Senin, 29 September 2014

TUGAS ETIKA PROFESI AKUNTANSI (SINOPSIS BUKU)

Nama Kelompok  : 1. Dian Muyasaroh            27211798
                          2. Intan Sabilul Khoirot      23211653
                          3. Mita Rahayu                  24211512
                          4. Restu Nurul Andria        26211004
                          5. Winda Arianti                27211416

Kelas                 : 4 eb 14


SETENGAH ABAD PROFESI AKUNTANSI

Penulis    : Thedorus M Tuanakotta
Tahun      : 2007
Penerbit  : Salemba Empat

Perubahan terbesar dalam profesi akuntansi di dunia, termasuk Indonesia, terjadi dalam setengah abad terakhir. Setengah Abad Profesi Akuntansi menyajikan dinamika perjalanan panjang dari the Big Eight (delapan kantor akuntan peringkat teratas) pada akhir tahun 1950-an sampai menjadi the Big Four (empat besar) pada awal milenium ini. Perjalanan panjang ini diistilahkan oleh Penulis seperti judul film, Four Weddings and a Funeral, yaitu melalui empat merger maha besar dan satu kematian.
Dari panggung dunia, pembahasan beralih kepada profesi akuntansi di Indonesia dalam 50 tahun terakhir. Sebagai kilas balik, buku ini mengulas keadaan profesi akuntansi di zaman penjajahan Belanda, lengkap dengan daftar kantor-kantor akuntan Belanda. Ini diikuti dengan pembahasan mengenai tonggak-tonggak sejarah profesi akuntansi, antara lain: berdirinya Ikatan Akuntan Indonesia (IAI) pada tanggal 23 Desember 1957; berdirinya IAI-Seksi Akuntan Publik pada tanggal 7 April 1977; latar belakang keluarnya Undang-Undang Nomor 34 tentang Pemakaian Gelar Akuntan dan Undang-Undang Nomor 8 tentang Wajib Kerja Sarjana; beroperasinya kantor-kantor akuntan asing melalui berbagai bentuk kerja sama; serta Rancangan Undang-Undang Akuntan Publik.

Jumat, 30 Mei 2014

Tugas 3 Bahasa Inggris Bisnis #

Mispelled in English

1.  Advice vs Advise.
Advice artinya nasihat yang dikondisikan sebagai kata benda. Contoh, Andi’s advice is useful = Nasihat Andi sangatlah berguna. Sedangkan advise berarti menasihati atau kata kerja. Contoh, You must advise him = Kamu harus menasihatinya.

2.  Me vs I.
Seharusnya mudah dalam menentukan penggunaan me dan I. Me sebagai objek, sedangkan I digunakan sebagai subjek. Berikut ini penggunaan kalimat, Kuncoro makes a cake for my wife and I. Seharusnya menggunakan kata me.

3.  Affect vs Effect.
Yang perlu Anda ketahui mengenai Affect dan Effect adalah, Affect berarti mempengaruhi atau to influence. Contoh, God’s words affect our life = kata-kata Tuhan mempengaruhi kehidupan kami. Sedangkan Effect berarti pengaruh dari sesuatu atau result. Contoh, The effect of your learning technique is quite good = Efek dari teknik pembelajaranmu sangatlah bagus.

4. Penggunaan kata Thanks Before, yang artinya terimakasih sebelumnya, tidak dikenal dalam kalimat bahasa Inggris, karena kata before adalah preposisi atau kata depan, jadi harus diikuti kata lain (kata ganti atau kata benda). Jika ingin mengucapkan terima kasih sebelumnya dalam bahasa Inggris, maka kalimat yang lebih tepat adalah Thanks in advance”. Atau yang umum adalah Thanks anyway.

5.  Penggunaan kata Take and Give.
Kata Take and Give sebenarnya tidak ada di dalam bahasa Inggris. Yang tepat adalah Give and Take yang artinya memberi dulu baru menerima, bukan sebaliknya.

6. Penggunaan kata Energic, bermaksud untuk menyatakan semangat, aktif dan antusias, tapi ternyata kata Energic tidak ada dalam kamus bahasa Inggris. Yang lebih tepat dan lebih pantas adalah Energetic.


http://www.ef.co.id/englishfirst/englishstudy/kesalahan-penempatan-kata-bahasa-inggris-(bag-1).aspx



Kamis, 01 Mei 2014

Tugas 2 Bahasa Inggris Bisnis #

Chelsea 1 Atletico Madrid 3 (Agregat 1-3)

Summary
Chelsea in the Champions League dream ended in the semi-finals after defeat of Atletico Madrid. The Blues winning first goal by Fernando Torres, but the position became unbalanced after Adrian Lopez equalized. Because Chelsea lagging behind due to the away goal, we also need to be out the attack, but Samuel Eto'o gives advantage for the visitors when he tripped Diego Costa in the penalty box, and the Spanish players do not make a mistake when a penalty and made ​​the score 2 - 1.

Arda Turan scored the third goal in stoppage time to make Chelsea could not reach the game again, and also deserve praise given to us on loan goalkeeper, Thibaut Courtois, who look good to make the Blues failed to score. This means Chelsea will end the season on May 11, with the remaining two crucial matches in the Premier League.

First round
Ahead of kick - off, the stadium did a minute of silence to honor two great coaches in European, Tito Vilanova, the former coach of Barcelona, and Vujadin Boskov, Sampdoria and former Yugoslavia coach, who recently died.

Start so fast that it almost makes Atletico scored the opening goal when a cross iumpan Koke on the crossbar before the ball about Gary Cahill, who fortunately after that back towards goal. Fortunately the ball landed on the net goalkeeper Schwarzer, not in it.

Chelsea first time through ball threaten death, that is, when a free kick that curled just Willian hovering over the visitors' goal. Atletico then had two chances through Diego Costa, but both are very well could be blocked by the Chelsea defender, the first pass and then Cahill Cole.

David Luiz almost acrobatic kicks threats and only deviated slightly on the side of the goal Thibaut Courtois. In the middle of the first half, both teams are so balanced but Chelsea still look more than eight attacking aggression and emotion, with a trio of Hazard, Willian, and Torres made ​​a deal with the defense team, while Atletico, who controlled the ball well enough, trouble penetrating the defense Chelsea.

Then came a deadlock-breaking for the Blues. Ivanovic through ball chased by Willian and led him to the corner of the field as he posted two Atletico players. He then turned around but was fouled one guest team defender, and the ball is then taken by the mengcovernya Azpilicueta from behind. He then let go of a horizontal cross into the penalty area and struck by Torres, who kicked it into the top corner despite the fact the ball was deflected.

Our number nine players who played for Atletico this is the fan club since childhood, so it is understandable if he did not celebrate his goal, but Stamford Bridge still celebrated with great fanfare. Now, our job is to hold the Spanish side.

However, a direct free kick gave despite threat of Adrian Lopez 's header can still easily faced by Schwarzer, but the chances of the next Adrian gave them a goal. Tiago received the ball near the goal posts and quickly deflect the ball to the far post, where Adrian Lopez then take advantage of the ball with a half-volley that gave his team an away goal.

Second Round
Two-minute second-half run, Atletico took the lead almost immediately when a cross by Chelsea defense failed to anticipate and this time accepted by Arda Turan at the far post, forcing Schwarzer did penyelamatang instinctive. But the Australian goalkeeper's not the only one who look good because Courtois, Chelsea players on loan, with a very well could dismiss powerful header from Terry, whose free kick Willian.

Mourinho, who wants his team back ahead, then make the turn first. Samuel Eto'o came on for Cole. Azpilicueta back into the left and the Cameroonian joined Chelsea Torres in attack, despite playing more into. Unfortunately misfortune experienced by the striker. Eto'o's first involvement in the game is a foot prop accidentally Diego Costa in the penalty box and make guests get a penalty.

Costa, who received a yellow card for complaining about the penalty spot, able to kick the ball into the top - goal. Now, Chelsea needs two goals.

Opportunities David Luiz is still on the crossbar, utilizing feedback from William, and Courtois rebound quickly dismissed when the Blues are trying to capitalize on the rebound the ball. But then the visitors who scored again.

A good movement on the right side ended up with the ball sent to the penalty box, where Arda Turan then headed home. Header on the crossbar and bounced down, and make players of Turkish origin can be easily struck the ball as Schwarzer has been subdued.

Demba Ba signed to replace Torres, and the last turn is the inclusion of Andre Schurrle replace Willian, but Atletico look neat and show that they can also survive with an all-out when needed. Hazard and Eto'o had a good chance at the end of the game, but Courtois was in a good performance and made ​​our trip ended in the last four.

But there is some hope for the Premier League title, and we will return to The Bridge on the mingggu later to face Norwich.

Minggu, 30 Maret 2014

Tugas 1 Bahasa Inggris Bisnis #

ARTICLE OF BUSINESS ENGLISH


Nama Kelompok

1.        Dian Muyasaroh                      27211798
2.        Fidya Fitriatun                          22211854     
3.        Mita Rahayu                              24211512                             
4.        Putri Sari Sigiro                       25211670
5.        Winda Arianti                            27211416

Japan is one of the biggest economies in the world. Based on a survey internaisonal many institutions , the Japanese economy is the second largest economy in Asia ( Slightly under PRC ) and third in the world (besides the U.S. and the PRC ) . Japan is known as an innovative country and has a high work spirit even though their nation is not the inventor . One of the factors that drive the success of Japan dikarena Japan has a culture and character of the population who are willing to work hard , never give up , a true entrepreneurial spirit ,brave and highly disciplined. Data from the United Nations in 2011 , Japan has a GDP per capita of $ 37.039 and GNP per capita of $ 30,455 , thus Japan comes out to 21 countries with the largest GDP and GNP per capita in the world .

Japan's economy is the fastest no.3 economy throughout the modern history of mankind apart from South Korea and the PRC economy . Milestones and progress of Japan's economic revival starts shortly after the Allies defeated Japan in World War 2 . While the cities and the Japanese economy ever built prior to 1945 were destroyed , with morale , work ethic and discipline of the Japanese people were able to rebuild the economy and the country became one of the largest and strongest in the world .

Japan's economy is growing rapidly , in an instant just able to compete with the U.S. and European countries that occurred in several countries banning anti - Japanese and Japanese products . Even so , Japan continues to be a successful country .

Japan's economic state is built with a strong foundation with heavy industry , manufacturing and services as the main pillar of Japan's economy mereka. Industri is the best industry in the world ( beating the U.S. in 2008 ) . Japan became the world's industrial giant from 1960 to 2004 . Japanese industry has long crutch by large capital , qualified human resources , the availability of electricity and advanced support tools .

Japan's main industry is the world's most recognizable automotive ( either motorcycles or cars ) , but more than that the Japanese also producer of ships, electronics , cell phones , machines , robots ( android ) , steel ( metal ) , computers , textiles , silk , bio - industrial , semiconductor , pharmaceutical , paper , petrochemical , food , space technology , aluminum and others . Almost all industries in Japan on export behavior . Want proof ? see , on the streets of Indonesia, India , Malaysia and the Philippines are often found made ​​cars Honda , Suzuki , Toyota , Hino , Isuzu , Mitsubishi and Mazda . Household appliances made ​​in Japan dominated tools such as Sharp , Mito , Mitoshiba , Toshiba , Canon etc. . Until now , Japan is the most successful country in the history of the industry .

In addition , Japan also invaded another country through their film and anime industry . Anime ( Animation ) Japan invaded the world such as : Doraemon , Ninja Hatori , Naruto , One Piece etc. .Of its animation industry ( Anime ) , Japan posted a total net keutungan around 2983.03 billion yen .

Although Japan developed countries , Japan has not forgotten other business sectors such as agriculture . Agriculture in Japan was ahead and apply the intensification of agriculture , so that although the area of ​​Japan is used as agricultural land is less than 15 % self-sufficient in Japan can meet its domestic needs . Agriculture in Japan mostly use hydroponic systems , green manure / compost and modern machines . 2011, Japan managed to become self-sufficient over rice ,soybeans ,peanuts ,seaweed ,tea ,tomatoes ,vegetables ,cabbage , pears , oranges , apricots , turnips , corn , potatoes , sticky rice , wheat , flowers and wasabi . Although self-sufficiency , to make sanbei , Japan still imports rice from Vietnam and Thailand .

Mining is a business that is less successful in Japan , because the Japanese earth is very poor and very few produce minerals . Earth Japan recorded only produces salt , coal , copper , bauxite , gold , iron ore , nickel , tungsten and natural gas in an amount that is far from enough . Only water energy , wind and solar thermal contained abundant amounts .

Fisheries , fisheries Japan is very advanced with the support of the tools of modern fishing , large fleet and capital as well as the capture of a very wide area . No wonder Japan was once the world's number 1 producer of fish from 1968 to 1996 . In 1996 , fish production in Japan continued to decline and eventually is positioned on six until now . However , the fishing fleet remains the best in the world . Fishery products / Japanese fishermen in general are: tuna , skipjack tuna , sardines ,mackerel ,cod ,herring ,whales , seals , salmon , crab , octopus , squid ,sea eel ,shrimp ,salmon ,scallops oysters , saury and other types of other . Meanwhile , pigs , cows , horses , sheep , chickens , ducks and seals as well as crocodiles and snakes are the result of Japanese farms .

Doing business with the Japanese People
Japan is a highly developed economies in Asia . Many other developed countries are interested in investing in this country . Not as a consumer , but a producer . As we all know , Japan is known worldwide as a supplier of the most advanced technologies in the world .
But in the midst of economic progress , it turns out doing business in Japan including easy bother . Why ? Because outside the bustle of technological developments , it was Japan still holds strong traditional values ​​and cultural and historical aspects of feudalism . This is natural because Japan is an archipelago geographically quite isolated from outside cultural influences . Although now it is already not too obvious , but you still need to be careful . If you are interested to do business with the Japanese , you'll want to follow some of the suggestions Kevin B. Bucknall , author of " Japan - Doing Business in a Unique Culture , " to increase the chances of success for your cooperation .

1 . Prepare enough material
The Japanese enjoy the data . If you want to do a presentation in front of the Japanese business , make sure you have enough data to support the fact . Serve in English alone , do not need to be in Japanese . Japanese people generally understand written English , but is not very adept at saying it . If they will not understand your data , they will not hesitate to ask questions later .

2 . Wait until permitted
Do not talk if it is not allowed . In Japan , a lot of talk and interrupt the speech of others is regarded as impolite even childish , even in casual or informal meeting though. Instead , silence and listening will impress you respect them .

3 . Do not insult your government
Do not criticize , reproach , or the lack of state government in your own country even if it is a fact . Japanese people generally nationalist , and criticism of the government will make them surprised , and would blur the focus of their top business objectives .

4 . " Profit " is a term that is less pleasing
The Japanese put loyalty and business antarperlaku harmonious relationship . Not that profit is not important , but they are concerned with the long -term relationship . However you may disclose on market share and business growth . In essence , raise the positive intentions of your business goals with them . They do not always look at money as the main thing .

5 . Responding gratification
If you receive gifts of goods or money outside the employment agreement , you should ask the subordinate giver , about the reason and purpose of the gift. If not , the giver will wonder why you did not respond to the prize or gift . Know why , and do not ever give gift giver reward , because they will assume you do not like the gift they give .

6 . Be careful in asking for an explanation
If you do not understand the explanation of them , be careful in asking for an explanation . They will think you are asking them to repeat . In many countries , this is a normal thing , but not for the Japanese . Wait until they are finished with their conversation , and when there was a pause , then you can apologize and ask for a more detailed explanation because there is a part that you do not understand .


Referensi :
http://jayaweb.com/artikel/peluang-usaha/189-berbisnis-dengan-orang-jepang-.html
www.indonesia-osaka.org/informasi-umum/ekonomi/kiat-memasuki-pasar-jepang/
http://www.dataaceh.com/2013/05/mengapa-ekonomi-jepang-menjadi-salah.html







Kamis, 16 Januari 2014

Bahasa Indonesia 2 : Tugas Individu


ABSTRAK
Proposal ini merupakan penelitian tentang penerapan koreksi fiskal pada laporan keuangan. Sebagaimana prinsip akuntansi yang berlaku umum di Indonesia, laporan keuangan disusun manajemen perusahaan bukan untuk tujuan salah satu penggunanya, namun untuk tujuan umum seluruh pengguna laporan keuangan. Padahal setiap pengguna laporan keuangan mempunyai kepentingan atas data yang berbeda satu sama lain pada laporan keuangan. Data yang diperlukan kreditor tentu berbeda dengan data yang diperlukan investor pada laporan keuangan.
Demikian pula pemerintah sebagai pengguna laporan keuangan memerlukan data dari laporan keuangan perusahaan dalam hal pelaksanaan kewajiban perpajakan. Dalam pemenuhan kewajiban perpajakan laporan keuangan perusahaan harus mengacu pada peraturan perundang-undangan perpajakan. Diantara peraturan itu adalah Pasal 6 Undang-Undang Nomor 36 Tahun 2008 tentang pajak penghasilan berisi tentang: biaya yang diperbolehkan dikurangkan dari penghasilan bruto, Pasal 9 pada undang-undang yang sama tentang: biaya yang tidak diperbolehkan dikurangkan dari penghasilan bruto, disamping ketentuan-ketentuan lainnya.
Oleh sebab itulah untuk memenuhi kewajiban perpajakan, perusahaan perlu melakukan rekonsiliasi laporan keuangan kemersial menjadi laporan keuangan fiskal. Dalam proses rekonsiliasi tersebut perusahaan melakukan koreksi fiskal yaitu proses penyesuaian atas laba komersial yang berbeda dengan ketentuan fiskal untuk menghasilkan penghasilan netto atau laba yang sesuai dengan ketentuan perpajakan (Agoes, 2009:218). Dalam penelitian ini peneliti mengambil contoh kasus sebuah perusahaan manufaktur, dimana dalam laporan audit dari auditor independen menyatakan wajar dengan pengecualian, yaitu perusahaan belum menerapkan PSAK 46 tentang akuntansi pajak penghasilan.

Kata Kunci: Koreksi Fiskal, Laporan Keuangan, Pajak Penghasilan Badan