PENERAPAN PENURUNAN NILAI INSTRUMEN KEUANGAN BERDASARKAN PSAK 50 DAN 55 (REVISI 2006) DAN PERUBAHAN YANG HARUS DILAKUKAN PERUSAHAAN

Convergence between US GAAP and IFRS certainly affect to accounting standard that occur now in Indonesia.  Indonesia is harmonizing with  IFRS and  revising  several  standards  so that  it will comply with  International Standard. One of the standard that being revised is PSAK 50 (Presentation and Disclosure of Financial Instrument) and PSAK 55 (Recognition and Measurement of Financial Instrument). Along with harmonization and applying fair value accounting, financial instrument need  to be assessed  to their market  value if there  is descent of the value,  the financial  instrument need to be  impaired. With applying PSAK 50 and 55 (revision 2006), the impairment process should be supported by reliable, documented data, and need another data to prove that the value of financial instrument is descent. Company has to prepare themself to face the changes that happened, which is changes in information system, organization, technology and human resource.  In addition, company should understand overall of PSAK 50 and PSAK 55, because there is a lot of detailed rules in this revision

POLA GAYA HIDUP DALAM KEUANGAN KELUARGA (Studi Kasus:Unit Kerja Institusi Pendidikan Swasta di Bandung)

This research was conducted to discover lifestyle patterns in family finances. This research was conducted in a private educational institution in Bandung. Data collection technique used in this research is survey technique with questionnaires and the data analysis technique that used in this study is descriptive analysis. It has been found that the lifestyle patterns of employees at one of private educational institution in Bandung generally still have a good patterns. This is proved by the monetary sequences of their revenues and expenses. Also, the priority selection of their needs and wants in fulfilling their life style is still in control.  From this research, it is known generally the respondents already have their own house, vehicles, and mobile communication devices like hand phone.  The purchasing frequency of hand phone in average is less than 2 times per year. Moreover, the respondents have already had a habit of saving/investing and buying insurance. To fill their spare time, respondents prefer to gather with their family, go to mall with frequency of 1-4 times per month and do exercise. But,  the problem  that needs  to be taken  care of is how  to handle  their credit  cards/loans  because  a lot of respondents have routine spending of  paying credit card installment/loans.  From this research, it is also found that there is still a lack of awareness for making simple bookkeeping of their revenues and expenses. Therefore to make  them  family  finances  literate,  they need  to follow a counseling and  training  on family  finances.  Even, they are suggested to follow  the counseling and training with their family members

ASSET ALLOCATION:DIVERSIFICATION DAN REBALANCING SEBAGAI BAGIAN DARI PROSES PERENCANAAN KEUANGAN (Suatu Kajian Pustaka)

Financial planning is the process of designing an investmentstrategy that can helps an individual to achieve financial goals. Asset allocation, diversification and rebalancing is a particularly important steps of investment strategy process. By doing asset allocation and diversification among a variety of different asset categories such as bonds,stocks,mutual funds and saving can helps minimize risk and maximize return. And the goal of rebalancing is to move the current asset allocation back in line to the originally planned asset allocationKeywords: Financial Planning, Asset Allocation,Diversification andRebalancing

IDENTIFIKASI MODAL KELUARGA PADA 3 UKM DI BANDUNG

It is factual that the establishment of an SME generally starts with the family members or at least with the indirect support and family assistance. This study is focused on finding the role of capital provided by the family at the time of establishing and developing SME, either in the form of money capital and financial assets or in the form of values, or emotions-time-care. The research is performed with using qualitative methods, namely Multi Case Studies on three SMEs in Bandung which are selected as the research object. Results from recorded interview are coded according to the research theme. Pierre Bourdieu’s theory of capital is used to analyze and to explore meaning from the findings. The findings show that economic capital is not the only factor that plays a role in starting and developing businesses in the three cases. There are other capitals such as cultural capital and social capital. Symbolic capital can be built in line with the cultural and social capital accumulated along the life of the business