Peran Akuntan Datam Penerapan Good Corporate Governance

Comprehensive Corporate Governance concept start growing since\u27 The New York stock Exchange Grash \u27on October 1987, where there were many multinational company rccorded in New York stock Exchange, had big financlal losses. At that time, for hidding the internal problem in their company, many excecutlves did \u27 window dressing \u27 and also , financial engineering\u27. Triggering wlth that event, many Good Corporate Govemance concept are developed. At the same time, Accountant are forced to accommodate excecutives in implementing GCG in their companies

Quality Costs : Facilitating The Quality Initiative

Ideas of what constitute quality costs have been changing rapidly. Whereas only a few years ago the costs of quality (COQ) were perceived as the cost of running the quality assurance department and the laboratory plus scrap and warranty costs, it is now widely accepted that they are the costs incurred in designing, implementing, operating, and maintaining quality management systems, the costs involved in introducing and sustaining a process of continuous and company — wide quality improvement, plus the costs incurred owing to failures of the systems, products and/or services. There is a general consensus that quality dollars expended on prevention and appraisal costs have the greatest return, and organizations spend the largest percentage of quality dollars in these categories. The remaining categories, failure costs (both internal and external), should ideally constitute only a minor percentage of total dollars spent on quality. The remaining category, failure costs (both internal and external), should ideally constitute only a minor percentage of total dollars spent on quality. Contrary to expectations, in many organizations, the highest percentage of the quality dollar is spent on the category with the lowest return, internal and external failures, followed by appraisal costs. Finally prevention costs, which produce the greatest return on investment, typically receive only a little share of the quality dollar

Balanced Scorecard Based Performance Measurement & Strategic Management System

Developing strategy and performance measurement are an integral part of management control system. Making strategic decision about planning and controlling require information regarding how different subunits in organization work. To be effective, performance measurement, both financial and non-financial must motivate manager and employees at different levels to force goal accomplishment and organization strategic. An organizations measurement system strongly affects the behavior of people both inside and outside the organization. If companies, are to survive and prosper in information age competition, they must use measurement and management systems derived from their strategies and capabilities. Unfortunately, many organizations espouse strategies about customer relationships, core competencies, and organizational capabilities while motivating and measuring performance only with financial measures. The Balance Scorecard retains financial measurement as a critical summary of managerial and business performance, but it highlights a more general and integrated set of measurements that link current customer, internal process, employee and system performance to long term financial success

Balanced Scorecard Based Performance Measurement & Strategic Management System

Developing strategy and performance measurement are an integral part of management control system. Making strategic decision about planning and controlling require information regarding how different subunits in organization work. To be effective, performance measurement, both financial and non-financial must motivate manager and employees at different levels to force goal accomplishment and organization strategic. An organization\u27s measurement system strongly affects the behavior of people both inside and outside the organization. If companies, are to survive and prosper in information age competition, they must use measurement and management systems derived from their strategies and capabilities. Unfortunately, many organizations espouse strategies about customer relationships, core competencies, and organizational capabilities while motivating and measuring performance only with financial measures. The Balance Scorecard retains financial measurement as a critical summary of managerial and business performance, but it highlights a more general and integrated set of measurements that link current customer, internal process, employee and system performance to long term financial success

Six Sigma : suatu Terobosan dari Sistem Manajemen Kualitas

Within the last several years, Six Sigma has exploded onto the American scene as a prominent method of improving the effectiveness and efficiency of businesses. Companies like General Electric, Allied Signal, and others have saved literally billions of dollars that have resulted in increased profitability. Six Sigma is a management philosophy that attempts to improve customer satisfaction to near perfection. A six sigma company has little more than three bad customer experiences for every million opportunities. This level of near perfect performance is a significant distance from where most organizations are today. It is estimated that most companies are at the two to three sigma performance level

Transfer Pricing sebagai Salah Satu Strategi Perencanaan Pajak Bagi Perusahaan Multi Nasional

Transfer pricing is a classical issue in International transaction. From government view, transfer pricing can reduce potential government income especially from tax sector because multinational enterprise tend to shift their tax obligation from high tax countries to low tax countries. From corporate view, companies are trying to reduce their cost and their corporate income tax. For multinational corporate, transfer pricing is one of effective strategies to compete with their competitors

Penerapan Operation Costing Dan Kaitannya Dengan Keakuratan Penetapan Harga Jual (Case Study at PT X — a Finishing Company in Printing Industries in Bandung)

Pricing Decision is influenced by several factors, Le: cost, competitor and customer. In pricing decision process, its really important for companies to be able to accurately calculate its product costs so that the profile of product profitability could be figured. Many methods are available to be used in calculating product costs. One of the methods is Operation costing method, which is a hybrid costing system that is applied to batch of similar but not identic products. Operation costing is a combination of process costing and job-order costing methods. Operation costing assigns direct material cost to the products using job-order costing method and conversion cost assigned using process costing method. With the application of operation costing at this finishing company, the cost assignment process to the products could be more accurate and also the pricing decision

Pengendalian Internal Siklus Pendapatan Bisnis Online Situs Bb.com

The objective of this short essay is to describe how internal control is functioned as one of the tools in handling online business risks. The essay explains the benefits of an effective internal control in managing business especially online businesses which are very common nowadays and also how the effective internal control can handle the risks of online businesses. In understanding the benefits and how the effective internal control can handle the online businesses' risks, the author used a hypothetical-deductive method. The author has chosen observation as a tool to collect the primary data of internal controls of one of the online businesses in Indonesia, BB.com website. The research proves that by applying an effective internal control, the business entity can reduce its risks and keep its customers satisfied

Penerapan Operation Costing Dan Kaitannya Dengan Keakuratan Penetapan Harga Jual (Case Study at PT X — a Finishing Company in Printing Industries in Bandung)

Pricing Decision is influenced by several factors, Le: cost, competitor and customer. In pricing decision process, it\u27s really important for companies to be able to accurately calculate its product costs so that the profile of product profitability could be figured. Many methods are available to be used in calculating product costs. One of the methods is Operation costing method, which is a hybrid costing system that is applied to batch of similar but not identic products. Operation costing is a combination of process costing and job-order costing methods. Operation costing assigns direct material cost to the products using job-order costing method and conversion cost assigned using process costing method. With the application of operation costing at this finishing company, the cost assignment process to the products could be more accurate and also the pricing decision