Analisis Penelusuran Transaction Fraud dalam Perekayasaan Pelaporan Keuangan

Globalization has resulted in remarkable changes in all aspects of life, including in managing firm's financial transaction in corporate sector. Financial reporting reengineering in large private company frequently brings about financial fraudaulous practices. The objective of this article is to shed light on fraudaulous transaction in financial reporting reengineering, which was commonly observed in private companies. Reengineered financial reporting containing transaction fraud has widely been practiced in private companies in form of increasing fantastic profits, hiding out debts, reporting ficticious incomes, cutting taxes and increasing ficticious cash flows, while it is most probable these companies have been gone bankcruptcy. Financial reporting engineering manipulation is aimed at making up with favourable financial performance of the firm in order that firm's stocks remains attractive for investors. Keywords: fradaulous transaction, financial reporting engineering, private companie

Analisis Hukum Grondkaart sebagai Bukti Penguasaan Tanah Perkeretaapiaan Indonesia (Studi Putusan Peninjauan Kembali No : 125 Pk/pdt/2014)

Aset tanah dan bangunan PT. Kereta Api Indonesia (Persero) merupakan warisan Perusahaan kereta api Belanda yang terkena nasionalisasi. Tanah tersebut sering menimbulkan sengketa dikarenakan bukti penguasaan atas tanah berupa grondkaart yang tidak diatur dalam Undang- Undang No. 5 Tahun 1960 (Undang-Undang Pokok Agraria) dan Peraturan Pemerintah No. 24 Tahun 1997 tentang Pendaftaran Tanah. Tujuan penelitian ini : (1) menganalisis kedudukan grondkaart sebagai bukti penguasaan tanah perkeretaapian dalam sistem Perundang-undangan di Indonesia, (2) mengetahui kesesuaian penerapan grondkaart sebagai bukti penguasaan tanah perkeretaapian dengan ketentuan Perundang-undangan di Indonesia.Menggunakan penelitian yuridis normatif dengan meneliti sejarah dan sinkronisasi Perundang-undangan pertanahan. Grondkaart dan sertifikat merupakan ketetapan (beschiking) yang kedudukannya tidak sama dalam beban pembuktian, grondkaart tetap dapat dijadikan alat bukti. Penerapan grondkaart dalam ketentuan Perundang-undangan sebagai alat bukti tertulis. Penggunaan grondkaart pada kasus dengan Putusan Peninjauan Kembali NO : 125 PK/Pdt/2014 sudah sesuai dan cukup pantas jika hakim memenangkan PT. Kereta Api Indonesia (Persero)

Analisis Kerugian Daya Pada Saluran Transmisi Tegangan Ekstra Tinggi 500 Kv Di P.t. Pln (Persero) Penyaluran & Pusat Pengaturan Beban (P3b) Jawa Bali Regional Jawa Tengah & DIY Unit Pelayanan Transmisi Semarang

Necessity of electric power in Indonesia straight rise agree with economic and industry development a long with society growth. Because of that, government must be well to give service of electric with SUTET 500 kV.In the distribution electric power from generation to load centre used transmission line, because distance from generation to load centre is so far. Electric power in flow, they have a power loss. It’s because factor of isolator leak and corona leak then the voltage will be down (voltage dropped) and for efficiency of transmission will be down too.The aim of this research is to calculate power loss in SUTET 500 kV. This calculates had been done three different times in SUTET Ungaran – Pedan at 15th-24th August 2007 07.00 am (lead has been started), 13.00 pm (lead has been changed from low to middle) and 18.00 pm (lead on the top). As the result of this calculate, at Wednesday, 15th August 2007 at 18.00 pm have the biggest value of power loss 6.179.710,62 Watt and the smallest power loss has been done in Wednesday 15th August 2007 at 07.00 am and Wednesday 22nd August 2007 at 07.00 am 2.816.691,632 Watt.The SUTET 500 kV Ungaran – Pedan efficiency value in good condition because the average approximately 100 %. Nevertheless, there are lack of the result because calculate only in ten days. The best way to reduce this lack is continuously calculation

Makna Ketuntasan dalam Belajar

The masteri learning issues are significant for students to achieve theirlearning outcomes, especially for students who have learningdifficulties. The emergence of mastery learning as one form ofeducational innovation has a main purpose to improve the motivationand students\u27 effort to achieve the mastery level sufficiently. By usingthe mastery leaning approach to support the implementaion of“kurikulum tingkat satuan pendidikan” (KTSP), everyone who isinvolved in the curriculum implementation has a responsibility tounderstand the mastery learning approach properly including itsdevelopment history, concept and the characteristics

Transaksi Self Dealing dalam Perspektif Hukum Perseroan Indonesia

This article aims to assess the accountability of directors towards self-dealing transactions. This writing is the writing of normative legal prescriptive. Types of legal materials used in this study consisted of primary and secondary legal materials. Primary legal materials used are the draft Civil Code and Law No. 40 Year 2007 regarding Limited Liability Company, while the secondary law consists of books, journals, internet, and other literary materials relating to this study. Based on the results of the study can be drawn the conclusion that the theory of company law judicial criterion regarding self-dealing is composed of two types of classical criteria and the criteria of modern and although the transaction self dealing not specifically stipulated in the legislation in Indonesia, but in Law No. 40 Year 2007 regarding Limited Liability Company, there are several provisions regarding the obligations and responsibilities of directors that can be used as guidelines and restrictions on the application of self-dealing transaction

MODEL KEGIATAN OUTDOOR GAMES ACTIVITIES UNTUK MAHASISWA PROGRAM STUDI OLAHRAGA REKREASI FAKULTAS ILMU KEOLAHRAGAAN UNIVERSITAS NEGERI JAKARTA

Abstrak Penelitian ini bertujuan untuk membuat Model Kegiatan Outdoor Games Activities Untuk Mahasiswa Program Studi Olahraga Rekreasi Fakultas Ilmu Keolahragaan Universitas Negeri Jakarta yang lengkap dengan spesifikasinya diharapkan dapat digunakan sebagai referensi dalam proses perkuliahan Mahasiswa Program Studi Olahraga Rekreasi. Penelitian dan pengembangan ini menggunakan metode Penelitian  Pengembangan Research & Development (R & D) dari Borg and Gall. Subyek dalam penelitian dan pengembangan ini adalah mahasiswa Program Studi Ilmu Keolahragaan Konsentrasi Olahraga Rekreasi Fakultas Ilmu Keolahragaan Universitas Negeri Jakarta. Instrumen yang digunakan dalam penelitian dan pengembangan ini adalah angket yang digunakan untuk mengumpulkan data, adapun tahapan dalam penelitian dan pengembangan ini adalah, pada tahap: (1) analisis kebutuhan, (2) evaluasi ahli (evaluasi produk awal); (3) ujioba terbatas (ujicoba kelompok kecil); dan (4) ujicoba utama (field testing). Berdasarkan hasil pengembangan dapat disimpulkan bahwa: Model Kegiatan Outdoor Games Activities layak digunakan untuk proses perkuliahan Mahasiswa Program Studi Olahraga Rekreasi Fakultas Ilmu Keolahragaan Universitas Negeri Jakart

ANALISIS RISIKO KREDIT PADA PT. PEGADAIAN (Persero) BANDUNG

Lembagakeuanganbukan bank memberikanjasa-jasakeuangandanmenarikdanadarimasyarakatsecaratidaklangsung(non depository). Lembagakeuanganbukan bank terdiridaribeberapajenis, yaitulembagapembiayaan yang terdiridarileasing, factoring, pembiayaankonsumendankartukredit, perusahaanperasuransian, danapensiun, danaperusahaanefek, reksadana, perusahaanpenjamin, perusahaan modal venturadanpegadaian. Lembagakeuanganbukan bank atauinstitusikeuanganbukan bank turutsertadalammembantumembangunperekonomian Negara, walaupunpadaumumnyamasih di dominasiolehperbankan. Keyword : Analisis Risiko Kredi