Peranan Metode Activity Based Costing Dalam Menentukan Cost of Goods Manufactured

The purpose of this research is to know production process of a textile company in Bandung and to analyze the comparison between cost of goods manufactured calculation methods, that applied in the company (traditional costing method) and Activity Based Costing (ABC) method. The obatained data was performed monthly during the year 2009. Based on analysis result, Cost Of Goods Manufactured calculation for unpattern material using ABC method resulted the Cost Of Goods Manufactured that is lower than traditional costing method, and Cost Of Goods Manufactured calculation for pattern material using ABC method resulted the Cost Of Goods Manufactured that is higher than traditional costing method. ABC method can describes the real consumption resource needed in production process

Akuntansi Lingkungan: Solusi untuk Problematika Penerapan Corporate Social Responsibility di Indonesia

The impact of the Lapindo mudflow in Sidoarjo (East Java) is getting worse. This disaster results Ketapang Elementary School building in Tanggulangin, Sidoarjo cracks. The school committee board urges the government, i.e. President Susilo Bambang Yudhoyono immediately issues a presidential regulation that related to this problem and relocates the school. Badan Penanggulangan Lumpur Sidoarjo (BPLS) has not been willing to afford compensation for there is no regulation which states the president was within the affected area map Lapindo mud.The disaster has decrease public confidence in the financial statements of companies that only focus on the company\u27s ability to obtain profits without regard to social interests. Many social and environmental problems are not revealed in the company\u27s financial statements that have been reported although many social and environmental issues as the negative impact of a public company’s operation. Accounting area should pay attention to this matter and play a role in addressing social and environmental issues as corporate social responsibility towards stakeholders.Accountants have concerned about environmental accounting. This concept is important because companies need to express information about social activities and environmental protection to the stakeholders. The company not only delivers financial information to investors and creditors of existing and prospective investors or the company\u27s creditors, but also need to consider the social interests in which the company operates. Thus, corporate responsibility is not only to investors or to the creditors, but also to other stakeholders such as employees, customers, suppliers, governments, civil society, media, industry organizations, and other interest groups.The impact should be reported as an appearance of corporate responsibility to stakeholders. The low awareness of reporting environmental impacts is being caused by several problems reporting. Owing to the fact that the environmental accounting – a.k.a. sustainability reporting – is important, the company should improve its environmental report implementation. There are five ways to improve the reporting of environmental accounting: (1) assemble accounting standard setting environment, (2) force to apply the exiting reporting guidelines, (3) reward the company that had been running the corporate social responsibility and sustaining reporting, (4) run the environmental audits, and (5) develop good corporate governance mechanism to ensure implementation of environmental obligations

Harmonisasi Implementasi International Financial Reporting Standards terhadap Sistem Hukum di Indonesia

The application of International Financial Reporting Standards (IFRS) in Indonesia became a major issue areas in accounting today. Because of accounting system and financial reporting is prepared IFRS to be different from Indonesia Generally Accepted Accounting Principles (GAAP). Financial reporting is the company's management accountability to stakeholders (investors, creditors, governments and communities). For investors, the financial statements are one of the benchmarks to determine their investment decisions. For that reason, the application of IFRS should be implemented in harmony in Indonesia. The expectation is the information in the financial reporting to be relevant and reliable for interested parties, i.e. investors, creditors, governments and communities. Government regulations related to the company's business processes will be the key success factors of IFRS implementation. They are not fully supported the IFRS implementation in Indonesia. For example, the decrease in value on fixed assets revaluation (International accounting standard 36). There is only rules in the increase in value on fixed assets revaluation (PMK RI No.79/PMK.03/2008). In order to the application of IFRS become harmony, researcher offers the House of Generally Accepted Accounting Principles model which can be used as the foundation for implementing IFRS in Indonesia. At house of GAAP, the constitution and ideology of Indonesia, i.e. UUD45 and Pancasila become the foundation. As a result, the application of IFRS in Indonesia can be associated with the existing legal regulations in Indonesia. So this paper aims to propose a framework (house of Indonesian GAAP) for the implementation of IFRS harmonization of the legal system in Indonesia. The house of Indonesian GAAP model is based on UUD 45 and Pancasila and also the legal system in Indonesia. Through this house of Indonesian GAAP model, harmonization of the implementation of IFRS may take place smoothly

Undang-Undang Perpajakan: Solusi Pelaksanaan Corporate Social Responsibility di Indonesia

This paper aims to analyze how government, i.e. Direktorat Jenderal Pajak (DJP), encourage the implementation of Corporate Social Responsibility (CSR) through the tax laws without causing a potential tax revenue loss, as well as how companies can take the advantage of these tax policies optimally (as tax benefits) without ignoring its social responsibility. It is hoped the rules are clear, i.e. type and amount of the cost of CSR which is allowed to be a deductible expense, thus the company can take advantage of this tax incentives. On the other hand, DJP can oversee the fairness of the use of CSR costs incurred by the company by using ratio Total Benchmarking Ratio. This paper use literature study by collecting and analyzing the books, laws applicable taxes, journals, and related articles

Pengaruh Efektifitas Penerapan Metode Balance Scorecard dalam Meningkatkan Kinerja Perusahaan (Studi Kasus pada PT Pln (Persero) Distribusi Jabar dan Banten)

Dalam persaingan dunia bisnis yang ketat pada saat ini agar dapat bertahan dan sukses, Perusahaan dituntut untuk melakukan evaluasi secara periodik mengenai cara mereka mengelola USAhanya. Perusahaan dalam lingkungan yang dinamis tidak dapat hanya mengandalkan satu ukuran kinerja saja. Balance scorecard diperkenalkan oleh Robert S. Kaplan dan David C. Norton yaitu suatu sistem pengukuran kinerja yang tidak hanya mengandalkan satu ukuran kinerja tunggal yaitu keuangan, tetapi menyeimbangkannya dengan ukuran non-keuangan. Penelitian ini dilakukan untuk mengetahui bagaimanapengaruh efektifitas penerapan metode balance scorecard dalam meningkatkan kinerja Perusahaan.Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan studi kasus serta metode statistik yang digunakan adalah metode statistik parametrik. Data diperoleh melalui penyebaran kuesioner terhadap manajer tingkat menengah dan juga staf divisi pada PT PLN (Persero) Distribusi Jabar dan Banten dengan sampel 20 orang. Sampel yang digunakan memang tergolong kecil, ini dikarenakan penulis lebih memfokuskan pada manajer tingkat menengah dan staf divisi saja yang memang lebih mengetahui dan memahami konsep metode balance scorecard.Hasil penelitian ini menunjukkan dimana balance scorecard yang tersusun dalam empat perspektif dianalisis melalui data-data yang diperoleh dari Perusahaan. Perspektif keuangan dengan profitabilitasnya dihitung mengenai NPM dan ROI. Perspektif pelanggan dengan customer satisfaction.Perspektif proses bisnis internal dengan proses inovasi, operasional, dan postsale service/after sale service. Perspektif pembelajaran dan pertumbuhan dengan sumber daya manusianya. Dari penelitian ini atas penyebaran kuesioner diketahui terdapat hubungan yang kuat antara variabel (X) dan variabel (Y) dengan koefisien korelasi sebesar 0.750. Adapun koefisien determinasinya sebesar 56%, ini artinya peningkatan kinerja Perusahaan 56% dipengaruhi oleh pengaruh keefektifan penerapan metode balance scorecard dan 44% dipengaruhi oleh faktor lain, maka Ho ditolak dan Ha diterima. Berdasarkan uji hipotesis asosiatif diperoleh r hitung > r tabel, sehingga hipotesis penelitian diterima yaitu efektifitas penerapan metode balance scorecard memiliki pengaruh positif dan signifikan dalam meningkatkan kinerja Perusahaan

Pengaruh Independensi Eksternal Auditor terhadap Kualitas Pelaksanaan Audit (Studi Kasus pada Beberapa Kantor Akuntan Publik di Bandung)

The purpose of this research is almed to know how the influence of eksternal auditor’s independency to quality of the auditor implementation at Public Accountant Firm of Bandung is. The method used for this research is survey explanatory method. The data used in this research are categorized as a primary data and secondary data. The data were collected by distributing questionnaires. This collected data are examinated by validity and reliability examination, and then data processed and analyzed by using corelation of Rank Spearman method. Based on this research the independency of eksternal auditors at Public Accountant Firm of Bandung is categorized in adequate level, and the quality of audit implementation is categorized in very adequate level. According to the result of this research, it indicates that there is a bad positive and significant influence from the eksternal auditor’s independency to the quality of the audit implementation at Public Accountant Firm of Bandung. Ho is rejected because of calculation t count (2.88) > tabel (1,51). So because of that Ha is accepted the influence between independency to the quality of the audit implementation is 14,8% (Kd)

Patient and Provider Perspectives on How Trust Influences Maternal Vaccine Acceptance Among Pregnant Women in Kenya

Background Pregnant women and newborns are at high risk for infectious diseases. Altered immunity status during pregnancy and challenges fully vaccinating newborns contribute to this medical reality. Maternal immunization is a strategy to protect pregnant women and their newborns. This study aimed to find out how patient-provider relationships affect maternal vaccine uptake, particularly in the context of a lower middle- income country where limited research in this area exists. Methods We conducted semi-structured, in-depth narrative interviews of both providers and pregnant women from four sites in Kenya: Siaya, Nairobi, Mombasa, and Marsabit. Interviews were conducted in either English or one of the local regional languages. Results We found that patient trust in health care providers (HCPs) is integral to vaccine acceptance among pregnant women in Kenya. The HCP-patient relationship is a fiduciary one, whereby the patients’ trusts is primarily rooted in the provider’s social position as a person who is highly educated in matters of health. Furthermore, patient health education and provider attitudes are crucial for reinstating and fostering that trust, especially in cases where trust was impeded by rumors, community myths and misperceptions, and religious and cultural factors. Conclusion Patient trust in providers is a strong facilitator contributing to vaccine acceptance among pregnant women in Kenya. To maintain and increase immunization trust, providers have a critical role in cultivating a positive environment that allows for favorable interactions and patient health education. This includes educating providers on maternal immunizations and enhancing knowledge of effective risk communication tactics in clinical encounters