Sabtu, 31 Mei 2008

Selamat Menempuh Ulangan Blok Jangan meledak sebelum waktunya

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About Pay

A paycheck is traditionally a paper document issued by an employer to pay an employee for services rendered. While most commonly used in the United States, recently the physical paycheck has been increasingly replaced by electronic direct deposit to bank accounts.

In most countries with a developed wire transfer system, using a physical check for paying wages and salaries has been uncommon for the past several decades. However, vocabulary referring to the figurative "paycheck" does exist in some languages, like German (Gehaltsscheck), partially due to the influence of US popular media but this commonly refers to a payslip or stub rather than an actual check.
Pay slip
A pay stub, paystub, pay slip, pay advice, or sometimes paycheck stub, is a document an employee receives either as a notice that the direct deposit transaction has gone through, or as part of their paycheck. It will typically detail the gross income and all taxes and any other deductions such as retirement plan contributions, insurances, garnishments, or charitable contributions taken out of the gross amount to arrive at the final net amount of the pay, also including the year to date totals in some circumstances.

A payroll card is a plastic card allowing an employee to access their pay by using a debit card. A payroll card can be more convenient than using a check casher, because it can be used at participating automatic teller machines to withdraw cash, or in retail environments to make purchases. Some payroll cards are cheaper than payday loans available from retail check cashing stores, but others are not. Most payroll cards will charge a fee if used at an ATM more than once per pay period.

The payroll card account usually is held as a single account in the employer's name. That account holds the payroll funds for all employees using the payroll card system. Some payroll card programs establish a separate account for each employee, but others do not.

Payroll Professionals
In Canada Payroll Professionals are Certified by the Canadian Payroll Association. They are qualified as either 'Payroll Compliance Practitioners (PCP)' or as 'Certified Payroll Managers(CPM)'.

In the United States Payroll Professionals are Certified by the American Payroll Association. They are designated as Fundamental Payroll Consultant (FPC) or Certified Payroll Professional (CPP) after passing the appropriate certification exam.

Upon completion of the required course material and with continuing education and membership fees the person is then entitled to the post-nominal letters associated with their current level of accomplishment.

In the United Kingdom, payroll professionals are represented by the Institute of Payroll Professionals.[1]

Chris Bolbery is currently the UK holder of the title "Payroll Legend of the Year". Chris works for Swiss banking giants UBS.


Payroll warrants look like checks and clear through the banking system like checks, but are not drawn against cleared funds in a deposit account. Instead they are drawn against "available funds" that are not in the bank so the issuer can collect interest on the float. In the US, warrants are issued by government entities such as the military and state and county governments. Warrants are issued for payroll to individuals and for accounts payable to vendors. Technically a warrant is not payable on demand and may not be negotiable.Glossary of Accounting Terms Deposited warrants are routed to a collecting bank which processes them as collection items like maturing treasury bills and presents the warrants to the government entity's Treasury Department for payment each business day.

In the UK, warrants are issued as payment by the NS&I when a Premium Bond is chosen

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Kamis, 29 Mei 2008

Balanced Scorecard

The Balanced Scorecard (BSC) is a conceptual framework enabling an organization in clarifying its vision and strategy, thus effectively translating them into action. This performance management approach provides feedback around both the internal processes and external outcomes, essentially focusing on four indicators: Customer Perspective, Internal-Business Processes, Learning and Growth and Financials.

The concept of Balanced Scorecard was developed in the early 1990’s by Robert S. Kaplan and David P. Norton. They describe this innovation as follows:

"The balanced scorecard retains traditional financial measures. But financial measures tell the story of past events, an adequate story for industrial age companies for which investments in long-term capabilities and customer relationships were not critical for success. These financial measures are inadequate, however, for guiding and evaluating the journey that information age companies must make to create future value through investment in customers, suppliers, employees, processes, technology, and innovation."

Sample Balanced Scorecard report made with Power Point(ppt)
There are currently about forty different companies offering Balanced Scorecard software. Some of the most established include ActiveStrategy, Cognos, Corda, Corvu, Dialog Strategy, Pilot Software... Many can be used for project management, but they are more designed for strategic planning and corporate use and they lack the flexibility needed in project management. In most cases, we have found that Excel and Power Point are the easiest solution. Automating your balanced scorecard reports is easier done if you can access to the database that contains the relevant data.

Business indicators to motivate the team
Hence, the approach of Balance Scorecard is an effort to improve its processes, motivate and educate employees, and enhance the information systems, while monitoring the project’s progress toward the organization’s strategic goals

The key to success of a business is dependant on good management information. Thus while monitoring profitability and cash flows, a business also need to keep its Key Performance Indicators (KPI) under a tight check.

Examples of key performance indicators on a balanced scorecard
Key Performance Indicators are quantifiable measurements that reflect the critical success factors of an organization. Based on beforehand agreed measures, they reveal a high-level snapshot of the organization. They vary depending on the kind of organization they characterize; for instance a business may have a KPI as the annual sales volume, while KPIs of a social service organization may have to do more with the number of people helped out. Moreover, colleges may have number of students graduating per year, as one of their KPIs.

Thus before any Key Performance Indicators are selected, it is vital to identify what the organization’s goal is, which are in turn dependent upon the its mission and its stakeholders. Consequently, KPIs act as a measure of progress towards these goals. Whatever they may be, they must be critical to the success of the organization.

The application of Key Performance Indicators provides business executives with a high-level, real-time view of the progress of a company. They may consist of any combination of reports, spreadsheets and charts. They may be sales figures (global or regional), trends over time, supply chain information or any other long-term consideration which may be essential in gauging the health of the organization. However, it should be noted that Key Performance Indicators should not only reflect the organizational goals but should also be quantifiable.

For a Key Performance Indicator to be of any value there must be a way to accurately define and measure it. This is so because a KPI may meet the criteria of reflecting the organizational goal, which may for instance pertain to being the most popular company. However, since a company’s popularity can not be measured or compared to others, therefore the KPI would be useless.

Considerations regarding how a Key Performance Indicator is to be measured should also be established in advance. Definitions as to exactly how the indicator is to be calculated and whether it is to be measured in dollar amounts or units should also be specified. Moreover, it is imperative that the organization then sticks to these definitions from year to year in order to allow for annual comparisons.

key performance indicators can be used for all types and in all areas of project management: IT (information technology), construction, engineering, risk management, supply chain, safety, quality, manufacturing, financial management, sales...After the Key Performance Indicator has been defined and a way to measure it has also been determined, a clear target has to be demarcated which should be understandable by everyone. The target should also be specific so that every individual can take actions towards accomplishing it.

Here it is needless to say that to achieve a particular target level of Key Performance Indicator for a company, every department has to work in synergy towards it. For this purpose, all the units of an organization need to define their respective KPIs which should in turn work towards accomplishing the overall KPIs of the organization.

It is important that after Key Performance Indicators and their relative components have been identified, they should be used as a performance management tool. Best ways to represent variance (from the target levels) should be defined, eventually making sure that everyone in the organization is focused towards meeting target levels of the Key Performance Indicators.

In terms of Customer Satisfaction, the approach analyzes the organization’s ability to provide quality goods and services and their effective delivery, while the financial perspective of the Balanced Scorecard generally represents the clear long-range targets. Now in order to lead to the success of the above two mentioned perspectives, the internal business indicator provides data regarding the internal business results against its measures. The fourth and the last major perspective concerns with learning and growth, which aims to align all of the above toward an overall organization’s success.

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soal latihan akuntansi klas X

1.Informasi harus diarahakan pada kebutuhan pemakai dan tidak bergantung, pada keinginan dan kebutuhan pihak tertentu, merupakan tujuan laporan keuangan...
A. Lengkap
B. Tepat waktu
C. Daya banding
D. Daya uji
E. Netral

2.Jika modal awal Rp 7.000.000, pendapatan Rp 2.000.000, jumlah beban Rp 1.200.000 dan prive Rp 600.000, maka besarnya modal akhir ....
A. Rp 6.060.000
B. Rp 7.200.000
C. Rp 6.600.000
D. Rp 5.600.000
E. Rp 7.100.000

3.Akun yang termasuk utang lancar adalah...
A. Utang hipotek
B. Utang bank
C. Pendapatan sewa diterima dimuka
D. Utang obligasi
E. Asuransi dibayar dimuka

4. Pembelian perlengkapan secara tunai Rp 250.000,- dan secara kredit Rp 150.000,-. Akhir periode perlengkapan yang masih ada sebesar Rp 50.000,- maka perlengkapan yang sudah terpakai ......
A. Rp 100.000
B. Rp 250.000
C. Rp 400.000
D. Rp 350.000
E. Rp 300.000

5. Berikut ini yang bukan merupakan prinsip penyusunan laporan keuangan ....
A. Relevan
B. Dapat dimengerti
C. Material
D. Lengkap
E. Netral

6. Di dalam neraca sisa terdapat saldo debet beban telepon Rp 70.000,-. Pada bulan Desember 2004, beban telepon Rp 150.000 belum dibayar, dan akan dibayar bulan Januari 2005. Maka jurnal Pembalik pada awal Januari 2004 adalah …

A. Beban telepon Rp 150.000
Utang telepon Rp 150.000

B. Beban telepon Rp 2200.000
Kas Rp 220.000

C. Utang telepon Rp 150.000
Beban telepon Rp 150.000

D. Beban telepon Rp 150.000
Piutang telepon Rp 150.000

E. Piutang telepon Rp 220.000
Beban telepon Rp 220.000

7.Harta perusahaan Rp 18.000.000, utang usaha Rp 8.000.000, modal Rp 10.000.000, pendapatan Rp 4.000.000 , dan beban Rp 1.500.000, besarnya prive adalah...
A. Rp 2.500.000
B. Rp 2.000.000
C. Rp 1.500.000
D. Rp 4.000.000
E. Rp 8.000.000

8. Pembuatan jurnal penyesuaian merupakan konsekuensi dari penggunaan prinsip ....
A. Dasar akrual
B. Dasar tunai
C. Dasar tunai dan akrual
D. Harga perolehan
E. Harga pasar

9.Didalam neraca Utang disusun berdasarkan..
A. Profibilitas
B. Rentabilitas
C. Kekekalannya
D. Solvabilitas
E. Likuiditas

10. Buku pertama untuk mencatat transaksi keuangan secara kronologis kedalam akun debet dan kredit adalah ...
A. Neraca saldo
B. Buku besar
C. Buku besar pembantu
D. Kertas kerja
E. Jurnal

11. Harta perusahaan terdiri dari ka Rp 1.600.000,- wesel tagih Rp 800.000,- , piutang usaha Rp 1.600.000,- Perlengkapan Rp 600.00,- peralatan kantor Rp 1.200.000,-utang bank Rp 1.175.000,- utang usaha Rp 225.000,- maka besarnya modal adalah ....
A Rp 4.400.000,-
B. Rp 2.800.000,-
C. Rp 4.200.000,-
D. Rp 3.600.000,-
E. Rp 6.000.000,-

12. Model akuntansi yang berkembang di Amerika yaitu..
A. Aglo-Saxon
B. Anglo-Saxon
C. Kontinental
D. Aglo-Soxan
E. Acrual

13. Pada tanggal 1 Agustus 2003 perusahaan membayar asuransi sebesar Rp 3. 600.000,- untuk masa tiga tahun dan dicatat sebagai harta (pendekatan neraca). Biaya perbulan Rp 50.000,-, jika 31 Desember 2003 tutup buku, maka jurnal pembaliknya
A. Asuransi dibyr dimuka Rp 500.000,-
Beban asuransi Rp 500.000,-
B. Beban asuransi Rp 500.000,-
Asuransi dibyr dimuka Rp 500.000,-

C. Beban asuransi Rp 3.100.000,-
Asuransi dibyr dimuka Rp 3.100.000,-

D. Asuransi dibyr dimuka Rp 3.100.000,-
Beban asuransi Rp 3.100.000,-

E. Tidak ada

14. Saldo-saldo rekening yang ada pada neraca saldo berasal dari…
A. Jurnal umum
B. Neraca saldo
C. Jurnal Penyesuaian
D. Bukti transaksi
E. Buku besar

15. Pekerjaan atas perbaikan mobil pada perusahaan ”FA Mtr” pada bulan Desember 2003 Rp 875.000. Uang tersebut belum dibayar oleh pelanggan. Pembayarannya dilakukan pada tanggal 10 Januari 2004, maka jurnal penyesuiaannya…

A. Utang usaha Rp 875.000
Pendapatan usaha Rp 875.000

B. Piutang usaha Rp 875.000
Pendapatan usaha Rp 875.000
C. Pendapatan usaha Rp 875.000
Utang usaha Rp 875.000

D. Pendapatan usaha Rp 875.000
Piutang usaha Rp 875.000
E. Kas Rp 875.000
Pendapatan usaha Rp 875.000

16. Pada tanggal 1 Agustus 2004 perusahaan membayar sewa kantor sebesar Rp 1.200.000,- untuk masa dua tahun dan dicatat sebagai beban (pendekatan rugi-laba ), jika 31 Desember 2004 tutup buku, maka jurnal penyesuiaannya adalah ....
A. Sewa dibayar dimuka Rp 950.000,-
Beban sewa Rp 950.000,-

B. Beban sewa Rp 250.000,-
Sewa dibayar dimuka Rp 250.000,-

C. Beban sewa Rp 950.000,-
Sewa dibayar dimuka Rp 950.000,-

D. Sewa dibayar dimuka Rp 250.000,-
Beban sewa Rp 250.000,-

E. Sewa dibayar dimuka Rp 1.200.000,-
Beban sewa Rp 1.200.000,-

17.Dalam kertas kerja jumlah kolom neraca, debet Rp 5.250.000,- dan kredit Rp 4.500.000,-. Maka selisih saldo tersebut harus sama dengan kolom laporan rugi-laba di …
A. debet Rp 750.000
B. kredit Rp 750.000
C. debet Rp 1.750.000
D. kredit Rp 1.750.000
E. kredit Rp 2.500.000

18. Seorang biarawan pakar matematika, berkebangsaan Italia yang mengarang sebuah buku yang berjudul Summa de Aritmatica, geometrica, proportini,et proportionalita adalah ...
A. Luca Marchegiani
B. Luca Pacioli
C. Luca Lupateli
D. Luca Cadalora
E. Luca Albertini

19.Akhir suatu periode terdapat beban bunga yang belum dibayar sebesar Rp 300.000,- maka pada awal periode berikutnya jurnal pembalik yang dibuat adalah ....
A. Beban bunga Rp 300.000,-
Utang bunga Rp 300.000,-

B. Beban bunga Rp 300.000,-
Kas Rp 300.000,-

C. Utang bunga Rp 300.000,-
Beban bunga Rp 300.000,-

D. Utang bunga Rp 300.000,-
Kas Rp 300.000,-

E. Kas Rp 300.000,-
Utang bunga Rp 300.000

20.Pada tanggal 1 September 2004 diterima sewa untuk jangka waktu satu tahun sebesar Rp 1.200.000 dan dicatat sebagai pendapatan , dan tutup buku tanggal 31 Desember 2004, maka jurnal pembalik tanggal 2 Januari 2005 adalah.....
A. Sewa diterima dimuka Rp 1.200.000
Pendapatan Sewa Rp 1.200.000

B. Pendapatan Sewa Rp 800.000
Sewa diterima dimuka Rp 800.000

C. Pendapatan Sewa Rp 400.000
Sewa diterima dimuka Rp 400.000

D. Sewa diterima dimuka Rp 800.000
Pendapatan Sewa Rp 800.000

E. Sewa diterima dimuka Rp 400.000
Pendapatan Sewa Rp 400.000

21.Sumber pencatatan jurnal adalah ....
A. Buku besar
B. Bukti transaksi
C. Material
D. Neraca saldo
E. Bukubesar pembantu

22.Jika modal awal Rp 6.000.000, pendapatan Rp 2.000.000, jumlah beban Rp 1.200.000 dan prive Rp 200.000, maka besarnya modal akhir ....
A. Rp 6.060.000
B. Rp 7.200.000
C. Rp 6.600.000
D. Rp 7.100.000
E. Rp 7.600.000

23. Tanggal 1 Januari 2004 di beli TV berwarna dengan harga Rp 1.500.000, biaya angkut Rp 100.000, biaya administrasi Rp 50.000 maka harga perolehan TV adalah .....
A. Rp 1.050.000
B. Rp 1.100.000
C. Rp 1.650.000
D. Rp 1.500.000
E. Rp 1.350.000

24. FA Mtr memiliki modal awal Rp 4.000.000,- , Prive Rp 400.000,-, Beban sewa kantor Rp 240.000,- Beban gaji Rp 300.000,-, Bebanasuransi dibayar dimuka Rp 500.000,-Beban listrik Rp 100.000,-Sewa diterima dimuka Rp 250.000,- dan modal akhir Rp 5.040.000,- maka besarnya pendapatan adalah ....
A. Rp 2.080.000,-
B. Rp 1.608.000,-
C. Rp 1.440.000,-
D. Rp 1.840.000,-
E. Rp 5.440.000,-

25. Pada tanggal 1 Oktober 2004 perusahaan membayar kepada Majalah bulanan Flora untuk pemuatan Iklan ( dimuat sebulan sekali ) sebesar Rp 1.200.000,- untuk masa satu tahun dan dicatat sebagai beban (pendekatan rugi-laba)., jika 31 Desember 2004 tutup buku, maka jurnal penutupnya adalah ....
A. Ikhtisar R-L Rp 300.000,-
Beban sewa Rp 300.000,-

B. Beban sewa Rp 900.000,-
Sewa dibayar dimuka Rp 900.000,-

C. Beban sewa Rp 300.000,-
Sewa dibayar dimuka Rp 300.000,-

D. Beban sewa Rp 300.000,-
Ikhtisar R-L Rp 300.000,-

E. Ikhtisar R-L Rp 900.000,-
Beban sewa Rp 900.000,-

26. Suwarta Salon memiliki total pendapatan jasa Rp 12.450.000,-, modal awal Rp 14.970.000,-, Pengambilan pribadi Rp 300.000,- dan modal akhirnya Rp 20.175.000,- maka laba yang dimiliki oleh Suwarta salon ...
A. Rp 7.005.000,-
B. Rp 5.005.000,-
C. Rp 4.005.000,-
D. Rp 5.505.000,-
E. Rp 9.225.000,-

27. Akun yang terpengaruh oleh jurnal penyesuaian adalah ...
A. Modal
B. Perlengkapan
C. Kas
D. Utang usaha
E. Good will

28. Perusahaan Batagor mempunyai saldo Kas Rp 2.500.000, Pendapatan Rp 5.000.000,- Rugi Rp 1.000.000,- prive Rp 1.500.000,-, beban usaha Rp 6.000.000,- dan modal akhir Rp 3.000.000,-, maka besarnya modal awal adalah ....
A. Rp 3.000.000,-
B. Rp 2.500.000,-
C. Rp 4.000.000,-
D. Rp 5.500.000,-
E. Rp 3.500.000-

29. Garengria memasang eskalator yang dibeli secara tunai Rp 50.000.000, potongan pembelian 1%, pajak pembelian 2.5%, biaya angkut Rp 1.500.000dan biaya pemasangan Rp 750.000, maka harga perolehan eskalator tersebut adalah ...
A. Rp 50.000.000
B. Rp 49.500.000
C. Rp 46.000.000
D. Rp 46.500.000
E. Rp 53.000.000

30. Sisa debet akun prive akhir periode, akan dipindahkan ke akun ...
A. Modal sebelah debet
B. Ikhtisar laba-rugi kredit
C. Pendapatan sebelah debet
D. Beban sebelah debet
E. Modal sebelah kredit

31. Pembelian perlengkapan secara tunai Rp 250.000,- dan secara kredit Rp 150.000,-. Akhir periode perlengkapan yang masih ada sebesar Rp 50.000,- maka perlengkapan yang sudah terpakai ...
A. Rp 100.000
B. Rp 250.000
C. Rp 400.000
D. Rp 350.000
E. Rp 300.000

32. Modal awal Rp 40.000.000,-
Kas Rp 3.500.000,-
Pendapatan jasa Rp 65.000.000,-
Beban usaha Rp 38.000.000,-
Prive Rp 5.000.000,-
Besarnya modal akhir adalah…
A. Rp 58.000.000,-
B. Rp 65.000.000,-
C. Rp 67.000.000,-
D. Rp 62.000.000*
E. Rp 72.000.000

33. Pemberian kode akun dengan berdasarkan nomor berurutan termasuk jenis ...
A. Kode desimal
B. Kode kelompok
C. Kode kombinasi
D. Kode numerial
E. Kode mnemonik

34. Perusahaan C@rRent memiliki modal awal Rp 20.000.000,- komisi diterima dimuka Rp 3.000.000,- pendapatan Rp 20.468.000,-dan beban listrik dan air Rp 10.000.000,-, beban telepon Rp 3.000.000,-, beban perlengkapan Rp 3.000.000,- dan modal akhir Rp 22.968.000,- maka besarnya prive adalah ...
A. Rp 1.300.000,-
B. Rp 1.500.000,-
C. Rp 3.992.000,-
D. Rp 1.968.000,-
E. Rp 1.932.000

35. Perusahaan garmen membayar upah mingguan setiap hari sabtu kepada 15 orang karyawannya @Rp 50.000,00. Jika akhir periode akuntansi jatuh pada hari kamis, upah yang harus dibayar adalah…
A. Rp 650.000
B. Rp 150.000
C. Rp 250.000
D. Rp 750.000
E. Rp 500.000

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Selasa, 27 Mei 2008


The history of accounting is as old as civilization, among the most important professions in economic and cultural development, and fascinating. That’s right, fascinating! Accountants invented writing, developed money and banking, innovated the double entry bookkeeping system that fueled the Italian Renaissance, were needed by Industrial Revolution inventors and entrepreneurs for survival, helped develop the capital markets necessary for big business so essential for capitalism, turned into a profession that brought credibility for complex business practices that sparked the economic boom of the 20th century, and are central to the information revolution that is now transforming the global economy. Twenty-first century accounting will resemble rocket science and will continue to be among the critical professions of the new century. Accountants have not excelled in public relations, but their story is fascinating. And here it is.
There are no household names among the accounting innovators; in fact, virtually no names survive before the Italian Renaissance. It took archaeologists to dig up the early history and scholars from many fields to demonstrate the importance of accounting to so many aspects of economics and culture. This book covers the great events. From merchants and scribes long before writing and money, to today’s global information networks.
Accounting history is summarized in seven chapters. An overview places accounting in perspective. In some ways accounting hasn’t changed since Paciolli wrote the first textbook in 1494. On the other hand, accounting has led the information revolution. Many aspects of 21st century accounting will be unrecognizable by today’s professional leaders. Understanding the role of financial needs today and in the future requires an understanding of the past. The role of accounting in the ancient world is coming into clearer focus with new archaeological discoveries and innovative interpretations of the artifacts. It is now evident that writing developed over at least five thousand years—by accountants. The roles of trade, money, and credit also have long and complex histories. It is difficult to overestimate the importance of double entry bookkeeping. It was central to the success of the Italian merchants, necessary to birth of the Renaissance. The Industrial Revolution depended on inventors and entrepreneurs, not accountants. It is the survival of their firms that required innovative accounting and, later, the development of a profession. Big business, particularly the railroads, required capital markets that depended on accurate and useful information. This was supplied by the expanding accounting profession. The earliest of the Big Eight started in mid-nineteenth century London. Turn of the century America saw the rise of really big business, governable because of improvement in cost accounting. But the Crash of 1929 and the subsequent Great Depression demonstrated problems with capital markets, business practices, and, yes, considerable deficiencies in accounting practices. Many aspects of current accounting practices started with the flood of business regulations from the Roosevelt administration. The earliest electronic computers were funded to assist the World War II efforts. By 1950 massive efforts were begun to automate accounting practices, a continuing process. A global real-time integrated system is a near reality, suggesting new accounting paradigms replacing double entry and generally accepted accounting principles.
Why read this book? What we do today in accounting is based on a 10,000-year history. Understanding this history is necessary to comprehending the linkages of accounting to career potential, financial regulation, tax, accounting systems, and management decision issues. This history also is a powerful tool to predict the accounting of the next generation.
Overview—Accounting Toward the 21st Century: Where are we Now? How Did we Get Here?
Accounting at any point in time and place can represent the level of civilization then and there. As civilization began around villages and developed into empires, scribes invented record keeping systems and kept running inventories of wealth, trade, and tribute payments. Accountants invented writing using abstract record keeping as temple (and later imperial) wealth and complexity expanded. Double entry bookkeeping played a crucial role of Italian merchants’ superior trading skills. Would the Renaissance have been possible without double entry?
Business history involves long-term processes that incorporated dozens of specific innovations. For example, the Industrial Revolution included many inventions from Watt’s steam engine to Hargreave’s spinning jenny. Equally important were the entrepreneurs who used the inventions successfully, often combining several innovations to create a successful business, and the changes to society associated with a new urban labor class. The concept of time took on a whole new meaning. This was a revolution not because it occurred quickly, but because it changed civilization in fundamental ways. The middle class (that’s most of us) is a direct result, as is the associated mind set—the work day, commuting, a standard of living well above subsistence, and so on. Accounting’s role was primarily one of business survival, which led to economic innovation.
Railroad history is tied directly both to the Industrial Revolution and the development of capital markets to finance large business enterprises. After all, the locomotive was a steam engine turned sideways to drive wheels. The business people organizing the first railroads were big thinkers, planning the use of technology that did not exist. Railway surveying, roadbeds, tracks, rail bridges, tunnels, locomotives, and freight and passenger cars did not exist (except for prototypes). Capital markets were expanded and new contractual arrangements invented to finance railroad construction and operations. The railroads also introduced new accounting problems, like how to deal with a vast infrastructure that wears out or becomes obsolete.
The inventors and the entrepreneurs of the Industrial Revolution were not cost accountants. But the entrepreneurs that survived the inevitable depressions were. Continued success (and avoiding bankruptcy) required accounting expertise. Beginning in the 19th century the rise of the accounting profession benefited business and investors, especially big business, banks, and other institutional investors. Accounting expertise added both knowledge and credibility to complex financial transactions.
The first mammoth monopoly was Standard Oil, organized as a holding company in 1870. The first billion-dollar corporation was U. S. Steel, formed in 1902. Henry Ford’s moving assembly line turned the automobile industry into a gigantic industry. Autos are useful to analyze the dominance of American big business in the first half of the 20th century and many of the problems in the second half. These include several accounting topics—both successes and stubborn problems.
British and American cost accountants and engineers developed calculations and reporting techniques that allowed the corporate moguls to control vast business empires from corporate headquarters. Part of the process was to buy out or destroy competitors, part of the business history. It is not clear that these practices were illegal or considered unethical. In any case, accountants were willing participants. The cost accounting (and to a lessor extent, auditing) techniques were essential to the dominance of American industry in the first half of the 20th century.
Monopoly practices, price fixing, speculation, and market manipulation are part of the Big Business story. So are the market collapse of 1929 and the Great Depression. This massive market failure led to bigger government and increasing regulation, including the securities markets and accounting. Accounting is highly regulated directly because of government response to perceived market and accounting abuses. The role of government is subject to continuing debate, but there is no doubt about the direction of government in the 20th century. The Reagan Revolution may have slowed down the process, but certainly didn’t reverse it.
The current world of business and accounting is based on the computer and the Information Revolution, which has been ongoing for nearly 50 years and is exploding into the 21st century. The computer proved to be a perfect fit to business. Computers efficiently crunch the repetitive transactions of accounts receivable and payable, inventories, and payrolls. IBM had the vision early and Big Blue dominated the history of business mainframes and became a billion dollar blue chip multinational. Technology exploded and new industries (and billionaires) created: personal computers, networks and the Internet, and "killer applications" software such as the electronic spreadsheet. The explosion continues as business and accountants struggle to keep pace with incredible technology progress.
Capital markets are complex, global, operate 24 hours a days, and rely on accounting information. The role of accounting expands as technology advances. Soon, virtually any information can be transmitted instantaneously across the globe. Who will be up to the challenge? The visionaries will most likely succeed, those with 20th century blinders likely to drop by the wayside.
To understand accounting today and predict tomorrow, one must know the history of accounting. That accounting history parallels the rise and development of civilization. Accounting has been surprisingly inter-connected with technology. The accounting-technology-civilization connection is the focus of this book.

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Senin, 26 Mei 2008

Activity-based costing

In a business organization, Activity-Based Costing (ABC) is a method of assigning the organization's resource costs through activities to the products and services provided to its customers. It is generally used as a tool for understanding product and customer cost and profitability. As such, ABC has predominantly been used to support strategic decisions such as pricing, outsourcing and identification and measurement of process improvement initiatives.

Historical development

Traditionally cost accountants had arbitrarily added a broad percentage of expenses onto the direct costs to allow for the indirect costs.

However as the percentages of indirect or overhead costs had risen, this technique became increasingly inaccurate because the indirect costs were not caused equally by all the products. For example, one product might take more time in one expensive machine than another product, but since the amount of direct labor and materials might be the same, the additional cost for the use of the machine would not be recognised when the same broad 'on-cost' percentage is added to all products. Consequently, when multiple products share common costs, there is a danger of one product subsidizing another.

The concepts of ABC were developed in the manufacturing sector of the United States during the 1970s and 1980s. During this time, the Consortium for Advanced Manufacturing-International, now known simply as CAM-I, provided a formative role for studying and formalizing the principles that have become more formally known as Activity-Based Costing.

Robin Cooper and Robert S. Kaplan, proponent of the Balanced Scorecard, brought notice to these concepts in a number of articles published in Harvard Business Review beginning in 1988. Cooper and Kaplan described ABC as an approach to solve the problems of traditional cost management systems. These traditional costing systems are often unable to determine accurately the actual costs of production and of the costs of related services. Consequently managers were making decisions based on inaccurate data especially where there are multiple products.

Instead of using broad arbitrary percentages to allocate costs, ABC seeks to identify cause and effect relationships to objectively assign costs. Once costs of the activities have been identified, the cost of each activity is attributed to each product to the extent that the product uses the activity. In this way ABC often identifies areas of high overhead costs per unit and so directs attention to finding ways to reduce the costs or to charge more for costly products.

Activity-based costing was first clearly defined in 1987 by Robert S. Kaplan and W. Bruns as a chapter in their book Accounting and Management: A Field Study Perspective. They initially focused on manufacturing industry where increasing technology and productivity improvements have reduced the relative proportion of the direct costs of labor and materials, but have increased relative proportion of indirect costs. For example, increased automation has reduced labor, which is a direct cost, but has increased depreciation, which is an indirect cost.

Like manufacturing industries, financial institutions also have diverse products and customers which can cause cross-product cross-customer subsidies. Since personnel expenses represent the largest single component of non-interest expense in financial institutions, these costs must also be attributed more accurately to products and customers. Activity based costing, even though originally developed for manufacturing, may even be a more useful tool for doing this.

1. Cost centres
Cost centres are divisions that add to the cost of the organization, but only indirectly add to the profit of the company. Typical examples include Research and Development, Marketing and Customer service.

Companies may choose to classify business units as cost centres, profit centres, or investment centres. There are some significant advantages to classifying simple, straightforward divisions as cost centres, since cost is easy to measure. However, cost centres create incentives for managers to underfund their units in order to benefit themselves, and this underfunding may result in adverse consequences for the company as a whole (reduced sales because of bad customer service experiences, for example).

Because the cost centre has a negative impact on profit (at least on the surface) it is a likely target for rollbacks and layoffs when budgets are cut. Operational decisions in a contact centre, for example, are typically driven by cost considerations. Financial investments in new equipment, technology and staff are often difficult to justify to management because indirect profitability is hard to translate to bottom-line figures.

Business metrics are sometimes employed to quantify the benefits of a cost centre and relate costs and benefits to those of the organization as a whole. In a contact centre, for example, metrics such as average handle time, service level and cost per call are used in conjunction with other calculations to justify current or improved funding.

2. Fixed cost

In cost accounting, a part of management accounting, fixed costs are expenses that do not change in proportion to the activity of a business, within the relevant period or scale of production. For example, a retailer must pay rent and utility bills irrespective of sales. Unit fixed costs, called average fixed costs (AFC), decline with volume, following a rectangular hyperbola as the inverse of the volume of production: AFC = FC/N.

Variable costs by contrast change in relation to the activity of a business such as sales or production volume. In the example of the retailer, variable costs may primarily be composed of inventory (goods purchased for sale), and the cost of goods is therefore almost entirely variable. In manufacturing, direct material costs are an example of a variable cost. An example of variable costs are the prices of the supplies needed to produce a product.

Along with variable costs, fixed costs make up one of the two components of total cost. In the most simple production function, total cost is equal to fixed costs plus variable costs.

In microeconomics and business, the difference between fixed costs and variable costs (and the related terms average cost and marginal cost) is crucial, as each will influence production decisions for profit maximization differently. In the most simple cases, fixed costs do not affect production decisions, because they cannot be changed, and management will choose to produce if sales prices are above the cost of each additional unit (marginal cost).

Fixed costs should not be confused with sunk costs. From a pure economics perspective, fixed costs may not be fixed in the sense of invariate; they may change, but are fixed in relation to the quantity of production for the relevant period. For example, a company may have unexpected and unpredictable expenses unrelated to production, and these would not be considered part of variable costs.

It is important to understand that fixed costs are "fixed" only within a certain range of activity or over a certain period of time. If enough time passes, all costs become variable. Similarly, not all indirect costs are fixed costs; for example, advertising expenses or labour costs are indirect costs that are variable over a slightly longer time frame, as they may not be subject to change in the short term, but may be easily adjustable over a longer time frame. For example, a firm may not be able to vary the number of employees (and hence labour costs) in the short term due to contract obligations, but be able to lay employees off or otherwise change these costs.

In accounting terminology, fixed costs will broadly include all costs (expenses) which are not included in cost of goods sold, and variable costs are those captured in costs of goods sold. The implicit assumption required to make the equivalence between the accounting and economics terminology is that the accounting period is equal to the period in which fixed costs do not vary in relation to production. In practice, this equivalence does not always hold, and depending on the period under consideration by management, some overhead expenses (such as sales, general and administrative expenses) can be adjusted by management, and the specific allocation of each expense to each category will be decided under cost accounting.

In business planning and management accounting, usage of the terms fixed costs, variable costs and others will often differ from usage in economics, and may depend on the intended use. For example, costs may be segregated into per unit costs (costs of goods sold), fixed costs per period, and variable costs as a proportion of revenue. Capital expenditures will usually be allocated separately, and depending on the purpose, a portion may be regularly allocated to expenses as depreciation and amortization and seen as a fixed cost per period, or the entire amount may be considered upfront fixed costs.

3. Variable cost

Variable costs are expenses that change in proportion to the activity of a business. In other words, variable cost is the sum of marginal costs. It can also be considered normal costs. Along with fixed costs, variable costs make up the two components of total cost. Direct Costs, however, are costs that can be associated with a particular cost object. Not all variable costs are direct costs, however; for example, variable manufacturing overhead costs are variable costs that are not a direct costs, but indirect costs.Variable costs are sometimes called unit-level costs as they vary with the number of units produced.

For example, a manufacturing firm pays for raw materials. When activity is decreased, less raw material is used, and so the spending for raw materials falls. When activity is increased, more raw material is used and spending therefore rises. Note that the changes in expenses happen with little or no need for managerial intervention.

A company will pay for line rental and maintenance fees each period regardless of how much power gets used. And some electrical equipment (air conditioning or lighting) may be kept running even in periods of low activity. These expenses can be regarded as fixed. But beyond this, the company will use electricity to run plant and machinery as required. The busier the company, the more the plant will be run, and so the more electricity gets used. This extra spending can therefore be regarded as variable.

In retail the cost of goods is almost entirely a variable cost; this is not true of manufacturing where many fixed costs, such as depreciation, are included in the cost of goods.

Although taxation usually varies with profit, which in turn varies with sales volume, it is not normally considered a variable cost.

In most of the concerns, salary is paid on monthly rates. Though there may exist a labour work norm based on which the direct cost (labour) can be absorbed in to cost of the product, salary cannot be termed as variable in this case.

4. Cost driver

A Cost Driver is any activity that causes a cost to be incurred. The Activity Based Costing (ABC) approach relates indirect cost to the activities that drive them to be incurred. In traditional costing the cost driver to allocate indirect cost to cost objects was volume of output. With the change in business structures, technology and thereby cost structures it was found that the volume of output was not the only cost driver. Some examples of indirect costs and their drivers are: maintenance costs are indirect costs and the possible driver of this cost may be the number of machine hours; or, handling raw-material cost is another indirect cost that may be driven by the number of orders received; or, inspection costs that are driven by the number of inspections or the hours of inspection or production runs. Generally, the cost driver for short term indirect variable costs may be the volume of output/ activity; but for long term indirect variable costs, the cost drivers will not be related to volume of output/ activity. John Shank and Vijay Govindarajan list cost drivers into two categories: Structural cost drivers that are derived from the business strategic choices about its underlying economic structure such as scale and scope of operations, complexity of products, use of technology, etc and Executional cost drivers that are derived from the execution of the business activities such as capacity utilization, plant layout, work-force involvement, etc. To carry out a value chain analysis, ABC is a necessary tool. To carry out ABC, it is necessary that cost drivers are established for different cost pools.

Direct labour and materials are relatively easy to trace directly to products, but it is more difficult to directly allocate indirect costs to products. Where products use common resources differently, some sort of weighting is needed in the cost allocation process. The measure of the use of a shared activity by each of the products is known as the cost driver. For example, the cost of the activity of bank tellers can be ascribed to each product by measuring how long each product's transactions takes at the counter and then by measuring the number of each type of transaction.


Even in activity-based costing, some overhead costs are difficult to assign to products and customers, for example the chief executive's salary. These costs are termed 'business sustaining' and are not assigned to products and customers because there is no meaningful method. This lump of unallocated overhead costs must nevertheless be met by contributions from each of the products, but it is not as large as the overhead costs before ABC is employed.

Although some may argue that costs untraceable to activities should be "arbitrarily allocated" to products, it is important to realize that the only purpose of ABC is to provide information to management. Therefore, there is no reason to assign any cost in an arbitrary manner.

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Activity-Based Costing

Konsep Dasar

Manajer Keuangan disetiap UKM memanfaatkan informasi berdasar aktivitas untuk pembuatan keputusan bisnis, memiliki pengetahuan dan data yang diperlukan untuk mendukung pengembangan dari informasi berdasar aktivitas, menimbang dan memutuskan apakah informasi berdasar aktivitas selalu lebih baik daripada informasi biaya rata-rata.

Analisa Kompetensi

Manajer Keuangan disetiap UKM berkompeten dalam menguraikan bagaimana penetapan biaya tradisional bisa mendorong kearah produk undercosting atau produk overcosting, mendiskusikan empat cara dalam sistem activity-based costing ((a) mengidentifikasi tingkat perbedaan sumber daya dan aktivitas yang digunakan dalam proses produksi. (b). menaksir biaya aktivitas dan mengkalkulasi suatu tingkat tarip cost driver.(c) membebankan biaya-biaya aktivitas pada jasa dan barang-barang.(d). menganalisa profitabilitas pelanggan dan produk.).Menerapkan activity-based costing untuk jasa dan perdagangan. Membedakan antara activity-based costing, unit level costing, dan ABC full costing untuk jasa dan barang..

Kontribusi terhadap Ketahanan Ekonomi Desa

1.Activity-based costing (ABC) adalah suatu sistem penetapan biaya yang membebankan biaya-biaya berdasar pada bagaimana pekerjaan dilakukan dalam suatu UKM dan didasarkan pada kebutuhan secara terus-menerus ketersediaan perangsang untuk peningkatan. Menggunakan rantai nilai untuk mengikuti aliran biaya-biaya dan aktivitas sehingga menyediakan suatu landasan yang bermanfaat dimana biaya-biaya dapat dikenali, digolongkan, dan dilacak. Secara khas, rantai nilai adalah satu kumpulan proses yang berhubungan yang mengalir didalam suatu urutan logis. Hal ini bermanfaat, didalam suatu sistem ABC untuk mebedakan proses ini ke dalam dua kategori- proses produksi dan proses bisnis.

2.Proses yang berbeda didalam suatu UKM dengan menggunakan sumber daya dengan cara yang berbeda.

3.Satu cara yang sangat bermanfaat untuk menilai kebutuhan akan sumber daya dan mengevaluasi penggunaan sumber daya adalah untuk menggolongkannya berdasar pada hirarki. Ada lima hirarki sumber daya.

4.Pengarah biaya dapat menjadi baikpengarah biaya struktural maupunexecutional cost drivers.

5.Aktivitas yang berhubungan dengan masing-masing dari lima jenis sumber daya diuraikan berikutnya. Satu catatan tentang aktivitas ini - sumber daya tingkat yang lebih tinggi mungkin digunakan untuk melaksanakan aktivitas tingkat yang lebih rendah. Sebagai contoh, sumber daya facilities-level mungkin digunakan untuk melaksanakan aktivitas customer-level.

6.Pelacakan sumber daya menjadi aktivitas dapat dipecah menjadi dua langkah. Langkah 1 adalah pengusutan penggunaan sumber daya pada biaya-biaya aktivitas. Langkah 2 membebankan biaya-biaya pada produk dan jasa.

7.Langkah 1 dapat dibagi menjadi empat langkah. Yaitu ( 1) mengidentifikasi dan menggolongkan aktivitas; ( 2) memilih basis cost-driver; ( 3) mengukur biaya aktivitas per unit dari cost-driver base; dan ( 4) melacak biaya-biaya pada aktivitas.

8.Langkah kedua dalam proses pembebanan biaya-biayaadalah dengan menggunakan daftar aktivitas dan penggolongan aktivitas yang diperoleh didalam Langkah 1 untuk mengembangkan cost-driver rate. Seperti kasus dengan Langkah 1, langkah ini dapat diterobos dalam beberapa langkah. ( 1) Meringkas daftar aktivitas yang dikembangkan didalam Langkah 1. Daftar perlu diuraikan kedalam kategori yang lebih luas. ( 2) Memilih basis cost-driver yang sesuai untuk digunakan didalam pembebanan biaya-biaya yang dari aktivitas yang dipadatkan. ( 3) Mengidentifikasi biaya-biayaaktivitas yang diidentifikasi dari daftar yang dipadatkan. ( 4) Menghitung tingkat tarip untuk masing-masing dasar cost-driver yang diidentifikasi.

9.Menggunakan pendekatan activities-based mengakibatkan pembebanan biaya yang mencerminkan biaya-biaya produk yang benar. Hal ini berlawanan dengan pendekatan penetapan biaya yang lebih tradisional yang menerapkan biaya-biaya yang lebih umum pada berbagai produk.

10.Pelacakan biaya-biaya aktivitas ke produk dan jasa. Sekali ketika tingkat tarip cost-driver dikembangkan, biaya-biaya dapat dibebankan ke produk dan jasa. Sebelum biaya-biaya dapat dibebankan, seorang Manajer Keuangan UKM harus memutuskan apakah untuk membebankan menggunakan unit-level ( throughput) pendekatan ABC atau pendekatan ABC full-costing.

11.Analisa profitabilitas produk dan pelanggan adalah penting sebab mengijinkan para Manajer Keuangan untuk memutuskan produk dan pelanggan yang mana yang menguntungkan. Jenis analisa ini menunjuk ke pertanyaan mengenai produk yang mana yang harus dibatalkan ( atau ditambahkan) dan pelanggan yang mana yang menciptakan boros biaya? Apakah beberapa pelanggan menimbulkan biaya-biaya ekstra

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Pada tanggal 18 Mei 2008 bertempat di D3 Fakultas ekonomi UGM, diadakan lomba olimpiade akuntansi XII, oleh Ikatan Mahasiswa Akuntansi UGM. De Britto mengirimkan 4 peserta : Ignatius Yudha Krisdhanarto , Michael Laurent salim, Aloysius Dimas dan Yosua Kamali Purnomo Sidhi. Pada babak penyisihan untuk SMA diambil 20 peserta untuk maju ke semifinal. Ignatius Yudha Krisdhanarto,peringkat 2(187) Michael Laurent salim peringkat 6 ( 147), Aloysius Dimas peringkat 24 (90)dan Yosua Kamali Purnomo Sidhi, peringkat 17 (102). Untuk maju ke babak final diambil 5 orang dan yang berhasil maju ke babak final adalah Ignatius Yudha Krisdhanarto dan Michael Laurent salim. Babak final cukup ketat, 4 orang dari 5 finalis adalah mereka yang lolos olimpiade ekonomi tingkat nasional( OSN 2007).Persaingan untuk mendapatkan juara jadi sangat ketat. Pada akhirnya Juara I Ignatius Yudha Krisdhanarto (SMA KOlese De Britto, Yogyakarta), Juara II Rofig (SMA N 1 Solo), Juara III ( SMA N 1 Yogayakarta)

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Minggu, 25 Mei 2008

Jawaban Soal Ulangan LAporan keuangan

Berikut ini jawaban dari soal yang kelihatannya mudah tetapi ternyata mudah juga...soal nampak sama tetapi jelas beda Nampak sama nyata Beda...he..hee.. untuk kelas XI sosial 2, tadi ada yang mengganti retur pembelian dan akumulasi penyusutan ..sehingga jawabannya akan beda tetapi silahkan aja simulasikan jawaban anda dalam kertas kerja...

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Sabtu, 24 Mei 2008

The invisible hand

There are two important features of Smith's concept of the "invisible hand". First, Smith was not advocating a social policy (that people should act in their own self interest), but rather was describing an observed economic reality (that people do act in their own interest). Second, Smith was not claiming that all self-interest has beneficial effects on the community. He did not argue that self-interest is always good; he merely argued against the view that self-interest is necessarily bad. It is worth noting that, upon his death, Smith left much of his personal wealth to charity.

On another level, though, the "invisible hand" refers to the ability of the market to correct for seemingly disastrous situations with no intervention on the part of government or other organizations (although Smith did not, himself, use the term with this meaning in mind). For example, Smith says, if a product shortage were to occur, that product's price in the market would rise, creating incentive for its production and a reduction in its consumption, eventually curing the shortage. The increased competition among manufacturers and increased supply would also lower the price of the product to its production cost plus a small profit, the "natural price." Smith believed that while human motives are often selfish and greedy, the competition in the free market would tend to benefit society as a whole anyway. This was later adopted as a universal principle by the laissez-faire economists of the 19th century.

Smith apparently used the phrase "invisible hand" only three times in his work. Later writers, both supporters and detractors, repeated this phrase far out of proportion to Smith's own usage.

Meritocracy is an important factor in the work. In his book, Smith emphasizes the advancement that one can take based on their will to better themselves. People would want to do things with a strong mindset without the interference of the outside norms. Smith, also, points out the fact that the outside forces lead to infancy in the division of labor, therefore, slowing the economic growth of an economy. Because of the idea of self-improvement is very strong, meritocracy efficiently moves the outcomes of the division of labor, ultimately leading to more efficiency in the economy.

History and significance
The Wealth of Nations was published in 1776, during the Age of Enlightenment. It influenced not only authors and economists, but governments and organizations. For example, Alexander Hamilton was influenced in part by The Wealth of Nations to write his Report on Manufactures, in which he argued against many of Smith's policies. Interestingly, Hamilton based much of this report on the ideas of Jean-Baptiste Colbert, and it was, in part, to Colbert's ideas that Smith wished to respond with The Wealth of Nations.

Many other authors were influenced by the book and used it as a starting point in their own work, including Jean-Baptiste Say, David Ricardo, Thomas Malthus and, later, Karl Marx and Ludwig von Mises. The Russian national poet Aleksandr Pushkin refers to The Wealth of Nations in his 1833 verse-novel Eugene Onegin.

Irrespective of historical influence, however, The Wealth of Nations represented a clear leap forward in the field of economics, similar to Sir Isaac Newton's Principia Mathematica for physics or Antoine Lavoisier's Traité Élémentaire de Chimie for chemistry. The Wealth of Nations is also important in a Scottish linguistic context on account of the fact the book is written in English and not in Scots Language, a somewhat rare occurrence for the time.

Some commentary on the work suffers from anachronism. This is the result of reading the work as though it were written today. The book is written in modern English, but there are some points to consider:

The term economics was not yet in use.
The term capitalism was not yet in use. Smith talks about a "system of perfect liberty" or "system of natural liberty".
To a certain extent, some form of Feudalism was still dominant in parts of Europe (primarily Eastern Europe and Russia).
The feudal corporations referenced by Smith were very different from modern corporations.

Publishing history
Five editions of The Wealth of Nations were published during Smith's lifetime: in 1776, 1778, 1784, 1786, and 1789. Numerous editions appeared after Smith's death in 1790. To better understand the evolution of the work under Smith's hand, a team led by Edwin Cannan collated the first five editions. The differences were published along with an edited fifth edition in 1904.[1] They found minor but numerous differences (including the addition of many footnotes) between the first and the second editions, both of which were published in two volumes. The differences between the second and third editions, however, are major: In 1784, Smith annexed these first two editions with the publication of Additions and Corrections to the First and Second Editions of Dr. Adam Smith’s Inquiry into the Nature and Causes of the Wealth of Nations, and he also had published the now three volume third edition of the Wealth of Nations which incorporated Additions and Corrections and, for the first time, an index. Among other things, the Additions and Corrections included entirely new sections. The fourth edition published in 1786 had only slight differences with the third edition, and Smith himself says in the Advertisement at the beginning of the book, "I have made no alterations of any kind." Finally, Cannan notes only trivial differences between the fourth and fifth editions — a set of misprints being removed from the fourth, and a different set of misprints being introduced into the fifth.

The first work of economics?
Eleven years prior to the publication of The Wealth of Nations, Anders Chydenius, a Swedish priest and economist (living in what is now Finland), published The National Gain (Den Nationnale Winsten). Chydenius's work lays out several key principles of liberalism, free markets and free trade, many of which are also to be found in The Wealth of Nations. This has led some to argue that The Wealth of Nations was not the founding work of the modern school of economics after all, but was instead a kind of runner-up.

It is undoubtedly true (as Smith himself admitted) that The Wealth of Nations was composed, in part, of syntheses and analyses of existing political and economic theories. This is especially so with regard to the book's positions on mercantilism and protectionism (Smith owed much of his work on those subjects to the Physiocrats, for example).

However, it is equally true that The National Gain and works like it, have had nowhere near the international impact that The Wealth of Nations has had. The causes of this state of affairs are outside the scope of this article, but whatever the reasons, Smith's work continues to be canon in the field of economics down to this day, whereas The National Gain was not influential whatsoever outside of Chydenius's homeland.

Thus, while it cannot accurately be said to be the "first" modern work of political economy, The Wealth of Nations must still be termed the "founding" work of economics, as it, and no other work, is the progenitor of almost all modern economic theory. Chydenius and others may have been first in the sense of strict timing, but Smith's work was the first to have a wide influence. It should be noted however that, canonical as Smith's book may be, one is unlikely to find many economists today who have actually read it, given the technical nature of modern economics.

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Tax, Investment, and Consulting Services

In today’s world even the smallest business needs a high level of financial and accounting management. Perhaps you have outgrown current accounting staff or are just looking to outsource some finance functions. MTS Advisors can help with these needs, offering services from general accounting, tax accounting, business valuations and set-up of accounting computer systems to health benefits programs, insurance, risk analysis, investment, pensions, solo K and 401K programs. MTS Advisors represents clients in San Diego, Orange and Los Angeles counties.

Personalized, trustworthy and accurate service is our goal. We know you have a busy schedule and will meet day or night at your location or ours.

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Accounting Theory

The basic concepts of accounting as we understand them today were first published in Italy in 1494 by Luca Pacioli (1445 - 1517.) He described them in a section of his book on applied mathematics entitled Summa de Arithmetica, geometria, proportioni et Proportionalita. Pacioli was a Franciscan monk whose life and work was dedicated to the glory of God.

Accounting is the process of measuring and recording the financial value of the assets and liabilities of a business and monitoring these values as they change with the passage of time. When we refer to a business we could be referring to an individual, a company or any other entity for which accounting records are to be kept (for example a church, club or other non-profit organisation.)

The assets of a business are those things that belong to the business that have a positive financial value i.e. items that could be sold by the business in exchange for money. Examples of assets include land, buildings, vehicles, stock, equipment, rare gold coins, bank accounts with positive balances and money owed to the business by its debtors.

The liabilities of a business are those things that belong to the business but unlike assets have a negative financial value i.e. items that will require the payment of money by the business at some point in the future. Examples of liabilities include unpaid bills, unpaid taxes, unpaid wages, rusty motor vehicles, stock that has passed its use-by date, overdrawn bank accounts and money owed by the business to its creditors.

The equity of a business is defined as the value of the assets minus the value of the liabilities. In other words the equity is the financial value that would be left if all the assets were sold and the money from the sale was used to pay off all the liabilities. Another way of expressing this is to say that the equity is the amount of money that would be released if the business was to be wound up.

The assets, liabilities and equity of a business are all financial measurements that relate to a particular point in time. The financial statement that is used to present this information is known as the balance sheet. The balance sheet is a statement of the assets, liabilities and equity of a business as they exist at a particular point in time.

The relationship between the assets, the liabilities and the equity can be represented algebraically by what is commonly known as the accounting equation. If we use the letter A to represent the assets, the letter L to represent the liabilities and the letter P to represent the equity then the accounting equation is

P = A - L
This equation states that the equity is the value of the assets minus the value of the liabilities. This equation is more commonly written as

A = L + P

This equation states that the value of the assets is equal to the value of the liabilities plus the equity. This is just another way of saying the same thing. Because the equity is defined as the value of the assets minus the value of the liabilities then this equation is always true by definition.

A balance sheet is commonly divided into two sections. One section shows the value of the assets and the other section shows the value of the liabilities and the equity. Each section will be broken down into more or less detail depending on the intended use of the balance sheet. Because the accounting equation is always true the totals of each of the two sections of the balance sheet should always be the same i.e. the balance sheet should always be in balance.

The financial measurements we have looked at so far are used to describe the financial position of a business at a particular point in time. For this reason the balance sheet is also known as the statement of financial position. It presents a summary of the business' financial position at a particular point in time. However in order to gain a complete financial picture of a business we need to recognise that the financial position of the business is undergoing constant change.

As a business engages in various commercial activities such as buying, selling, manufacturing, maintaining equipment, paying rent and other expenses, borrowing, lending or investing then the value of the assets, liabilities and equity will change and these changes will have an effect on the balance sheet. The only thing we can be sure about at any point in time is that the accounting equation A = L + P will always apply. In other words even though the balance sheet is always changing from day to day we can be certain that it will always balance or should do so if it has been prepared correctly.

Recognising that the financial position of a business is constantly changing leads us to the definition of two additional financial measurements that relate to a period of time (unlike assets, liabilities and equity that relate to a particular point in time.)

The income of a business is the sum of those things that increase the value of the assets without any corresponding increase in the liabilities or any new investment by the owners of the business. Examples include revenue from the sale of goods, equipment or services supplied, rent or interest received and capital gains.

The expenses of a business are those things that reduce the value of the assets without any corresponding reduction in the liabilities or any capital drawings by the owners. Examples include the cost of stock and raw materials, rent or interest paid, electricity bills, telephone, wages, taxes, dividends, depreciation and donations to charity.

The income and expenses of a business are financial measurements that relate to a specified period of time rather than a specific point in time. The financial statement that is used to present this information is known as the income statement. The income statement is a statement of the income and expenses of a business as they occur during a specific period.

If we use the letter I to represent the income over a specified period of time and the letter E to represent the expenses over that same period we can represent the relationship between the assets, the liabilities, the equity, the income and the expenses by using a modified form of the accounting equation as follows

A = L + P + (I - E)

This equation states that the value of the assets is equal to the value of the liabilities plus the equity plus the excess of income over expenses. Another way of writing this equation is

A + E = L + P + I

This equation states that the value of the assets plus the expenses is equal to the value of the liabilities plus the equity plus the income. This is just another way of saying the same thing. However it is helpful to express it in this way when we come to consider the practice of bookkeeping below.

The income statement is commonly divided into two sections in a similar fashion to the balance sheet. One section shows the total income and the other section shows the total expenses. Like the balance sheet each section will be broken down into more or less detail depending on its intended use. However unlike the balance sheet the totals of each of the two sections are unlikely to be the same. The difference will usually be shown as a separate item at the bottom of the income statement and if the total income exceeds the total expenses it will be given a title such as retained earnings, net profit or excess of income over expenditure. If the total expenses exceed the total income it will instead be called something like retained loss, net loss or excess of expenditure over income.

Income and expenses are financial measurements that relate to the performance of a business during a specified period of time. For this reason the income statement is also known as the statement of financial performance. It describes the performance of a business during a specified period. It is sometimes also referred to as the profit and loss statement.

In order to produce a balance sheet or an income statement it is necessary to have a systematic method of recording all the activities or events that have an effect on the financial measurements (A, L, P, I and E) described above. Traditionally these events were entered by hand into a set of books or accounts. More recently it has become common practice to enter these into a computer accounting system. Each entry is referred to as an entry and the practice of maintaining these entries in the accounts is referred to as bookkeeping. The act of placing a particular entry into an account is known as posting. The total of all the entries in an account is known as the balance of that account. The accounts themselves are referred to collectively as the general ledger or sometimes just the ledger.

Because each business will have different assets, liabilities, income, expenses and equity categories the accounts it uses to record its activities will vary from one business to another. This set of accounts that a business creates in the general ledger is known as the chart of accounts.

Each account in the ledger will be categorised into one of the five types of financial measurements described above (A, L, P, I or E.) Because the accounting equation

A + E = L + P + I

is always true the total of all the A and E account balances in the ledger must be equal to the total of all the L, P and I account balances if the ledger is to represent a logically correct picture of the finances of the business. If this is the case then we say that the accounts are in balance or that the ledger is in balance. For the ledger to remain in balance whenever an entry is posted to an account matching account entries must be posted at the same time to ensure that the total of the A and E account balances remain the same as the total of the L, P and I account balances. For this reason bookkeeping is often referred to as double-entry bookkeeping.

Most postings consist of two entries but there is no reason why there cannot be three or more entries posted at the same time provided that the ledger remains in balance.

Traditionally a report was prepared showing the total of the A and E account balances and the total of the L, P and I account balances to ensure that these totals were the same. This report was known as a trial balance. Because most computer accounting systems will not allow entries to be posted unless the accounts remain in balance this has in many ways obviated the need for a trial balance.

An entry that increases the balance of an A or E account or reduces the balance of an L, P or I account is known as a debit. An entry that reduces the balance of an A or E account or increases the balance of an L, P or I account is referred to as a credit. Traditionally hand-written books were divided into two columns. Debits were entered into the left-hand column and credits into the right. In fact the traditional definition of a debit is an entry on the left-hand side of an account. Conversely a credit was defined as an entry on the right-hand side of an account. In order for the ledger to remain in balance the total debits must equal the total credits.

It is interesting to note that neither of these definitions of debit and credit are intuitive or immediately obvious. Neither can they be deduced easily from their commonly understood meanings. This partly explains why students who are learning accounting for the first time have difficulty understanding the meaning of debits and credits. The traditional definitions come from the commonly established practice of manual double-entry bookkeeping that puts debits on the left and credits on the right.

It is worthwhile repeating the more precise definitions of debit and credit given above as they are derived from the accounting equation since familiarity with them is essential for a proper application of accounting practice to the process of setting up and maintaining a general ledger.

A debit is an entry in a general ledger account that increases its balance if it is an A or E account and reduces its balance if it is an L, P or I account.

A credit is an entry in a general ledger account that reduces its balance if it is an A or E account and increases its balance if it is an L, P or I account.

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The Accounting System

Before you can set up your accounting records, dive into your day-to-day transactions, and get your books ready for end-of-month or end-of-year reporting, you must gain an understanding of basic accounting concepts.
Accounting is the method in which financial information is gathered, processed, and summarized into financial statements and reports. An accounting system can be represented by the following graphic, which is explained below.

Every accounting entry is based on a business transaction, which is usually evidenced by a business document, such as a check or a sales invoice.
A journal is a place to record the transactions of a business. The typical journals used to record the chronological, day-to-day transactions are sales and cash receipts journals and a cash disbursements journal. A general journal is used to record special entries at the end of an accounting period.
While a journal records transactions as they happen, a ledger groups transactions according to their type, based on the accounts they affect. The general ledger is a collection of all balance sheet, income, and expense accounts used to keep a business's accounting records. At the end of an accounting period, all journal entries are summarized and transferred to the general ledger accounts. This procedure is called "posting."
A trial balance is prepared at the end of an accounting period by adding up all the account balances in your general ledger. The sum of the debit balances should equal the sum of the credit balances. If total debits don't equal total credits, you must track down the errors.
Finally, financial statements are prepared from the information in your trial balance.
Your accounting records are important because the resulting financial statements and reports help you plan and make decisions. They may be used by some third parties (bankers, investors, or creditors) and are needed to provide information to government agencies, such as the Internal Revenue Service.

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Accounting system

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Rabu, 21 Mei 2008

Akuntansi Biaya

A.Latar belakang
Akuntansi biaya merupakan bagian yang integral dengan financial accounting.
Akuntansi biaya adalah salah satu cabang akuntansi yang merupakan alat
manajemen dalam memonitor dan merekam transaksi biaya secara sistematis, serta
menyajikannya informasi biaya dalam bentuk laporan biaya. Biaya (cost) berbeda
dengan beban (expense), cost adalah pengorbanan ekonomis yang dikeluarkan
untuk memperoleh barang dan jasa, sedangkan beban (expense) adalah expired cost
yaitu pengorbanan yang diperlukan atau dikeluarkan untuk merealisasi hasil, beban
ini dikaitkan dengan revenue pada periode yang berjalan. Pengorbanan yang tidak
ada hubungannya dengan perolehan aktiva, barang atau jasa dan juga tidak ada
hubungannya dengan realisasi hasil penjualan, maka tidak digolongkan sebagai cost
ataupun expense tetapi digolongkan sebagai loss.

B. Manfaat
Tujuan atau manfaat akuntansi biaya adalah menyediakan salah satu
informasi yang diperlukan oleh manajemen dalam mengelola perusahaan, yaitu
untuk :
1. Perencanaan dan Pengendalian Laba. Akuntansi biaya menyediakan informasi
atau data biaya masa lalu yang diperlukan untuk menyusun perencanaan, dan
selanjutnya atas dasar perencanaan tersebut, biaya dapat dikendalikan dan
akhirnya pengendalian dapat dipakai sebagai umpan balik untuk perbaikan
dimasa yang akan datang.
2. Penentuan Harga Pokok Produk atau Jasa. Penetapan harga pokok akan dapat
membantu dalam : (a) penilaian persediaan baik persediaan barang jadi maupun
barang dalam proses, (b) penetapan harga jual terutama harga jual yang
didasarkan kontrak,
walaupun tidak
selamanya penentuan harga jual
berdasarkan harga pokok, (c) penetapan laba.
3. Pengambilan Keputusan oleh Manajemen.

C. Penggolongan Biaya
Akuntansi biaya bertujuan untuk menyajikan informasi biaya yang digunakan
untuk berbagai tujuan, sehingga penggolongan biaya juga didasarkan atas
disesuaikan dengan tujuan tersebut. Ada beberapa cara yang dapat digunakan untuk
menggolongkan biaya diantaranya :
1. Berdasarkan Fungsi Pokok Perusahaan
a. Factory Cost (Biaya Produksi)
1. Biaya Bahan Baku (Direct Material Cost)
2. Biaya Tenaga Kerja Langsung (Direct Labor Cost)
3. Biaya Tidak Langsung (Factory Overhead)
b. Commercial Expense (Operating Expense)
1. Marketing and Selling Expense
2. General & Administration Expense

2. Berdasarkan Periode Akuntansi
a. Capital Expenditure (Pengeluaran Modal). Pengeluaran ini akan memberi
manfaat pada beberapa periode akuntansi. Jenis pengeluaran ini dikapitalisirdan dicantumkan sebagai harga perolehan. Suatu pengeluaran dikelompokkan sebagai capital expenditure jika pengeluaran ini memberi manfaat lebih dari satu periode akuntansi, jumlahnya relatif besar, dan pengeluaran ini sifatnya tidak rutin.
b. Revenue Expenditure (Pengeluaran Penghasilan). Pengeluaran ini akan memberi manfaat pada periode akuntansi dimana pengeluaran ini terjadi. Pengeluaran ini menjadi beban pada periode tersebut, dan dicantumkan dalam income statement. Suatu pengeluaran dikelompokkan sebagai revenue expenditure jika pengeluaran tersebut emberi manfaat pada periode terjadinya pengeluaran tersebut, jumlahnya relatif kecil, dan umumnya pengeluaran ini sifatnya rutin.
3. Berdasarkan Pengaruh Manajemen Terhadap Biaya
a. Biaya Terkendali (Controllable Cost). Adalah biaya yang secara langsung
dapat dipengaruhi oleh seorang manajer tingkatan tertentu dalam jangka waktu ertentu.
c. Biaya Tidak Terkendali (Uncontrollable Cost). Adalah biaya yang tidak dapat
dipengaruhi oleh seorang manajer atau pejabat tingkatan tertentu.
4. Karakteristik Biaya Dihubungkan Dengan Keluarannya
a. Biaya Engineered. Adalah elemen biaya yang mempunyai hubungan phisik
yang eksplisit dengan output.
b. Biaya Discretionary. Biaya ini disebut juga managed cost atau programmed
cost adalah semua biaya yang tidak mempunyai hubungan yang akurat dengan output.
d. Biaya Commited atau biaya kapasitas. Adalah semua biaya yang terjadi
dalam rangka untuk mempertahankan kapasitas atau kemampuan organisasi
dalam kegiatan produksi, pemasaran dan administrasi.
5. Pengaruh Perubahan Volume Kegiatan Terhadap Biaya
a. Biaya Tetap. Yaitu biaya yang jumlah tidak dipengaruhi oleh perubahan
volume kegiatan sampai pada tingkatan tertentu. Biaya tetap perunit berubah
berbanding terbalik dengan perubahan volume kegiatan.
b. Biaya Variabel. Biaya variabel mengasumsikan hubungan linear antara biaya
aktifitas tersebut. Biaya variabel yaitu biaya yang jumlah totalnya berubah
secara sebanding dengan perubahan volume kegiatan, semakin besar volume
kegiatan maka semakin besar pula jumlah total biaya variabel.
c. Biaya Semi Variabel. Yaitu biaya dimana jumlah totalnya berubah sesuai
dengan perubahan volume kegiatan, akan tetapi sifat perubahannya tidak sebanding/proporsional.
6. Berdasarkan Objek yang dibiayainya
a. Biaya Langsung. Biaya yang terjadi atau manfaatnya dapat diidentifikasi
kepada objek atau pusat biaya tertentu.
b. Biaya Tidak Langsung. Biaya yang terjadi atau manfaatnya tidak dapat
diidentifikasi pada objek atau pusat biaya tertentu, atau biaya yang
manfaatnya dinikmati oleh beberapa objek atau pusat biaya.

D. Sistem Akuntansi Biaya
Sistem akuntansi biaya (cost system) dapat dikelompokkan menjadi dua
sistem yaitu :
1. Actual Cost System (Sistem Harga Pokok Sesungguhnya). Yaitu sistem
pembebanan harga pokok kepada produk atau pesanan yang dihasilkan sesuai
dengan harga pokok yang sesungguhnya dinikmati. Pada sistem ini, harga pokok
produksi baru dapat dihitung pada akhir periode setelah biaya sesungguhnya
2. Standard Cost System (Sistem Harga Pokok Standar). Yaitu sistem pembebanan
harga pokok kepada produk atau pesanan yang dihasilkan sebesar harga pokok
yang telah ditentukan/ditaksir sebelum suatu produk atau pesanan dikerjakan.
E. Sistem Pengumpulan Harga Pokok
1. Job Order Cost. Yaitu suatu metode pengumpulan harga pokok produk yang
dikumpulkan untuk setiap pesanan atau kontrak. Jadi setiap ada pesanan
mempunyai harga pokok tersendiri yang dibuat dalam job cost sheet. Pada
metode ini, produksi dilakukan untuk memenuhi pesanan pelanggan.
2. Process Cost. Yaitu metode pengumpulan harga pokok produk dimana biaya
dikumpulkan untuk setiap satuan waktu. Pada metode ini, proses produksi
diperusahaan dilaksanakan secara terus menerus, barang yang dihasilkan
homogen, dan perhitungan harga pokok produksi didasarkan atas waktu. Pada
metode ini, produksi dilakukan untuk memenuhi stock.

F. Manfaat Biaya Perunit
1. Perusahaan Manufaktur
Sistem akuntansi biaya memiliki tujuan pengukuran dan pembebanan biaya
sehingga biaya perunit dari suatu produk dapat ditentukan. Informasi biaya perunit
adalah sangat penting bagi perusahaan manufaktur untuk penilaian persediaan,
penentuan laba, dan pengambilan keputusan lainnya. Pengungkapan biaya
persediaan dan penentuan laba adalah kebutuhan pelaporan keuangan yang dihadapi
setiap perusahaan pada setiap akhir periode.
Untuk menentukan biaya perunit, maka total biaya yang digunakan
tergantung tujuan informasi tersebut. Perusahaan dapat menggunakan biaya
produksi, atau biaya variabel, atau biaya produksi ditambah biaya non produksi.
Untuk pembuatan laporan keuangan untuk pihak eksternal, maka informasi biaya
perunit diperoleh dari total biaya produksi, sedangkan untuk pengambilan keputusan
untuk menerima atau menolak pesanan khusus, dalam kondisi perusahaan
beroperasi dibawah kapasitas produksi, maka informasi biaya yang dibutuhkan
adalah informasi biaya variabel.
2. Perusahaan Jasa
Perusahaan jasa juga memerlukan informasi biaya perunit. Pada dasarnya
untuk menghitung biaya perunit antara perusahaan jasa maupun perusahaan
manufaktur adalah sama. Pertama sekali, perusahaan jasa yang disediakan dan
mengidentifikasi total biaya untuk unit jasa yang disediakan.
Perusahaan jasa maupun perusahaan manufaktur menggunakan data biaya
dengan tujuan yang sama, yaitu untuk menentukan profitabilitas, kelayakan untuk
memperkenalkan layanan baru, membuat keputusan harga jual dan lainnya, hanya
perusahaan jasa tidak memerlukan data biaya untuk menentukan nilai persediaan,
karena jasa tidak menghasilkan produk fisik.

G. Kalkulasi Biaya Produk Tradisional
Kalkulasi biaya produk tradisional hanya membebankan biaya produksi pada
produk. Pembebanan biaya utama keproduk tidak memiliki kesulitan, karena dapat
menggunakan penelusuran langsung atau penelusuran penggerak yang sangat
akurat. Tetapi sebaliknya, biaya overhead memiliki masalah dalam pembebanan
biaya ke produk, karena hubungan antara masukan dan keluaran tidak dapat
diobservasi secara fisik. Dalam sistem biaya tradisional, untuk membebankan biaya ke produk digunakan penggerak aktifitas tingkat unit (unit level drivers), karena ini merupakan faktor yang menyebabkan perubahan biaya sebagai akibat perubahan unit yang
diproduksi. Contoh penggerak tingkat unit yang secara umum digunakan untuk
membebankan overhead meliputi :
1. Unit yang diproduksi
2. Jam tenaga kerja langsung
3. Tenaga kerja langsung (rupiah)
4. Jam mesin
5. Bahan langsung
Setelah mengidentifikasi penggerak (driver) tingkat unit, lalu memprediksi
tingkat keluaran aktifitas yang diukur oleh penggerak tersebut, yaitu apakah
berdasarkan aktifitas aktual yang diharapkan (expected activity level) dan aktifitas
normal (normal activity level). Expected activity level adalah output aktivitas yang
diharapkan dicapai oleh perusahaan pada tahun yang akan datang, sedangkan
normal activity level adalah output aktivitas rata-rata yang merupakan pengalaman
perusahaan dalam jangka panjang. Aktivitas normal mempunyai keunggulan berupa
penggunaan tingkat aktifitas yang sama dari tahun ketahun, sehingga pembebanan
overhead ke produk tidak begitu berfluktuasi.

H. Keterbatasan Sistem Akuntansi Biaya
Tarif pabrik menyeluruh dan tarif departemental telah digunakan beberapa
dekade dan terus digunakan secara sukses. Namun pada beberapa situasi tarif
tersebut menimbulkan distorsi yang dapat membuat stress perusahaan yang
dalam lingkungan produksi
canggih (advanced manufacturing
environment). Gejala-gejala dari sistem biaya yang ketinggalan jaman diantaranya
sebagai berikut :
1. Hasil dari penawaran sulit dijelaskan
2. Harga pesaing nampak lebih rendah sehingga kelihatan tidak masuk akal.
3. Produk-produk yang sulit diproduksi menunjukkan laba yang tinggi.
4. Manajer operasional ingin menghentikan produk-produk yang kelihatan
5. Marjin laba sulit dijelaskan
6. Pelanggan tidak mengeluh atas biaya naiknya harga
7. Departemen akuntansi menghabiskan banyak waktu untuk memberi data
biaya bagi proyek khusus.
8. Biaya produk berubah karena perubahan peraturan pelaporan

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Iklan wiranto

Sarimi (33) adalah seseorang, dia dan keluarganya hanya bisa makan nasi aking, karena harga beras dirasa terlalu mahal, sedangkan Saroni (35) suaminya tak lagi bekerja. Mereka adalah potret keluarga miskin Indonesia.

Kisah tentang Sarimi dan keluarganya ini ditulis di Kompas pada 9 Februari 2006, saya juga belum membacanya secara langsung, hanya mendapati cuplikannya dari space iklan Kompas (15/11) yang ditempati oleh Wiranto, berbagi ruang dengan surat pembaca. Individu yang bisa memasang iklan di harian nasional sebesar Kompas hingga setengah halaman tentu bukan orang sembarangan, dan hanya orang sekelas Wiranto yang bisa. Kalau iklan itu atas nama korporasi, apalagi perusahaan rokok, kita tak perlu nggumun.

Melalui iklan ini, Wiranto mengajak kita untuk bergabung dalam sebuah gerakan moral dengan nama Bersatu Sejahterakan Rakyat, yang meliputi tiga hal: ciptakan 10 juta lapangan kerja, murahkan pendidikan dan kesehatan yang berkualitas, tumbuhkan ekonomi melalui pemerintahan yang kuat dan tegas. Sungguh ajakan yang begitu mulia, bukan? Sayangnya, iklan ini tak memberikan cara-cara bagaimana kita mengiyakan ajakan Wiranto tersebut, tak ada formulir yang bisa diisi, nomor telepon, alamat pos surat, email, atau website yang bisa dituju, apalagi hiperlink – teknologi media cetak memang tak sampai kesitu ding. Dalam hal ini, iklan dari Wiranto memang kalah canggih dengan iklannya paranormal sakti.

“Lalu apa maksud Wiranto dengan memasang iklan ini?” Ya, itu tadi mengajak kita semua untuk ikut dalam gerakan mulia. “Kok musti pake foto dirinya segala?” Kan yang pasang iklan dia sendiri, terserah dia dong mau pasang foto dirinya atau foto mbahnya, kalau sampeyan juga mau nampang di setengah halaman Kompas ya tinggal bayar space-nya, asal jangan di bagian obituari.

“Tapi, kok iklannya itu mirip kampanye capres sih?” Huusss, sudah dibilang itu tadi ajakan untuk melakukan sebuah gerakan moral kok, tentu lain dong dengan ajakan yang berbau politik, kalau ajakan politik pasti bunyinya: Ayo, coblos gambar saya! Bla bla bla. Lagi pula saat ini masih terlalu ‘pagi’ untuk ngomongin pemilu, mumpung masih pagi mendingan kita ngopi-ngopi dulu, sembari nonton infotainment yang lebih juicy ketimbang obrolan politik, siapa tahu ada kelanjutan kisah Ahmad Dhani dan Maia.

“Atau mungkin Wiranto pengen menjadi sosok Dewi Kunthi bagi negeri ini, yang muncul untuk mengusir Sang Kala si pembawa bencana? “ Gimana sih, yang namanya Dewi ya jelas perempuan dong, Wiranto kan lelaki sejati, kalau Dewi Kunthi mungkin cocoknya untuk Megawati. “Kalo gitu, mungkin dia pengen jadi Kresna, titisan Betara Wisnu yang punya Kaca Lopian untuk menjawab semua masalah itu ya?” Bah, mana saya tahu, bung! Setahu saya, dia itu Jenderal purnawirawan dan pernah ikut nyalon presiden tapi gagal masuk final, cuman sampai semi-final saja.

“Trus, gimana kira-kira nasib Sarimi dan Saroni sekarang?” Lha mbuh ora weruh. Kita doakan saja semoga Sarimi dan Saroni, serta keluarga miskin lainnya di Indonesia bisa mencukupi kebutuhan hidupnya dengan lebih baik dan bisa makan dengan layak, minimal nasi putih dengan lauk secuil daging. Tapi, kalau sampeyan punya duit lebih, ya jangan cuman nyumbang doa doang, berbagilah sedikit dengan mereka.

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Persamaan Dasar Akuntansi

Dalam persamaan Akuntansi, bagian yang dimiliki perusahaan diberi nama asset (harta) di sisi kiri dan di sisi kanan terdapat sumber harta yang terdiri dari hak kreditur atau disebut kewajiban (liabilities) dan hak pemilik yang disebut equities atau Capital (modal).

Harta = Kewajiban + Modal

Dalam membuat jurnal transaksi baik dengan sistem manual atau komputer, persamaan akuntansi di atas akan selalu digunakan. Harta akan bernilai positif jika di debit (masuk) dan bernilai negatif jika di kredit (keluar), namun sebaliknya untuk kewajiban dan modal, akan bernilai negatif jika di debit dan bernilai positif jika di kredit.

Lalu bagaimana dengan Laba-Rugi ? sebenarnya laba-rugi merupakan bagian dari neraca, namun hanya nilai laba bersihnya saja yang ditampilkan dalam kelompok Modal.

Laba bersih diperoleh dari jumlah seluruh pendapatan dikurangi dengan seluruh biaya yang dikeluarkan dalam suatu periode. Jika terjadi transaksi pendapatan maka perkiraan pendapatan akan dikredit dan jika terjadi transaksi pengeluaran biaya operasi atau beban (expense) maka perkiraan beban di kredit.

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Kamis, 15 Mei 2008


A. Pengertian manajemen
1. Manajemen sebebagai suatu proses
a. Dalam Encyclopedia of the social scinece : manajemen mempakan suatu proses
pelaksanaan tujuan yang diselenggarakan dan diawasi.
b. Haimaim : manajemen merupakan fungsi untuk mencapa tujuan melalui orang
kegiatan orang lain dan mengawasi usaha-usaha individu untuk mencapai tujuan.
c. George R. Terry manajemen menipakan pencapaian tujuan yang telah ditetapkan
lebih dahulu dengan mempeergunakan orang lain
d. James A.F. Stoner : manajemen merupakan proses perencanaan, pengorganisasian,
pengarahan, dan pengendalian angota organisasi dan proses penggunaan sumber
daya untuk tercapanya tujuan yang telah ditetapkan lebih dulu .
2. Manajemen adalah kolektifitas orang-orang yang melakukan aktifitas manajemen
-Aktifitas manajemen : keiatan-kegiatan atau fungsi-fimgsi yang dilakukan oleh
- Manajer = pemimpin / pejabat yang bertangggungjawab terhadap pencapaian tujuan
- Kegiatan manajer meiputi Planning, Organising, Staffing, Directing, Controlling
3. Manajemen sebagi ilmu dan seni
- Mary Parker Follet: manajemen merupakan seni untuk melaksanakan suatu
pekerjaan melalui orang- orang
a. manjemen sebagai ilmu : merupakan kumpulan pengetahuan tertentu yang
berfungsi untuk meneerangkan fenomena, kejadian dan keadaan.
b. manjemen sebagai seni: merupakan pemakaian kumpulan pengetahuan tentu yang
berfungsi untuk mencapai tujuan nyata yang mendatangkan hasil dan manfaat.

Manajemen adalah seni dan ilmu perencanaan, pengorganisasian, pengarahan, penagasan sumebr daya manusia untuk mecapa tujuan yang sudah ditetapkan lebih dulu.
Tiga hal pokok yang terdapat dalam manajemen:
1. Tujuan yang ingin dicapai
2. Tujuan dicapa dengan mempergunakan orang lain.
3. Kegiatan orang lain harus dibimboing da diawasi.

C. Fungsi Manajemen
1. George R. Terry
a. Planning (perencanaan)
b. Organizing (penggorganisasian)
c. Actuating (menggerakkan - motivasi - pengarahan)
d. Controlling (pengawasan)

2. Henry Fayol
a. Planning (perencanaan)
b. Organizing (penggorganisasian)
c. Commanding ( pengarahan — motivasi)
d. Coordinating (pengkoordinasian)
e. Controlling (pengawasan)
3. Harol Koontz dan Cyril O'Donnell
a. Planning (perencanaa)
b. Organizing (penggorganisasian)
c. Staffing (pembentukan staff)
d. Directing (pengarahan)
e. Controlling (pengawasan)

4. Luther Gulick
a. Planning (perencanaan)
b. Organizing (pengorganisasian)
c. Staffing (pembentukan staff)
d. Directing (pengarahan)
e. Coominating (pengarahan —motivasiO
f. Reporting (pelaporan)
g. Bugeting (penganggaran)

5. Lindall F. Urwick

a. Foecasting (peramalan)
b. Planning (perencanaan)
c. Organizing (pengorganisasian)
d. Commanding (pengarahn -motivasi)
e. Coordinating (pengkoordinasian)
f. Controlling (pengawasan)

Konbinasi pendapat
a. Foecasting (peramalan )
b. Planning (perencanaan)
c. Organizing (penggomagisasian)
d. Directing/ Conunanding ( pengarahan — intruksi)
e. Leading (kepemimpinan)
f. Coordinating (pengkoordinasian)
g. Motivasing (motivasi)
h. Staffing (pembentukana staff)
f. Controlling & reporting (pengawasan dan laporan)

D. Tipe Manager
1. Top Manager : Dewan direksi (Board ofmanajer) & presiden direktur
2. Midle manajer (manjer menengah) : Kepala bagian, kepal sekdi, kepala devisi
3. Supervisory manajer (First Ine manager) : kepala mandor dan mandor

E. Prinsip-pmsip manajemen menurut Henry Fayol
1. Pembagian kerja (Division of work)
2. Keuasaan/wewenang dan tanggungjawab ( Authority and responsibility)
3. Dsiplin (dicliplin)
4. Kesatuan perintah ( Unit of Command)
5. Kesatuan arah 9Unity of Direction)
6. Kepentingan individu haus nerbeda dibawah kepentingan umum (subominate of individual interest to general interest)
7. Pembayaran upah yang adil (Remuneration ofpersoniel)
8. Pemusatan (Centralization)
9. Rantai skala (Ine of Authority)
10.Tatatertib (order)
11.Keadilan( Equity)
12. Stabilitas pegawai ( Stability of Tenure ofPersonel)
13. Inisiatif (Initiative)
14. Jiwa kesatuan (Esprit de corps)

E. Fungsi-fungsi manajemen.
1. Perencanaan (Planning)
Fungsi manajemen
I. Planning (perencanaan)
Aspek pertama dalam manajemen adalah peencanaan. Perencanaan memegang kunci penting dalam pengaturan yang baik. Hasil dan perencanaan merupakan sebuah rencana keria Rencana kena yang dibuat harus merupakan altematif yang paling baik untuk mencapai tujuan yang ditetapkan. Dengan perencanaan yang baik maka tujuan akan dicapai dengan seefektif dan seefisien mungkin. Keperluan perencanaan terletak pada kenyataan bahwa manusa dapat mengubah masa depan dengan kehendaknya. Manusia tidak boleh menyerah dengan keadaan dam masa depan yang tidak menentu tetapi menciptakan masa depan . Masa depan adalah akbat masa lampau, sekarang dan usaha-usaha untuk merubahnya. Dalam perencanaan berarti mengandung pengertian:
1. Penentuan tujuan tentang keadaan masa depan yang dinginkan
2. Pemilihan dan penentuan cara yang akan ditempuh
3. Usaha untuk mencapai tujuan tersebut.

Kegunaan suatu perencanaan:
1. Dapat membedakan arah bagi setiap produksi (menambah nilai sutu barang/jasa) yangjelas.
2. Memberikan formulasi tujuan yang hendak dicapai, koreksi-koreksi penyimpangan dari tujuan diketahui seawal mungkin.
3. Memudahkan melaksanakan kegiatan untuk mengindentisfikasi hambatan-hambatan yang mungkin timbul dalam mencapai tujuan.
4. Menghindakan pertumbuhan dan perkembangan yang tidak terkendali.

1. Maksud/ misi
Maksud (purpose) adalah tujuan luas yang berlaku bagi semua organisasi. Misi (mission) suatu organsasi adalah tujuan khusus yang membedakan suatu organsasi dari organisasi lain yang sejenis.
2. Sasaran
Sasaran adalah target yang harus dicapai oleh suatu organisasi dalam mencapai suatu tujuan. Sasaran lebih spesifik dari pada misi
3. Stategi
Strategi adalah penentuan terhadap tujaun utama berjangka panjang, sasaran-sasaran, cara bertindak dan panganalisasian sumber-sumber yang diperlukan untuk mewujudkan tujuan tersebut.
4. Kebjaksanaan
Kebijaksanaan adalah pernyataan-pernyataan umum yang merupakan pedoman dalam berpikir dan bertindak dalam mengambil keputusan.
5. Prosedur
Prosedur adalah rencana dalam arti merupakan metode yang bisa dipakai dalam menangani kegiatan- kegiatan yang dilakukan
6. Peraturan
Peraturan adalah tindakan-tindakan yang dituntut untuk dilakukan dan dipilih dari beberapa alternative yang ada.
7. Program
Program adalah gabungan dari tujuan, kebijaksanaan, prosedur, peraturan, pemberian tugas, langka- langkah yang akan diambil, sumber-umber yang digunakan, dan unsur tain yang mendukung untuk melaksanakan arah tindakan tertentu. Program biasanya didukung dengan anggaran.
8. Anggaran
Angaran adalah suatu rencana yang menggambarkan hasil yang diharapkan dan dinyatakan dalam bentuk angka.
Tipe rencana tersebut diatas bersifat hirarkis (unrtan)

Gambar Hierarki perencanaan


Proses perencanaan secara keselumhan dapat dilakukan dengan 3 macam pendekatan:
1. Pendekatan Perkembangan yang menguntungkan (Proitable Growth Approach)
Proses perencanaan dapat dilakukan dengan menganalisis sarana produksi yang kita miliki dan kemudian kita hubungkan dengan kebutuhan yang muncul dan lingkungan masyarakat sehingga kita mengetahui kemungkinan untuk memanfaatkan sarana atau resources yang kita miliki dengan kebutuhan tersebut. Dalam hal ini kita harus mengusahakan terjadinya keseimbangan antara sarana yang dimiliki dengan kebutuhan lingkungan masyarakat. Keseimbangan (BEP = Break Event Point) antara sarana dan
kebutuhan akan terjadi perkembangan yang menguntungkan bagi organisasi.
Proses perencanaan dapat digambarkan sebagai berikut:

Gambar2 Proses perencanaan
dengan Pendekatan Perkembangan yang menguntungkan
2. Pendekatan SWOT
Untuk menyusun suatu rencana perlu untuk mengidentifikasi faktor - faktor lingkungan dari organisasi. Lingkungan luar suatu oranisasi tidak dapat dikendalikan yang disebut lingkungan makro seperti keadaan poKtik, keadaan ekonomi, lingkungan sosial, perkembangan Ilmu Pengetahuan dan Teknologi (IPTEK). Adapaun lingkungan luar yang dapat dikendalilkan atau yang berinteraksi dengan organisasi disebut lingkungan Tugas seperti Pesaing, kreditor, langganan, saluran distribusi, pasar tenaga kerja dan supplier

Untuk menyususun rencana kita harus memperhatikan dan menganaKsa beberapa faktor yang mempengaruhi suatu organisasi seperti teriihat dalam gambar diatas , baik yang berasal dari dalam organisasi seperti adanya kekuatan (Stength) dan mengetahui kelemahan (weaknesses) serta faktor dari luar organisasi seperti kesempatan (opportunity) dan ancaman atau tekanan (treath). Analisa untuk mengetahui Stength, Weaknesesses, Opportunity dan Treath sering disebut analisa SWOT
Setelah kita mengetahui kekuatan, kelemahan, kesempatan dan tekanan yang akan atau sedang dialanu maka kita membuat suatu rencana strategis untuk mencapai tujuan organisasi tersebut. Rencana strategis tersebut harus diterjemahkan dalam rencana operasional yang mencantumkan target-target yang harus dicapai. Rencana oerasional berkutnya diterjemahkan dalam satuan-satuan uang yang menjadi anggaran operasional.

1. Rencana Strategis (Strategi Plan)
Dalam rangka mewujudkan misi atau tujuan global harus disusun suatu kerangka kerja yang meniiliki urutan kegiatan yang sambung-menyambung dari kegiatan yang bersifat fundamental (dasar) sampai pada tahap penyelesaian (finishing). Sebagai contoh: Dasar Negara kemudian dijabarkan dalam GBHN, GBHN diwujudkan dalam Repelha-Repdita. Masing-masing pelita mempunyai tujuan yang mengarah pada GBHN dan Dasar Negara.

2. Organising (pengorganisasian)
Yang dimaksudkan adalah mengelompokkan kegiatan sesuai dengan keperluan ..
Kegiatan meliputi :
- menentapkan susunan organisasi, tugas, wewenang dan fungsi masing-masing unit yang ada dalam organisasi
- menetapkan kedudukan dan sifat dinatara masing-masing unit tersebut.
- Staffing
Fungsi manajemen berupa penyusunan personalia pada suatu organisasi. Staffing erat hubugannya dengan organizing

3. Actuating (penggerakkan)
Peminipin bertindak memberikan pengarahan, motivasi dan mempengaruhi bawahannya suapaya bekerja dengan sebaik-baiknya. Fungsi ini disebut fungsi pemimpin (leading), pengarahan (directing) dan pemotivasian (motivasing)

4. Coordinating
Fungsi manajemen untuk melakukan kegiatan supaya tidak kacau, terjadi percekcokan, kekosongan kegiatan, menyatukan dan menyelaraskan pekerjaan, arah dan tujuan. Kegiatan dari koordinataing meliputi: pemberian intruksi, perintahmendakan pertemuan, memberi penjelasan, bimbingan, nasehat, pengawasan dan teguran

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