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THE ADVANTAGE OF NOTIONAL POOLING IMPLEMENTATION

COMPARE TO CASH CONCENTRATION IN KRAKATAU STEEL GROUP Page 72 of 85

Arief Fauzan

REFERENCES

Book References

Albrecht, William P. Economics. Englewood Cliffs, New Jersey: Prentice-Hall, 1983.

Baird, Stephen. Corporate Presentation: Designing a Regional Liquidity Structure for Europe,Wind City: Treasury Strategies, Inc., 2007.

Choi, Frederic D.S. International Finance and Accounting Handbook. 3rd Edition, Canada: JohnWiley and Sons., 2003.

Davidson, Jeffrey P., and Charles W. Dean. Cash Traps: Small Business Secrets for Reducing Costs and Improving Cash Flow, New York: Wiley, 1992.

Departemen Keuangan Direktorat Jenderal Pajak.Undang-Undang Perpajakan

Indonesia Nomor 17 Tahun 2000 Tentang Pajak Penghasilan, Jakarta: Dept.

Formasi., 2000.

Eitman, David K, Stonehill, Arthur I. and Michael H. Moffett. Multinational Business Finance: The Practice of Cash Pooling, Addison Wesley, 2003.

Government of Western Australia. Short Term Lending And Cash Advances: A

Guide for Borrowers, Western Australia: Department of Consumer and Employment Protection, 2008.

Hansen, Graeme. Presentation: 'Cash Management: A Caribbean Reference Model', Public Finance Advisor. Cartac, 2004.

Ikatan Akuntan Indonesia. Standar Akuntansi Keuangan, Jakarta: Salemba Empat, 2004.

José, Leire San., Txomin Iturralde., and Amaia Maseda. International Research

Journal of Finance and Economics: Treasury Management Versus Cash Management, Basque: EuroJurnals publishing, Inc., 2008.

Mangoting, Yenni. Jurusan Ekonomi Akuntansi Fakultas Ekonomi - Universitas

Kristen Petra: Pajak Penghasilan Dalam Sebuah Kebijaksanaan, Jakarta Fakultas Ekonomi - Universitas Kristen Petra, 2001.

Marks, Kennth H., Larry E. Robins, and John P. Funkhouser. The handbook of financing growth: strategies and capital structure, Canada: John Wiley and Sons, 2005.

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THE ADVANTAGE OF NOTIONAL POOLING IMPLEMENTATION

COMPARE TO CASH CONCENTRATION IN KRAKATAU STEEL GROUP Page 73 of 85

Arief Fauzan

Misys. The Changing Face of Cash Management: The Impact of Regulation on Cash Pooling, England: Misys Service Ltd., 2007

Pyle, William W., and Kermit D. Larson., Fundamental Accounting Principles.

Homewood, 1981

Scott, David L. Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor, Houghton Mifflin Company, 2003.

Sekaran, U. Resesearch Method for Business: A Skill Building Approach. 4th Edition, Canada: John Wiley & Sons., 2003.

Suandy, Early. Perencanaan Pajak: Undang-Undang Nomor 7 Tahun 1983 Stdtd.

Undang-Undang Nomor 17 Tahun 2003 Tentang Pajak Penghasilan, Edisi 3, Jakarta:

Salemba Empat, 2006.

Vernimmen, Pierre., and all. Corporate Finance: Theory and Practice, New York:

Wiley, 2005.

Vinter, Graham D., &Gareth Price. Project Finance: A Legal Guide, Sweet & Maxwell, 2006.

Weygandt, Jerry J., Donald E. Kieso, Paul D. Kimmel. Accounting Principle 7th Edition, New York: Wiley, 2005.

Web References

http://accountingtools.com/Pages_ProcessBP/Process BP_Cash_Management.html

http://books.google.co.id/books?id=5z2pGMGE8mYC&pg=RA2-PA19- IA15&lpg=RA2-PA19-

IA15&dq="Notional+pooling"&source=bl&ots=VldIcIZ09A&sig=x2JZl0p8N_iW3X nW9ivq1De0r_Q&hl=en&ei=iUMISvyaIJeVkAXJlrTWBw&sa=X&oi=book_result&

ct=result&resnum=10#PRA2-PA19-IA10,M1

http://images.taxlearning.multiply.com/attachment/0/SH2@0woKCF0AAEAVklw1/

UU%20PPh%20-%20English%20by%20Anto.pdf?nmid=105923917

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THE ADVANTAGE OF NOTIONAL POOLING IMPLEMENTATION

COMPARE TO CASH CONCENTRATION IN KRAKATAU STEEL GROUP Page 74 of 85

Arief Fauzan

http://myinvestingnotes.blogspot.com/2009/05/introduction-to-financial- statements.html

http://pagead2.googlesyndication.com/pagead/ads?client=ca-pub-

6002605357308750&dt=1246767407442&output=html&slotname=5496167038&cor relator=1246767407442&dblk=1&url=file:///C:/Users/Arief%2520Fauzan/Document s/2.%2520Study/1.%2520Thesis/On-

File/2.%2520Chap.%25202/Data/1.CashManagement/Cash%2520Management.htm&

frm=0&ga_vid=1798909338.1246767411&ga_sid=1246767411&ga_hid=207622502 3&flash=10.0.12&u_h=768&u_w=1024&u_ah=768&u_aw=1024&u_cd=32&u_tz=4 20&u_his=1&u_java=true&u_nplug=15&u_nmime=66&dtd=M

http://www.answers.com/topic/cash-management

http://www.bankmandiri.co.id/article/corporate-cash-concentration.asp

http://www.bankmandiri.co.id/article/corporate-notional-pooling.asp

http://www.banksinarmas.com/en/depositOncall.php

http://www.btmholland.com/htm/ebanking/psservices.htm

http://www.bukopin.co.id/ID/prod_simpanan_depositooncall.htm

http://www.citigroup.com/transactionservices/home/tts/fi/liquidity/notional_pooling.jsp

http://www.evolt.org/what-is-profit

http://www.expat.or.id/business/business.html

http://www.finbrain-itc.be/v2/UserFiles/File/Approach_notional_pooling.doc

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THE ADVANTAGE OF NOTIONAL POOLING IMPLEMENTATION

COMPARE TO CASH CONCENTRATION IN KRAKATAU STEEL GROUP Page 75 of 85

Arief Fauzan

http://www.globalcustody.net/Cash_sweep/

http://www.hcltech.com/financial-services/retail-corporate-banking/cash- management.asp#

http://www.investorwords.com/6442/cash_pooling.html

http://www.krakatausteel.com/home.php?page=content&cid=9

http://www.latam.citibank.com/corporate/lattco/english/transact/cashmgmt/sweepi.htm

http://www.pacificwesternbank.com/business/bus_cash_management.php

http://www.pkfhadiwinata.com/index.php?id=10579&highlight=taxation

http://www.scribd.com/doc/7747385/Manajemen-EkstraManajemen-Keuangan

http://www.wisegeek.com/what-is-cash-pooling.htm

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