General Price Level Accounting

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Historical Cost dan General Price Level Accounting: Analisis Relevansi Indikator Keuangan.

Historical Cost dan General Price Level Accounting: Analisis Relevansi Indikator Keuangan.

In conventional accounting, financial statements are based on the historical cost principle that assumes that prices (monetary unit) are stable. Conventional accounting recognizes neither changes in the general price level nor changes in the specific price level. Consequently, if there are any changes in purchasing power such as in inflation period, the historical financial statement are not economically relevant and also income is usually overstated, and the fixed assets are usually understated. General Price Level Accounting will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principles which using on conventional accounting. In this research did to PT Hanjaya Mandala Sampoerna Tbk. dan PT Kalbe Farma Tbk. are one of industrial sector it is not free of influence inflation condition. Also the result researches concerning the influence of applied general price level accounting on the financial statement will be compared as considerations whether the general price level adjustment is necessary needed. The hypothesis test did with based on t- test pair sample (wilcoxon). The result of research on α = 5% showed that fifteen indicator tested there are twelve indicator showed significant different between financial report Historical Cost with financial report adjusted with General Price Level Accounting.
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PENERAPAN AKUNTANSI INFLASI DENGAN METODE GENERAL PRICE LEVEL ACCOUNTING SEBAGAI INFORMASI TAMBAHAN PADA PT MAYORA INDAH Tbk.

PENERAPAN AKUNTANSI INFLASI DENGAN METODE GENERAL PRICE LEVEL ACCOUNTING SEBAGAI INFORMASI TAMBAHAN PADA PT MAYORA INDAH Tbk.

Dengan memanjatkan puji syukur kehadirat Allah SWT, atas limpahan rahmat dan hidayah-Nya maka penulisan Tugas Akhir yang berjudul “ Penerapan Akuntansi Inflasi Dengan Metode General Price Level Accounting Sebagai Informasi Tambahan Pada PT Mayora Indah Tbk ” dapat terwujudkan, yang digunakan sebagai salah satu persyaratan untuk meraih gelar Sarjana Ekonomi. Penulisan Tugas Akhir ini tidak dapat terselesaikan dengan baik tanpa adanya bimbingan dan sumbangan pemikiran dari berbagai pihak. Oleh karena itu, pada kesempatan ini peneliti ingin menyampaikan terima kasih yang tidak terhingga dan penghargaan yang sebesar-besarnya kepada:
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Analisis Relevansi Indikator Keuangan Berdasarkan Historical Cost dengan General Price Level Accounting (GPLA) (Studi Empiris pada PT. Hanjaya Mandala Sampoerna Tbk. dan PT. Kalbe Farma Tbk. Perioda 2000-2003).

Analisis Relevansi Indikator Keuangan Berdasarkan Historical Cost dengan General Price Level Accounting (GPLA) (Studi Empiris pada PT. Hanjaya Mandala Sampoerna Tbk. dan PT. Kalbe Farma Tbk. Perioda 2000-2003).

1. Sebaiknya perusahaan tidak mengabaikan pengaruh perubahan harga secara umum terutama dalam perioda inflasi dengan menyesuaikan laporan keuangan historisnya dengan menggunakan metoda General Price Level Accounting, sehingga informasi yang dihasilkan dapat lebih relevan untuk pengambilan keputusan bagi internal users maupun eksternal users, terutama yang berkaitan dengan laba perusahaan. Informasi mengenai laba perusahaan berdasarkan laporan keuangan historis dapat menyesatkan karena tidak memperhitungkan perubahan daya beli uang akibat adanya inflasi. Selain itu, penggunaan metoda General Price Level Accounting diharapkan dapat digunakan sebagai alat untuk meningkatkan daya banding suatu laporan keuangan.
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this PDF file STUDI BANDING PENYUSUNAN LAPORAN KEUANGAN DENGAN METODE HISTORICAL COST ACCOUNTING DAN GENERAL PRICE LEVEL ACCOUNTING PADA MASA INFLASI | Kodrat | Jurnal Akuntansi dan Keuangan 1 PB

this PDF file STUDI BANDING PENYUSUNAN LAPORAN KEUANGAN DENGAN METODE HISTORICAL COST ACCOUNTING DAN GENERAL PRICE LEVEL ACCOUNTING PADA MASA INFLASI | Kodrat | Jurnal Akuntansi dan Keuangan 1 PB

Generally, Financial Statements are based on Historical Cost Accounting (HCA) that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting) and Constant Dollar Accounting or General Price Level Accounting (GPLA)). GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principles which using on conventional accounting. Financial statements made by GPLA are comparing to financial statements made by HCA. Both of financial statements are analysis with NOD (Number of Dollar) attribute to know that financial statements are interpretative and analysis with COG (Command of Good) attribute to know that financial statements are relevant.
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Relevansi dan Interpretatif Laporan Keuangan Berdasarkan Metode General Price Level Accounting | Kodrat | Jurnal Akuntansi dan Investasi 631 1962 1 PB

Relevansi dan Interpretatif Laporan Keuangan Berdasarkan Metode General Price Level Accounting | Kodrat | Jurnal Akuntansi dan Investasi 631 1962 1 PB

Relevansi lebih berkepentingan dengan masa sekarang dan masa mendatang. Karena itu informasi yang didasarkan pada nilai historis dianggap kurang relevan untuk tujuan pengambilan keputusan khususnya dalam kondisi ekonomi yang cenderung mengalami inflasi. Di sisi lain, penolakan terhadap General Price Level Accounting didasarkan pada beberapa argumentansi berikut ini. Pertama, kebanyakan studi empiris mengindikasikan bahwa relevansi dari informasi tingkat harga umum juga lemah atau dengan kata lain tidak dapat diterima. Penelitian-penelitian selanjutnya diharapkan lebih dapat memberikan jaminan sebelum adanya kesimpulan yang dapat dicapai sehubungan dengan tingkat relevansi informasi tingkat harga umum dan kemampuan untuk menginterpretasikan hal tersebut secara penuh.
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PERSEPSI MAHASISWA AKUNTANSI MENGENAI ETIKA PENYUSUNAN LAPORAN KEUANGAN.

PERSEPSI MAHASISWA AKUNTANSI MENGENAI ETIKA PENYUSUNAN LAPORAN KEUANGAN.

The results of this study indicate that between lower-level accounting students and accounting students top level there is no difference in perceptions about the ethical preparation of financial statements both in principle, profit management, misstatements of financial statements, disclosure of information, cost benefit, and accountability to users of financial statements this can

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13-1 Three Models of Aggregate Supply

13-1 Three Models of Aggregate Supply

Figure 13-6 plots the Phillips curve equation and shows the short-run tradeoff between inflation and unemployment. When unemployment is at its natural rate ( u = u n ), inflation depends on expected inflation and the supply shock ( p = p e + u ). The parameter b determines the slope of the tradeoff be- tween inflation and unemployment. In the short run, for a given level of ex- pected inflation, policymakers can manipulate aggregate demand to choose a The 1980s began with high inflation and high expectations of inflation. Under the leadership of Chairman Paul Volcker, the Federal Reserve doggedly pursued monetary policies aimed at reducing inflation. In 1982 and 1983 the un- employment rate reached its highest level in 40 years. High unemployment, aided by a fall in oil prices in 1986, pulled the inflation rate down from about 10 percent to about 3 percent. By 1987 the unemployment rate of about 6 percent was close to most estimates of the natural rate. Unemployment continued to fall through the 1980s, however, reaching a low of 5.2 percent in 1989 and begin- ning a new round of demand-pull inflation.
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Cambridge International AS and A Level Accounting (9706)

Cambridge International AS and A Level Accounting (9706)

Detail Changes to assessment including changes to specimen papers • Changes have been made to the format only of Question Paper 3: Structured Questions for assessment from 2018 onwa[r]

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Cambridge International AS and A Level Accounting (9706)

Cambridge International AS and A Level Accounting (9706)

Cambridge International AS Level results are shown by one of the grades a, b, c, d or e, indicating the standard achieved, ‘a’ being the highest and ‘e’ the lowest. ‘Ungraded’ indicates that the candidate’s performance fell short of the standard required for grade ‘e’. ‘Ungraded’ will be reported on the statement of results but not on the certiicate. The letters Q (result pending), X (no result) and Y (to be issued) may also appear on the statement of results but not on the certiicate.

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Welcome to ePrints Sriwijaya University - UNSRI Online Institutional Repository

Welcome to ePrints Sriwijaya University - UNSRI Online Institutional Repository

This research is aimed to analyze the response of rice market agents toward the change of price and non price variables. Besides analyzing an influence of the market concentration on the price level, the relationship between the producer and consumer price level, also an influence of the price at the central market to the price at local market. Data of this research are secondary data from 1969 to 1999 obtained from the publication of authority institution, while primary data provided from a survey. The model applied was simultaneous equation and was estimated by Two Stage Least Square (TSLS) to evaluated the response of market agents. On the other hand a simple linear regression was also applied to evaluated the influence of market concentration on the price level, and the relationship between the price at the farm and consumer level, also an influence of the price at central market on the price at local markets. The results of this research indicated that the response of producer, consumer and government toward the respected variables evaluated was inelastic. The change of rice price and fertilizer price influenced positively on the supply of rice, but the change of corn price negatively influenced. The change of rice price and cassava price influenced negatively on the demand of rice, but the change of corn price, income and number of population positively influenced. The change of rice price, import and number of population influenced positively on the released stock of the government. In the long run, supply response could be more responsive than the short run, while the demand response and stock response are the similar either in the short run or the long run. The rice market concentration either in the village market or in the sub-district market was quite high (the biggest four traders have 60% market shares). Unfortunately market concentration at the village level was not followed by significant price at the farm level and only significantly affected the price at the sub-district level. There were a vice versa causality between the price at the village and the sub-district level. Whereas between the central and the local market was a case of market integration.
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Cambridge International AS and A Level General Paper 8021 (AS Level only)

Cambridge International AS and A Level General Paper 8021 (AS Level only)

Cambridge International AS Level English General Paper develops a set of transferable skills. These include comprehension, constructing an argument, presenting views, and writing English coherently and persuasively. Learners can apply these skills across a wide range of subjects and these skills equip them well for progression to higher education or directly into employment.

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Cambridge International AS and A Level Accounting (9706)

Cambridge International AS and A Level Accounting (9706)

Cambridge International AS and A Level Accounting encourages learners to explore their subject in depth. The syllabus has been designed, in consultation with teachers and universities, to help learners develop not only subject knowledge, but also a strong understanding of some of the key concepts that are critical to mastering the subject.

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Cambridge International AS and A level General Paper 8001 (AS Level only)

Cambridge International AS and A level General Paper 8001 (AS Level only)

Cambridge International AS Level results are shown by one of the grades a, b, c, d or e, indicating the standard achieved, ‘a’ being the highest and ‘e’ the lowest. ‘Ungraded’ indicates that the candidate’s performance fell short of the standard required for grade ‘e’. ‘Ungraded’ will be reported on the statement of results but not on the certiicate. The letters Q (result pending), X (no results) and Y (to be issued) may also appear on the statement of results but not on the certiicate.

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Accounting Fundamentals and Variations of Stock Price: Forward Looking Information Inducement

Accounting Fundamentals and Variations of Stock Price: Forward Looking Information Inducement

Beside sensitivity examination, this study also examines the model robustness. The objective is to infer the consistency of return model not only considering systematic risks but also idiosyncratic risks. Robustness examination employs abnormal return. Idiosyncratic risks are verified when fundamental accounting information was related to abnormal return. In other words, it also anticipates investor’s overreaction against accounting information. In this study, abnormal return refers to part of abnormal return which can not be explained by main factors as explained in model of Fama and French (1992, 1993, dan 1995). This model formulates that return as a factor of ME (market equity) which is market based measurement, and BE/ME (book-to-market) which is ratio between book value and market value of each share. Therefore, model of Fama and French (1992, 1993, dan 1995) formulation is as follows.
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Financial Reports | PT. Modern Internasional CV Donny Sutanto

Financial Reports | PT. Modern Internasional CV Donny Sutanto

Warga Negara Indonesia, 50 tahun. Pendidikan terakhir S1 Akuntansi (1990). Bergabung dengan Perseroan sejak tahun1991 sebagai Assistant Manager Finance, kemudian menjabat sebagai Finance Manager tahun 1995, Finance & Accounting General Manager pada tahun 2001- 2003. Pada tahun 2003- 2005 bekerja di PT Modern Putra Indonesia sebagai Finance &Accounting General Manager. Tahun 2006 menjabat sebagai Direktur Keuangan PT Modern Photo Tbk. Sejak 16 Juni 2006 menjabat sebagai Direktur Keuangan PT Modern Internasional Tbk.

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COBIT 5.0: Capability Level of Information Technology Directorate General of Treasury

COBIT 5.0: Capability Level of Information Technology Directorate General of Treasury

Based on the results of the evaluation of the measured level of capability of human resources governance and TI on the Directorate of Information Systems and Technology of Treasury, Ministry of Finance of Jakarta using framework of COBIT 5.0 and using two main processes are EDM01 (Ensure Governance Framework Setting and Maintenance) and EDM02 (Ensure Benefits Delivery), then that has been generated is the process of EDM01 stopped at level 04 with the value is in 84.88% and the process of EDM02 stopped at level 04 with the value is in 84.69%. EDM01 and EDM02 is in the Largely Achieved on level 4 and called the Predictabel Process. Based on the information, the company is running a process that is always done with monitoring, measured, and predicted to reach a desired goals.
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417949 support for cambridge international as level english general paper 8021

417949 support for cambridge international as level english general paper 8021

The Cambridge International public website contains a list of endorsed textbook(s) for Cambridge International AS Level English General Paper. Click on the ‘Support material’ tab of the subject page. Many of our syllabuses are supported by a range of different endorsed textbooks and teachers are advised to choose the endorsed textbook that best suits their needs. Teachers are advised to choose the textbook that best suits their needs. There is information on the back of endorsed textbooks about which syllabus the book supports and the year of first examination of that syllabus.
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Addthis ch01

Addthis ch01

Chapter 1-3 Financial Accounting and Accounting Financial Accounting and Accounting Standards Standards Financial Accounting and Accounting Financial Accounting and Accounting [r]

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Akuntansi adalah suatu aktivitas jasa (1)

Akuntansi adalah suatu aktivitas jasa (1)

5. Akuntansi Budgeter (Budgetary Accounting) merupakan bidang akuntansi yang merencanakan operasi-operasi keuangan (anggaran) untuk suatu periode dan memberikan perbandingan antara operasi-operasi yang sebenarnya dengan operasi yang direncanakan.

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Accounting Software   Which One Should You Choose

Accounting Software Which One Should You Choose

www.microsoft.com/office/ Microsoft Office Small Business Accounting 2006 The latest accounting software from the giant Microsoft has quite a few pluses, such as a competitive price, i[r]

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