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 generalpricelevel nor changes in the specific pricelevel. 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. GeneralPriceLevelAccounting 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 generalpricelevelaccounting on the financial statement will be compared as considerations whether the generalpricelevel 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 GeneralPriceLevelAccounting.
Dengan memanjatkan puji syukur kehadirat Allah SWT, atas limpahan rahmat dan hidayah-Nya maka penulisan Tugas Akhir yang berjudul “ Penerapan Akuntansi Inflasi Dengan Metode GeneralPriceLevelAccounting 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:
1. Sebaiknya perusahaan tidak mengabaikan pengaruh perubahan harga secara umum terutama dalam perioda inflasi dengan menyesuaikan laporan keuangan historisnya dengan menggunakan metoda GeneralPriceLevelAccounting, 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 GeneralPriceLevelAccounting diharapkan dapat digunakan sebagai alat untuk meningkatkan daya banding suatu laporan keuangan.
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 GeneralPriceLevelAccounting (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.
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 GeneralPriceLevelAccounting 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.
The results of this study indicate that between lower-levelaccounting 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
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.
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.
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 pricelevel, the relationship between the producer and consumer pricelevel, 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 pricelevel, 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.
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.
Cambridge International AS and A LevelAccounting 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.
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.
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.
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 & AccountingGeneral Manager pada tahun 2001- 2003. Pada tahun 2003- 2005 bekerja di PT Modern Putra Indonesia sebagai Finance &AccountingGeneral Manager. Tahun 2006 menjabat sebagai Direktur Keuangan PT Modern Photo Tbk. Sejak 16 Juni 2006 menjabat sebagai Direktur Keuangan PT Modern Internasional Tbk.
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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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.