tag:blogger.com,1999:blog-84930520780473920652023-11-15T21:38:29.774+07:00Dhina's BlogDhina Munawarohhttp://www.blogger.com/profile/12658973461323887271noreply@blogger.comBlogger60125tag:blogger.com,1999:blog-8493052078047392065.post-22756310041844685602014-06-26T20:43:00.003+07:002014-06-26T20:43:43.163+07:00PENETAPAN HARGA TRANSFER & PERPAJAKAN INTERNASIONAL<div dir="ltr" style="text-align: left;" trbidi="on">
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">PENETAPAN
HARGA TRANSFER & PERPAJAKAN INTERNASIONAL</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">KONSEP AWAL</span></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Rumitnya hukum dan aturan yang menentukan pajak
bagi perusahaan asing dan laba yang dihasilkan di luar negeri sebenarnya
berasal dari beberapa konsep dasar.Konsep ini mencakup
istilah netralitas pajak dan ekuitaspajak. Netralitas pajak
berarti bahwa pajak tidak memiliki pengaruh (atau netral) terhadap keputusan
alokasi sumber daya. </span><span lang="SV" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">Dengan kata lain, keputusan bisnis didorong
oleh fundamental ekonomi , seperti tingkat imbalan, dan bukan pertimbangan
pajak.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span lang="SV" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">Ekuitas pajak berarti wajib
pajak yang menghadapi situasi yang mirip serupa semestinya membayar pajak yang
sama, tetapi terdapat ketidaksetujuan antar bagaimana menginterpretasikan
konsep ini. Dalam kasus ini, laba yang berasal dari luar negeri harus dikenakan
pajak dengan jumlah yang sama dengan perusahaan lain di negara itu, yaitu
berdasarkan tariff pajak negara asing.</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">KEANEKARAGAMAN SISTEM
PAJAK NASIONAL</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Suatu perusahaan dapat melakukan bisnis
internasional dengan mengekspor barang dan jasa atau dengan melakukan investasi
asing langsung atau tidak langsung. Pengelolaan yang efektif atas potensi pajak
ini memerlukan pemahaman atas sistem pajak nasional, yang sangat berbeda dari
satu negara ke negara lain. Perbedaan ini mencakup jenis-jenis pajak dan beban
pajak hingga perbedaan dalam pelaporan dan filosofi pengenaan pajak.</span></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Macam – Macam Pajak</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pajak langsung, seperti pajak penghasilan, mudah
untuk dikenali dan umumnya diungkapkan pada laporan keuangan perusahaan. Yang
lainnya, yaitu pajak tidak langsung seperti pajak konsumsi, tidak dapat
dikenali dengan jelas dan tidak terlalu sering diungkapkan. Umumnya, mereka
tersembunyi dalam pos “biaya dan beban lain-lain”.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pajak penghasilan perusahaan, mungkin digunakan
secara lebih luas untuk menghasilkan pendapatan bagi pemerintah dibandingkan
dengan pajak utama lainnya, dengan kemungkinan pengecualian untuk bea dan
cukai.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pajak Pungutan, adalah pajak yang dikenakan oleh
pemerintah terhadap dividen, bunga, dan pembayaran royalti yang diterima oleh
investor asing. Sebagai contoh misalkan suatu negara mengenakan pajak pungutan
sebesar 10% atas bunga yang dibayarkan oleh obligasi. Apabila pajak ini
dikenakan terhadap penerima bunga dari luar negeri, pajak ini umumnya dipungut
oleh perusahaan pembayar bunga dari sumbernya, yang kemudian membayarkan hasil
pungutan itu kepada pengumpul pajak di negara asal. Karena pajak pungutan dapat
menghambat arus modal investasi jangka panjang secara internasional, sering
kali pajak ini dimodifikasi melalui perjanjian pajak bilateral.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pajak pertambahan nilai, merupakan pajak
konsumsi yang ditemukan di Eropa dan Kanada. Pajak ini berlaku untuk total
penjualan dikurangi dengan pembelian dari unit penjual perantara. Perusahaan
yang membayar pajak ini sebelumny sebagai biaya dapat mengajukan klaim di
kemudian hari kepada pihak otoritas pajak.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pajak perbatasan, seperti bea cukai dan bea
impor, umumnya ditujukan untuk menjaga agar barang domestik dapat bersaing
dalam harga dengan barang impor. Dengan demikian , pajak yang dikenakan terhadap
impor umumnya dilakukan secara paralel dan pajak tidak langsung lainnya
dibayarkan oleh produsen domestik barang yang sejenis.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pajak transfer, merupakan jenis pajak tidak
langsung lainnya. Pajak ini dikenakan terhadap pengalihan ( transfer ) objek
antar pembayar pajak dan dapat menimbulkan pengaruh yang penting terhadap
keputusan bisnis seperti struktur akuisisi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">g.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Beban Pajak</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Perbedaan dalam beban pajak secara keseluruhan merupakan sesuatu
yang penting dalam bisnis internasional. Banyak pertimbangan lain yang dapat
secara signifikan mempengaruhi beban pajak efektif bagi perusahaan
multinasional.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Perbedaan nasional dalam
definisi penghasilan kena pajak juga merupakan hal yang penting. Misalkan
depresiasi, dalam teori sebagian biaya aktiva dikatakan menjadi kadaluwarsa
jika aktiva tersebut habis digunakan untuk memproduksi pendapatan. Agar sesuai
dengan prinsip kesetandingan, biaya yang kadaluwarsa ini diakui sebagai beban
dan dikurangkan dari pendapatan yang terkait.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Untuk menarik investasi
asing, negara-negara industri kurang maju sering kali mengenakan tarif pajak
perusahaan yang lebih rendah dari pada negara-negara Industri maju. Namun
demikian, negara-negara dengan pajak langsung yang rendah memerlukan dana untuk
membiayai pemerintah dan jasa sosial lainnya seperti halnya negara lain. Oleh
karena itu, tarif pajak perusahaan langsung yang lebih rendah umunya
menghasilkan pajak tidak langsung yang lebih rendah kualitasnya.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dalam dunia nyata, tarif pajak efektif jarang
sekali sama dengan tarif pajak nominal. Dengan demikian tidaklah tepat untuk
mendasarkan perbandingan antar negara pada tarif pajak wajib saja. Lagi pula,
tarif pajak yang rendah tidak selalu berarti beban pajak yang rendah. Secara
internasional beban pajak harus selalu ditentukan dengan mengamati tarif pajak
efektif.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Sistem Administrasi
Pajak</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Beberapa sistem penentuan pajak yang digunakan
saat ini :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l5 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Berdasarkan sistem klasik, pajak penghasilan
peusahaan atas penghasilan kena pajak dikenakan pada tingkat perusahaan dan
tingkat pemegang saham. Pemegang saham dikenakan pajak pada saat laba
perusahaan dibayarkan sebagai dividen atau pada saat mereka mencairkan
investasinya. Ketika suatu perusahaan dikenakan pajak atas laba yang diukur
sebelum dilakukan pembayaran dividen, pemegang saham kemudian dikenakan pajak
atas dividen yang mereka terima, maka pendapatan dividen pemegang saham secara
efektif telah dikenakan pajak sebanyak dua kali. Sebagai contoh, suatu induk
perusahaan di Zonolia (suatu negara fiktif) yang dikenakan pajak penghasilan
perusahaan sebesar 33% menghasilkan laba 100 zonos (z) dan membagi dividen
sebesar 100% kepada pemegang saham tunggal, yang berada dalam keranjang pajak
30%. Pajak efektif yang dibayarkan atas penghasilan perusahaan ditentukan
sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Laba perusahaan Z 100,00</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">- Pajak penghasilan sebesar 33% 33,00 = Laba bersih (dan
dividen yang dibayarkan) Z 67,00</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dividen Z 67,00</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">- Pajak penghasilan pribadi sebesar 30% 20,10</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><img border="0" height="3" src="file:///C:\Users\Dhina\AppData\Local\Temp\msohtmlclip1\01\clip_image001.gif" width="60" /><span style="mso-spacerun: yes;">
</span>= Jumlah bersih untuk pemegang saham Z 46,90</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Total pajak yang dibayarkan atas penghasilan perusahaan
sebesar Z 100,00 :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Pajak penghasilan Z 33,00</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Pajak penghasilan pribadi 20,10</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Total Z 53,10</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><img border="0" height="2" src="file:///C:\Users\Dhina\AppData\Local\Temp\msohtmlclip1\01\clip_image002.gif" width="53" /></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l5 level1 lfo3; text-align: justify; text-indent: 0in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Berdasarkan sistem
terintegrasi, pajak perusahaan dan pemegang saham terintegrasi sedemikian rupa
sehingga mengurangi atau mengeliminasi pengenaan pajak berganda atas pendapatan
perusahaan. Kredit pajak atau sistem imputasi merupakan jenis sistem pajak
terintegrasi yang umum. Berdasarkan sistem ini, pajak yang dikenakan terhadap
pendapatan perusahaan, tetapi sebagian dari pajak yang dibayarkan dapat
diperlakukan sebagai kredit terhadap pajak penghasilan pribadi jika dividen
dibagikan kepada para pemegang saham. Sistem pajak ini didukung Uni Eropa dan
ditemukan di Austra;ia, Kanada, Meksiko, dan banyak lagi negar Eropa seperti
Perancis, Italia dan Inggris.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Untuk melihat bagaimana
sistem ini berjalan, misalkan fakta yang sama dengan induk perusahaan Zonolia
yang digunakan dalam contoh sebelumnya. Asumsikan pula bahwa pemegang saham
menerima kredit pajak sebesar 25% dari dividen yang diterima. Berdasarkan
asumsi ini, total pajak yang dibayarkan ditentukan sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pajak perusahaan Z 100,00 - Pajak penghasilan
sebesar 33% Z 33,00 = Laba bersih dandividen yang dibayarkan Z 67,00</span></div>
<table align="left" border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background: #1C1C1C; mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-table-anchor-horizontal: column; mso-table-anchor-vertical: paragraph; mso-table-left: left; mso-table-lspace: 2.25pt; mso-table-rspace: 2.25pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="padding: 0in 0in 0in 0in;"><br /></td>
<td style="padding: 0in 0in 0in 0in;"><br /></td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Penghasilan dividen untuk pemegang saham Z 67,00 + Kredit
pajak sebesar 25% Z 16,75 <span style="mso-tab-count: 1;"> </span>=
dividen gross up Z 83,75</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Kewajiban pajak penghasilan sebesar 30% Z 25,12 - Kredit
Pajak Z 16,75</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>= Pajak dari pemegang saham Z 8,37</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><img border="0" height="2" src="file:///C:\Users\Dhina\AppData\Local\Temp\msohtmlclip1\01\clip_image003.gif" width="63" /></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Total pajak yang dibayarkan atas pendapatan perusahaan
sebesar Z 100,00:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Pajak penghasilan Z 33,00</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Pajak penghasilan pribadi 8,37</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Total Z 41,37</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><img border="0" height="2" src="file:///C:\Users\Dhina\AppData\Local\Temp\msohtmlclip1\01\clip_image004.gif" width="58" /></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Insentif Pajak Luar Negeri</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -40.5pt;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Banyak Negara yang menawarkan insentif pajak untuk
menarik minat investasi luar negeri. Insentif dapat berupa hibah tunai bebas
pajak yang digunakan untuk biaya aktiva tetap dari proses industri baru atau
pengampunan untuk membayar pajak selama beberapa periode waktu (Pembebasan
pajak – tax holiday).</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Bentuk pembebasan pajak sementara yang lainnya
seperti pengurangan tarif pajak penghasilan, penagguhan pajak, dan pengurangan
atau penghapusan berbagai jenis pajak tidak langsung . Kebanyakan negara
industri maju menawarkan sejumlah target insentif, seperti pengurangan tarif
pajak perusahaan di Irlandia bagi operasi manufaktur (10%) hingga tahun 2010.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Beberapa negara khususnya yang memiliki sedikit
sumber daya alam, menawarkan pengurangan pajak permanen. Negara-negara yang
disebut surga pajak (tax heavens) ini meliputi :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1. Bahama, bermuda dan
cayman island yang tidak meiliki pajak samasekali.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2. Barbados, yang
memiliki tarif pajak yang sangat rendah.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3. Gibraltar, Hongkong
dan Panama, yang mengenakan pajak terhadap laba yang dihasilkan secara lokal,
namun mengecualikan laba dari sumber-sumber luar negeri.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kompetisi Pajak Yang
Membahayakan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Organisasi kerja ekonomi
dan pembangunan (organization for economic cooperation and development – OECD)
mencoba untuk menghentikan kompetisi pajak yang dilakukan oleh beberapa negara
surga pajak.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Sebenarnya kompetisi
pajak akan bermanfaat jika dapat membuat pemerintah menjadi lebih efisien.
Disisi lain kompetisi itu akan berbahaya jika mengalihkan pendapatan pajak dari
pemerintah yang sebenarnya memerlukan pendapatan tersebut untuk menediakan jasa
yang dibutuhkan oleh kalangan usaha.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">OECD secara khusus
mengkhawatirkan bahwa negara-negara surga pajak akan memungkinkan kalangan
usaha untuk menghindari atau mencurangi pajak negara lain. Sebenarnya yang
disebut sebagai anak perusahaan plat nama (Brass Plate) tidak memiliki
pekerjaan nyata yang terkait : Perusahaan tersebut tidak memiliki kegiatan yang
substansial dan hanya menyalurkan transaksi keuangan melalui negara surga pajak
untuk menghindari pajak negara lain. Secara khusus, OECD mencurigai negara
surga pajak yang tidak bersedia untuk membagi informasi dengan otoritas pajak
di negara lain dan yang menerapkan atau memberlakukan hukum pajak secara tidak
wajar atau secara rahasia.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">PEMAJAKAN TERHADAP
SUMBER LABA DARI LUAR NEGERI DAN PEMAJAKAN GANDA</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Filosofi nasional atas
pengenaan pajak terhadap sumber dari luar negeri merupakan hal yang penting
dari seorang perencana pajak. Beberapa negara seperti Prancis, Hongkong,
Panama, Afrika selatan, Swiss, dan Venezuela menerapkan prinsip pemajakan
teritorial dan tidak mengenakan pajak terhadap perusahaan yang berdomisisli
didalam negeri yang labanya dihasilkan dari luar negara tersebut.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kredit Pajak Luar Negeri</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kreditor pajak luar
negeri dapat dihitung sebagai kredit langsung atas pajak penghasilan yang
dibayarkan atas laba cabang atau anak perusahaan dan setiap pajak yang dipungut
pada sumbernya seperti dividen, bunga, dan royalti yang dikrimkan kembali
kepada investor domestik. Kredit pajak juga dapat diperkirakan jika jumlah
pajak penghasilan luar negeri yang dibayarkan tidak terlampau jelas (ketika
anak perusahaan luar negeri mengirimkan sebagian laba yang bersumber dari luar
negeri kepada induk usaha domestik).</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dividen yang dilaporkan
dalam surat pemberitahuan pajak induk perusahaan harus dihitung kotor (gross –
up) untuk mencakup jumlah pajak ditambah seluruh pajak pungutan luar negeri
yang berlaku. Artinya induk perusahaan domestik menerima dividen yang
didalamnya termasuk pajak terutang kepada pemerintah asing dan kemudian
membayar pajak itu.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kredit Pajak Tidak
Langsung luar negeri yang diperbolehkan (pajak penghasilan luar negeri yang
dianggap terbayar) ditentukan dengan cara sebagai berikut :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pembayaran dividen
(termasuk seluruh pajak pungutan) / Laba setelah pajak penghasilan luar negeri
X pajak asing yang dapat dikreditkan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><a href="http://rilladepiputri26209421.blogspot.com/2013/06/penetapan-harga-transfer-dan-perpajakan_24.html">http://rilladepiputri26209421.blogspot.com/2013/06/penetapan-harga-transfer-dan-perpajakan_24.html</a></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><a href="http://almirans.wordpress.com/2013/06/27/bab-11-penetapan-harga-transfer-dan-perpajakan-internasional/">http://almirans.wordpress.com/2013/06/27/bab-11-penetapan-harga-transfer-dan-perpajakan-internasional/</a></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Soal dan jawaban</span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l3 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Sebutkan macam-macam pajak</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Pajak langsung</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Pajak penghasilan
perusahaan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Pajak Pungutan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Pajak pertambahan nilai</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Pajak perbatasan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Pajak transfer</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">g.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Beban Pajak</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l3 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Sebutkan negara-negara yang disebut surga pajak (tax heavens)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l6 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Bahama, bermuda dan cayman island yang tidak meiliki pajak sama sekali.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l6 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Barbados, yang memiliki tarif pajak yang sangat rendah.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l6 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Gibraltar, Hongkong dan Panama, yang mengenakan pajak terhadap
laba yang dihasilkan secara lokal, namun mengecualikan laba dari sumber-sumber
luar negeri.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l3 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Sebutkan system penentuan pajak yang
dilakukan saat ini</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: .75in; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Berdasarkan
system klasik</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: .75in; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Berdasarkan
system terintegrasi</span></div>
</div>
Dhina Munawarohhttp://www.blogger.com/profile/12658973461323887271noreply@blogger.com0tag:blogger.com,1999:blog-8493052078047392065.post-18258825290865009752014-06-26T20:28:00.002+07:002014-06-26T20:28:39.381+07:00MANAJEMEN RESIKO KEUANGAN<div dir="ltr" style="text-align: left;" trbidi="on">
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<div align="center" class="MsoNormalCxSpFirst" style="line-height: 150%; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">MANAJEMEN
RESIKO KEUANGAN</span></div>
<div class="MsoNormalCxSpLast" style="line-height: 150%; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-add-space: auto; mso-list: l13 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Definisi Manajemen risiko</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Manajemen
risiko adalah suatu pendekatan terstruktur/metodologi dalam mengelola
ketidakpastian yang berkaitan dengan ancaman, suatu rangkaian aktivitas manusia
termasuk: Penilaian risiko, pengembangan strategi untuk mengelolanya
dan mitigasi risiko dengan menggunakan pemberdayaan/pengelolaan
sumberdaya. Strategi yang dapat diambil antara lain adalah memindahkan risiko
kepada pihak lain, menghindari risiko, mengurangi efek negatif risiko, dan menampung
sebagian atau semua konsekuensi risiko <span class="skimlinks-unlinked">tertentu.untuk</span>
mengelolanya dan mitigasi risiko dengan menggunakan
pemberdayaan/pengelolaan sumberdaya. Strategi yang dapat diambil antara lain
adalah memindahkan risiko kepada pihak lain, menghindari risiko, mengurangi efek
negatif risiko, dan menampung sebagian atau semua konsekuensi risiko tertentu.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l10 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pentingnya
Manajemen Resiko Keuangan :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pertumbuhan
jasa manajemen resiko yang cepat menunjukan bahwa manajemen dapat meningkatkan
nilai perusahaan dengan mengendalikan resiko keuangan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l10 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Adanya
harapan yang besar dari investor pihak-pihak berkepentingan lainya, agar
manajer keuangan mampu mengidentifikasikan dan mengelola resiko pasar yang
dihadapi secara aktif.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l13 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tujuan Manajemen Risiko</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tujuan
utama manajemen risiko keuangan adalah untuk meminimalkan potensi kerugian yang
timbul dari perubahan tak terduga dalam harga mata uang, kredit, komoditas, dan
ekuitas. Resiko volatilitas harga yang dihadapi ini disebut dengan resiko
pasar. Risiko pasar terdapat dalam berbagai bentuk. Meskipun volatilitas harga
atau tingkat, akuntan manajemen perlu mempertimbangkan resiko lainnya:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l2 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">risiko
likuiditas, timbul karena tidak semua produk manajemen dapat diperdagangkan
secara bebas,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l2 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">diskontinuitas
pasar, mengacu pada risiko bahwa pasar tidak selalu menimbulkan perubahan harga
secara bertahap,</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">risiko
kredit, merupakan kemungkinan bahwa pihak lawan dalam kontrak manajemen risiko
tidak dapat memenuhi kewajibannya,</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">risiko
regulasi, adalah risiko yang timbul karena pihak otoritas public melarang
penggunaan suatu produk keuangan untuk tujuan tertentu,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l2 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">risiko
pajak, merupakan risiko bahwa transaksi lindung nilai tertentu tidak dapat
memperoleh perlakuan pajak yang diinginkan, dan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l2 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">risiko
akuntansi, adalah peluang bahwa suatu transaksi lindung nilai tidak dapat
dicatat selain bagian dari transaksi yang hendak dilindung nilai.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b>Mengapa Mengelola Resiko Keuangan?</b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
Mengendalikan
resiko keuangan dapat meningkatkan nilai perusahaan, karena investor menyukai
manajer keuangan yang mampu mengidentifikasi dan mengelola resiko pasar.
Stabilitas aliran kas bisa meminimalkan kejutan laba, sehingga ekspektasi arus
kas naik. Stabilitas laba mengurangi resiko gagal bayar & kebangkrutan.
Manajemen eksposur yang aktif membuat perusahaan bisa konsentrasi pada resiko
bisnis utama. Misal, perusahaan manufaktur dapat terlindung dari resiko suku
bunga dan mata uang dengan berkonsentrasi pada produksi & pemasaran.
Pemberi pinjaman (kreditur), karyawan dan pelanggan juga bisa memperoleh
manfaat dari manajemen eksposur.<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Peranan
Akuntansi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Akuntan manajemen membantu dalam
mengidentifikasikan eksposur pasar, mengkuantifikasi keseimbangan yang terkait
dengan strategi respons risiko alternatif, mengukur potensi yang dihadapi
perusahaan terhadap risiko tertentu, mencatat produk lindung nilai tertentu dan
mengevaluasi efektivitas program lindung nilai.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l3 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Identifikasi Risiko Pasar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kerangka dasar yang bermanfaat
untuk mengidentifikasikan berbagai jenis risiko market yang berpotensi
dapat disebut sebagai pemetaan risiko. Kerangka ini diawali dengan pengamatan
atas hubungan berbagai risiko pasar terhadap pemicu nilai suatu perusahaan dan
pesaingnya. Dan biasanya disebut sebagai kubus pemetaan risiko. Istilah pemicu
nilai mengacu pada kondisi keuangan dan pos-pos kinerja operasi keuangan utama
yang mempengaruhi nilai suatu perusahaan. Risiko pasar mencakup risiko kurs
valuta asing dan suku bunga, serta risiko harga komoditas dan eukuitas. Dimensi
ketiga dari kubus pemetaan risiko, melihat kemungkinan hubungan antara risiko
pasar dan pemicu nilai untuk masing-masing pesaing utama perusahaan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l3 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Menguantifikasi Penyeimbangan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Peran lain yang dimainkan oleh para
akuntan dalam proses manajemen risiko meliputi proses kuantifikasi
penyeimbangan yang berkaitan dengan alternatif strategi respons risiko. Akuntan
harus mengukur manfaat dari lindung dinilai dan dibandingkan dengan biaya plus
biaya kesempatan berupa keuntungan yang hilang dan berasal dari spekulasi
pergerakan pasar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l3 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Manajemen Risiko di Dunia dengan
Kurs Mengambang</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Risiko kurs valuta asing (valas) adalah
salah satu bentuk risiko yang paling umum dan akan dihadapi oleh perusahaan
multinasional. Dalam dunia kurs mengambang, manajemen risiko mencakup :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1)<span style="mso-spacerun: yes;">
</span>antisipasi pergerakan kurs,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2) <span style="mso-spacerun: yes;"> </span>pengukuran risiko kurs valuta asing yang
dihadapi perusahaan,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3)<span style="mso-spacerun: yes;">
</span>perancangan strategi perlindungan yang memadai, dan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4)<span style="mso-spacerun: yes;">
</span>pembuatan pengendalian manajemen risiko internal.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l13 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Peramalan
atas Perubahan Kurs</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Informasi yang sering kali digunakan
dalam membuat peramalan kurs (yaitu depresiasi mata uang) berkaitan dengan
perubahan dalam faktor-faktor berikut ini :</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perbedaan
Inflasi (inflation differential). Kebijakan moneter (monetery policy)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l0 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Neraca
Perdagangan (balance of trade)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Neraca
pembayaran (balance of payment)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l0 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Cadangan
moneter dan kapasitas utang luar negeri (international monetary reserve and
debt capacity)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Anggaran
nasional (national budget)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kurs
forward (forward exchange quotations)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l0 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kurs
tidak resmi (unofficial rates)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perilaku
mata uang terkait (behavior of related currencies)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perbedaan
suku bunga (interest rate differentials)</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Harga
opsi ekuitas luar negeri (foreign equity option prices)</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-add-space: auto; mso-list: l13 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Mendefinisikan
dan menghitung resiko translasi dan menghitung resiko transaksi.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Potensi terhadap risiko valuta asing
timbul apabila perubahan kurs valas juga mengubah nilai aktiva bersih, laba,
dan arus kas suatu perusahaan. Pengukuran akuntansi tradisional terhadap
potensi risiko valas ini berpusat pada 2 jenis potensi
risiko, yaitu translasi dan transaksi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l11 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Potensi Resiko Translasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Potensi risiko translasi mengukur
pengaruh perubahan kurs valas terhadap nilai ekuivalen mata uang domestic atas
aktiva dan kewajiban dalam mata uang asing yang dimiliki oleh perusahaan.
Karena jumlah dalam mata uang asing umumnya ditranslasikan ke dalam nilai
ekuivalen mata uang domestic untuk tujuan pengawasan manajemen atau pelaporan
keuangan eksternal, pengaruh translasi ini menimbulkan dampak langsung terhadap
laba yang dilaporkan. Aktiva atau kewajiban dalam mata uang asing menghadapi
potensi resiko kurs jika suatu perubahan dalam kurs menyebabkan nilai ekuivalen
dalam mata uang induk perusahaan berubah.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l11 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Potensi Risiko Transaksi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Potensi Risiko transaksi berkaitan
dengan keuntungan dan kerugian nilai tukar valuta asing yang timbul dari
penyelesaian transaksi yang berdenominasi dalam mata uang asing. Tidak seperti
keuntungan dan kerugian translasi, keuntungan dan kerugian transaksi memiliki
dampak langsung terhadap arus kas.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kontrol pusat terhadap keseluruhan
potensi risiko mata uang suatu perusahaan masih dimungkinkan. Agar terlaksana,
masing-masing perusahaan afiliasi luar negeri harus mengirimkan laporan potensi
risiko multi mata uang kepada kantor pusat perusahaan secara terus menerus.
Sekali potensi risiko telah digabungkan berdasarkan mata uang dan negara,
perusahaan dapat melakukan kebijakan lindung nilai terkoordinasi secara
terpusat untuk menghilangkan kerugian potensial.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l13 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Mengetahui
strategi perlindungan nilai tukar dan perlakuan akuntansi yang diperlukan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l8 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Strategi Perlindungan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l6 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Lindung
Nilai Neraca</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dapat mengurangi potensi resiko yang
dihadapi perusahaan dalam menyesuaikan tingkatan dan nilai denominasi moneter
aktiva dan kewajiban perusahaan yang terpapar.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l6 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Lindung
Nilai Operasional</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Bentuk perlindungan resiko ini
berfokus pada variabel – variabel yang mempengaruhi pendapatan dan beban dalam
mata uang asing.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l6 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Lindung
Nilai Struktural</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Lindung nilai ini mencakup relokasi
tempat manufaktur untuk mengurangi potensi risiko yang dihadapi
perusahaan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l6 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Lindung
Nilai Kontraktural</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Lindung nilai kontraktural ini
memberikan fleksibilitas yang lebih besar kepada para manajer dalam mengelola
potensi risiko valuta asing yang dihadapi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l8 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Akuntansi Untuk Produk Lindung Nilai</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Merupakan kontrak atau instrumen
keuangan yang memungkinkan penggunaannya untuk meminimalkan, menghilangkan,
atau paling tidak mengalihkan resiko pasar pada pundak pihak lain. Produk ini<b> </b>mencakup
antara lain <i>Contract Forward, future, SWAP, dan Opsi mata uang.</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l6 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contract
Forward Valas</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Merupakan perjanjian untuk
mengirimkan atau menerima jumlah mata uang tertentu yang dipertukarkan dengan
mata uang domestik, pada suatu tanggal di masa mendatang.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l6 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Future
Keuangan</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Merupakan komitmen untuk membeli
atau menyerahkan sejumlah mata uang asing pada suatu tanggal tertentu di masa
depan dengan harga yang ditentukan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l6 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Opsi
Mata Uang</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Memberikan hak kepada pembeli untuk membeli
(call) atau menjual (put) suatu mata uang dari pihak penjual (pembuat)
berdasarkan harga (eksekusi) tertentu pada atau sebelum tanggal kadaluwarsa
(eksekusi) yang telah ditentukan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l6 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">SWAP
Mata Uang</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Mencakup pertukaran saat ini dan
dimasa depan atas dua mata uang yang berbeda berdasarkan kurs yang telah
ditentukan sebelumnya. SWAP mata uang memungkinkan perusahaan untuk :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.75in; mso-add-space: auto; mso-list: l12 level1 lfo9; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Mendapatkan akses terhadap pasar
modal yang sebelum tidak didapat diakses dengan biaya yang relatif rendah.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.75in; mso-add-space: auto; mso-list: l12 level1 lfo9; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Melakukan lindung nilai terhadap
risiko kurs yang timbul dari kegiatan usaha internasional.<b> </b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l8 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perlakuan Akuntansi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">FASB</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> menerbitkan FAS No. 133, yang
diklarifikasi melalui FAS 149 pada bulan April 2003, untuk memberikan
pendekatan tunggal yang komprehensif atas akuntansi untuk transaksi derivatif
dan lindung nilai. IFRS (dahulu IAS) No. 39, yang baru saja direvisi, berisi
panduan yang pertama kalinya memberikan tuntunan yang universal terhadap
akuntansi untuk derifatif keuangan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pengungkapan yang diwajibkan oleh
FAS 133 dan IAS 39 sedikit banyak telah menyelesaikan masalah ini. Pengungkapan
itu antara lain:</span></div>
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<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tujuan dan strategi manajemen resiko
untuk melakukan transaksi lindung nilai.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l4 level1 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Deskripsi pos – pos yang dilindung
nilai.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l4 level1 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Identifikasi risiko pasar dari pos –
pos yang dilindung nilai.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l4 level1 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Deskripsi mengenai instrumen lindung
nilai.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l4 level1 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Jumlah yang tidak dimasukkan dalam
penilaian efektivitas lindung nilai.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l4 level1 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Justifikasi awal bahwa hubungan
lindung nilai tersebut akan sangat efektif untuk meminimalkan risiko pasar.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l4 level1 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Penilai berjalan mengenai
efektivitas lindung nilai aktual dari seluruh derivatif yang digunakan selama
periode berjalan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l13 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Masalah
akuntansi dan pengendalian,terkait dengan manajemen risiko nilai tukar mata
uang asing</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Meskipun risiko terhadap nilai tukar
mata uang asing telah dilakukan mitigasi, namun demikian, beberapa perusahaan
multinasional masih saja mendapat kendala. Beberapa kendala yang dihadapi oleh
perusahaan multinasional umumnya, adalah sebagai berikut:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l1 level1 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">kendala lingkungan, yang dapat
dilihat dari karakteristik yang berbeda dari setiap negara. Kondisi ekonomi
luar negeri dapat mempengaruhi arus kas perusahaan multinasional</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l1 level1 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> kendala regulasi, berupa
perbedaan risiko setiap negara yang ada, seperti: pajak, aturan-aturan konversi
valuta serta peraturan lain yang dapat mempengaruhi arus kas anak perusahaan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l1 level1 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">ü<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">kendala etika, yang digambarkan
sebagai suatu praktik bisnis yang bervariasi di setiap negara.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sistem evaluasi kinerja terbukti
bermanfaat dalam berbagai sektor. Sektor ini mencakup, tetapi tidak terbatas
pada, bagian <i>treasury</i> perusahaan, pembelian dan anak
perusahaan luar negeri. Kontrol terhadap bagian <i>treasury </i>perusahaan
mencakup pengukuran kinerja seluruh program manajemen risiko nilai tukar,
mengidentifikasikan lindung nilai yang digunakan, dan pelaporan hasil lindung nilai.
System evaluasi tersebut juga mencakup dokumentasi atas bagaimana dan sejauh
apa bagian <i>treasury </i>perusahaan membantu unit usaha lainya
dalam organisasi itu.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SOAL
DAN JAWAB</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l5 level1 lfo12; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Apakah
tujuan utama manajemen risiko?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">meminimalkan
potensi kerugian yang timbul dari perubahan tak terduga dalam harga mata uang,
kredit, komoditas, dan ekuitas.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l5 level1 lfo12; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sebutkan
5 factor-faktor peramalan atas perubahan kurs</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l9 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perbedaan Inflasi (inflation
differential). Kebijakan moneter (monetery policy)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l9 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Neraca Perdagangan (balance of trade)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l9 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Neraca pembayaran (balance of
payment)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l9 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Cadangan moneter dan kapasitas utang
luar negeri (international monetary reserve and debt capacity)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l9 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Anggaran nasional (national budget)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l5 level1 lfo12; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sebutkan pengungkapan yang
diwajibkan oleh FAS 133 dan IAS 39</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l7 level1 lfo14; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tujuan dan strategi manajemen resiko
untuk melakukan transaksi lindung nilai.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l7 level1 lfo14; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Deskripsi pos – pos yang dilindung
nilai.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l7 level1 lfo14; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Identifikasi risiko pasar dari pos –
pos yang dilindung nilai.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://vixionholick.wordpress.com/2013/06/21/bab-10-manajemen-resiko-keuangan/">http://vixionholick.wordpress.com/2013/06/21/bab-10-manajemen-resiko-keuangan/</a></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://manajeemnrisikokeuangan.blogspot.com/">http://manajeemnrisikokeuangan.blogspot.com/</a></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
</div>
Dhina Munawarohhttp://www.blogger.com/profile/12658973461323887271noreply@blogger.com0tag:blogger.com,1999:blog-8493052078047392065.post-44703674121849650812014-06-09T06:30:00.005+07:002014-06-09T06:30:41.319+07:00SOAL DAN JAWABAN<div dir="ltr" style="text-align: left;" trbidi="on">
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<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SOAL
DAN JAWABAN</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jelaskan
pengertian Harmonisasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Harmonisasi
merupakan proses untuk meningkatkan kompatibilitas (kesesuaian) praktik
akuntansi dengan menentukan batasan-batasan seberapa besar praktik-praktik
tersebut dapat beragam.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sebutkan
keuntungan yang didapat dari Harmonisasi Internasional</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pasar modal menjadi global dan modal
investasi dapat bergerak di seluruh dunia tanpa hambatan berarti. Standar
pelaporan keuangan berkualitas tinggi yang digunakan secara konsisten di
seluruh dunia akan memperbaiki efisiensi alokasi modal.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Investor dapat membuat keputusan
investasi yang lebih baik, portofolio akan lebih beragam dan risiko keuangan
berkurang.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perusahaan-perusahaan dapat
memperbaiki proses pengambilan keputusan strategi dalam bidang merger dan
akuisisi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Gagasan terbaik yang timbul dari
aktivitas pembuatan standar dapat disebarkan dalam mengembangkan standar global
yang berkualitas tertinggi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sebutkan </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Enam organisasi telah menjadi pemain utama dalam penentuan
standar akuntansi internasional dan dalam mempromosikan harmonisasi akuntansi
internasional:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Badan Standar Akuntasi Internatonal
(IASB)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Merupakan
badan pembuat standar sector swasata yang independen yang didirikan pada tahun
1973 oleh oganisasi akuntansi professional di sembilan negara dan
direstrukturisasi pada tahun 2001.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Komisi Uni Eropa (EU)</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tujuan
EU adalah untuk mencapai integrasi pasar keuangan Eropa. Untuk mencapai tujuan
ini, EC telah memperkenalkan direktif dan mengambil langkah inisiatif yang
sangat besar untuk mencapai pasar tunggal.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Organisasi Internasional Komisi
Pasar Modal (IOSCO)</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Organisasi
ini beranggotakan sejumlah badan regulator pasar modal yang ada di lebih dari
100 negara.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Federasi Internasional Akuntan
(IFAC)</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Merupakan
organisasi tingkat dunia yang memiliki 159 organisasi anggota di 118 negara,
yang mewakili lebih dari 2,5 juta orang akuntan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kelompok Kerja Ahli Antarpemerintah
Perserikatan Bangsa-bangsa atas Standar Internasional Akuntansi dan Pelaporan
(ISAR)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Merupakan
satu-satunya kelompok kerja antar pemerintah yang membahas akuntansi dan audit
pada tingkat perusahaan. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kelompok Kerja dalam Stnadar
Akuntansi Organisasi Kerja Sama dan Pembangunan Ekonomi (EOCD)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Merupakan
organisasi internasional negara-negara industry maju yang berorientasi ekonomi
pasar.</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sebutkan
dan Jelaskan Kesulitan-kesulitan analisis strategi bisnis internasional:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Ketersediaan
informasi</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Ketersediaan informasi khusus mengenai perusahaan
sangat rendah di Negara berkembang. Akhir-akhir ini banyak perusahaan besar
yang melakukan pencatatan dan memperoleh modal di pasar luar negeri telah
memperluas pengungkapan mereka dan secara suka rela beralih ke prinsip
akuntansi yang diakui secara global seperti standar pelaporan keuangan
internasional.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rekomendasi
untuk melakukan analisis</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Keterbatasan data membuat upaya untuk melakukan
analisis strategi usaha dengan menggunakan metode riset tradisional menjadi
sukar dilakukan. Seringkali sering dilakukan perjalanan untuk mempelajari iklim
bisnis setempat dan bagaimanan industry dan perusahaan sesungguhnya beroperasi,
khususnya di Negara-negara pasar berkembang.</span></div>
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<br /></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sebutkan Langkah-langah dalam melakukan
evaluasi kualitas akuntansi suatu perusahaan!</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Identifikasikan
kebijakan akuntansi utama</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Analisis
fleksibilitas akuntansi</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Evaluasi
strategi akuntansi</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Evaluasi
kualitas pengungkapan</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Indentifikasikan
potensi terjadinya masalah</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Buatlah
penyesuaian atas distorsi akuntansi.</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-layout-grid-align: none; mso-list: l3 level1 lfo1; text-align: justify; text-autospace: none; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sebutkan empat dimensi utama pembentukan
model usaha</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-language: IN;">mengidentifikasi
faktor-faktor utama yang relevan terhadap kemajuan perusahaan di masa depan.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-list: l6 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-language: IN;">merumuskan
teknik yang memadai untuk meramalkan perkembangan masa depan dan menganalisis
kemampuan perusahaan untuk menyesuaikan diri atau memanfaatkan perkembangan
tersebut.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-list: l6 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-language: IN;">mengembangkan
sumber-sumber data untuk mendukung pilihan-pilihan strategis.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .75in; mso-list: l6 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-language: IN;">mentranslasikan
pilihan-pilihan tertentu menjadi serangkaian tindakan yang spesifikasi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-add-space: auto; mso-list: l3 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Apa perbedaan Sistem penentuan biaya
standar dengan system penentuan biaya kaizen?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sistem
penentuan biaya standar mencoba untuk meminimalkan varians antara biaya yang
dianggarkan dengan biaya aktual. Penentuan biaya kaizen menekankan untuk
melakukan apa yang diperlukan untuk mencapai tingkatan kinerja yang diinginkan
dalam kondisi pasar yang kompetitif</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l3 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Apa tujuan analisis keuangan?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tujuan
analisis keuangan adalah untuk mengevaluasi kinerja perusahaan pada masa kini
dan masa lalu, dan untuk menilai apakah kinerjanya dapat dipertahankan.
Investor, analis riset ekuitas, manajer keuangan, banker, dan penguna laporan
keuangan lainnya memiliki kebutuhan yang semakin besar untuk membaca dan
menganalisis laporan keuangan asing.</span></div>
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<br /></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dalam
pengukuran menggunakan metode balance scorecard melibatkan empat aspek. Sebutkan!</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l5 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perspektif
financial (financial perspective),</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perspektif
kepuasan pelanggan (costumer perspective),</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perspektif
efisiensi proses internal (internal process efficiency), dan</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perspektif
pembelajaran dan pertumbuhan (learning and growth perspective).</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">10.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Apa tujuan utama komite IOSCO?</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Untuk memfasilitasi proses yang dapat digunakan para
penerbit saham kelas dunia untuk memperoleh modal dengan cara yang paling
efektif dan efisien pada seluruh pasar modal yang terdapat permintaan investor.</span></div>
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<br /></div>
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Dhina Munawarohhttp://www.blogger.com/profile/12658973461323887271noreply@blogger.com0tag:blogger.com,1999:blog-8493052078047392065.post-75759610858394055722014-06-09T06:30:00.001+07:002014-06-09T06:30:16.116+07:00PERENCANAAN DAN KENDALI MANAJEMEN<div dir="ltr" style="text-align: left;" trbidi="on">
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">PERENCANAAN DAN KENDALI MANAJEMEN</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;"></span></b></div>
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<span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="mso-fareast-language: IN;">PEMBUATAN
MODEL USAHA</span></b><span lang="IN" style="mso-ansi-language: IN;"></span></div>
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Survey terbaru menemukan bahwa akuntan manajemen
mengahabiskan lebih banyak waktu dalam masalah perencanaan strategis
dibandingkan dengan masa sebelumnya. Penentuan model usaha merupakan gambaran
besar, dan terdiri dari formulasi, pelaksanaan dan evaluasi rencana bisnis
jangka panjang suatu perusahaaan. Hal ini mencakup empat dimensi utama.</div>
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<span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="mso-fareast-language: IN;">mengidentifikasi
faktor-faktor utama yang relevan terhadap kemajuan perusahaan di masa depan.</span><span lang="IN" style="mso-ansi-language: IN;"></span></div>
<ol start="2" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l3 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="mso-fareast-language: IN;">merumuskan teknik yang
memadai untuk meramalkan perkembangan masa depan dan menganalisis
kemampuan perusahaan untuk menyesuaikan diri atau memanfaatkan
perkembangan tersebut.</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l3 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="mso-fareast-language: IN;">mengembangkan
sumber-sumber data untuk mendukung pilihan-pilihan strategis.</span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l3 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="mso-fareast-language: IN;">mentranslasikan
pilihan-pilihan tertentu menjadi serangkaian tindakan yang spesifikasi.</span></li>
</ol>
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<br /></div>
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<span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span><b>Konsep biaya standar dan Kaizen</b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
Sistem penentuan biaya
standar mencoba untuk meminimalkan varians antara biaya yang dianggarkan dengan
biaya aktual. Penentuan biaya kaizen menekankan untuk melakukan apa yang diperlukan
untuk mencapai tingkatan kinerja yang diinginkan dalam kondisi pasar yang
kompetitif.</div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 11.0pt; line-height: 150%;">Konsep Biaya Standar</span></b></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 11.0pt; line-height: 150%;">Konsep Biaya Kaizen</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 11.0pt; line-height: 150%;">Pengendalian Biaya</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 11.0pt; line-height: 150%;">Pengurangan Biaya</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 11.0pt; line-height: 150%;">Diterapkan pada kondisi manufaktur
yang ada</span></div>
</td>
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<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 11.0pt; line-height: 150%;">Diterapkan pada perbaikan
manufaktur secara terus-menerus</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 11.0pt; line-height: 150%;">Tujuan: kesesuaian dengan standar
kinerja</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 11.0pt; line-height: 150%;">Tujuan: mencapai target pengurangan
biaya</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 11.0pt; line-height: 150%;">Stabdar ditentukan tiap tahun</span></div>
</td>
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<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 11.0pt; line-height: 150%;">Target pengurangan biaya ditentukan
setiap bulan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 11.0pt; line-height: 150%;">Analisis variable didasarkan pada actual
vs standar</span></div>
</td>
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<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 11.0pt; line-height: 150%;">Analisis varians ddasarkan pada
pengurangan biaya secara konstan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 11.0pt; line-height: 150%;">Melakukan investigasi apabila
standar tidak dipenuhi</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-size: 11.0pt; line-height: 150%;">Melakukan investigasi jika target
biaya tidak tercapai.</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span><b style="mso-bidi-font-weight: normal;"><span style="mso-fareast-language: EN-SG;">MENGUKUR EKSPEKTASI PENGEMBALIAN</span></b></div>
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<span style="mso-fareast-language: EN-SG;">Mengukur ekspektasi arus kas suatu investasi
asing merupkan hal yang cukup menantang. Misalkan, untuk keperluan diskusi,
unit operasi manufaktur Daimler-Chrysler di AS sedang mempertimbangkan untuk
membeli 100 kepemilikan fasilitas manufaktur di Rusia. Induk perusahaan AS akan
mendanai setengah dari investasi tersebut dalam bentuk uang tunai dan
peralatan; sisanya akan didanai oleh pinjaman bank local dengan tingkat suku
bunga pasar yang berlaku. Fasilitas Rusia tersebut akan mengimport setengah
dari bahan mentah dan komponennya dari induk perusahaan AS dan akan mengekspor
setengah dari hasil produksinya ke Hungaria. Untuk mengembalikan dana kepada
induk perusahaan, dan imbalan fasilitas Rusia akan membayar lisensi, royalty
untuk penggunan pateninduk perusahaan, dan jasa teknis untuk jasa manajemen
yang diterima. Laba dan fasilitas Rusia akan dikirimkan kepada induk perusahaan
sebagai deviden.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="mso-fareast-language: EN-SG;">Metode untuk mengestimasikan proyeksi arus
kas yang terkait dengan fasilitas di Rusia mirip dengan yang digunakan untuk
sebuah perusahaan domestic. Perkiraan penerimaan didasarkan pada proyeksi
penjualan dan pengalaman antisipasi pengihan. Beban operasi dan pajak local
juga sama-sama diramalkan. Namun yang demikian terdapat tambahan kerumitan yang
harus dipertimbangkan, antara lain:</span></div>
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<span style="mso-fareast-language: EN-SG;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="mso-fareast-language: EN-SG;">Arus kas proyek versus induk perusahaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l3 level2 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span><span style="mso-fareast-language: EN-SG;">Arus kas induk
perusahaan yang terkait dengan pendanaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l3 level2 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span><span style="mso-fareast-language: EN-SG;">Pendanaan yang
bersubsidi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l3 level2 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span><span style="mso-fareast-language: EN-SG;">Risiko politik</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";">
</span></span><b style="mso-bidi-font-weight: normal;"><span style="mso-fareast-language: EN-SG;">BIAYA MODAL MULTINASIONAL</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="mso-fareast-language: EN-SG;">Jika investasi di luar negeri dievaluasi
menggunakan model arus kas terdiskonto, maka tingkat diskonto yang tepat harus
dikembangkan. Teori penganggaran modal secara khusus menggunakan biaya modal
perusahaan sebagai tingkat diskontonya; dengan demikian suatu proyek harus
menghasilkan pengembalian yang setidaknya sama dengan biaya modal perusahaan
agar dapat diterima. Tingkat patokan ini berkaitan dengan proporsi utang dan
ekuitas dalam struktur keuangan perusahaan debagai berikut:</span></div>
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<span style="mso-fareast-language: EN-SG;">Ka = rata-rata tertimbang biaya modal
(setelah pajak)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="mso-fareast-language: EN-SG;">Ke = biaya ekuitas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="mso-fareast-language: EN-SG;">Ki = biaya utang sebelum pajak</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="mso-fareast-language: EN-SG;">E = nilai ekuitas perusahaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="mso-fareast-language: EN-SG;">D = nilai utang perusahaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="mso-fareast-language: EN-SG;">S = nilai struktur modal perusahaan (E+D)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="mso-fareast-language: EN-SG;">T = tariff pajak marginal</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="mso-fareast-language: EN-SG;">Masalah serupa juga berkaitan dengan
pengukuran komponen utang dari rata-rata biaya modal. Di sebuah Negara, biaya
utang ini merupakan suku bunga efektif dikalikan dengan (1-t) karena bunga
umumnya merupakan beban yang dapat dikurangkan terhadap pajak.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<strong><span style="font-weight: normal;"><span style="mso-list: Ignore;">E.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></strong><strong>Masalah
dan kerumitan dalam merancang sistem pengendalian keuangan dan informasi
perusahaan multinasional</strong><strong><span style="font-weight: normal;"></span></strong></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
Isu yang Berkaitan
dengan Sistem Jarak merupakan kerumitan yang jelas terlihat. Disebabkan oleh
keadaan geografis, komunikasi informasi secara formal umumnya menggantikan
kontak pribadi antar manajer operasi lokal dengan manajemen kantor pusat.<br />
Tiga strategi teknologi informasi global, yang masing-masing berhubungan dengan
jenis organisasi multinasional tertentu. Keberhasilan yang dicapai tergantung
pada kesesuaian rancangan system dengan strategi perusahaan :</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l3 level3 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span>penyebaran rendah dengan sentralisasi yang tinggi.
Digunakan oleh organisasi yang lebih kecil dengan operasi bisnis internasional
yang terbatas dan system informasi domestik mendominasi kebutuhan</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l3 level3 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span>penyebaran tinggi dengan sentralisasi yang rendah. Anak
perusahaan lokal diberi kendali yang signifikan atas pengembangan strategi
teknologi infomasi dan system terkait mereka sendiri.</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l3 level3 lfo1; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span>Penyebaran tinggi dengan sentralisasi yang tinggi.
Disini strategi teknologi informasi global lokal dijalankan oleh perusahaan
global dengan aliansi strategi di seluruh dunia. System informasi dirancang
untuk mencerminkan kebutuhan perusahaan yang disesuaikan dengan keadaan local</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
Akuntan manajemen
mempersiapkan sejumlah informasi untuk manajemen perusahaan, mulai dari
pengumpulan data hingga laporan likuiditas dan ramalan operasional berupa
berbagai jenis pengeluaran beban. Untuk setiap kelompok data yang disampaikan
manajemen perusahaan harus menentukan periode waktu yang relevan untuk laporan,
tingkat akurasi yang diperlukan, frekuensi pelaporan dan biaya serta manfaat
penyusutan dan penyampaian tepat waktu.</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
Disini
faktor-faktor lingkungan juga mempengaruhi penggunaan informasi yang dihasilakn
secara translasi. Laporan dari operasi luar negeri perusaaan multinasioanal AS
umumnya ditranslasikan ke dalam nilai ekuivalen doalr agar para manajer kantor
pusat di AS melakukan evaluasi terhadap investasi mereka dalam dolar.</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">F.<span style="font: 7.0pt "Times New Roman";">
</span></span><strong>Menganalisa varians nilai tukar</strong></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span>Informasi Finansial</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify; text-indent: .25in;">
Penilaian kinerja finansial diukur berdasarkan pada anggaran
yang telah dibuat. Penilaian tersebut dilakukan dengan menganalisis varians
(selisih atau perbedaan) antara aktual dengan yang dianggarkan. Analisis varians
secara garis besar berfokus pada:</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span>Varians pendapatan (revenue variance)</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span>Varians pengeluaran (expenditure variance)</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.5in; mso-add-space: auto; mso-list: l5 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Varians belanja rutin (recurrent expenditure
variance)</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.5in; mso-add-space: auto; mso-list: l5 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Varians belanja investasi/modal (capital
expenditure variance)</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify; text-indent: .25in;">
Setelah dilakukan analisis varians, maka dilakukan
identifikai sumber penyebab terjadinya varians dengan menelusur varians
tersebut hingga level manajemen paling bawah.</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify; text-indent: .25in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span>Informasi Nonfinansial</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify; text-indent: .25in;">
Informasi nonfinansial dapat dijadikan sebagai tolok ukur
lainnya. Informasi nonfinansial dapat menambah keyakinan terhadap kualitas
proses pengendalian manajemen. Teknik pengukuran kinerja yang komprehensif yang
banyak dikembangkan oleh berbagai organisasi dewasa ini adalah balance
scorecard. Dengan balance scorecard kinerja organisasi diukur tidak hanya
berdasarkan aspek financial saja, akan tetapi juga aspek nonfinansial.
Pengukuran dengan metode balance scorecard melibatkan empat aspek, yaitu:</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span>Perspektif financial (financial perspective),</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span>Perspektif kepuasan pelanggan (costumer perspective),</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span>Perspektif efisiensi proses internal (internal process
efficiency), dan</div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span>Perspektif pembelajaran dan pertumbuhan (learning and
growth perspective).</div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .5in; text-align: justify;">
Namun
demikian terdapat tambahan kerumitan yang harus dipertimbangkan, antara lain:</div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l6 level1 lfo3; tab-stops: list .5in; text-align: justify; text-indent: .25in;">
<span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span>Arus kas Proyek versus induk perusahaan</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l6 level1 lfo3; tab-stops: list .5in; text-align: justify; text-indent: .25in;">
<span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span>Arus kas induk perusahaan yang terkait dengan pendanaan</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l6 level1 lfo3; tab-stops: list .5in; text-align: justify; text-indent: .25in;">
<span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span>Pendanaan yang bersubsidi</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l6 level1 lfo3; tab-stops: list .5in; text-align: justify; text-indent: .25in;">
<span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span>Risiko politik</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
Sumber :</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<a href="http://endangkusumawati.blogspot.com/2013/06/perencanaan-dan-kendali-manajemen.html">http://endangkusumawati.blogspot.com/2013/06/perencanaan-dan-kendali-manajemen.html</a></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<a href="http://jaggerjaques.blogspot.com/2013/04/perencanaan-dan-kendali-manajemen.html">http://jaggerjaques.blogspot.com/2013/04/perencanaan-dan-kendali-manajemen.html</a></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<a href="http://therudyoffachru.blogspot.com/2013/05/akuntansi-internasional-perencanaan-dan.html">http://therudyoffachru.blogspot.com/2013/05/akuntansi-internasional-perencanaan-dan.html</a></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<a href="http://banking.blog.gunadarma.ac.id/2012/06/06/bab-7-perencanaan-dan-kendali-manajemen-2/">http://banking.blog.gunadarma.ac.id/2012/06/06/bab-7-perencanaan-dan-kendali-manajemen-2/</a></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
</div>
Dhina Munawarohhttp://www.blogger.com/profile/12658973461323887271noreply@blogger.com0tag:blogger.com,1999:blog-8493052078047392065.post-51441523225705903792014-06-09T06:29:00.006+07:002014-06-09T06:29:50.115+07:00ANALISIS LAPORAN KEUANGAN INTERNASIONAL<div dir="ltr" style="text-align: left;" trbidi="on">
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-size: 14.0pt; mso-ansi-language: IN;">ANALISIS LAPORAN KEUANGAN
INTERNASIONAL</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt;"></span></b></div>
<div align="center" class="MsoNormal" style="mso-layout-grid-align: none; text-align: center; text-autospace: none;">
<br /></div>
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Tujuan analisis keuangan adalah untuk mengevaluasi
kinerja perusahaan pada masa kini dan masa lalu, dan untuk menilai apakah
kinerjanya dapat dipertahankan. Investor, analis riset ekuitas, manajer
keuangan, banker, dan penguna laporan keuangan lainnya memiliki kebutuhan yang
semakin besar untuk membaca dan menganalisis laporan keuangan asing. Kebutuhan
untuk menggunakan dan dengan memahami, laporan keuangan asing juga meningkat
karena kegiatan merger dan akusisi yang terjadi secara internasional.<b style="mso-bidi-font-weight: normal;"><span style="font-size: 14.0pt; line-height: 150%;"></span></b></div>
<div class="MsoNormal" style="line-height: 150%; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; text-align: justify; text-autospace: none; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></b><b>Memahami
kesulitan – kesulitan Analisis Strategi Bisnis Internasional dan Strategi Dasar
Untuk Mengumpulkan Informasi</b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="mso-tab-count: 1;"> </span>Analisis dan penilaian
keuangan internasional ditandai dengan banyaknya kontradiksi. Disatu sisi,
begitu cepatnya proses harmonisasi standar akuntansi elah mengarah pada semakin
meningkatnya daya banding informasi keuangan di seluruh dunia.</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="mso-tab-count: 1;"> </span>Analisis strategi bisnis
merupakan langkah penting pertama dalam analisis laporan keuangan. Analisis ini
memberikan pemahaman kualitatif atas perusahaan dan para pesaingnya terkait
dengan lingkungan ekonominya. Dengan mengidentifikasi factor pendorong laba dan
resiko usaha yang utama, analisis strategi bisnis atau usaha akan membantu para
analis untuk membuat peramalan yang realistis. Kesulitan-kesulitan analisis
strategi bisnis internasional:</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 40.5pt; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; tab-stops: 0in; text-align: justify; text-autospace: none; text-indent: -.25in;">
<span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span>Ketersediaan informasi</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 40.5pt; mso-add-space: auto; mso-layout-grid-align: none; tab-stops: 0in; text-align: justify; text-autospace: none;">
Analisis strategi usaha sulit dilakukan khususnya di
beberapa Negara karena kurang andalnya informasi mengenai perkembangan makro
ekonomi. Memperoleh informasi mengenai industry juga sukar dilakukan di banyak
Negara dan jumlah serta kualitas informasi perusahaan sangat berbeda-beda.
Ketersediaan informasi khusus mengenai perusahaan sangat rendah di Negara
berkembang. Akhir-akhir ini banyak perusahaan besar yang melakukan pencatatan
dan memperoleh modal di pasar luar negeri telah memperluas pengungkapan mereka
dan secara suka rela beralih ke prinsip akuntansi yang diakui secara global
seperti standar pelaporan keuangan internasional.</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 40.5pt; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; tab-stops: 0in; text-align: justify; text-autospace: none; text-indent: -.25in;">
<span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span>Rekomendasi untuk melakukan analisis</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 40.5pt; mso-add-space: auto; mso-layout-grid-align: none; tab-stops: 0in; text-align: justify; text-autospace: none;">
Keterbatasan data membuat upaya untuk melakukan
analisis strategi usaha dengan menggunakan metode riset tradisional menjadi
sukar dilakukan. Seringkali sering dilakukan perjalanan untuk mempelajari iklim
bisnis setempat dan bagaimanan industry dan perusahaan sesungguhnya beroperasi,
khususnya di Negara-negara pasar berkembang.</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 40.5pt; mso-add-space: auto; mso-layout-grid-align: none; tab-stops: 0in; text-align: justify; text-autospace: none;">
<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></b><b>Menjelaskan
Langkah Langkah Analisa Akutansi</b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-layout-grid-align: none; tab-stops: 0in .25in; text-align: justify; text-autospace: none;">
<b><span style="mso-tab-count: 1;"> </span></b>Para
analis perlu untuk mengevaluasi kebujakan dan estimasi akuntansi, serta
menganalisis sifat dan ruang lungkup fleksibilitas akuntansi suatu perusahaan.
Para manajer perusahaan diperbolehkan untuk membuat banyak pertimbangan yang
terkait dengan akuntansi, karena merekalah yang tahu lebih banyak mengenai
kondisi operasi dan keuangan perusahaan mereka. Laba yang dilaporkan seringkali
digunakan sebagai dasar evaluasi kinerja manajemen mereka.</div>
<div class="MsoNormalCxSpFirst" style="line-height: 150%; mso-layout-grid-align: none; tab-stops: 0in; text-align: justify; text-autospace: none;">
Langkah-langah
dalam melakukan evalusai kualitas akuntansi suatu perusahaan:</div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: -.25in;">
1.<span style="font-size: 7.0pt; line-height: 150%;"> </span>Identifikasikan
kebijakan akuntansi utama</div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: -.25in;">
2.<span style="font-size: 7.0pt; line-height: 150%;"> </span>Analisis
fleksibilitas akuntansi</div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: -.25in;">
3.<span style="font-size: 7.0pt; line-height: 150%;"> </span>Evaluasi
strategi akuntansi</div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: -.25in;">
4.<span style="font-size: 7.0pt; line-height: 150%;"> </span>Evaluasi
kualitas pengungkapan</div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: -.25in;">
5.<span style="font-size: 7.0pt; line-height: 150%;"> </span>Indentifikasikan
potensi terjadinya masalah</div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: -.25in;">
6.<span style="font-size: 7.0pt; line-height: 150%;"> </span>Buatlah
penyesuaian atas distorsi akuntansi.</div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; mso-layout-grid-align: none; tab-stops: 0in; text-align: justify; text-autospace: none;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; mso-layout-grid-align: none; tab-stops: 0in; text-align: justify; text-autospace: none;">
<br /></div>
<div class="MsoNormalCxSpLast" style="line-height: 150%; mso-layout-grid-align: none; tab-stops: 0in; text-align: justify; text-autospace: none;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; tab-stops: .25in; text-align: justify; text-autospace: none; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></b><b>Memahami
Pengaruh Analisis Akuntansi Terhadap Akuntansi Antar Negara dan Kesulitannya
Dalam Memperoleh Informasi yang Diperlukan</b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-layout-grid-align: none; tab-stops: 0in; text-align: justify; text-autospace: none; text-indent: .25in;">
<span style="mso-fareast-font-family: Calibri;">Investor,
analis riset ekuitas, manajer keuangan, bankir, dan para pengguna laporan
keuangan lainnya memiliki kebutuhan yang semakin besar untuk membaca dan
menganalisis laporan keuangan asing. </span><span lang="FI" style="mso-ansi-language: FI; mso-fareast-font-family: Calibri;">Perbandingan keuangan lintas batas menjadi
penting ketika melakukan analisis potensi dan kekuatan keuangan investasi asing
langsung atau investasi portofolio asing. </span></div>
<div class="MsoNormal" style="line-height: 150%; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: .5in;">
<span lang="FI" style="mso-ansi-language: FI; mso-fareast-font-family: Calibri;">Kebutuhan untuk menggunakan, dan dengan demikian
memahami, laporan keuangan asing juga meningkat karena kegiatan merger dan
akuisisi telah semakin banyak terjadi secara internasional. Nilai merger lintas
batas tumbuh secara terus-menerus selama tahun 1990-an, dan pertumbuhan ini
tidak menunjukkan adanya tanda-tanda penurunan.</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: .5in;">
<span lang="FI" style="mso-ansi-language: FI; mso-fareast-font-family: Calibri;">Akhirnya, karena bisnis menjadi semakin global,
laporan keuangan menjadi jauh lebih penting daripada masa sebelumnya karena
menjadi dasar untuk analisis persaingan, keputusan kredit, negosiasi usaha, dan
kontrol perusahaan. Pengurangan hambatan perdagangan secara terus-menerus,
munculnya Eropa sebagai pasar tunggal, konvergensi selera dan preferensi
konsumen, dan semakin rumitnya penetrasi yang dilakukan oleh suatu perusahaan
terhadap pasar luar negeri telah meningkatkan kompetisi bisnis multinasional
secara signifikan. Semua ini menimbulkan kebutuhan lebih lanjut untuk analisis
dan penilaian laporan keuangan internasional.</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: .5in;">
<b><span lang="FI" style="mso-ansi-language: FI; mso-fareast-font-family: Calibri;">Akses Informasi</span></b></div>
<div class="MsoNormal" style="line-height: 150%; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: .5in;">
<span lang="FI" style="mso-ansi-language: FI; mso-fareast-font-family: Calibri;">Informasi mengenai ribuan perusahaan dari seluruh
dunia telah tersedia secara lugs dalam beberapa tahun terakhir. </span><span style="mso-fareast-font-family: Calibri;">Sumber informasi dalam jumlall yang tak
terhitung banyaknya muncul melalui World Wide Web. Perusahaan di seluruh dunia
saat ini memiliki sites Web dan laporan tahunannya tersedia secara cuma-cuma
dari berbagai sumber interact dan lainnya. </span></div>
<div class="MsoNormal" style="line-height: 150%; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: .5in;">
<span lang="FI" style="mso-ansi-language: FI; mso-fareast-font-family: Calibri;">Sumber informasi lain yang juga berharga adalah
(1) publikasi pemerintah, (2) organisasi riset ekonomi, (3) organisasi
internasional seperti Perserikatan Bangsa-bangsa, (4) organisasi akuntansi,
audit, dan pasar surat berharga. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
</div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; tab-stops: .25in; text-align: justify; text-autospace: none; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></b><b style="mso-bidi-font-weight: normal;">Mengenali M</b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="mso-ansi-language: IN;">ekanisme untuk mengatasi
perbedaan prinsip akuntansi antar negara</span></b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; mso-layout-grid-align: none; tab-stops: 0in; text-align: justify; text-autospace: none; text-indent: .25in;">
<span lang="FI" style="mso-ansi-language: FI; mso-fareast-font-family: Calibri;">Bagaimana para pengguna laporan keuangan dapat mengatasi
perbedaan prinsip akuntansi lintas negara? Beberapa pendekatan yg dapat
digunakan yaitu : </span></div>
<div class="MsoNormal" style="line-height: 150%; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: .5in;">
<span lang="FI" style="mso-ansi-language: FI; mso-fareast-font-family: Calibri;">Beberapa analis menyajikan ulang ukuran akuntansi
asing menurut sekelompok prinsip yang diakui secara internasional, atau sesuai
dengan dasar lain yang lebih umum.</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: .5in;">
<span lang="FI" style="mso-ansi-language: FI; mso-fareast-font-family: Calibri;">Beberapa yang lain mengembangkan pemahaman yang
lengkap atas praktik akuntansi di sekelompok negara tertentu dan membatasi
analisis mereka terhadap perusahaan-perusahaan yang berlokasi di negara-negara
tersebut.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: -.25in;">
<b> </b></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; mso-list: l0 level1 lfo1; tab-stops: .25in; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-list: Ignore;">E.<span style="font: 7.0pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;">Memahami
K</b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="mso-ansi-language: IN;">esulitan dan kelemahan dalam analisis laporan
keuangan internasional.</span></b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; tab-stops: 0in; text-align: justify; text-indent: .25in;">
<span lang="FI" style="mso-ansi-language: FI; mso-fareast-font-family: Calibri;">Dua isu
utama menjadi tantangan bagi mereka yang melakukan analisis akuntansi dalam
lingkungan internasional. Yang pertama adalah perbedaan antarnegara dalam
kualitas pengukuran, kualitas pengungkapan, dan kualitas audit; sedangkan yang
kedua menyangkut kesulitan dalam memperoleh informasi yang diperlukan untuk
melakukan analisis akuntansi.</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: .5in;">
<span lang="FI" style="mso-ansi-language: FI; mso-fareast-font-family: Calibri;">Perbedaan antarnegara dalam kualitas pengukuran
akuntansi, pengungkapan, dan audit sangat dramatis. Karakteristik nasional yang
menyebabkan perbedaan ini mencakup praktik yang diwajibkan dan diterima secara
umum, pengawasan dan penegakan aturan, dan ruang lingkup diskresi manajemen
atas pelaporan keuangan. </span></div>
<div class="MsoNormal" style="line-height: 150%; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: .5in;">
<span style="mso-fareast-font-family: Calibri;">Auditor eksternal memainkan peranan yang penting dalam memastikan
apakah standar akuntansi dipatuhi. Sistem hukum memberikan mekanisme penegakan
aturan yang memastikan para auditor untuk tetap independen dalam praktiknya.
Namun demikian, lingkungan audit tidak seragam di seluruh dunia. </span></div>
<div class="MsoNormal" style="line-height: 150%; mso-layout-grid-align: none; tab-stops: 0in; text-align: justify; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-layout-grid-align: none; tab-stops: 22.5pt .5in; text-align: justify; text-autospace: none; text-indent: -.25in;">
<b>6.
Memahami Pengunaan www (Website) Untuk memperoleh informasi Penelitian
Perusahaan</b></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; mso-layout-grid-align: none; tab-stops: 0in 22.5pt; text-align: justify; text-autospace: none; text-indent: 22.5pt;">
Untuk Memperoleh Informasi Penelitian Perusahaan Banyak perusahaan belum
memanfaatkan secara optimal pengungkapan informasi perusahaan melalui website,
baik untuk informasi keuangan dan keberlanjutan perusahaan. Temuan lain dalam
penelitian ini adalah banyak perusahaan yang tidak dapat memberikan informasi
bagi investor, kebanyakan informasi yang disajikan dalam website perusahaan
adalah tentang produk atau jasa yang dihasilkan serta banyak sekali perusahaan
yang tidak mengupdate informasi-informasi yang disajikan.</div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; mso-layout-grid-align: none; tab-stops: .5in; text-align: justify; text-autospace: none; text-indent: -.25in;">
a.<span style="font-size: 7.0pt; line-height: 150%;"> </span>Internet
Financial and Sustainability Reporting</div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; mso-layout-grid-align: none; tab-stops: .5in; text-align: justify; text-autospace: none; text-indent: -.25in;">
<span style="mso-tab-count: 1;"> </span>Semenjak tahun 1995, terdapat perkembangan
penelitian empiris terkait dengan Internet Financial Reporting (IFR) yang
merefleksikan perkembangan bentuk pengungkapan informasi perusahaan. Beberapa
penelitian menguji faktor-faktor yang mempengaruhi kebijakan pengungkapan dalam
website perusahaan, seperti penelitian yang dilakukan oleh Pirchegger dan
Wagenhofer (1999) dan Sasongko dan Luciana (2008a). Beberapa penelitian menguji
sifat dan perluasan pelaporan keuangan pada website perusahaan sebagai
instrument yang menghubungan dengan stakeholder. </div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; mso-layout-grid-align: none; tab-stops: .5in; text-align: justify; text-autospace: none; text-indent: -.25in;">
b.<span style="font-size: 7.0pt; line-height: 150%;"> </span>Corporate
Social Responsibility</div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; mso-layout-grid-align: none; tab-stops: .5in; text-align: justify; text-autospace: none; text-indent: -.25in;">
<span style="mso-tab-count: 1;"> </span>Pemahaman dan kesadaran dari entitas
bisnis untuk menjaga hubungan baik dengan seluruh pemangku kepentingan dalam
upaya minimasi dampak negatif dan maksimasi dampak positif aktivitas
operasional perusahaan menuju pembangunan berkelanutan inilah yang kini
dipahami sebagai CSR (Corporate Social Responbility. Menguatnya paradigma
pembangunan berkelanjutan dan inisiatif tanggung jawab sosial perusahaan atau
CSR membuat pelaporan kinerja sosial dan lingkungan perusahaan dianggap sama
pentingnya dengan pelaporan kinerja ekonomi. Masalah terbesarnya adalah bahwa
mutu laporan-laporan nonfinansial memang belumlah sebaik mutu laporan
finansial. Selain usianya yang terpaut jauh (>500 vs. 10-20 tahun),
kesenjangan di antara keduanya ditandai oleh derajat keformalan, pihak yang
dituju, serta interval laporan.</div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; mso-layout-grid-align: none; tab-stops: .5in; text-align: justify; text-autospace: none; text-indent: -.25in;">
<span style="mso-tab-count: 1;"> </span>Gazdar (2007) menyatakan ada empat hal
yang membuat mengapa pelaporan nonfinansial ini menjadi sangat penting:</div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; mso-layout-grid-align: none; tab-stops: .5in; text-align: justify; text-autospace: none; text-indent: -.25in;">
<span style="mso-tab-count: 1;"> </span>Pertama, meningkatkan reputasi perusahaan.
Semakin transparen perusahaan dalam aspek-aspek yang dituntut oleh seluruh
pemangku kepentingannya, semakin tinggi pulalah reputasi perusahaan. Tentu
saja, kalau kinerja yang dilaporkan itu baik dan valid. Karenanya, perusahaan
harus terlebih dahulu meningkatkan kinerjanya dengan sungguh-sungguh. Validitas
juga sangat penting, karena pemangku kepentingan tidak akan pernah memaafkan
perusahaan yang melakukan pembohongan publik.</div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; mso-layout-grid-align: none; tab-stops: .5in; text-align: justify; text-autospace: none; text-indent: -.25in;">
<span style="mso-tab-count: 1;"> </span>Kedua, melayani tuntutan pemangku
kepentingan. Pemangku kepentingan adalah pihak-pihak yang terpengaruh oleh dan
bisa memengaruhi perusahaan dalam mencapai tujuannya. Tentu saja, mereka yang
terpengaruh hidupnya oleh perusahaan berhak untuk mengetahui aspek-aspek yang
bersentuhan dengan kehidupan mereka. Mereka yang bisa memengaruhi perusahaan
sangat perlu untuk mendapat informasi yang benar, sehingga pengaruh mereka bisa
diarahkan ke tujuan yang tepat.</div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; mso-layout-grid-align: none; tab-stops: .5in; text-align: justify; text-autospace: none; text-indent: -.25in;">
<span style="mso-tab-count: 1;"> </span>Ketiga, membantu perusahaan dalam membuat
berbagai keputusan. Laporan kinerja yang baik tentu saja akan memuat
indikator-indikator yang akan membantu perusahaan melihat kekuatan dan
kelemahan dirinya. Perusahaan bisa sedikit lebih tenang dalam aspek yang
indikator-indikatornya menunjukkan kekuatan. Di sisi lain, perusahaan perlu
mencurahkan sumberdaya yang lebih besar untuk aspek-aspek yang tampak masih
lemah. Perusahaan memilikiLaporan periodik dengan indikator yang konsisten
sangat diperlukan di sini, sehingga naik turunnya kinerja bisa terpantau dan
disikapi dengan keputusanyang tepat.<br />
Keempat, membuat investor dengan mudah memahami kinerja perusahaan. Sebagaimana
yang sudah diungkapkan di atas, ada kebutuhan yang semakin tinggi dari investor
untuk bisa mengetahui kinerja perusahaan yang sesungguhnya. Para investor
jangka panjang benar-benar ingin mengetahui apakah modal yang ditanamkannya
aman atau tidak. Perusahaan-perusahaan yang memiliki kinerja sosial dan
lingkungan yang tinggi memiliki kemungkinan yang lebih baik untuk terus
berlanjut usahanya, dan para investor tentu lebih berminat untuk menanamkan
modalnya pada perusahaan-perusahaan tersebut.</div>
<div class="MsoNormal" style="line-height: 150%; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
</div>
Dhina Munawarohhttp://www.blogger.com/profile/12658973461323887271noreply@blogger.com0tag:blogger.com,1999:blog-8493052078047392065.post-65046397521561315252014-06-09T06:29:00.002+07:002014-06-09T06:29:13.084+07:00HARMONISASI AKUNTANSI INTERNASIONAL<div dir="ltr" style="text-align: left;" trbidi="on">
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<div align="center" class="MsoNormal" style="line-height: 150%; mso-layout-grid-align: none; text-align: center; text-autospace: none;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">HARMONISASI AKUNTANSI
INTERNASIONAL</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengertian
Harmonisasi</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Harmonisasi
merupakan proses untuk meningkatkan kompatibilitas (kesesuaian) praktik
akuntansi dengan menentukan batasan-batasan seberapa besar praktik-praktik
tersebut dapat beragam. Harmonisasi akuntansi mencakup harmonisasi:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Standar akuntansi (yang berkaitan dengan
pengukuran dan pengungkapan)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengungkapan yang dibuat oleh
perusahaan-perusahaan public terkait dengan penawaran surat berharga dan
pencatatan pada bursa efek</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Standar audit Survei Harmonisasi
Internasional</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perbedaan Harmonisasi dan
Standardisasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Harmonisasi
dengan standardisasi memiliki perbedaan yaitu:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Harmonisasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l6 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Proses
untuk meningkatkan kompabilitas (kesesuaian) praktik akuntansi dengan
menentukan batasan-batasan seberapa besar praktik-praktik tersebut dapat
beragam</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l6 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tidak
menggunakan pendekatan satu ukuran untuk semua</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l6 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tetapi
mengakomodasi beberapa perjanjian dan telah mengalami kemajuan yang besar
secara internasional dalam tahun-tahun terakhir</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l6 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Hamonisasi
jauh lebih fleksibel dan terbuka</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Standardisasi</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l5 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penetapan sekelompok aturan yang kaku
dan sempit</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l5 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penerapan satu standar atau aturan
tunggal dalam segala situasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l5 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Standarisasi tidak mengakomodasi
perbedaan-perbedaan antarnegara</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l5 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Lebih sukar untuk diimpelemntasikan
secara internasional</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pro
dan Kontra terhadap Harmonisasi Standar Akuntansi Internasional </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Keuntungan
yang didapatkan dari Harmonisasi Internasional antara lain:</span></div>
<ol start="1" style="margin-top: 0in;" type="a">
<li class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l2 level1 lfo6; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pasar modal menjadi global dan
modal investasi dapat bergerak di seluruh dunia tanpa hambatan berarti.
Standar pelaporan keuangan berkualitas tinggi yang digunakan secara
konsisten di seluruh dunia akan memperbaiki efisiensi alokasi modal.</span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l2 level1 lfo6; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Investor dapat membuat
keputusan investasi yang lebih baik, portofolio akan lebih beragam dan
risiko keuangan berkurang.</span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l2 level1 lfo6; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perusahaan-perusahaan dapat
memperbaiki proses pengambilan keputusan strategi dalam bidang merger dan
akuisisi.</span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l2 level1 lfo6; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Gagasan terbaik yang timbul
dari aktivitas pembuatan standar dapat disebarkan dalam mengembangkan
standar global yang berkualitas tertinggi.</span></li>
</ol>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: 22.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Disamping memiliki beberapa
keuntungan, standar akuntansi internasional ini menuai kritik, ditakutkan bahwa
adopsi standar internasional akan menimbulkan standar yang berlebihan.
Perusahaan harus merespons terhadap susunan tekanan nasional, social, politik,
dan ekonomi yang semakin meningkat dan semakin dibuat untuk memenuhi ketentuan
internasional tambahan yang rumit dan berbiaya besar.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: 22.5pt;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Arti
Rekonsiliasi dan Pengakuan terhadap Perbedaan Standar Akuntansi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dua pendekatan lain yang diajukan
sebagai solusi yang mingkin digunakan untuk mengatasi permasalahan yang terkait
dengan isi laporan keuangan lintas batas: (1) rekonsiliasi dan (2) pengakuan
bersama.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Melalui rekonsiliasi, perusahaan
asing dapat menyusun laporan keuangan dengan menggunakan standar akuntansi
negara asal, tetapi harus menyediakan rekonsiliasi antara ukuran-ukuran
akuntansi yang penting di negara asal dan di negara dimana laporan keuangan
dilaporkan.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pengakuan bersama terjadi apabila
pihak regulator di luar negara asal menerima laporan keuangan perusahaan asing
yang didasarkan pada prinsip-prinsip negara asal. </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">E.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Identifikasi
Organisasi Internasional yang Mendorong Harmonisasi Akuntansi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Enam organisasi telah menjadi pemain
utama dalam penentuan standar akuntansi internasional dan dalam mempromosikan
harmonisasi akuntansi internasional:</span></div>
<ol start="1" style="margin-top: 0in;" type="a">
<li class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Badan Standar Akuntasi
Internatonal (IASB)</span></li>
</ol>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Merupakan
badan pembuat standar sector swasata yang independen yang didirikan pada tahun
1973 oleh oganisasi akuntansi professional di sembilan negara dan
direstrukturisasi pada tahun 2001.</span></div>
<ol start="2" style="margin-top: 0in;" type="a">
<li class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Komisi Uni Eropa (EU)</span></li>
</ol>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tujuan EU
adalah untuk mencapai integrasi pasar keuangan Eropa. Untuk mencapai tujuan
ini, EC telah memperkenalkan direktif dan mengambil langkah inisiatif yang
sangat besar untuk mencapai pasar tunggal.</span></div>
<ol start="3" style="margin-top: 0in;" type="a">
<li class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Organisasi Internasional Komisi Pasar Modal (IOSCO)</span></li>
</ol>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Organisasi
ini beranggotakan sejumlah badan regulator pasar modal yang ada di lebih dari
100 negara.</span></div>
<ol start="4" style="margin-top: 0in;" type="a">
<li class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Federasi Internasional Akuntan
(IFAC)</span></li>
</ol>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Merupakan
organisasi tingkat dunia yang memiliki 159 organisasi anggota di 118 negara,
yang mewakili lebih dari 2,5 juta orang akuntan.</span></div>
<ol start="5" style="margin-top: 0in;" type="a">
<li class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kelompok Kerja Ahli
Antarpemerintah Perserikatan Bangsa-bangsa atas Standar Internasional
Akuntansi dan Pelaporan (ISAR)</span></li>
</ol>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Merupakan
satu-satunya kelompok kerja antar pemerintah yang membahas akuntansi dan audit
pada tingkat perusahaan. </span></div>
<ol start="6" style="margin-top: 0in;" type="a">
<li class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kelompok Kerja dalam Stnadar
Akuntansi Organisasi Kerja Sama dan Pembangunan Ekonomi (EOCD)</span></li>
</ol>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Merupakan
organisasi internasional negara-negara industry maju yang berorientasi ekonomi
pasar.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">F.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pendekatan
Baru Uni Eropa dan Mengaitkannya Dengan Integrasi pasar keuangan Eropa</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Salah satu tujuan EU adalah untuk
mencapai integrasi pasar keuangan Eropa. Untuk mencapai tujuan ini, EC telah
memperkenalkan direktif dan mengambil langkah inisiatif yang sangat besar untuk
mencapai pasar tunggal.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Direktif Keempat dan Ketujuh
memiliki pengaruh yang dramatis terhadap pelaporan keuangan di seluruh EU,
yaitu membawa akuntansi di seluruh negara anggota EU ke tahap penyeragaman yang
baik dan relatif memadai. Direktif ini mengharmonisasikan penyajian akan rugi
dan laba (laporan laba rugi) serta neraca dan menambah informasi tambahan
minimum dalam catatan, secara khusus pengungkapan pengaruh aturan pajak atas
hasil yang dilaporkan.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Komisi mengumumkan bahwa EU perlu
untuk bergerak secara tepat dengan maksud untuk memberikan sinyal yang jelas
bahwa perusahaan yang sedang berupaya untuk melakukan pencatatan di Amerika
Serikat dan pasar-pasar dunia lainnya akan tetap dapat bertahan dalam kerangka
dasar akuntansi EU. EC juga menekankan agar EU memperkuat komitmennya terhadap
proses penentuan standar internasional, yang menawarkan solusi paling efisien
dan cepat untuk masalah-masalah yang dihadapi perusahaan yang beroperasi dalam
skala internasional.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: 22.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pada tahun 2000, EC mengadopsi strategi pelaporan keuangan yang
baru. Hal yang menarik dari strategi ini adalah usulan aturan bahwa seluruh
perusahaan EU yang tercatat dalam pasar teregulasi, termasuk bank, perusahaan
asuransi dan SME (perusahaan berukuran kecil dan menengah), menyusun akun-akun
konsolidais sesuai dengan IFRS.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: 22.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><br />
Organisasi Internasional Komisi Pasar Modal (IOSCO)</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: 22.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Organisasi Internasional Komisi Pasar Modal (International
Organization of Securities Commissions – IOSCO) beranggotakan sejumlah badan
regulator pasar modal yang ada di lebih dari 100 negara. Menurut bagian
pembukaan anggaran IOSCO:</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: 22.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Otoritas pasar modal memutuskan untuk bekerja bersama-sama
dalam memastikan pengaturan pasar yang lebih baik, baik pada tingkat domestik
maupun internasional, untuk mempertahankan pasar yang adil, efisien dan sehat</span></div>
<ol start="1" type="1">
<li class="MsoNormalCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l8 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Saling
menukarkan informasi berdasarkan pengalaman masing-masing untuk mendorong
perkembangan pasar domestic.</span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l8 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Menyatukan
upaya-upaya untuk membuat standar dan pengawasan efektif terhadap
transaksi surat berharga internasional.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormalCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l8 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Memberikan
bantuan secara bersama-sama untuk memastikan integritas pasar melalui
penerapan standar yang ketat dan penegakan yang efektif terhadap
pelanggaran.</span></li>
</ol>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: 22.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sebuah komite teknis IOSCO memusatkan perhatian pada
pengungkapan dan akuntansi multinasional. Tujuan utamanya adalah untuk
memfasilitasi proses yang dapat digunakan para penerbit saham kelas dunia untuk
memperoleh modal dengan cara yang paling efektif dan efisien pada seluruh pasar
modal yang terdapat permintaan investor.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: 22.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Ringkasan Standar Pengungkapan Internasional untuk Penawaran
Lintas Batas dan Penawaran Perdana oleh Perusahaan Penerbit Luar Negeri
(Diterbitkan oleh Organisasi Internasional Komisi Pasar Modal, 1998)</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l7 level1 lfo9; text-align: justify; text-indent: -13.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Identitas Direktur, Manajemen
Senior, dan Penasihat serta Pernyataan Tanggung jawab</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Standar ini mengidentifikasikan
perwakilan perusahaan dan orang-orang yang terlibat dalam pencatatan saham
perusahaan atau pendaftarannya dan menunjukkan orang yang bertanggung jawab.
Definisi orang yang dibahas dalam standar ini mungkin berbeda di masing-masing
negara dan ditentukan berdasarkan hukum negara asal.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: 40.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l7 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Menawarkan Statistik dan Perkiraan
Jadwal</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Standar ini memberikan informasi
utama mengenai cara melakukan penawaran dan identifikasi tanggal-tanggal
penting yang terkait dengan penawaran. Perlu dipahami bahwa pencatatan tidak
selalu melibatkan penawaran.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: 40.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l7 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Informasi Utama</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Standar ini meringkas informasi
utama mengenai kondisi keuangan, kapitalisasi, dan faktor-faktor risiko
perusahaan.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: 40.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l7 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Informasi Mengenai Perusahaan</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Standar ini memberikan informasi
mengenai operasi usaha perusahaan, produk yang dihasilkan atau jasa yang
diberikan dan faktor-faktor yang mempengaruhi usahanya tersebut.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: 40.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l7 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Evaluasi serta Prospek Operasi dan
Keuangan</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Standar ini menyediakan penjelasan
manajemen mengenai faktor-faktor yang dapat mempengaruhi kondisi keuangan dan
hasil operasi perusahaan, dan analisis manajemen mengenai faktor dan tren yang
diperkirakan memiliki dampak yang material terhadap kondisi keuangan dan hasil
operasi perusahaan di masa mendatang. Di beberapa negara, ramalan dan laporan
mengenai prospek perusahaan untuk tahun berjalan dan atau periode lain di masa
depan mungkin diwajibkan.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: 40.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l7 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Direktur dan Manajemen</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Standar ini memberikan informasi
yang menyangkut direktur dan manajer perusahaan yang memungkinkan investor
untuk memeriksa pengalaman, kualifikasi dan tingkat kompensasi orang-orang
serta hubungan mereka dengan perusahaan. Definisi orang yang dibahas dalam
standar pengungkapan ini dapat berbeda di masing-masing negara dan akan
ditentukan oleh hukum negara asal. Informasi yang menyangkut karyawan
perusahaan juga diwajibkan.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: 40.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l7 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pemegang Saham Utama dan Transaksi
Pihak Istimewa</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Standar ini memberikan informasi
mengenai pemegang saham utama dan pihak lain yang mengendalikan atau mungkin
mengendalikan perusahaan. Standar ini juga memberikan informasi mengenai
transaksi-transaksi yang dilakukan oleh perusahaan dengan pihak-pihak yang
berafiliasi dengan perusahaan dan apakah persyaratan transaksi tersebut telah
wajar bagi perusahaan.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: 40.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l7 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Informasi Keuangan<span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Standar ini menjelaskan laporan
keuangan manakah yang harus dimasukkan ke dalam dokumen, beserta periode yang
tercakup, lamanya laporan keuangan dan informasi lain yang bersifat keuangan.
Negara di mana suatu perusahaan melakukan pencatatan (atau sedang mendafar diri
untuk melakukan pencatatan) akan menentukan struktur komprehensif
prinsip-prinsip akuntansi dan audit yang akan diterima untuk digunakan dalam
penyusunan dan audit laporan keuangan.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: 40.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l7 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Penawaran</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Standar ini memberikan informasi
mengenai penawaran surat berharga, rencana distribusi surat berharganya dan
masalah-masalah terkait.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l7 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">10.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Informasi Tambahan</span></div>
<div class="MsoNormalCxSpLast" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Standar ini memberikan informasi
yang kebanyakan bersifat wajib, yang tidak tercakup dalam dokumen yang ada.</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sumber:</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://muachajah.blogspot.com/2013/04/bab-7-harmonisasi-akuntansi.html">http://muachajah.blogspot.com/2013/04/bab-7-harmonisasi-akuntansi.html</a></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://nunung-nur.blogspot.com/2011/05/harmonisasi-akuntansi-internasional.html">http://nunung-nur.blogspot.com/2011/05/harmonisasi-akuntansi-internasional.html</a></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify;">
<a href="http://dindanang.wordpress.com/2013/04/24/harmonisasi-akuntansi-internasional/">http://dindanang.wordpress.com/2013/04/24/harmonisasi-akuntansi-internasional/</a><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">http://um-a.blogspot.com/2013/05/bab-7-bab-8.html</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: justify;">
<br /></div>
</div>
Dhina Munawarohhttp://www.blogger.com/profile/12658973461323887271noreply@blogger.com0tag:blogger.com,1999:blog-8493052078047392065.post-83335950466306786702014-05-07T04:49:00.001+07:002014-05-07T04:49:08.329+07:00puisi<div dir="ltr" style="text-align: left;" trbidi="on">
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Dhina Munawarohhttp://www.blogger.com/profile/12658973461323887271noreply@blogger.com0tag:blogger.com,1999:blog-8493052078047392065.post-57666847605028252802014-05-07T04:20:00.000+07:002014-05-07T04:20:11.118+07:00BAB VI Pelaporan Keuangan dan Perubahan Harga<div dir="ltr" style="text-align: left;" trbidi="on">
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<b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-fareast-font-family: Batang;">BAB VI</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">PELAPORAN KEUANGAN DAN
PERUBAHAN HARGA</span></b></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Definisi Perubahan Harga</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Untuk memahami makna istilah perubahan harga (changing prices),
harus dibedakan antara pergerakan harga umum dan pergerakan harga
spesifik, yang keduanya masuk dalam istilah perubahan harga itu.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Perubahan harga umum</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Suatu
perubahan harga umum terjadi apabila secara rata-rata harga seluruh barang dan
jasa dalam suatu perekonomian mengalami perubahan. Unit-unit moneter memperoleh
keuntungan atau mengalami kerugian daya beli. Kenaikan harga secara keseluruhan
disebut inflasi (inflation), sedangkan penurunan harga disebut deflasi
(deflation).</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Perubahan harga spesifik</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Perubahan
harga spesifik mengacu pada perubahan dalam harga barang atau jasa tertentu
yang disebabkan oleh perubahan dalam permintaan dan penawaran.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Alasan Laporan Keuangan Memiliki Potensi
Menyesatkan Selam Periode Perubahan Harga</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Selama periode inflasi, nilai aktiva yang dicatat sebesar biaya
akuisisi awalnya jarang mencerminkan nilai terkininya (yang lebih tinggi).
Nilai aktiva yang lebih rendah menghasilkan beban yang dinilai lebih rendah dan
laba dinilai lebih tinggi.</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Ketidakakuratan
pengukuran ini mendistorsi :</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">proyeksi
keuangan yang didasarkan pada data seri waktu historis</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">anggaran
yang menjadi dasar pengukuran kinerja</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l9 level1 lfo4; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">data
kinerja yang tidak dapat mengisolasi pengaruh inflasi yang tidak dapat
dikendalikan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Laba
yang dinilai lebih pada gilirannya akan menyebabkan :</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: Batang;">K</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">enaikan
dalam proporsi pajak</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l11 level1 lfo5; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Permintaan
deviden lebih banyak dari pemegang saham.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l11 level1 lfo5; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Permintaan
gaji dan upah yang lebih tinggi dari pada pekerja.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l11 level1 lfo5; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Tindakan
yang merugikan dari negara tuan rumah (pengenaan pajak lebih besar).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Jenis Penyesuaian Inflasi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Setiap jenis perubahan harga memiliki pengaruh yang berbeda terhadap
ukuran-ukuran posisi keuangan dan kinerja operasi suatu perusahaan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l5 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Penyesuaian Tingkat Harga Umum</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Jumlah
mata uang yang disesuaikan terhadap perubahan tingkat harga umum (daya beli)
disebut mata uang konsatan biaya historis atau ekuivalen daya beli umum.
Sebagai contoh, selama periode kenaikan harga, aktiva berumur panjang yang
dilaporkan didalam neraca sebesar biaya akuisisi awalnya dinyatakan dalam mata
uang nominal. Apabila biaya historisnya tersebut dialokasikan terhadap laba
periode kini (dalam bentuk beban depresiasi), pendapatan, yang mencerminkan
daya beli kini, ditandingkan dengan biaya yang mencerminkan daya beli (yang
lebih tinggi) dari periode terdahulu saat aktiva tersebut dibeli. Oleh sebab
itu, jumlah nominal harus disesuaikan untuk perubahan dalam daya beli umum uang
agar dapat ditandingkan secara tepat dengan transaksi kini.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Penyesuaian Biaya Kini</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Model
biaya kini berbeda dengan akuntansi yang konvesional dalam dua aspek utama.
Pertama, aktiva tetap dinilai berdasarkan biaya kini dan bukan biaya historis.
Kedua, laba adalah jumlah sumber daya yang dapat didistribusikan oleh
perusahaan dalam suatu periode (tanpa memperhitungkan komponen pajak), namun
tetap dapat mempertahankan kapasitas produktif atau modal fisik perusahaan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Sudut
Pandang Internasional Terhadap Akuntansi Inflasi Amerika Serikat</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Pada tahun 1979, FSAB mengeluarkan Pernyataan Standar Akuntansi
Keuangan (statement of financial accounting standards-SFAS) No. 33. Berjudul
“pelaporan keuangan dan perubahan harga”, pernyataan ini mengharuskan
perusahaan-perusahaan AS yang memiliki persediaan dan aktiva tetap. Banyak
pengguna dan penyusun informasi keuangan yang telah sesuai dengan SFAS No.33
mengemukakan bahwa:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Pengungkapan ganda yang diwajibkan oleh FASB
membingungkan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Biaya untuk penyusunan pengungkapan ganda ini
terlalu besar.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Pengungkapan daya beli konstan biaya historis
tidak terlalu bermanfaat bila dibandingkan data biaya kini.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
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<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">²<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">INGGRIS<br />
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Komite Standar Akuntansi Inggris (Accounting
Standard Commitee-ASC) menerbitkan Pernyataan Standard Praktik Akuntansi 16
(Statement Of Standard Accounting Practice-SSAP 16).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Perbedaan SSAP 16 dengan SFAS 33 yaitu :</span></b></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Apabila standar AS mengharuskan akuntansi dolar
konstan dan biaya kini, SSAP 16 mengadopsi hanya metode biaya kini untuk
pelaporan eksternal.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l10 level1 lfo9; text-align: justify; text-indent: -.25in;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Apabila penyesuaian inflasi AS berpusat pad
laporan laba rugi, laporan biaya kini di Inggris mewajibkan baik laporan laba
rugi dan neraca biaya kini, beserta pencatatan penjelasan.</span></div>
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<br /></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Standar di Inggris memperbolehkan tiga pilihan
pelaporan :</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l8 level1 lfo10; text-align: justify; text-indent: -.25in;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Menyajikan akun-akun biaya kini sebagai laporan
keuangan dasar dengan akun-akun pelengkap biaya historis.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l8 level1 lfo10; text-align: justify; text-indent: -.25in;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Menyajikan akun-akun biaya historis sebagai
laporan keuangan dasar dengan akun-akun pelengkap biaya kini.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l8 level1 lfo10; text-align: justify; text-indent: -.25in;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Menyediakan akun-akun biaya kini sebagai
satu-satunya akun yang dilengkapi dengan informasi biaya historis yang memadai.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">E.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Badan
Standar Akuntansi Internasional</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">IASB telah menyimpulkan bahwa laporan posisi keuangan dan kinerja
operasi dalam mata uang lokal menjadi tidak berarti lagi dalam suatu lingkungan
yang mengalami hiperinflasi. Secara khusus laporan keuangan suatu perusahaan
yang melakukan pelaporan dalam mata uang perekonomian hiperinflasi, apakah
didasarkan pada kerangka penilaian biaya historis atau biaya kini, harus
disajikan ulang sesuai dengan daya beli konstan pada tanggal neraca. Aturan ini
juga berlaku untuk angka terkait dalam periode sebelumnya. Keuntungan atau
kerugian daya beli yang terkait dengan posisi kewajiban atau aktiva moneter
bersih dimasukan kedalam laba kini. Perusahaan yang melakukan pelaporan juga
harus mengungkapkan :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Fakta bahwa penyajian ulang untuk perubahan
dalam daya beli unit pengukuran telah dilakukan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Kerangka dasar penilaian aktiva yang digunakan
dalam laporan keuangan utama yaitu penilaian biaya historis atau biaya kini.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Identitas dan tingkat indeks harga pada tanggal
neraca, beserta dengan perubahannya selama periode pelaporan</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Keuntungan atau kerugian moneter bersih selama
periode tersebut</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">F.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Isu-isu Mengenai Inflasi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l7 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Apakah dolar konstan atau biaya kini yang lebih
baik mengukur pengaruh inflasi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l7 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Perlakuan akuntansi terhadap keuntungan dan
kerugian inflasi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l7 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Akuntansi inflasi luar negeri.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l7 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Menghindari fenomena kejatuhan ganda.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">G.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Akuntansi Untuk Inflasi di Luar Negeri</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Di Amerika serikat, FASB berupaya untuk membahas masalah inflasi dengan
mewajibkan perusahaan pelapor yang besar untuk melakukan eksperimen dengan
pengungkapan daya beli konstan biaya historis dan pengungkapan biaya kini. FAS
89, yang mendorong (dan bukan lagi mengharuskan) perusahaan untuk
memperhitungkan perubahan harga, masih meninggalkan permasalahan yang masih
belum terselesaikan dalam dua tingkatan. Pertama perusahaan mungkin terus
mempertahankan nilai aktiva nonmoneter berdasarkan biaya historisnya (disajikan
ulang untuk perubahan tingkat harga umum) atau menyajikan ulang berdasarkan
ekuivalen biaya kini. Kedua, perusahaan yang memilih untuk menyediakan data
biaya kini tambahan atas operasi luar negeri memiliki dua metode pilihan dalam
mentranslasikan dan menyajikan ulang akun-akun luar negeri dalam dolar AS.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
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<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">sumber
: </span></div>
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<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">²<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;"><a href="http://khair2120.wordpress.com/2011/03/19/transaksi-mata-uang-asing/"><span style="color: blue;">http://khair2120.wordpress.com/2011/03/19/transaksi-mata-uang-asing/</span></a></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">²<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;"><a href="http://lhiyagemini.blogspot.com/2012/04/bab-7-resume-pelaporan-keuangan-dan.html"><span style="color: blue;">http://lhiyagemini.blogspot.com/2012/04/bab-7-resume-pelaporan-keuangan-dan.html</span></a></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
</div>
Dhina Munawarohhttp://www.blogger.com/profile/12658973461323887271noreply@blogger.com0tag:blogger.com,1999:blog-8493052078047392065.post-87227394818484422012014-05-07T04:19:00.001+07:002014-05-07T04:19:43.049+07:00BAB V Translasi Mata Uang Asing<div dir="ltr" style="text-align: left;" trbidi="on">
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<br />
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">BAB V</span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">TRANSALASI MATA UANG ASING</span></b></div>
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<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Batang","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Batang;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Pengertian
Translasi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Translasi adalah proses pelaporan informasi keuangan dari satu
mata uang ke mata uang asing lainnya untuk mempersiapkan laporan keuangan
gabungan yang memberikan laporan pada para pembaca informasi mengenai
operasional perusahaan secara global.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Convenience Translation adalah perusahaan membuat daftar saham
perusahaan pada translasi saham asing dengan maksud untuk memiliki usaha asing
atau gabungan atau ingin mengomunikasikan hasil operasional dan seluruh laporan
keuangan kepada pemegang saham asing.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Masalah translasi adalah nilai tukar tidak pernah stabil,
fluktuasi mata uang meningkatkan nilai tukar mata uang asing yang dapat
digunakan pada proses translasi mata uang asing serta menciptakan keuntungan dan
kerugian atas translasi mata uang asing.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l4 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Batang","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Batang;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">LATAR
BELAKANG DAN TERMINOLOGI</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Transaksi mata uang bisa terjadi
langsung di pasar spot, pasar forward, atau pasar swap</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kurs
pasar spot dipengaruhi berbagai faktor, termasuk juga perbedaan tingkat inflasi
antar negara, perbedaan pada saham nasional, dan ekspektasi mengenai arah
tingkat mata uang selanjutnya. Kurs ini bersifat langsung atau tidak langsung.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kurs
pada pasar forward adalah persetujuan untuk mentranslasikan sejumlah mata uang
yang telah ditetapkan untuk masa yang akan datang. Transaksi pada pasar
forward mendapatkan potongan atau premi dari pasar spot, atau sebagai tingkat
palsu pasar forward.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Transaksi
kurs swap melibatkan pembelian spot dan penjualan forward yang simultan, atau
penjualan spot dan pembelian forward mata uang.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-add-space: auto; mso-list: l4 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Batang","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Batang;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">EFEK
LAPORAN KEUANGAN TERHADAP KURS ALTERNATIF TRANSLASI MATA UANG ASING</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tiga kurs translasi yang digunakan
untuk mentranslasikan neraca mata uang asing terhadap mata uang domestic,
yaitu:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l1 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kurs
saat ini; kurs yang berlaku pada tanggal laporan keuangan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l1 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kurs
historis; translasi mata uang yang berlaku saat asset dengan mata uang pertama
kali didapatkan atau saat kewajiban dengan mata uang asing pertama kali muncul.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l1 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kurs
rata-rata; nilai rata-rata biasa atau dengan pembobotan baik pada kurs historis
atau saat ini.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tipe dalam Penyesuaian Tukar-Menukar</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<a href="http://alena19.files.wordpress.com/2012/04/new-picture-1.png"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-no-proof: yes; text-decoration: none; text-underline: none;"><img alt="http://alena19.files.wordpress.com/2012/04/new-picture-1.png?w=300&h=167" border="0" height="219" src="file:///C:\Users\Dhina\AppData\Local\Temp\msohtmlclip1\01\clip_image002.gif" width="413" /></span></a><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></b></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-add-space: auto; mso-list: l5 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Transaksi
Mata Uang Asing</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kriteria Mata Uang Fungsional</span></div>
<div align="center">
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="padding: 0in 0in 0in 0in; width: 99.75pt;" valign="top" width="133">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Faktor
Ekonomi</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 166.5pt;" valign="top" width="222">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Mata
Uang Lokal sebagai Mata Uang Fungsional</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 176.25pt;" valign="top" width="235">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Mata
Uang Induk Perusahaan sebagai Mata Uang Fungsional</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="padding: 0in 0in 0in 0in; width: 99.75pt;" valign="top" width="133">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Arus
Kas</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 166.5pt;" valign="top" width="222">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Menggunakan
mata uang local dan tidak berpengaruh terhadap arus kas</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 176.25pt;" valign="top" width="235">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Berpengaruh
secara langsung terhadap arus kas dan dikembalikan ke induk perusahaan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="padding: 0in 0in 0in 0in; width: 99.75pt;" valign="top" width="133">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Harga
Jual</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 166.5pt;" valign="top" width="222">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sangat
tidak peduli dengan tingkat perubahan nilai tukar dan diatur oleh kompetisi
local</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 176.25pt;" valign="top" width="235">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Responsif
terhadap perubahan nilai tukar dan dilakukan oleh kompetisi internasional</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="padding: 0in 0in 0in 0in; width: 99.75pt;" valign="top" width="133">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Harga
Pasar</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 166.5pt;" valign="top" width="222">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kebanyakan
pada negara adidaya dan menggunakan mata uang local</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 176.25pt;" valign="top" width="235">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kebanyakan
pada negara induk dan menggunakan mata uang negara induk</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="padding: 0in 0in 0in 0in; width: 99.75pt;" valign="top" width="133">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Anggaran
Biaya</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 166.5pt;" valign="top" width="222">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sering
terjadi pada daerah local</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 176.25pt;" valign="top" width="235">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sangat
berkaitan dengan faktor produktif yang diberikan dari induk perusahaan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="padding: 0in 0in 0in 0in; width: 99.75pt;" valign="top" width="133">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Keuangan</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 166.5pt;" valign="top" width="222">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Menggunakan
mata uang local dan dilayani oleh operasional local</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 176.25pt;" valign="top" width="235">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Diberikan
oleh induk perusahaan atau bergantung pada induk perusahaan agar memenuhi
kewajiban jangka panjang</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6; mso-yfti-lastrow: yes;">
<td style="padding: 0in 0in 0in 0in; width: 99.75pt;" valign="top" width="133">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Internal
Perusahaan</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 166.5pt;" valign="top" width="222">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Jarang,
tidak ekstensif</span></div>
</td>
<td style="padding: 0in 0in 0in 0in; width: 176.25pt;" valign="top" width="235">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sering
kali dan transaksi yang ekstensif</span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-add-space: auto; mso-list: l5 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perspektif
Transaksi Tunggal</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pada transaksi tunggal, penyesuaian
nilai tukar (baik stabil atau tidak) dimasukkan sebagai penyesuaian terhadap
pembukuan transaksi awal dengan alasan bahwa transaksi dan perjanjiannya
merupakan kejadian tunggal.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l5 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perspektif
Transaksi Ganda</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pada perspektif transaksi ganda,
penerimaan piutang mempertimbangkan kejadian yang terpisah dari penjualan yang
memberikan tambahan pendapatan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l4 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Batang","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Batang;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">TRANSLASI
MATA UANG ASING</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l5 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Metode
Nilai Tukar Tunggal</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l5 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Metode
Nilai Tukar Ganda </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l3 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Metode
Current-Noncurrent</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l3 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Metode
Moneter-Nonmoneter</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l3 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Metode
Kurs Sementara</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-list: l4 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<strong><span style="font-family: "Batang","serif"; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-family: Batang;"><span style="mso-list: Ignore;">E.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></strong><strong><span style="font-size: 12.0pt; line-height: 150%;">KEUNTUNGAN DAN KERUGIAN TRANSLASI MATA UANG ASING</span></strong><strong><span style="font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></strong></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pendekatan
akuntansi untuk penyesuaian translasi mata uang asing, yaitu:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l2 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penangguhan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l2 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penangguhan dan Amortisasi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l2 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penangguhan Sebagian</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l2 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tidak Ada Penangguhan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Batang","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Batang;"><span style="mso-list: Ignore;">F.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Translansi
Mata Uang Asing di Berbagai Negara</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l7 level1 lfo7; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Inggris : laporan keuangan harus disesuaikan
terlebih dahulu pada level harga saat itu lalu ditranslasikan menggunakan kurs
saat ini</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l7 level1 lfo7; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Amerika Serikat : metode kurs
sementara</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<ol start="3" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l7 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Batang;">Jepang : kurs
saat ini pada semua kondisi dengan penyesuaian translasi mata uang asing
yang diperlihatkan pada neraca dalam ekuitas pemegang saham</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sumber :</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://si-uccul.blogspot.com/2013/04/pelaporan-pengungkapan-akuntansi.html">http://si-uccul.blogspot.com/2013/04/pelaporan-pengungkapan-akuntansi.html</a></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Courier New";"><span style="mso-list: Ignore;">o<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">http://alena19.wordpress.com/2012/04/15/bab-6-translasi-mata-uang-asing/</span></div>
</div>
Dhina Munawarohhttp://www.blogger.com/profile/12658973461323887271noreply@blogger.com0tag:blogger.com,1999:blog-8493052078047392065.post-36907064154792720042014-05-07T04:18:00.004+07:002014-05-07T04:18:49.095+07:00BAB IV Pelaporan dan Pengungkapan<div dir="ltr" style="text-align: left;" trbidi="on">
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">BAB IV</span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">PELAPORAN DAN PENGUNGKAPAN</span></b></div>
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<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; tab-stops: 28.35pt; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Perkembangan
Pengungkapan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; tab-stops: 28.35pt; text-align: justify; text-indent: .25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Perkembangan sistem pengungkapan sangat berkaitan dengan perkembangan
sistem akuntansi. Standar dan praktik pengungkapan dipengaruhi oleh
sumber-sumber keuangan, sistem hukum, ikatan politik dan ekonomi, tingkat
pembangunan ekonomi, tingkat pendidikan, budaya, dan pengaruh lainnya. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; tab-stops: 28.35pt; text-align: justify; text-indent: .25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Perbedaan nasional dalam pengungkapan umumnya didorong oleh perbedaan
dalam tata kelola perusahaan dan keuangan. Di Amerika Serikat, Inggris dan
negara-negara Anglo Amerika lainnya, pasar ekuitas menyediakan kebanyakan
pendanaan yang dibutuhkan perusahaan sehingga menjadi sangat maju. Di
pasar-pasar tersebut, kepemilikan cenderung tersebar luas di antara banyak
pemegang saham dan perlindungan terhadap investor sangat ditekankan. Investor
institusional memainkan peranan yang semakin penting di negara-negara ini,
menuntut pengembalian keuangan dan nilai pemegang saham yang meningkat.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; tab-stops: 28.35pt; text-align: justify; text-indent: .25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Di kebanyakan negara-negara lain (seperti Prancis, Jepang dan beberapa
negara pasar yang berkembang), Kepemilikan saham masih masih tetap sangat
terkonsentrasi dan bank (dan atau pemilik keluarga) secara tradisional menjadi
sumber utama pembiayaan perusahaan. Bank-bank ini, kalangan dalam dan lainnya
memperoleh banyak informasi mengenai posisi keuangan dan aktivitas perusahaan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo2; tab-stops: 28.35pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: EN-SG;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Konsep – Konsep pengungkapa</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">n</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Pengungkapan
Cukup</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; tab-stops: 28.35pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Pengungkapan cukup adalah pengungkapan yang di wajibkan oleh standar
akuntansi yang berlaku.</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo3; tab-stops: 28.35pt; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Pengungkapan
Wajar</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; tab-stops: 28.35pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Pengungkapan wajar merupakan konsep yang bersifat lebih positif,
pengungkapan yang wajar merupakan tujuan etis agar dapat memberikan perlakuan
yang sama dan bersifat umum bagi semua pemakai laporan keuangan</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;"></span></b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo3; tab-stops: 28.35pt; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Pengungkapan
Penu</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">h</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo2; tab-stops: 21.3pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Pendekatan Pengungkapan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l5 level1 lfo4; tab-stops: 21.3pt; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Translasi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; tab-stops: 21.3pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Memberikan penampilan internasional kepada laporan primer dan memberikan
keuntungan dari sisi hubungan masayaraka</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">t</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l5 level1 lfo4; tab-stops: 21.3pt; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Informasi Khusus</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; tab-stops: 21.3pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Mengupayakan untuk menjelaskan kepada pembaca asing mengenai standar
akuntansi tertentu yang mendasari penyusunan laporan keuangan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l5 level1 lfo4; tab-stops: 21.3pt; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Restatement</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; tab-stops: 21.3pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Melakukan estimasi terhadap beberapa besar penyesuaian laba yang terjadi
seandainya GAAP dengan non negara asal yang dipakai dengan hasil akhir angka
laba EPS yang konsisten.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l5 level1 lfo4; tab-stops: 21.3pt; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Laporan primer-sekunder</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; tab-stops: 21.3pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Laporan primer sesuai dengan standar nasional sedangkan laporan sekunder
sesuai dengan standar negara yang di tuju.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; tab-stops: 21.3pt; text-align: justify; text-indent: 28.35pt;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo2; tab-stops: 21.3pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Praktik Pelaporan dan Pengungkapan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; tab-stops: 21.3pt; text-align: justify; text-indent: .25in;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Aturan pengungkapan sangat berbeda di seluruh dunia dalam beberapa hal
seperti laporan arus kas dan perubahan ekuitas, transaksi pihak terkait,
pelaporan segmen, nilai wajar aktiva dan kewajiban keuangan dan laba per saham.
Pada bagian ini perhatian dipusatkan pada :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l6 level1 lfo5; tab-stops: 21.3pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Pengungkapan Informasi yang melihat masa depan, mencakup :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo6; tab-stops: 21.3pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">ramalan
pendapatan, laba rugi, laba rugi per saham (EPS), pengeluaran modal, dan pos
keuangan lainnya</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo6; tab-stops: 21.3pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">informasi
prospektif mengenai kinerja atau posisi ekonomi masa depan yang tidak terlalu
pasti bila dibandingkan dengan proyeksi pos, periode fiskal, dan proyeksi
jumlah </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.5in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo6; tab-stops: 21.3pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">laporan
rencana manajemen dan tujuan operasi di masa depan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l6 level1 lfo5; tab-stops: 21.3pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Pengungkapan
Segmen</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; tab-stops: 21.3pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Permintaan investor dan analis akan informasi mengenai hasil operasi dan
keuangan segmen industri tergolong signifikan dan semakin meningkat. Contoh,
para analis keuangan di Amerika secara konsisten telah meminta data laporan
dalam bentuk disagregat yang jauh lebih detail dari yang ada sekarang. Standar
Pelaporan Keuangan Internasional (IFRS) juga membahas pelaporan segmen yang
sangat mendetail. Laporan ini membantu para pengguna laporan keuangan untuk
memahami secara lebih baik bagaimana bagian-bagian dalam suatu perusahaan
berpengaruh terhadap keseluruhan perusahaan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l6 level1 lfo5; tab-stops: 21.3pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Laporan Arus
Kas dan Arus dana</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; tab-stops: 21.3pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">IFRS dan standar akuntansi di Amerika Serikat, Inggris, dan sejumlah
besar negara-negara lain mengharuskan penyajian laporan arus kas.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l6 level1 lfo5; tab-stops: 21.3pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Pengungkapan
Tanggung Jawab Sosial</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; tab-stops: 21.3pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Saat ini perusahaan dituntut untuk menunjukkan rasa tanggung jawab
kepada sekelompok besar yang disebut sebagai pihak-pihak yang berkepentingan
(stakeholders) – karyawan, pelanggan, pemasok, pemerintah, kelompok aktivis,
dan masyarakat umum.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l6 level1 lfo5; tab-stops: 21.3pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Pengungkapan
khusus bagi para pengguna laporan keuangan non domestik dan atas prinsip
akuntansi yang digunakan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; tab-stops: 21.3pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Laporan keuangan dapat berisi pengungkapan khusus untuk mengakomodasi
para pengguna laporan keuangan nondomestik. Pengungkapan yang dimaksud seperti
:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo7; tab-stops: 21.3pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">“</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Penyajian ulang untuk kenyamanan” informasi keuangan ke dalam mata uang
nondomestik</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo7; tab-stops: 21.3pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Penyajian ulang hasil dan posisi keuangan secara terbatas menurut
keompok kedua standar akuntansi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo7; tab-stops: 21.3pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;">Satu set lengkap laporan keuangan yang disusun sesuai dengan kelompok
kesua standar akuntansi; dan beberapa pembahasan mengenai perbedaan antara
prinsip akuntansi yang banyak digunakan dalam laporan keuangan utama dan
beberapa set prinsip akuntansi yang lain.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-SG;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sumber:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://andinurhasanah.wordpress.com/2013/05/15/bab5-pelaporan-dan-pengungkapan/">http://andinurhasanah.wordpress.com/2013/05/15/bab5-pelaporan-dan-pengungkapan/</a></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">http://nurulakuntansiinternasional.blogspot.com/2012/06/pelaporan-pengungkapan.html</span></div>
</div>
Dhina Munawarohhttp://www.blogger.com/profile/12658973461323887271noreply@blogger.com0tag:blogger.com,1999:blog-8493052078047392065.post-24039291880073168812014-05-07T04:18:00.001+07:002014-05-07T04:18:19.608+07:00BAB III Akuntansi Komparatif<div dir="ltr" style="text-align: left;" trbidi="on">
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">BAB III</span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">AKUNTANSI KOMPARATIF</span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l10 level1 lfo8; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">ISTILAH
STANDAR DAN PENENTUAN STANDAR</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Standar
akuntansi</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Standar akuntansi dapat dikatakan sebagai pedoman
umum penyusunan laporan keuangan yang merupakan pernyataan resmi tentang
masalah akuntansi tertentu yang dikeluarkan oleh badan berwenang dan berlaku
dalam lingkungan tertentu. Standar akuntansi biasanya terdiri dari:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">deskripsi
tentang masalah yang dihadapi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">diskusi
logis atau cara memecahkan masalah</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">terkait
dengan keputusan/ teori diajukan suatu solusi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Standar akuntansi menurut Edey (1977)
dibagi menjadi empat tipe, yaitu:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l12 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">tipe
1 akuntan harus memberitahukan kepada user tentang apa yang mereka kerjakan
dengan cara mengungkapkan metode dan asumsi (kebijakan akuntansi) yang di anut.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l12 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">tipe
2 membantu pencapaian beberapa keseraaman penyajian tentang pernyataan
akuntansi tertentu.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l12 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">tipe
3 menghendaki pengungkapan hal-hal khusus yang mempengaruhi pertimbangan user.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l12 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">tipe
4 menghendaki keputusan implisit/eksplisit yang harus di buat tentang penilaian
aktiva dan penentuan laba yang disetujui.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Tujuan
dalam penentuan Standar</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penentuan standar merupakan pilihan sosial sehingga
suatu standara mungkin bermanfaat bagi pihak tertentu dan merugikan pihak lain.
Kebanyakan isu-isu yang berkaitan dengan akunyansi secara politik bersifat
sensitif yang disebabkan:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l3 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">kebutuhan
terhadap standar akuntansi muncul bila terdapat pertentangan</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">informasi
akuntansi dapat mempengaruhi tingkat kemakmuran penggunaannya.</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify; text-indent: -.25in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dalam menentukan
standar ada dua pendekatan, yaitu:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rrepresentative
Faithfulness, pendekatan ini menghendaki pelaporan yang bersifat netral dan
penyajian wajar laporan keuangan melalui proses penentuan standar. Pendekatan
ini menyamakan akuntansi dengan proses pemetaan dimana peta harus dibuat akurat
dengan menggambarkan keadaan keuangan perusahaan secara wajar.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l6 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Economic
Consequences, pendekatan ini menghendaki asopsi standar yang memiliki
konsekwensi ekonomi menguntungkan. Pendekatan ini cenderung mengarah penentuan
standar yang meemiliki pengaruh positif.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br />
<b style="mso-bidi-font-weight: normal;">Proses penentuan standar</b></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biasanya proses penentuan standar dilakukan melalui
proses terbuka (due-procees). FASB sebagai contoh dalam proses ini mengikuti
prosedur sebagai berikut:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Identifikasi
masalah dari masalah yang muncul di catat dalam agendanya.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penunjukkan
group yang anggotanya terdiri dari masyarakat akuntansi dan bisnis.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Discussion
Memrorandum (DM) di sebarkan kepublik untuk di evaluasi selama satu periode
paling lambat 60 hari.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l8 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dengan
pendapat dilakukan untuk membahas keunggulan dan kelemahan berbagai alternatif
yang diajukan FASB</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l8 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Atas
berbagai komnentar yang diterima, FASB mengeluarkan ‘exposure draft” (ED)
mengenai standaar akuntansi yang diajukan. ED menentukan posisi yang pasti dari
FASB tentang masalah yang dibahas.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l8 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">ED
disebar luaskan ke masyarakat untuk di evaluasi paling lambat 30 hari</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l8 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dengan
pendapat untuk membahas kelemahan dan kebaikan berbagai alternatif yang
diajukan FASB</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l8 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Atas
dasar berbagai komentar yang diterima, maka FASB mengambil langkah sebagai
berikut:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">mengadopsi
standar tersebut sebagai pernyataan rtesmi</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">mengajukan
revisi terhadap standar yang diusulkan melalui prosedur “due process”.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l9 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menunda
pengeluaran standar dan menyimpan masalah dalan agenda</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tidak
mengeluarkan standar dan menghapus isu dari agenda</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pendekatan penentuan standar</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dua
pendekatan yang dapat digunakan dalam penentuan standar akuntansi adalah:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pendekatan
pasar bebas</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pendekatan ini
dilandasi asumsi bahwa informasi akuntansi merupakan komiditi ekonomi serupa
dengan barang atau jasa yang lain.Sehingga informasi akuntansi akan dipengaruhi
kekuatan permintaan dan penawaran. Pasar dipandang sebagai mekanisme yang ideal
untuk menentukan jenis informasi yang harus diungkapkan dan kelompok penerima
informasi. Dengan demikian standar akuntansi menentukan informasi yang
dihasilkan dan siapa akan menerima informasi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pendekatan
regulasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pendekatan ini
berpendapat bahwa kegagalan pasar atau informasi yang asismetris dalam
kaitannya dengan kuantias dan kualitas. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 2.0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l10 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SISTEM
AKUNTANSI DI NEGARA-NEGARA MAJU</span></div>
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<span style="line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span>PERANCIS<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
Akuntansi di
Perancis sangat terkait dengan kode sehingga sangat mungkin melewatkan
kenyataan bahwa legislasi hukum komersial (Code de Commerce) dan hukum pajak
sebenarnya menentukan banyak praktek akuntansi dan pelaporan keuangan di
Perancis. Dasar utama aturan akuntansi adalah Hukum Akuntansi 1983 dan Dekrit
akuntansi 1983 yang memuat Plan Compatible General wajib digunakan oleh seluruh
perusahaan. Setiap perusahaan harus memiliki manual akuntansi. Ciri khusus
akuntansi di Perancis adalah terdapatnya dikotomi antara laporan keuangan
perusahaan secara tersendiri dengan laporan kelompok yang dikonsolidasikan.
Hukum Perancis memperbolehkan perusahaan Perancis untuk mengikuti Standar
Pelaporan Keuangan Internasional (International Financial Reporting
Standards-IFRS). Alasannya, banyak perusahaan multinasional dari Perancis yang
mencatat sahamnya di luar negeri.<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
Lima organisasi utama yang terlibat
dalam proses penetapan standard di Perancis:</div>
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<span style="line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Counseil National de la Comptabilite atau CNC
(Badan Akuntansi Nasional)<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Comite de la Reglementation Comptable atau CRC
(Komite Regulasi Akuntansi)<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Autorite des Marches Financiers atau AMF
(Otoritas Pasar Keuangan)<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Ordre des Experts-Comptables atau OEC (Ikatan
Akuntan Publik)<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Compagnie Nationale des Commisaires aux Comptes
atau CNCC (Ikatan Auditor Kepatuhan Nasional)<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; text-align: justify;">
Perusahaan Perancis melaporkan
neraca, laporan laba rugi, catatan atas laporan keuangan, laporan direktur, dan
laporan auditor. Tidak terdapat ketentuan mengenai laporan perubahan posisi
keuangan atau laporan arus kas walaupun CNCC merekomendasikan untuk membuatnya.
Untuk memberikan gambaran yang sebenarnya dan sewajarnya (image fidele),
laporan keuangan harus disusun sesuai dengan peraturan (regularite) dan dengan
niat baik (sincerite). Dalam pengukuran akuntansi, aktiva tetap didepresiasikan
menurut provisi pajak umumnya menurut garis lurus atau saldo berganda.
Persediaan harus dinilai sebesar nilai yang lebih rendah antara biaya atau
nilai realisasi dengan menggunakan metode FIFO atau metode rata-rata
tertimbang. Biaya penelitian yang diamortisasi tidak lebih dari 5 tahun.
Kebanyakan resiko dan ketidakpastian dapat dicadangkan, seperti yang terkait
dengan litigasi, restrukturisasi, dan asuransi swadaya dan hal ini memungkinkan
timbulnya kesempatan melakukan perataan laba.</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; text-align: justify; text-indent: -.25in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l1 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span>JERMAN<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
Negara Jerman
adalah salah satu Negara yang mendominasi perkembangan Akuntansi Internasional
saat ini. Negara Jerman merupakan salah satu pendiri Komite Standar Akuntansi
Internasional atau International Accounting Standards Board (IASB) dan memiliki
peran penting dalam mengarahkan agenda IASB. Negara-negara yang lainnya adalah
Prancis, Jepang, Inggris, Belanda, dan Amerika Serikat. Lingkungan akuntansi di
Jerman mengalami perubahan terus menerus dan hasilnya luar biasa sejak
berakhirnya Perang Dunia I. Hukum komersial pada secara khusus menuntut adanya
berbagai prinsip tata buku yang teratur dan audit secara independen hampir
tidak tersisa setelah perang usai. Hukum perusahaan tahun 1965 mengubah sistem
pelaporan keunagan Jerman dengan mengarah pada ide-ide Inggris Amerika tetapi
hanya berlaku bagi perusahaan besar. Pada awal tahun 1970an, Uni Eropa mulai
mengeluarkan direktif harmonisasi, yang harus diadopsi oleh Negara-negara
anggotanya ke dalam hukum nasional. Direktif Uni Eropa yang keempat, ketujuh,
dan kedelapan seluruhnya masuk ke dalam hukum Jerman melalui Undang-Undang
Akuntansi Komprehensif yang diberlakukan pada tanggal 19 Desember 1985. Dua
undang-undang baru diberlakukan pada tahun 1998, yang pertama menambah sebuah
paragraf baru dalam buku ketiga Hukum Komersial Jerman sehingga memungkinkan
perusahaan yang menerbitkan saham/utang pada sebuah pasar modal yang
terorganisir untuk menggunakan prinsip akuntansi yang diterima secara
internasional dalam laporan keuangan konsolidasi yang dibuatnya. Kedua,
memperbolehkan pendirian organisasi sektor swasta untuk menetapkan standar
akuntansi atas laporan keuangan konsolidasi. Hukum pajak secara garis besar
menentukan akuntansi komersial. Prinsip penentuan (Massgeblichkeitsprinzip)
menentukan bahwa laba kena pajak ditentukan oleh apa yang tercatat dalam
catatan keuangan perusahaan.</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
Undang-undang
tentang pengendalian dan transparansi tahun 1998 memperkenalkan keharusan bagi
kementrian kehakiman untuk mengakui badan swasta yang menetapkan standard
nasional untuk memenuhi tujuan berikut:</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l7 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Mengembangkan rekomendasi atas penerapan standar
akuntansi dalam laporan keuangan konsolidasi<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l7 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Memberikan nasehat kepada kementrian kehakiman
atas legislasi akuntansi yang baru<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.25in; mso-add-space: auto; mso-list: l7 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Mewakili Jerman dalam organisasi akuntansi
internasional seperti IASB<br />
Undang-undang Akuntansi tahun 1985 secara khusus menentukan ketentuan
akuntansi, auditing, dan pelaporan keuangan yang berbeda-beda menurut ukuran
perusahaan, bukan menurut bentuk orgasisasi. Undang-undang Akuntansi 1985
secara khusus menentukan isi dan bentuk laporan keuangan yang meliputi neraca,
laporan laba rugi, catatan atas laporan keuangan, laporan manajemen, dan
laporan auditor.<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
Berdasarkan hukum
komersial (HGB), metode pembelian/akuisisi adalah metode konsolidasi yang
utama, meskipun penyatuan kepemilikan juga dapat diterapkan dalam kondisi yang
terbatas. Dua bentuk metode pembelian yang diizinkan adalah metode nilai buku
dan metode revaluasi. HGB tidak mengatur translasi mata uang asing dan
perusahaan di Jerman menggunakan sejumlah metode. Perbedaan translasi
diperlakukan dengan beberapa cara, akibatnya perhatian khusus harus diberikan
terhadap catatan laporan keuangan di mana metode translasi mata uang asing
harus dijelaskan.</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l1 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="mso-bidi-font-family: Calibri;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span>JEPANG</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
Akuntansi dan
pelaporan keuangan di Jepang mencerminkan gabungan berbagai pengaruh domestic
dan internasional. Untuk memahami akuntansi di Jepang, seseorang harus memahami
budaya, praktik usaha, dan sejarah Jepang. Jepang merupakan masyarakat
tradisional dengan akar budaya dan agama yang kuat. Perusahaan-perusahaan
Jepang saling memiliki ekuitas saham satu sama lain, dan seringkali
bersama-sama memiliki perusahaan lain. Investasi yang saling bertautan ini
menghasilkan konglomerasi industri yang meraksasa yang disebut sebagai
Keiretsu. Modal usaha Keiretsu ini sedang dalam perubahan seiring dengan
refomasi struktural yang dilakukan Jepang untuk mengatasi stagnasi ekonomi yang
berawal pada tahun 1990an. </div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
Pemerintah nasional
masih memiliki pengaruh paling signifikan terhadap akuntansi di Jepang.
Regulasi akuntansi didasarkan pada tiga undang-undang, yaitu hukum komersial,
undang-undang pasar modal, dan undang-undang pajak penghasilan perusahaan.
Hukum komersial diatur oleh kementrian kehakiman (MOJ). Hukum tersebut
merupakan inti dari regulasi akuntansi di Jepang dan yang paling memiliki
pengaruh besar. Perusahaan milik public harus memenuhi ketentuan lebih lanjut
dalam undang-udang pasar modal (Securities and Exchange Law-SEL) yang diatur
oleh Kementrian Keuangan. Tujuan utama SEL adalah untuk memberikan informasi
dalam pengambilan keputusan investasi.</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
Perusahaan yang
didirikan menurut hukum komersial diwajibkan untuk menyususn laporan wajib yang
harus mendapatkan persetujuan dalam rapat tahunan pemegang saham yang berisi
necara, laporan laba rugi, laporan usaha, proposal atas penggunaan (apropriasi)
laba ditahan, schedule pendukung. Perusahaan yang mencatatkan sahamnya juga
harus menyusun laporan keuangan sesuai dengan undang-undang pasar modal yang
secara umum mewajibkan laporan keuangan dasar yang sama dengan hukum komersial
ditamabha dengan laporan arus kas.</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
Hukum komersial
mewajibkan perusahaan-perusahan besar untuk menyusun laporan konsolidasi. Anak
perusahaan dikonsolidasikan jika induk perusahaan secara langsung dan tidak
langsung mengendalikan kebijakan keuangan dan operasionalnya. Goodwill diukur
menurut dasar nilai wajar aktiva bersih yang diakuisisi dan diamortisasi selama
maksimum 20 tahun. Persediaan dapat dinilai berdasarkan biaya perolehan mana
yang lebih rendah antara biaya atau harga pasar, namun biaya yang paling banyak
digunakan. Regulasi dan Penegakan Aturan Akuntansi Pemerintah nasional memiliki
pengaruh paling signifikan terhadap akuntansi di Jepang. Regulasi akuntansi
didasarkan pada tiga undang- undang:</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
Hukum Komersial,
Undang- undang Pasar Modal dan Undang- undang Pajak Penghasilan Perusahaan.
Ketiga hokum tersebut berhubungan dan berkaitan satu sama lain. Seseorang
peneliti Jepang menyebut keadaan tersebut sebagai “ Sistem Hukum segitiga “.<br />
Hukum Komersial diatur oleh Kementrian Kehakiman ( MOJ ). Hukum tersebut
merupakan inti dari regulasi akuntansi di Jepang dan yang paling memiliki
pengaruh besar. Seluruh perusahaan yang didirikan menurut Hukum Komersial
diwajibkan untuk memenuhi provisi akuntansi, yang dimuat dalam “ aturan- aturan
menyangkut neraca, laporan laba rugi , laporan usaha, dan skedul pendukung
perusahaan dengan kewajiban terbatas.<br />
Perusahaan milik public harus memenuhi ketentuan lebih lanjut dalam Undang-
undang Pasar Modal ( Securities and Exchange Law – SEL ) yang diatur oleh
Kementrian Keuangan.</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
SEL dibuat berdasarkan
Undang – undang Pasar Modal AS dan diberlakukan terhadap Jepang oleh Amerika
Serikat selama masa pendudukan AS setelah Perang Dunia II. Tujuan utama SEL
adalah untuk memberikan informasi dalam pengambilan keputusan investasi.<br />
Dewan Pertimbangan Akuntansi Usaha ( Business Accounting Deliberation Council –
BADC ) merupakan lembaga penasehat khusus bagi Kementrian Keuangan yang
bertanggung jawab untuk mengembangkan standar akuntansi sesuai dengan SEL. BADC
diangkat oleh Kementrian Keuangan dan bekerja paruh waktu. Mereka berasal dari
kalangan akademis, pemerintahan, lingkaran bisnis serta anggota Institut
Akuntan Publik bersertifikat di Jepang ( Japan Institut Of Certified Accountants
– JICPA ). (Anggota BADC memiliki latar belakang akuntansi, berbeda dengan
latar belakang hokum untuk individu yang bekerja dalam masalah – masalah Hukum
Komersial pada Kementrian kehakiman). BADC didukung oleh organisasi penelitian
yang dikenal sebagai Institut Penelitian Keuangan Perusahaan (Corporate Finance
Research Institut). JICPA merupakan organisasi profesi CPA di Jepang.</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
Seluruh CPA harus
menjadi anggota JICPA. Selain menyediakan tuntunan dalam pelaksanaan suatu
audit, JICPA menerbitkan tuntunan implementasi dalam masalah- masalah akuntansi
dan melakukan konsultasi dengan BADC dalam mengembangkan standar akuntansi.
Standar auditing yang diterima secara umum (mirip yang ada di Amerika Serikat
), lebih disebarluaskan oleh BADC daripada oleh JICPA.</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 2.0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 2.0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 2.0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l10 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">PERSAMAAN DAN PERBEDAAN SISTEM
AKUNTANSI DI NEGARA-NEGARA MAJU</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Aturan dan sistem akuntansi di
negara - negara maju memiliki perbedaan dan juga persamaan sistem, di mana
dalam setiap standar yang di gunakan oleh negara tersebut memiliki kekurangan
dan kelebihan masing - masing dalam penerapan sistem akuntansi di negaranya. Standar
dan aturan akuntansi yang ditetapkan di negara tertentu tentunya tidak
sepenuhnya sama dengan negara lain. Peran profesi akuntan dalam menentukan
standar dan aturan akuntansi lebih banyak ditemukan di negara-negara yangtelah
memasukkan aturan-aturan profesional dalam aturan-aturan perusahaan, seperti di
Inggris dan Amerika Serikat.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Christopher Nobes dan Robert Parker
(1995:11)menjelaskan adanya tujuh faktor yang menyebabkan perbedaan penting
yang berskala internasional dalam perkembangan sistem dan praktik akuntansi.
Faktor-faktor tersebut antara lain adalah</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l11 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "inherit","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sistem<span style="mso-spacerun: yes;"> </span>hokum</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l11 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pemilik dana </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l11 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pengaruh sistem perpajakan </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l11 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kemantapan profesi akuntan </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l11 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Inflasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l11 level1 lfo12; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Teori akuntansi </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">7.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Accidents of history </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 2.0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sumber
:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l5 level1 lfo13; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://ahmaderik.blogspot.com/2011/04/istilah-standar-akuntansi-dan-penentuan.html">http://ahmaderik.blogspot.com/2011/04/istilah-standar-akuntansi-dan-penentuan.html</a></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l5 level1 lfo13; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://iren-tugassoftskill.blogspot.com/2011/03/sistem-akuntansi-negara-negara-maju.html">http://iren-tugassoftskill.blogspot.com/2011/03/sistem-akuntansi-negara-negara-maju.html</a></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l5 level1 lfo13; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">http://blognyavita.blogspot.com/2012/06/persamaan-dan-perbedaan-sistem.html</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 2.0in; mso-add-space: auto; text-align: justify;">
<br /></div>
</div>
Dhina Munawarohhttp://www.blogger.com/profile/12658973461323887271noreply@blogger.com0tag:blogger.com,1999:blog-8493052078047392065.post-37418454752082372082014-05-07T04:17:00.001+07:002014-05-07T04:17:27.718+07:00BAB II Perkembangan dan Klasifikasi Akuntansi Internasional<div dir="ltr" style="text-align: left;" trbidi="on">
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">BAB II</span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-ansi-language: IN;">PERKEMBANGAN DAN KLASIFIKASI
AKUNTANSI INTERNASIONAL</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;"></span></b></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">I.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">FAKTOR-FAKTOR YANG MEMPENGARUHI PERKEMBANGAN DUNIA AKUNTANSI</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; tab-stops: 0in; text-align: justify; text-indent: .25in;">
<span lang="SV" style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Akuntansi Internasional</span><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";"> <span style="background: white;">adalah akuntansi untuk transaksi internasional,
perbandingan prinsip akuntansi antar negara yang berbeda dan harmonisasi
berbagai standar akuntansi dalam bidang kewenangan pajak, auditing dan bidang
akuntansi lainnya.</span> </span><span lang="IN" style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Akuntansi harus
berkembang agar mampu memberikan informasi yang diperlukan dalam pengambilan
keputusan di perusahaan pada setiap perubahan lingkungan bisnis.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">Beberapa karakteristik era ekonomi global yang ada dalam akuntansi
internasional antara lain:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Bisnis
internasional</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Hilangnya
batasan-batasan antar Negara era ekonomi global sering sulit untuk
mengindentifikasi Negara asal suatu produk atau perusahaan, hal ini terjadi
pada perusahaan multinasional</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Ketergantungan pada
perdagangan internasional</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Ada 8 (delapan) faktor yang
mempengaruhi perkembangan akuntansi internasional, yaitu:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sumber pendanaan</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Di
Negara-negara dengan pasar ekuitas yang kuat, akuntansi memiliki focus atas
seberapa baik manajemen menjalankan perusahaan (profitabilitas), dan dirancang
untuk membantu investor menganalisis arus kas masa depan dan resiko terkait.
Sebaliknya, dalam system berbasis kredit di mana bank merupakan sumber utama
pendanaan, akuntansi memiliki focus atas perlindungan kreditor melalui
pengukuran akuntansi yang konservatif.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sistem Hukum</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dunia
barat memiliki dua orientasi dasar: hukum kode (sipil) dan hukum umum (kasus).
Dalam Negara-negara hukum kode, hukum merupakan satu kelompok lengkap yang
mencakup ketentuan dan prosedur sehingga aturan akuntansi digabungkan dalam
hukum nasional dan cenderung sangat lengkap. Sebaliknya, hukum umum berkembang
atas dasar kasus per kasus tanpa adanya usaha untuk mencakup seluruh kasus
dalam kode yang lengkap.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perpajakan<br />
Di kebanyakan Negara, peraturan pajak secara efektif menentukan standar karena
perusahaan harus mencatat pendapatan dan beban dalam akun mereka untuk
mengklaimnya untuk keperluan pajak. Ketka akuntansi keuangan dan pajak
terpisah, kadang-kadang aturan pajak mengharuskan penerapan prinsip akuntansi
tertentu.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Ikatan Politik dan Ekonomi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Inflasi<br />
Inflasi menyebabkan distorsi terhadap akuntansi biaya histories dan
mempengaruhi kecenderungan (tendensi) suatu Negara untuk menerapkan perubahan
terhadap akun-akun perusahaan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tingkat Perkembangan Ekonomi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Faktor
ini mempengaruhi jenis transaksi usaha yang dilaksanakan dalam suatu
perekonomian dan menentukan manakah yang paling utama</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tingkat Pendidikan</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Standard
praktik akuntansi yang sangat rumit akan menjadi tidak berguna jika
disalahartikan dan disalahgunakan. Pengungkapan mengenai resiko efek derivatif
tidak akan informatif kecuali jika dibaca oleh pihak yang berkompeten</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Budaya<br />
Empat dimensi budaya nasional, menurut Hofstede: individualisme, jarak
kekuasaan, penghindaran ketidakpastian, maskulinitas.</span></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">II.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PERKEMBANGAN AKUNTANSI DALAM EKONOMI YANG BERORIENTASI PASAR</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Akuntansi
keuangan yang berorientasi pada makrekonomi mungkin mengakui secara formal
nilai penemuan dari mineral atau kandungan minyak, menghitung beban depresiasi
atas peralatan produkstif berdasarkan unit produksi, dan mengizinkan
penghapusan biaya tertentu dengan cepat jika hal ini merupakan kepentingan
pembangunan ekonomi regional atau nasional. </span></div>
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<b><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pola Mikroekonomis</span></b></div>
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<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Ekonomi
yang berorientasi pada pasar, termasuk ekonomi yang tidak begitu banyak
mendapat campur tangan administrasi pemerintah pusat, mempercayakan sebagian
besar kesejahteraan ekonomi kepada aktivitas-aktivitas bisnis dari
indvidu-individu dan masing-masing perusahaan bisnis. Dengan demikian, dalam
ekonomi ini, terdapat suatu orientasi fundamental yang mengarah pada setiap sel
dari akivitas ekonomi. Hal ini begitu berurat berakar di organisasi-organisasi
ekonomi barat dimana orientasi ini berlaku bagi banyak proses bisnis, hukum,
legislative dan sosial. </span></div>
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<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dengan
aktivitas-aktivitas swasta dan bisnis sebagai inti urusan dalam ekonomi yang
berorientasi kepada pasar dan dengan akuntansi melakukan fungsi jasa bagi
bisnis dan perusahaan-perusahaan bisnis, tampaknya wajar saja bahwa akuntansi
akan mengorientasikan dirinya kepada pertimbangan-pertimbangan mikro yang sama,
yang telah terbentuknya secara mapan dalam lingkungannya. Beberapa pernyataan
yang berkaitan dengan pola ini menyangkut:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perusahaan
menyediakan titik-titik vokal bagi aktivitas-aktivitas ekonomi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l8 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kebijakan utama
perusahaan bisnis adalah untuk menjamin kelangsungan hidupnya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l8 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Optimasi dalam
pengertian ekonomi adalah kebijakkan terbaik perusahaan untuk bertahan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l8 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Akuntansi, sebagai
cabang ekonomi bisnis, mendapatkan konsep-konsep dan aplikasi aplikasinya dari
analisis ekonomi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Konsep
akuntansi utama dalam pola pengembangan yang didasarkan pada mikro ekonomi
adalah bahwa proses akuntansi harus mempertahankan secara konstan jumlah
investasi modal moneter dalam perusahaan dalam nilai riil.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<b><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Disiplin Independen</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Akuntansi dengan kata lain , bergantung
pada dirinya menjadi suatu disiplin yang independen. Pendekatan terhadap
perkembangan Akuntansi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l10 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pendekatan
makro ekomomi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; vertical-align: top;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">P</span><span lang="IN" style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">raktik akuntansi
didapatkan dan dirancang untuk meningkatkan tujuan makroekonomi nasional.
Tujuan perusahaan umumnya mengikuti dan bukan memimpin kebijn nasional, karena
perusahaan bisnis mengoordinasikan kegiatan mereka dengan kebijakan oasional.
Karenanya, sebagai contoh, suatu kebijakan nasional berupa lapangan kerja
yangstabil dengan menghindari perubahan besardalam siklusbisnisakan
menghasilkan praktik akuntansi yang meratakan laba. Atau, untuk mendorong
perkembangan industri tertentu, suatu negara dapat mengizinkan penghapusan
pengeluaran modal secara cepat pada beberapa industri tersebut. Akuntansi di
Swedia berkembang dan pendekatan makroekonomi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l10 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pendekatan mikro
ekonomi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Akuntansi berkembang dari prinsip-prinsip mikroekonomi.
Fokusnya terletak pada perusahaan secara individu yang memiliki tujuan untuk
bertahan hidup. Untuk mencapai tujuan ini, perusahaan harus memperlahankan
modal fisik yang dimiliki. Juga sama pentingnya bahwa perusahaan memisahkan
secara jelas modal dari laba untuk mengevaluasi dan mengendalikan aktivitas
usaha. Pengukuran akuntansi yang didasarkan pada biaya penggañtian sangat
didukung karena paling sesuai dengan pendekatan ini. Akuntansi di Belanda
berkembang dari mikroekono</span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">m</span><span lang="IN" style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">i.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l10 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pendektan
independen</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; vertical-align: top;">
<span lang="IN" style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Akuntansi berasal dan praktik bisnis dan berkembang secara</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"> <i>ad
hoc, </i><span style="background: white;">dengan dasar perlahan-lahan dan
pertimbangan, coba-coba, dan kesalahan. Akuntansi dipandang sebagai Fungsi
jasa yang konsep dan prinsipnya di ambi</span></span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">l</span><span lang="IN" style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"> dan proses bisnis
yang dijalankan, diambilkan dari cabang keilmuan seperti ekonomi. Bisnis
menghadapi kerumitan dunia nyata dan ketidakpastian yang senantiasa terjadi
melalui pengalaman, praktik, dan intuisi. Akuntansi berkembang dengan cara yang
sama. Sebagai contoh, laba secara sederhana merupakan hal yang paling
bermanfaat dalam praktik dan pengungkapan secara pragmatis menjawab kebutuhan
para pengguna. Akuntansi berkembang secara independen di lnggris dan Amerika
Serikat.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l10 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pendekatan yang
seragam</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Akuntansi distandardisasi dan digunakan sebagai alat
untuk kendali administrasi oleh pemerintah pusat. Keragaman dalam pengukuran,
pengungkapan, dan penyajian akan memudahkan perancang pemerintah, otoritas
pajak dan bahkan manajer untuk menggunakan informasi akuntansi dalam
mengendalikan seluruh jenis bisnis. Secara umum, pendekatan seragam digunakan
di negara-negara dengan keterlibatan pemerintah yang besar dalam perencanaan
ekonomi di mana akuntansi digunakan antara lain untuk mengukur kinerja,
mengalokasikan sumber daya, mengumpulkan pajak dan mengendalikan harga.
Prancis, dengan bagan akuntansi nasional yang seragam, merupakan pendukung
utama pendekatan seragam. Sistem Hukum: Akuntansi Hukum Umum dengan Hukum Kode.</span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">III.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">NEGARA YANG DOMINAN DALAM PERKEMBANGAN PRAKTEK AKUNTANSI</span></b><b style="mso-bidi-font-weight: normal;"><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; tab-stops: .5in; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Beberapa negara
yang dominan terhadap perkembangan akuntansi antara lain:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l7 level1 lfo6; tab-stops: .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Prancis</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l7 level1 lfo6; tab-stops: .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Jepang</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l7 level1 lfo6; tab-stops: .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Amerika Serikat</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dalam perkembangannya negara Prancis dan
Jepang masih kurang dominan ketimbang Amerika Serikat. Hal ini dapat dilihat
dari perkembangan akuntansi Jepang yang dalam perkembangannya saat ini
didasarkan pada IFRS yang ada.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Akuntansi Internasional adalah dimensi internasional
dalam akuntansi sebagai pengguna (users), hal-hal yang berkaitan dengan
permasalahan akuntansi dari prespektif internasional (global) serta
aturan-aturan dan standar akuntansi pada beberapa negara.<br />
Didalam perkembangannya akuntansi internasional mempunyai pengaruh yang
signifikan terhadap beberapa Negara:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sumber pendanaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Amerika serikat dan Inggris memiliki pasar ekuitas yang kuat,
memiliki focus atas seberapa baik manajemen menjalankan perusahaan
(profitabilitas) dan dirancang untuk membantu investor untuk menganalisis kas
masa depan dan resiko, sedangkan system berbasis kredit memiliki focus atas
perlindungann kreditor melalui pengukuran akuntansi yang konservatif</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">. <span style="background: white;">Sebagai
contoh Jepang dan swiss yang mengungkapkan pengungkapan public secara luas
dianggap tidak perlu karena lembaga keuangan mempunyai akses yang sangat luas
untuk mendapatkan informasi yang diinginkan.</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l6 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perpajakan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Jerman dan swedia menentukan peraturan pajak secara efektif
dengan menentukan standar akuntansi karena perusahaan harus mencatat pendapatan
dan beban dalam akun yang diklaim pajak.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> <span style="background: white;">Belanda menentukan laba kena
pajak didasarkan pada laba akuntansi keuangan</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l6 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Ikatan politik dan
Ekonomi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Berawal di tali dan menyebar di negara eropa bersama dengan
gagasan pembaruan. Inggris mengekspor akuntan dan konsep akuntansi di wilayah
kekuasaan. Amerika memaksa rezim pengatur akuntansi bergaya As di jepang dan
banyak Negara yang mengunakan system akuntansi yang dikembangkan di tempat lain
entah dipaksakan atau karena pilihan sendiri.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l6 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Inflansi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Inflansi mempengaruhi kencenderungan suatu Negara menerapakan
perubahan harga terhadap akun akun perusahaan . Israel, meksiko, dan beberapa
Negara di amerika selatan mengunakan akuntansi tingkat harga umum karena
berpengalaman dengan hyperinflansi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">IV.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">KLASIFIKASI AKUNTANSI DAN BISA MEMBANDINGKANNYA</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; tab-stops: .25in; text-align: justify; text-indent: .25in;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Klasifikasi yang dimaksud adalah bagaimana membedakan
klasifikasi atau perbandingan sistem akuntansi keuangan nasional dan regional.
Klasifikasi merupakan dasar untuk memahami dan menganalisis mengapa dan bagaimana
sistem akuntansi nasional berbeda-beda. </span><span lang="IN" style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Tujuan dari klasifikasi adalah mengelompkkan sistem
akuntansi keuangan menurut karakteristik khususnya. Klasifikasi mengungkapkan
struktur dasar dimana anggota-anggota kelompok memiliki kesamaan dan yang
membedakan kelompok-kelompok yang beraneka ragam satu sama lain. Dengan
mengenali kesamaan dan perbedaan, pemahaman kita mengenai sistem akuntansi akan
lebih baik. Klasifikasi merupakan cara untuk melihat dunia.</span><span lang="IN" style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: 27.0pt;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dasar Klasifikasi Akuntansi Internasional
Klasifikasi akuntansi internasional dapat dilakukan dalam dua cara, yaitu :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 45.0pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pendekatan
Deductive</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 45.0pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Yaitu mengidentifikasikan faktor lingkungan yang relevan dan
mengkaitkan itu dengan praktek akuntansi nasional, pengelompokan internasional
atau pola perkembangan yang diajukan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 45.0pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 45.0pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 45.0pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pendekatan
Inductive</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 45.0pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Praktek akuntansi individual dianalisa, pola perkembangan
atau pengelompokan diidentifikasikan dan di akhir penjelasan dibuat dari sudut
pandang ekonomi, sosial, politik dan faktor-faktor lainnya. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 45.0pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l9 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">V.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perbedaan Antara Penyajian Wajar dan Kepatuhan Terhadap Hukum
dan Negara Mana yang Dominan Penerapannya</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perbedaan penyajian wajar dan kepatuhan
terhadap hukum mengalami banyak permasahan. Ini menyangkut penyesuaian yang
dilakukan terhadap pemberlakuan IFRS sebagai dasar penyajian. Beberapa masalah
diantaranya :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l5 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Depresiasi, di mana
beban ditentukan berdasarkan penurunan kegunaan suatu aktiva selama masa
manfaat ekonomi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l5 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sewa guna usaha
yang memiliki substansi pembelian aktiva tetap (properti) diperlakukan seperti
itu (penyajian wajar) atau diperlakukan seperti sewa guna usaha operasi yang
biasa (kepatuhan hukum).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l5 level1 lfo9; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pensiun dengan
biaya yang diakrual pada saat dihasilkan oleh karyawan (penyajian wajar) atau
dibebankan menurut dasar dibayar pada saat Anda berhenti bekerja (kepatuhan hukum).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<b><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Isu Penting
Perbedaan Penyajian Wajar dan Ketaatan Terhadap Hukum</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Isu penting yang terjadi saat ini adalah
tentang pemberlakuan IFRS sebagau dasar penyajian. Sehingga negara-negara yang
belum melakukan penyajian wajar melalukan penyesuaian terhadap laporannya. Ada
beberapa alasan mengapa banyak perbedaan akuntansi pada tingkat nsional menjadi
semakin hilang, yaitu:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pentingnya pasar
saham sebagai sumber keuangan terasa semakin berkembang di seluruh dunia. Modal
sifatnya semakin menjadi global, sehingga menuntut adanya standar laporan
keuangan perusahaan yang diakui secara mendunia. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pelaporan keuangan
ganda kini menjadi hal yang umum. Satu set laporan sesuai dengan ketentuan
pelaporan keuangan domestic local, sedangkan yang satu lagi menggunakan prinsip
akuntansi dan berisi pengungkapan yang ditujukan kepada investor internasional.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo10; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Beberapa Negara
yang menganut kodifikasi hukum, secara khusus Jerman dan Jepang, mengalihkan
tanggung jawab pembentukan standar akuntansi dari pemerintah kepada kelompok
sektor swasta yang profesional dan independen. Hal ini membuat proses penetapan
standar menjadi mirip dengan proses di negara-negara hukum umum. Dan hal
tersebut dilihat sebagai suatu cara untuk secara lebih aktif mempengaruhi
agenda-agenda IASB.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l9 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">VI.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perbedaan Antara Penyajian Wajar dan Kepatuhan Terhadap Hukum</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: .25in;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perbedaan antara penyajian wajar dan kesesuaian hukum menimbulkan
pengaruh yang besar terhadap banyak permasalahan akuntansi. Akuntansi hukum
umum berorientasi pada kebutuhan pengambilan keputusan oleh investor luar.
Akuntansi kepatuhan hukum dirancang untuk memenuhi ketentuan yang dikenakan
pemerintah seperti perhitungan laba kena pajak atau mematuhi rencana ekonomi
pemerintah nasional. Setelah tahun 2005, seluruh perusahaan Eropa yang
mencatatkan sahamnya akan menggunakan akuntansi penyajian wajar dalam laporan
konsolidasinya karena mereka akan menggunakan IFRS.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> <span style="background: white;">Akuntansi
kepatuhan hukum dirancang untuk memenuhi ketentuan yang dikenakan pemerintah
seperti perhitungan laba kena pajak atau mematuhi rencana ekonomi pemerintah
nasional.</span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: .25in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: .25in;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sumber:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-list: l4 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="background: white; mso-ansi-language: IN;">Choi D.S. Frederick & Meek K. Gary. 2005. AKUNTANSI
INTERNASIONAL, EDISI 5 BUKU 1. Jakarta : Salemba Empat.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-list: l4 level1 lfo11; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">http://rezamanhattan.wordpress.com/2013/06/23/akuntansi-internasional-perkembangan-dan-klasifikasi-akuntansi-internasional/</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 45.0pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
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<br /></div>
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<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<br /></div>
</div>
Dhina Munawarohhttp://www.blogger.com/profile/12658973461323887271noreply@blogger.com0tag:blogger.com,1999:blog-8493052078047392065.post-22814438444877246972014-05-07T04:16:00.000+07:002014-05-07T04:16:31.980+07:00BAB I Akuntansi Internasional dan Pengaruhnya terhadap Kebijakan Sektor Keuangan dan Pasar Modal Global<div dir="ltr" style="text-align: left;" trbidi="on">
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">BAB I</span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">Akuntansi Internasional dan
Pengaruhnya terhadap Kebijakan Sektor Keuangan dan Pasar Modal Global</span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l4 level1 lfo1; text-align: justify; text-indent: -.25in;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-language: IN;">Perbedaan
akuntansi internasional dengan akuntansi lainnya</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-language: IN;">Definisi akuntansi internasional menurut Iqbal,
Melcher dan Elmallah (1997:18), yaitu akuntansi untuk transaksi antar negara,
pembandingan prinsip-prinsip akuntansi di negara-negara yang berlainan dan
harmonisasi standar akuntansi di seluruh dunia. Suatu perusahaan mulai terlibat
dengan akuntansi internasional adalah pada saat mendapatkan kesempatan
melakukan transaksi ekspor atau impor. Ekspor sebagai penjualan ke luar negeri
dan dimulai saat perusahaan penjual domestik mendapatkan order pembelian dari
perusahaan pembeli asing. Perbedaan <i>International Accounting</i> dengan
akuntansi lain, yaitu :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-language: IN;">Yang dilaporkan adalah perusahaan multinasional</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-language: IN;">Perusahaan multinasional yaitu suatu perusahaan yang berbasis di satu
negara (negara induk) akan tetapi perusahaan itu memiliki kegiatan
produksi ataupun pemasaran cabang di negara-negara lain (negara cabang). Contoh
perusahaan multinasional, yaitu KFC, Blackberry, LG.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -.25in;">
<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-language: IN;">Operasi transaksi melintasi batas-batas Negara</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-language: IN;">Perusahaan mengglobalisasikan kegiatan mereka baik untuk memasok pasar
dalam negeri dan untuk melayani pasar luar negeri secara langsung.</span></div>
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<span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-language: IN;">Pelaporan ditujukan kepada pengguna yang berlokasi di
negara selain negara perusahaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-language: IN;">Transaksi antar perusahaan membutuhkan informasi finansial bagi
masing-masing perusahaan yang bersangkutan, untuk melihat adanya asumsi-asumsi
akuntansi dan prosedur akuntansi.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Adapun
tujuan Akuntansi Internasional, sebagai berikut:</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Mengidentifikasi
sejarah perkembangan akuntansi internasional</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo3; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Memperkenalkan
berbagai perbedaan nasional dalam sistem akuntansi di dunia</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo3; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Meringkas
evolusi bisnis sampai zaman modern</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo3; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Membahas
pentingnya dimensi akuntansi dalam bisnis global dan topik-topik penting yang
membentuk akuntansi internasional.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo1; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tiga Bidang Cakupan Akuntansi
Internasional</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 54.75pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo4; text-indent: -18.75pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pengukuran (Measurement)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 54.75pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Membantu dalam proses
mengidentifikasi, mengelompokkan dan menghitung aktivitias dan transaksi,
memberikan masukan mendalam mengenai profitabilitas, operasi dan kekuatan
posisi keuangan perusahaan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 54.75pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo4; text-indent: -18.75pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pengungkapan (Disclosure)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 54.75pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Proses dimana pengukuran akuntansi
dikomunikasikan kepada para pengguna laporan keuangan dan digunakan dalam
pengambilan keputusan atau proses mengkomunikasikan kepada para pengguna</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 54.75pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo4; text-indent: -18.75pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Auditing </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 54.75pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Proses dimana para kalangan
professional akuntansi khusus (auditor) melakukan atestasi (pengujian) terhadap
keandalan proses pengukuran dan komunikasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 54.75pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-language: IN;">Sejarah dan
Akuntansi Internasional dan trend kebijakan sektor keuangan nasional</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Awalnya,
Akuntansi dimulai dengan sistem pembukuan berpasangan <i style="mso-bidi-font-style: normal;">(double entry bookkeeping)</i> di Italia pada abad ke 14 dan 15.
Sistem pembukuan berpasangan <i style="mso-bidi-font-style: normal;">(double
entry bookkeeping)</i>, dianggap awal penciptaan akuntansi. Akuntansi modern
dimulai sejak <i style="mso-bidi-font-style: normal;">double entry
accounting</i> ditemukan dan digunakan didalam kegiatan bisnis yaitu
sistem pencatatan berganda <i style="mso-bidi-font-style: normal;">(double entry
bookkeeping)</i> yang diperkenalkan oleh Luca Pacioli (th 1447). Luca Pacioli
lahir di Italia tahun 1447, dia bukan akuntan tetapi pendeta yang ahli
matematika, dan pengajar pada beberapa universitas terkemuka di Italia. Lucalah
orang yang pertama sekali mempublikasikan prinsip-prinsip dasar <i style="mso-bidi-font-style: normal;">double accounting system</i> dalam
bukunya berjudul : <i style="mso-bidi-font-style: normal;">Summa the arithmetica
geometria proportioni et proportionalita</i> di tahun 1494. Banyak ahli
sejarah yang berpendapat bahwa prinsip dasar <i style="mso-bidi-font-style: normal;">double accounting system</i> bukanlah ide murni Luca namun dia
hanya merangkum praktek akuntansi yang berlangsung pada saat itu dan mempublikasikannya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Luca memperkenalkan 3 catatan
penting yang harus dilakukan :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Buku
Memorandum, adalah buku catatan mengenai seluruh informasi transaksi bisnis.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Jurnal,
dimana transaksi yang informasinya telah disimpan dalam buku memorandum
kemudian dicatat dalam jurnal.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l0 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Buku
Besar, adalah suatu buku yang merangkum jurnal diatas. Buku besar
merupakan centre of the accounting system (Raddebaugh, 1996).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perkembangan sistem akuntansi ini
didorong oleh pertumbuhan perdagangan internasional di Italia Utara selama masa
akhir abad pertengahan dan keinginan pemerintah untuk menemukan cara dalam
mengenakan pajak terhadap transaksi komersial. Pembukuan ala Italia kemudian
beralih ke Jerman untuk membantu para pedagang zaman Fugger dan kelompok
Hanseatik. Pada saat bersamaan filsuf bisnis Belanda mempertajam cara
menghitung pendapatan <i style="mso-bidi-font-style: normal;">periodic</i> dan
pemerintah Perancis menerapkan keseluruhan sistem dalam perencanaan dan
akuntabilitas pemerintah.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tahun 1850-an <i style="mso-bidi-font-style: normal;">double entry bookkeeping</i> mencapai Kepulauan Inggris yang menyebabkan
tumbuhnya masyarakat akuntansi dan profesi akuntansi publik yang terorganisasi
di Skotlandia dan Inggris tahun 1870-an. Praktik akuntansi Inggris menyebar ke
seluruh Amerika Utara dan seluruh wilayah persemakmuran Inggris. Selain itu
model akuntansi Belanda diekspor antara lain ke Indonesia, Sistem
akuntansi Perancis di Polinesia dan wilayah-wilayah Afrika dibawah pemerintahan
Perancis. Kerangka pelaporan sistem Jerman berpengaruh di Jepang, Swedia, dan
Kekaisaran Rusia. Pada abad 20, seiring tumbuhnya kekuatan ekonomi Amerika
Serikat, kerumitan masalah akuntansi muncul bersamaan. Kemudian Akuntansi
diakui sebagai suatu disiplin ilmu akademik tersendiri. Setelah Perang Dunia
II, pengaruh Akuntansi semakin terasa di Dunia Barat. Bagi banyak negara, akuntansi
merupakan masalah nasional dengan standar dan praktik nasional yang melekat
erat dengan hukum nasional dan aturan profesional.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo1; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Peran Akuntansi Dalam Bidang Usaha
Global</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .25in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Globalisasi
yang sudah pasti dihadapi oleh bangsa Indonesia menuntut adanya efisiensi
dan daya saing dalam dunia usaha. Dalam globalisasi yang menyangkut hubungan
intraregional dan internasional akan terjadi persaingan antarnegara. Perwujudan
nyata dari globalisasi ekonomi yang dihadapi bangsa Indonesia antara
lain terjadi dalam bentuk-bentuk berikut (Damanhuri, 2003):</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l5 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> Pembiayaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perusahaan global
mempunyai akses untuk memperoleh pinjaman atau melakukan investasi (baik dalam
bentuk portofolio ataupun langsung) di semua negara di dunia.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l5 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tenaga kerja</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perusahaan global akan
mampu memanfaatkan tenaga kerja dari seluruh dunia sesuai kelasnya, seperti
penggunaan staf professional diambil dari tenaga kerja yang telah memiliki
pengalaman internasional dan\atau buruh diperoleh dari negara berkembang.
Dengan globalisasi maka human movement akan semakin mudah dan bebas.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l5 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jaringan informasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Masyarakat suatu negara
dengan mudah dan cepat mendapatkan informasi dari negara-negara di dunia karena
kemajuan teknologi, antara lain melalui: TV, radio, media cetak dan lain-lain.
Dengan jaringan komunikasi yang semakin maju telah membantu meluasnya pasar ke
berbagai belahan dunia untuk barang yang sama. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l5 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-font-size: 12.0pt;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perdagangan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Hal ini terwujud dalam
bentuk penurunan dan penyeragaman tarif serta penghapusan berbagai hambatan non
tarif. Dengan demikian kegiatan perdagangan dan persaingan menjadi semakin
ketat dan fair. Bahkan, transaksi menjadi semakin cepat karena "less
papers/documents" dalam perdagangan, tetapi dapat mempergunakan jaringan
teknologi telekomunikasi yang semakin canggih. Dengan kegiatan bisnis korporasi
(bisnis corporate) di atas dapat dikatakan bahwa globalisasi mengarah pada
meningkatnya ketergantungan ekonomi antarnegara melalui peningkatan volume dan
keragaman transaksi antarnegara (cross-border transactions) dalam bentuk barang
dan jasa, aliran dana internasional (international capital flows), pergerakan
tenaga kerja (human movement) dan penyebaran teknologi informasi yang cepat.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l4 level1 lfo1; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">E.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Peran Akuntansi Dalam Pasar Modal
Global</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dalam era globalisasi, dunia usaha dan masyarakat telah
menjadi semakin kompleks sehingga menuntut adanya perkembangan berbagai
disiplin ilmu termasuk Akuntansi. Akuntansi memegang peranan penting dalam
ekonomi dan sosial karena setiap pengambilan keputusan yang bersifat keuangan
harus berdasarkan informasi akuntansi. Keadaan ini menjadikan akuntansi sebagai
suatu profesi yang sangat dibutuhkan keberadaanya dalam lingkungan organisasi
bisnis.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perkembangan dunia usaha semakin lama semakin cepat dan
sangat bervariasi. Bidang-bidang yang dahulu tidak di bayangkan sebagai sektor
usaha sekarang menjadi sektor besar. Perkembangan profesi akuntansi terasa
lebih meninggi setelah tahun 1985, Bebarengan dengan BEJ. Bunga Bank yang
tinggi mendorong orang mencari alternatif untuk memenuhi kebutuhan
permodalannya, persaingan antar perusahaan semakin meningkat dengan dibarengi
berbagai permasalahan yang dihadapi oleh perusahaan di Indonesia. Dalam
menghadapi itu semua para pengelola perusahaan sangat membutuhkan informasi
akuntansi dalam rangka pengambilan keputusan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify; text-indent: .25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Akuntansi mengalami perkembangan yang sangat pesat seiring
dengan tumbuh dan berkembangnya bisnis surat-surat berharga khususnya bisnis
saham di pasar modal. Masyarakat Amerika sudah mengenal bisnis tersebut sejak
tahun 1900 (Belkaoui, 2007). Dalam bertransaksi, baik para investor maupun calon
investor telah menggunakan informasi keuangan perusahaan sebagai salah satu
pedoman dalam membuat prediksi-prediksi dan untuk mengambil keputusan bisnis,
yaitu investasi dalam surat-surat berharga, khususnya dalam saham. Perkembangan
positif yang terjadi terhadap bisnis saham di pasar modal Amerika juga
menunjukkan bahwa kebutuhan perusahaan akan modal juga meningkat seirama dengan
perkembangan pasar. Perkembangan ini sekaligus menunjukkan bahwa pasar modal
memegang peranan penting dalam perekonomian suatu negara khususnya Amerika pada
era tersebut. Di samping itu, juga berarti bahwa kebutuhan dan peran informasi
akuntansi menjadi semakin penting.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sumber :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo7; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://mutiarasandi.blogspot.com/2013/03/akuntansi-internasional-dan-pengaruhnya_4924.html">http://mutiarasandi.blogspot.com/2013/03/akuntansi-internasional-dan-pengaruhnya_4924.html</a></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo7; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://kartikagalihprawisthi.blogspot.com/2013/04/akuntansi-internasional-dan-pengaruhnya_3.html">http://kartikagalihprawisthi.blogspot.com/2013/04/akuntansi-internasional-dan-pengaruhnya_3.html</a></span></b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l3 level1 lfo7; text-indent: -.25in;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">http://cumanozan91.blogspot.com/2013/04/akuntansi-internasional-dan-pengaruhnya.html</span></div>
</div>
Dhina Munawarohhttp://www.blogger.com/profile/12658973461323887271noreply@blogger.com0tag:blogger.com,1999:blog-8493052078047392065.post-78719317304757270822014-01-13T11:55:00.009+07:002014-01-13T11:55:59.199+07:00ANALISA PELANGGARAN HUKUM YANG DIAWALI PELANGGARAN ETIKA<div dir="ltr" style="text-align: left;" trbidi="on">
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;">ANALISA
PELANGGARAN HUKUM YANG DIAWALI PELANGGARAN ETIKA</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;">Di era persaingan global superketat dewasa ini menuntut setiap
perusahaan untuk senantiasa melakukan upaya-upaya yang <span class="nv6fij"><span id="nv6fij_8">pro</span></span>-aktif <span class="nv6fij"><span id="nv6fij_1">agar</span></span>
tetap dapat eksis dan meraih/mempertahankan pasar. </span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Pelanggaran
etika bisnis di era globalisasi ini merupakan hal yang wajar dan biasa saja. Besarnya
perusahaan dan pangsa pasar, tidak menutup kemungkinan terjadinya
pelanggaran-pelanggaran etika berbisnis sekalipun telah diawali dengan ketatnya
peraturan. Banyak pelanggaran etika bisnis yang dilakukan oleh para pembisnis
yang tidak bertanggungjawab. Hal ini membuktikan terjadinya persaingan bisnis
yang tidak sehat dengan tujuan untuk menguasai pangsapasar dan mencari
keuntungan yang sebesar-besarnya demi kemajuan perusahaan tanpa memperdulikan
etika berbisnis. Dengan demikian, untuk mewujudkan bisnis yang sehat, maka
etika dan norma bisnis harus dijalankan tanpa harus menghalalkan segala cara
bahkan mengorbankan lawan bisnis.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Definisi Etika</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Etika adalah ilmu tentang
apa yang baik dan yang buruk, tentang hak dan kewajiban moral. Etika tidak
mempersoalkan keadaan manusia, melainkan mempersoalkan bagaimana manusia harus bertindak.
Tindakan manusia ini ditentukan oleh bermacam-macam norma.</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;">Menurut Kamus Besar <span class="nv6fij"><span id="nv6fij_3">Bhs</span></span>. Indonesia (1995) Etika adalah Nilai
mengenai benar dan salah yang dianut suatu golongan atau masyarakat.</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;">Etika adalah Ilmu tentang apa yang baik dan
yang buruk, tentang hak dan kewajiban moral</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;">Menurut Maryani & Ludigdo (2001) “Etika
adalah Seperangkat aturan atau norma atau pedoman yang mengatur perilaku
manusia, baik yang harus dilakukan maupun yang harus ditinggalkan yang di anut
oleh sekelompok atau segolongan masyarakat atau profesi”</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;">
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<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Definisi
Bisnis</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l5 level1 lfo2; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Menurut Mahmud Machfoedz “Bisnis adalah usaha
perdagangan yang dilakukan oleh sekelompok orang yang terorganisasi untuk
mendapatkan laba dengan memproduksi dan menjual barang atau jasa untuk memenuhi
kebutuhan konsumen.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l5 level1 lfo2; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Menurut Allan Afuah (2004) “Bisnis merupakan
kegiatan yang diorganisir oleh orang-orang yang berkecimpung dalam bidang
perniagaan dan industry yang menyediakan barang dana jasa untuk kebutuhan
mempertahankan dan memperbaiki standard serta kualitas hidup mereka.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l5 level1 lfo2; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Menurut Musselman dan Jackson “Bisnis
merupakan suatu aktivitas yang memenuhi kebutuhan dan keinginan ekonomis
masyarakat dan perusahaan diorganisasikan untuk terlibat dalam aktivitas
tersebut.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Definisi
Etika Bisnis</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;">Etika bisnis merupakan cara untuk melakukan kegiatan <a href="http://id.wikipedia.org/wiki/Bisnis" title="Bisnis"><span style="color: black; mso-themecolor: text1; text-decoration: none; text-underline: none;">bisnis</span></a>, yang mencakup seluruh aspek yang berkaitan dengan
individu, perusahaan dan juga masyarakat. Etika Bisnis dalam suatu perusahaan
dapat membentuk nilai, norma dan perilaku karyawan serta pimpinan dalam
membangun hubungan yang adil dan sehat dengan pelanggan/mitra kerja, pemegang
saham, masyarakat.</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Dalam menciptakan etika
bisnis, ada beberapa hal yang perlu diperhatikan antara lain adalah :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l6 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Pengendalian
diri</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l6 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Pengembangan
tanggungjawab social</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l6 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Mempertahankan
jati diri dan tidak mudah untuk terombang-ambing oleh pesatnya perkembangan
informasi dan teknologi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l6 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Menciptakan
persaingan yang sehat.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l6 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Mampu
menyatakan yang benar itu benar.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l6 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Menumbuhkan
sikap saling percaya antara golongan pengusaha kuat dan golongan pengusaha ke
bawah.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Ada 3 jenis masalah yang
dihadapi dalam Etika, yaitu:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Sistematik</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Masalah-masalah sistematik dalam etika bisnis
pertanyaan-pertanyaan etis yang muncul mengenai system ekonomi, politik, hokum,
dan system social lainnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Korporasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Permasalahan korporasi dalam perusahaan
bisnis adalah pertanyaan-pertanyaan yang dalam perusahaan-perusahaan
tertentu.Permasalahan ini mencakup pertanyaan tentang moralitas aktivitas,
kebijakan, praktik, dan struktur organisasional perusahaan individual sebagai
keseluruhan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Individu</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Permasalahan individual dalam etika bisnis
adalah pertanyaan yang muncul seputar individu tertentu dalam
perusahaan.Masalah ini termasuk pertanyaan tentang moralitas keputusan,
tindakan, dan karakter individual.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Prinsip-prinsip
Etika Bisnis</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Prinsip Otonomi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Otonomi adalah sikap dan kemampuan manusia
untuk mengambil keputusan dan tindakan berdasarkan kesadaran sendiri tentang
apa yang dianggapnya baik untuk dilakukan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Prinsip Kejujuran</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-themecolor: text1;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Kejujuran dalam pemenuhan syarat-syarat
perjanjian dan kontrak</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-themecolor: text1;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Kejujuran dalam penawaran barang dan jasa
dengan mutu dan harga sebanding</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.25in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l0 level1 lfo6; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-themecolor: text1;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Kejujuran dalam hubungan kerja intern dalam
suatu perusahaan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Prinsip Keadilan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Prinsip keadilan menuntut agar setiap orang
diperlakukan secara sama sesuai dengan aturan yang adil dan sesuai dengan
kriteria yang rasional objektif dan dapat dipertanggung jawabkan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Prinsip Integritas Moral</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .75in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Prinsip ini dihayati sebagaituntutan internal
dalam diri pelaku bisnis atau perusahaan agar dia menjalankan bisnis dengan
tetap menjaga nama baiknya atau namabaik perusahaan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Keadilan dalam Bisnis</span></b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Keadilan
Legal.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Menyangkut
hubungan antara individu atau kelompok masyarakat dengan Negara.Semua pihak
dijamin untuk mendapat pelakuan yang sama sesuai dengan hukum yang berlaku.
Secara khusus dalam bidang bisnis, keadilan legal menuntut agar Negara bersikap
netral dalam memperlakukan semua pelaku ekonomi, Negara menjamin kegiatan
bisnis yang sehat dan baik dengan mengeluarkan aturan dan hukum bisnis yang
berlaku secara sama bagi semua pelaku bisnis.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Keadilan
Komunitatif</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Keadilan
ini mengatur hubungan yang adil antara orang yang satu dan lain. Dalam dunia
bisnis keadilan ini berlaku sebagai kejadian tukar, yaitu menyangkut pertukaran
yang fair antara pihak-pihak yang terlibat.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Keadilan
Distributif</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Distribusi ekonomi yang
merata atau dianggap adil bagi semua warga Negara.Dalam dunia bisnis keadilan
ini berkaitan dengan prinsip perlakuan yang sama sesuai dengan aturan dan
ketentuan dalam perusahaan yang juga adil dan baik.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: -.25in;">
<b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Contoh Pelanggan
EtikaBisnis</span></b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-tab-count: 1;"> </span></span><span style="font-family: "Times New Roman","serif";">Akhir-akhir
ini makin banyak dibicarakan perlunya pengaturan tentang perilaku bisnis
terutama menjelang mekanisme pasar bebas. Dalam mekanisme pasar bebas diberi
kebebasan luas kepada pelaku bisnis untuk melakukan kegiatan dan mengembangkan
diri dalam pembangunan ekonomi. Disini pula pelaku bisnis dibiarkan bersaing
untuk berkembang mengikuti mekanisme pasar. Dalam persaingan antar perusahaan
terutama perusahaan besar dalam memperoleh keuntungan sering kali terjadi
pelanggaran etika berbisnis, bahkan melanggar peraturan yang berlaku. Apalagi
persaingan yang akan dibahas adalah persaingan produk impor dari Indonesia yang
ada di Taiwan. Karena harga yang lebih murah serta kualitas yang tidak kalah
dari produk-produk lainnya. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Kasus Indomie yang mendapat larangan untuk
beredar di Taiwan karena disebut mengandung bahan pengawet yang berbahaya bagi
manusia dan ditarik dari peredaran. Zat yang terkandung dalam Indomie adalah
methyl parahydroxybenzoate dan benzoic acid (asam benzoat). Kedua zat tersebut
biasanya hanya boleh digunakan untuk membuat kosmetik, dan pada Jumat
(08/10/2010) pihak Taiwan telah memutuskan untuk menarik semua jenis produk
Indomie dari peredaran. Di Hongkong, dua supermarket terkenal juga untuk
sementara waktu tidak memasarkan produk dari Indomie. <br />
<br />
Kasus Indomie kini mendapat perhatian Anggota DPR dan Komisi IX akan segera
memanggil Kepala BPOM Kustantinah. “Kita akan mengundang BPOM untuk menjelaskan
masalah terkait produk Indomie itu, secepatnya kalau bisa hari Kamis ini,” kata
Ketua Komisi IX DPR, Ribka Tjiptaning, di Gedung DPR, Senayan, Jakarta, Selasa
(12/10/2010). Komisi IX DPR akan meminta keterangan tentang kasus Indomie ini
bisa terjadai, apalagi pihak negara luar yang mengetahui terlebih dahulu akan
adanya zat berbahaya yang terkandung di dalam produk Indomie. </span></div>
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<b style="mso-bidi-font-weight: normal;">Analisis Kasus </b></span></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Pada kasus ini diketahui bahwa indomie
dalam bahan bakunya menggunakan pengawet methyl parahydroxybenzoate dan benzoic
acid (asam benzoat). Kedua bahan pengawet itu membuat produk menjadi tidak
cepat busuk dan tahan lama. Zat berbahaya ini umumnya dikenal dengan nama
nipagin. Dalam pemakaian untuk produk kosmetik pemakaian nipagin dibatasi
maksimal 0,15%. Ketua BPOM Kustantinah membenarkan bahwa benar Indomie
mengandung nipagin, yang juga berada di dalam kecap dalam kemasan mie instan
tersebut tetapi dalam batas aman dan wajar untuk dikonsumsi. Tetapi bila kadar
nipagin melebihi batas ketetapan aman untuk konsumsi akan berbahaya bagi tubuh
yang bisa mengakibatkan muntah-muntah dan sangat berisiko terkena penyakit
kanker. </span></div>
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<span style="font-family: "Times New Roman","serif";"><br />
Indonesia yang merupakan anggota Codex Alimentarius Commision, produk Indomie
sudah mengacu kepada persyaratan internasional tentang regulasi mutu, gizi dan
keamanan produk pangan, sedangkan Taiwan bukan merupakan anggota Codex. Produk
Indomie yang dipasarkan di Taiwan seharusnya untuk dikonsumsi di Indonesia dan
karena standar diantara kedua Negara berbeda maka timbullah masalah ini.</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"></span></div>
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<span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: text1;">Referensi :</span></div>
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Dhina Munawarohhttp://www.blogger.com/profile/12658973461323887271noreply@blogger.com0tag:blogger.com,1999:blog-8493052078047392065.post-44262095762552366452013-11-30T10:08:00.000+07:002013-11-30T10:08:16.245+07:00Review UU Kode Etik Tahun 2010 dengan Kewajiban Perusahaan Menyajikan Laporan Keuangan sesuai IFRS<div dir="ltr" style="text-align: left;" trbidi="on">
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UU Kode Etik Tahun 2010 dengan Kewajiban Perusahaan Menyajikan Laporan Keuangan
sesuai IFRS</span></b></div>
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<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-themecolor: text1;"><span style="mso-list: Ignore;">Ä<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">Pengertian Akuntan Publik</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-tab-count: 1;"> </span>Akuntan
publik adalah akuntan yang telah memperoleh izin dari menteri keuangan
untuk memberikan jasa akuntan publik di Indonesia. Ketentuan mengenai akuntan
publik di Indonesia diatur dalam Undang-Undang Republik Indonesia Nomor 5 tahun
2011 tentang Akuntan Publik dan Peraturan Menteri Keuangan Nomor 17/PMK.01/2008
tentang Jasa Akuntan Publik. Setiap akuntan publik wajib menjadi anggota
Institut Akuntan Publik Indonesia (IAPI), asosiasi profesi yang diakui oleh
Pemerintah. Izin akuntan publik dikeluarkan oleh Menteri Keuangan dan berlaku
selama 5 tahun (dapat diperpanjang).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-themecolor: text1;"><span style="mso-list: Ignore;">Ä<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Kode etik profes</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">i</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-tab-count: 1;"> </span>Kode etik profesi merupakan lanjutan
dari norma-norma yang lebih umum yang telah dibahas dan dirumuskan dalam etika
profesi. Kode etik ini lebih memperjelas,mempertegas dan merinci norma-norma ke
bentuk yang lebih sempurna walaupun sebenarnya norma-norma terebut sudah
tersirat dalam etika profesi. Dengan demikian kode etik profesi adalah sistem
norma atau aturan yang ditulis secara jelas dan tegas serta terperinci tentang
apa yang baik dan tidak baik, apa yang benar dan apa yang salah dan perbuatan
apa yang harus dilakukan dan tidak boleh dilakukan oleh seorang profesional.
Tujuan utama dari kode etik adalah memberi pelayanan khusus dalam masyarakat
tanpa mementingkan kepentingan pribadi atau kelompok. Adapun fungsi dari kode
etik profesi adalah :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: 49.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo2; tab-stops: list 49.5pt; text-align: justify; text-indent: -13.5pt;">
<span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Memberikan pedoman bagi setiap anggota
profesi tentang prinsip profesionalitas yang digariskan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: 49.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo2; tab-stops: list 49.5pt; text-align: justify; text-indent: -13.5pt;">
<span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Sebagai sarana kontrol sosial bagi masyarakat
atas profesi yang bersangkutan</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: 49.5pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo2; tab-stops: list 49.5pt; text-align: justify; text-indent: -13.5pt;">
<span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Mencegah campur tangan pihak diluar
organisasi profesi tentang hubungan etika dalam keanggotaan profesi.</span></div>
<div style="line-height: 150%; margin-left: .5in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: Wingdings; font-size: 11.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-themecolor: text1;"><span style="mso-list: Ignore;">Ä<span style="font: 7.0pt "Times New Roman";"> </span></span></span><strong><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;">Prinsip
Kode Etik</span></strong><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;"></span></div>
<div style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l3 level2 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;">Tanggung Jawab profesi</span></div>
<div style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l3 level2 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;">Kepentingan Publik</span></div>
<div style="line-height: 150%; margin-left: 1.0in; mso-list: l3 level2 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;">Integritas</span></div>
<div style="line-height: 150%; margin-left: 1.0in; mso-list: l3 level2 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;">Obyektivitas</span></div>
<div style="line-height: 150%; margin-left: 1.0in; mso-list: l3 level2 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;">Kompetensi
dan Kehati-hatian Profesional</span></div>
<div style="line-height: 150%; margin-left: 1.0in; mso-list: l3 level2 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;">Kerahasiaan</span></div>
<div style="line-height: 150%; margin-left: 1.0in; mso-list: l3 level2 lfo2; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;">Perilaku
Profesional</span></div>
<div style="line-height: 150%; margin-left: 1.0in; mso-list: l3 level2 lfo2; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;">Standar Teknis</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-themecolor: text1;"><span style="mso-list: Ignore;">Ä<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Gambaran
Umum UU NO.5 TAHUN 2011</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-tab-count: 1;"> </span>UU
ini pertama kali disahkan oleh Presiden kita Bapak Susilo Bambang Yudhoyono
pada tanggal 3 Mei 2011. UU ini terdiri dari 62 pasal yg dibagi kedalam 16 bab
yg mengatur dari hak & kewajiban, perijinan Akuntan Publik , kerja sama
Akuntan Publik,"SANKSI ADMINISTRATIF". Dalam UU ini sanksi-sanksi
yang diberlakukannya semakin ketat dan jelas.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-tab-count: 1;"> </span>Tujuan
dari UU Akuntan Publik ini adalah untuk melindungi kepentingan publik,
mendukung perekonomian yg sehat, efisien, dan transparansi, memelihara
integritas profesi AP, meningkatkan kompetensi dan kualitas profesi AP,
melindungi kepentingan profesi AP sesuai dengan standard dan kode etik profesi.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-tab-count: 1;"> </span>Beberapa
point hal baru antara lain: terkait jasa (pasal 3), proses menjadi AP &
perijinan AP (pasal 5&6), rotasi audit (pasal 4),AP asing (pasal 7), Bentuk
usaha AP (pasal 12), Rekan non AP (pasal 14-16), Pihak terasosiasi (pasal 29
& 52),KPAP (komite profesi akuntan publik) (pasal 45-48), OAI (organisasi
audit Indonesia) (pasal 33-34), Kewenangan APAP (asosiasi profesi akuntan publik)
(pasal 43-44), Tanggung jawab KAPA/OAA (pasal 38-40), Jenis sanksi administrasi
(pasal 53), dan Sanksi pidana (pasal 55-57).</span></div>
<div style="line-height: 150%; margin-left: .5in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: Wingdings; font-size: 11.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-themecolor: text1;"><span style="mso-list: Ignore;">Ä<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;">Pengertian IFRS</span></b></div>
<div style="line-height: 150%; margin-left: .5in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;"><span style="mso-tab-count: 1;"> </span>Merupakan standar
akuntansi internasional yang diterbitkan oleh International Accounting Standard
Board (IASB). Standar Akuntansi Internasional (International Accounting
Standards/IAS) disusun oleh empat organisasi utama dunia yaitu Badan Standar
Akuntansi Internasional (IASB), Komisi Masyarakat Eropa (EC), Organisasi
Internasional Pasar Modal (IOSOC), dan Federasi Akuntansi Internasioanal
(IFAC). </span><span lang="IN" style="color: black; font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN; mso-themecolor: text1;">IFRS digunakan terutama
oleh perusahaan melaporkan hasil keuangan mereka di mana saja di dunia kecuali
Amerika Serikat. Standar Akuntansi Keuangan, atau <a href="http://akuntansi-unsika.blogspot.com/2012/05/apa-itu-gaap.html" target="_blank"><span style="color: black; mso-themecolor: text1; text-decoration: none; text-underline: none;">GAAP</span></a>, adalah kerangka akuntansi yang
digunakan di Amerika Serikat. <a href="http://akuntansi-unsika.blogspot.com/2012/05/apa-itu-gaap.html" target="_blank"><span style="color: black; mso-themecolor: text1; text-decoration: none; text-underline: none;">GAAP</span></a> jauh lebih aturan berbasis dari
IFRS. IFRS lebih berfokus pada prinsip-prinsip umum dari <a href="http://akuntansi-unsika.blogspot.com/2012/05/apa-itu-gaap.html" target="_blank"><span style="color: black; mso-themecolor: text1; text-decoration: none; text-underline: none;">GAAP</span></a>, yang membuat tubuh IFRS kerja jauh
lebih kecil, bersih, dan lebih mudah dipahami daripada <a href="http://akuntansi-unsika.blogspot.com/2012/05/apa-itu-gaap.html" target="_blank"><span style="color: black; mso-themecolor: text1; text-decoration: none; text-underline: none;">GAAP</span></a>.</span><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;"> </span></div>
<div style="line-height: 150%; margin-left: .5in; mso-add-space: auto; text-align: justify;">
<i><span style="color: black; mso-themecolor: text1;">S</span></i><i><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;">usunan IFRS </span></i><i><span lang="IN" style="color: black; font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN; mso-themecolor: text1;">meliputi :</span></i><i><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;"></span></i></div>
<div style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l4 level1 lfo5; text-align: justify; text-indent: -.25in;">
<i style="mso-bidi-font-style: normal;"><span style="color: black; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i><span lang="IN" style="color: black; font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN; mso-themecolor: text1;">Penyajian laporan keuangan</span><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;"></span></div>
<div style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l4 level1 lfo5; text-align: justify; text-indent: -.25in;">
<i style="mso-bidi-font-style: normal;"><span style="color: black; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i><span lang="IN" style="color: black; font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN; mso-themecolor: text1;">Pengakuan pendapatan</span><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;"></span></div>
<div style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l4 level1 lfo5; text-align: justify; text-indent: -.25in;">
<i style="mso-bidi-font-style: normal;"><span style="color: black; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i><span lang="IN" style="color: black; font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN; mso-themecolor: text1;">Biaya penggajian</span><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;"></span></div>
<div style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l4 level1 lfo5; text-align: justify; text-indent: -.25in;">
<i style="mso-bidi-font-style: normal;"><span style="color: black; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i><span lang="IN" style="color: black; font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN; mso-themecolor: text1;">Biaya pinjaman</span><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;"></span></div>
<div style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l4 level1 lfo5; text-align: justify; text-indent: -.25in;">
<i style="mso-bidi-font-style: normal;"><span style="color: black; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i><span lang="IN" style="color: black; font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN; mso-themecolor: text1;">Pajak penghasilan</span><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;"></span></div>
<div style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l4 level1 lfo5; text-align: justify; text-indent: -.25in;">
<i style="mso-bidi-font-style: normal;"><span style="color: black; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i><span lang="IN" style="color: black; font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN; mso-themecolor: text1;">Investasi pada perusahaan asosiasi</span><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;"></span></div>
<div style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l4 level1 lfo5; text-align: justify; text-indent: -.25in;">
<i style="mso-bidi-font-style: normal;"><span style="color: black; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i><span lang="IN" style="color: black; font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN; mso-themecolor: text1;">Persediaan</span><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;"></span></div>
<div style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l4 level1 lfo5; text-align: justify; text-indent: -.25in;">
<i style="mso-bidi-font-style: normal;"><span style="color: black; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i><span lang="IN" style="color: black; font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN; mso-themecolor: text1;">Aktiva tetap</span><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;"></span></div>
<div style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l4 level1 lfo5; text-align: justify; text-indent: -.25in;">
<i style="mso-bidi-font-style: normal;"><span style="color: black; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i><span lang="IN" style="color: black; font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN; mso-themecolor: text1;">Aktiva tidak berwujud</span><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;"></span></div>
<div style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l4 level1 lfo5; text-align: justify; text-indent: -.25in;">
<i style="mso-bidi-font-style: normal;"><span style="color: black; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;"><span style="mso-list: Ignore;">10.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i><span lang="IN" style="color: black; font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN; mso-themecolor: text1;">Sewa</span><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;"></span></div>
<div style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l4 level1 lfo5; text-align: justify; text-indent: -.25in;">
<i style="mso-bidi-font-style: normal;"><span style="color: black; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;"><span style="mso-list: Ignore;">11.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;">P</span><span lang="IN" style="color: black; font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN; mso-themecolor: text1;">ensiun</span><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;"></span></div>
<div style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l4 level1 lfo5; text-align: justify; text-indent: -.25in;">
<i style="mso-bidi-font-style: normal;"><span style="color: black; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;"><span style="mso-list: Ignore;">12.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i><span lang="IN" style="color: black; font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN; mso-themecolor: text1;">Penggabungan usaha</span><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;"></span></div>
<div style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l4 level1 lfo5; text-align: justify; text-indent: -.25in;">
<i style="mso-bidi-font-style: normal;"><span style="color: black; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;"><span style="mso-list: Ignore;">13.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i><span lang="IN" style="color: black; font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN; mso-themecolor: text1;">Kurs valuta asing</span><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;"></span></div>
<div style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l4 level1 lfo5; text-align: justify; text-indent: -.25in;">
<i style="mso-bidi-font-style: normal;"><span style="color: black; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;"><span style="mso-list: Ignore;">14.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i><span lang="IN" style="color: black; font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN; mso-themecolor: text1;">Operasi segmen</span><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;"></span></div>
<div style="line-height: 150%; margin-left: .75in; mso-add-space: auto; mso-list: l4 level1 lfo5; text-align: justify; text-indent: -.25in;">
<i style="mso-bidi-font-style: normal;"><span style="color: black; line-height: 150%; mso-bidi-font-size: 11.0pt; mso-themecolor: text1;"><span style="mso-list: Ignore;">15.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></i><span lang="IN" style="color: black; font-size: 11.0pt; line-height: 150%; mso-ansi-language: IN; mso-themecolor: text1;">Kejadian setelah tanggal neraca</span><span style="color: black; font-size: 11.0pt; line-height: 150%; mso-themecolor: text1;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-themecolor: text1;"><span style="mso-list: Ignore;">Ä<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Akuntan Publik dalam menghadapi Era IFRS</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-tab-count: 1;"> </span>Banyak
sisi pandang yang dapat kita analisis saat disahkan UU no. 5 Tahun 2011oleh
Presiden SBY. Pokok yang paling sering dibicarakan saat ini secara umum untuk
Negara Indonesia dan khususnya untuk Tenaga ahli Akuntan Publik di Indonesia adalah
menghadapi Konvergensi atau adopsi standar keuangan yang baru dari PSAK menjadi
IFRS.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-tab-count: 1;"> </span>International
Accounting Standards, yang lebih dikenal sebagai International Financial
Reporting Standards (IFRS), merupakan standar tunggal pelaporan akuntansi
berkualitas tinggi dan kerangka akuntasi berbasiskan prinsip yang meliputi
penilaian profesional yang kuat dengan disclosures yang jelas dan
transparan mengenai substansi ekonomis transaksi, penjelasan hingga mencapai
kesimpulan tertentu, dan akuntansi terkait transaksi tersebut. Dengan demikian,
pengguna laporan keuangan dapat dengan mudah membandingkan informasi keuangan
entitas antar negara di berbagai belahan dunia.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-tab-count: 1;"> </span>Dampaknya,
dengan mengadopsi IFRS berarti mengadopsi bahasa pelaporan global uang akan
membuat suatu perusahaan dapat dimengerti oleh pasar global. Suatu peusahaan
memiliki daya saing yang lebih besar ketika mengadopsi IFRS dalam laporan keuangannya.
Tidak mengherankan, banyak perusahaan yang telah mengadopsi IFRS mengalami
kemajuan yang signifikan saat memasuki pasar modal global.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-tab-count: 1;"> </span>Sasaran
konvergensi IFRS yang telah dicanangkan IAI pada tahun 2012 adalah merevisi
PSAK agar secara material sesuai dengan IFRS versi 1 Januari 2009 yang berlaku
efektif tahun 2011/2012. Banyaknya standar yang harus dilaksanakan dalam
program konvergensi ini menjadi tantangan yang cukup berat bagi DSAK IAI
periode 2009-2012. Undang-Undang No. 5 Tentang Akuntan Publik memang sudah
nyata memberikan lampu hijau bagi akuntan asing untuk berkiprah di kancah
nasional. Secara tidak langsung, kompetisi tersebut bisa membuat akuntan
Indonesia kehilangan pangsa pasar karena perusahaan-perusahaan di Indonesia
memilih untuk merekrut akuntan asing.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-tab-count: 1;"> </span>Banyak
hal dalam IFRS yang akan diadopsi berbeda dengan prinsip yang saat ini berlaku.
Beberapa hal antara lain :</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="color: black; line-height: 150%; mso-list: l2 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";">Penggunaan Fair-value Basis dalam
penilaian aktiva, baik aktiva tetap, saham, obligasi dan lain-lain,
sementara sampai dengan saat ini penggunaan harga perolehan masih
menjadi basic mind akuntansi Indonesia. Sayangnya IFRS sendiri
belum memiliki definisi dan petunjuk yang jelas dan seragam tentang
pengukuran berdasarkan nilai wajar ini.</span></li>
<li class="MsoNormal" style="color: black; line-height: 150%; mso-list: l2 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";">Jenis
laporan keuangan berdasarkan PSAK terdiri dari 4 elemen (Neraca, Rugi-Laba
dan Perubahan Ekuitas, Cashflow, dan Catatan atas Laporan keuangan). Dalam
draft usulan IFRS menjadi 6 elemen (Neraca, Rugi-Laba Komprehensif,
Perubahan Ekuitas, Cashflow, Catatan atas Laporan keuangan, dan Neraca
Komparatif). Penyajian Neraca dalam IFRS tidak lagi didasarkan pada
susunan Aktiva, Kewajiban dan Ekuitas, tapi dengan urutan Aktiva dan
Kewajiban usaha, Investasi, Pendanaan, Perpajakan dan Ekuitas. Laporan
Cashflow tidak disajikan berdasarkan kegiatan Operasional, Investasi dan
Pendanaan, melainkan berdasarkan Cashflow Usaha (Operasional dan investasi),
Cashflow perpajakan dan Cashflow penghentian usaha.</span></li>
<li class="MsoNormal" style="color: black; line-height: 150%; mso-list: l2 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: text1; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";">Perpajakan
perusahaan, terutama terkait pajak atas koreksi laba-rugi atas penerapan
IFRS maupun atas revaluasi aktiva berdasarkan fair-value basis. </span></li>
</ol>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-themecolor: text1;"><span style="mso-list: Ignore;">Ä<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Tujuan IFRS adalah :</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level2 lfo3; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Memastikan laporan keuangan intern perusahaan
untuk periode-periode yang dimasukan dalam laporan keuangan tahunan, mengandung
informasi berkualitas tinggi. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level2 lfo3; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Transparasi bagi para pengguna dan dapat
dibandingkan sepanjang periode yang disajikan. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level2 lfo3; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Menyediakan titik awal yang memadai untuk
akuntansi yang berdasarkan pada IFRS, </span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level2 lfo3; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Dapat dihasilkan dengan biaya yang tidak
melebihi manfaat untuk para pengguna.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-themecolor: text1;"><span style="mso-list: Ignore;">Ä<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Manfaat dari adanya suatu standard global
IFRS :</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level3 lfo3; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Pasar modal menjadi global dan modal
investasi dapat bergerak di seluruh dunia tanpa hambatan berarti. Stadart
pelaporan keuangan berkualitas tinggi yang digunakan secara konsisten di
seluruh dunia akan memperbaiki efisiensi alokasi local</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level3 lfo3; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Investor dapat membuat keputusan yang lebih
baik</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level3 lfo3; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Perusahaan-perusahaan dapat memperbaiki proses
pengambilan keputusan mengenai merger dan akuisisi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level3 lfo3; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-themecolor: text1;">Gagasan terbaik yang timbul dari aktivitas
pembuatan standard dapat disebarkan dalam mengembangkan standard global yang
berkualitas tertinggi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">Referensi :</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l1 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-themecolor: text1;"><span style="mso-list: Ignore;">{<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;"><a href="http://dharmotinambunan.wordpress.com/2012/12/04/8-prinsip-kode-etik-akuntansi/"><span style="color: black; mso-themecolor: text1; text-decoration: none; text-underline: none;">http://dharmotinambunan.wordpress.com/2012/12/04/8-prinsip-kode-etik-akuntansi/</span></a></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l1 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-themecolor: text1;"><span style="mso-list: Ignore;">{<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;"><a href="http://www.setjen.depkeu.go.id/download/ppajp/UUNo5Tahun2011tentangAkuntanPublik.pdf"><span style="color: black; mso-themecolor: text1; text-decoration: none; text-underline: none;">http://www.setjen.depkeu.go.id/download/ppajp/UUNo5Tahun2011tentangAkuntanPublik.pdf</span></a></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l1 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-themecolor: text1;"><span style="mso-list: Ignore;">{<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;"><a href="http://kozekosasih.blogspot.com/p/kode-etik-profesi-dan-kewajiban-hukum.html"><span style="color: black; mso-themecolor: text1; text-decoration: none; text-underline: none;">http://kozekosasih.blogspot.com/p/kode-etik-profesi-dan-kewajiban-hukum.html</span></a></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l1 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="color: black; font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-themecolor: text1;"><span style="mso-list: Ignore;">{<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: black; font-family: "Times New Roman","serif"; mso-themecolor: text1;">http://akuntansi-unsika.blogspot.com/2012/05/apa-itu-ifrs.html#.UplKHCdWlkh</span></div>
</div>
Dhina Munawarohhttp://www.blogger.com/profile/12658973461323887271noreply@blogger.com0tag:blogger.com,1999:blog-8493052078047392065.post-18511678489761782602013-11-07T18:30:00.003+07:002013-11-07T18:30:55.651+07:00Review Jurnal Etika Profesi Akuntansi<div dir="ltr" style="text-align: left;" trbidi="on">
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<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengaruh
Pengalaman Time Budget Pressure dan Etika Auditor terhadap Kualitas Audit</span></u></i></b></div>
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<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The
effect Of Audit Experience Time Budget Pressure and Auditors’ Ethic On Audit
Quality</span></u></i></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">Goodman Hutabarat <sup>1)</sup></span></b></div>
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<sup><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">1)</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">Dosen Kppertis
III dpk. Jurusan Akuntansi, Fakultas Ekonomi, Universitas Satya Negara
Indonesia</span></div>
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<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif";">Abstract</span></i></b></div>
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<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif";">The purpose of this study is to
analyze the effect of audit experience, time budget pressure, and auditors’
ethics on audit quality. The research method used is survey with a sample of 85
auditors with experience in public accounting firms in Central Java. Path
analysis model was used to measure the influence of <b style="mso-bidi-font-weight: normal;">exogenous</b> variables on <b style="mso-bidi-font-weight: normal;">endogenous</b>
variables. The results showed that the audit experience, time budget pressure,
and auditors’ ethics have significant influence on audit quality either
simultaneously or partially. Audit experience and auditors’ ethics have a
significant positive effect on audit quality. On the other hand, time budget
pressure has a significant negative on audit quality.</span></i></div>
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<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif";">Keywords: audit experience, time
budget pressure, auditors’ ethics, auditor quality</span></i></div>
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<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif";">PENDAHULUAN</span></i></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span></span></b><span style="font-family: "Times New Roman","serif";">Profesi auditor telah menjadi sorotan masyarakat
dalam beberapa tahun terakhir. Kasus Enron dan kasus Worldcom di Amerika dan
kasus-kasus audit lainnya membuat kredibilitas auditor semakin dipertanyakan.
Kasus Enron di Amerika yang melibatkan kantor akuntan publik Arthur Andersen.
Pada kasus Enron tersebut terjadi manipulasi laporan keuangan. Pada laporan
keuangan dilaporkan perusahaan mencatat keuntungan 600 juta Dollar AS padahal
sebenarnya perusahaan mengalami kerugian. Berdasarkan hasil pemeriksaan
ditemukan ternyata terdapat beberapa pejabat, manajer dan sebagian besar staf
akuntansi Enron adalah mantan auditor di KAP Andersen.</span></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Berdasarkan
kasus audit di atas menimbulkan pertanyaan, apakah sebenarnya auditor tersebut
mampu mendeteksi kecurangan-kecurangan dan kelemahan penyajian laporan keuangan
klien atau sebenarnya mereka mampu mendeteksinya tetapi tidak mengumumkannya
dalam laporan audit. Jika auditor tidak mampu mendeteksi trik rekayasa yang
dilakukan klien maka yang menjadi inti permasalahannya adalah kompetensi atau
keahlian auditor tersebut. Namun apabila yang terjadi akuntan publik ikut
mengamankan praktik rekayasa tersebut, seperti yang terungkap dalam kasus Enron
maka inti permasalahannya adalah independensi auditor.</span></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Menurut
Libby dan Frederick (1990) pengalaman yang dimiliki auditor akan mempengaruhi
kualitas auditnya, mereka menemukan bahwa semakin banyak pengalaman auditor
semakin dapat menghasilkan berbagai dugaan dalam menjelaskan temuan audit.
Pengalaman kerja telah dipandang sebagai suatu faktor penting dalam memprediksi
kinerja auditor (Bonner, 1990; Ashton, 1991; Choo dan Trotman, 1991; Tubbs,
1992; Abdolmohammadi dan Wright, 1987).</span></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Faktor
lain yang dapat mempengaruhi kualitas audit adalah <i>time budget pressure </i>(tekanan
anggaran waktu). Menurut Waggoner <i>et.al </i>(1991), jika alokasi waktu untuk
penugasan tidak cukup, maka auditor mungkin mengkompensasikan dengan kerja
mereka dengan cepat, dan hanya menyelesaikan tugas-tugas yang penting saja
sehingga mungkin menghasilkan kinerja yang tidak efektif. Dezoort (1998)
menyatakan bahwa adalah hal yang umum ditemukan bahwa di bawah tekanan anggaran
waktu, individu cenderung akan bekerja dengan cepat sehingga akan berdampak
pada penurunan kinerjanya. <i>Time budget pressure </i>akan memberikan pengaruh
yang negatif terhadap kualitas pekerjaan audit. Sebagian besar penelitian
mengindikasikan bahwa tekanan waktu bisa mendorong perilaku disfungsional
antara lain terjadinya <i>premature sign-off </i>dan <i>under-reporting of</i> <i>chargeable
time </i>(Kelly dan Margheim, 1990; Glover, 1997; Dezoort, 1998; Soobaroyen dan
Chengabroyan, 2005).</span></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Konflik
dalam sebuah audit akan berkembang pada saat auditor mengungkapkan informasi
tetapi informasi tersebut oleh klien tidak ingin dipublikasikan kepada umum.
Konflik ini akan menjadi sebuah dilema etika ketika auditor diharuskan membuat
keputusan yang menyangkut independensi dan integritasnya dengan imbalan
ekonomis yang mungkin terjadi di sisi lainnya. Pengembangan dan kesadaran
etis/moral memainkan peran kunci dalam semua area profesi akuntansi (Louwers <i>et.al</i>,
1997). Akuntan secara terus menerus berhadapan dengan dilemma etika yang
melibatkan pilihan antara nilai-nilai yang bertentangan. Pertimbangan
professional berlandaskan pada nilai dan keyakinan individu, sehingga kesadaran
etika/moral memainkan peran penting dalam pengambilan keputusan dalam pekerjaan
audit (Deis & Giroux, 1992; Shaub & Lawrence, 1996; Trevino, 1986).</span></div>
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<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif";">METODE PENELITIAN</span></i></b></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Populasi
yang dipilih dalam penelitian ini adalah auditor yang terdapat dalam KAP yang terdapat
di Jawa Tengah. Pemilihan sampel penelitian dalam penelitian ini menggunakan
metode <i>purposive sampling</i>. Penelitian ini menggunakan satu variabel
terikat (dependen) yaitu kualitas audit, tiga variable bebas (independen) yaitu
pengalaman, <i>time budget pressure </i>dan etika auditor. Indikator yang
digunakan untuk mengukur pengalaman adalah sebagai berikut : (a) lama melakukan
audit, (b) jumlah klien yang sudah diaudit, (c) jenis perusahaan yang pernah di
audit. Indikator yang digunakan untuk mengukur <i>time budget pressure </i>adalah
sebagai berikut: (a) keketatan anggaran, dan (b) ketercapaian anggaran.</span></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Variabel
etika auditor akan diproksikan dalam dua dimensi yakni: (a) <i>locus of control
internal </i>dan (b) kesadaran etis. Etika auditor yang diukur dalam etika
auditor ini dibatasi pada nilai etis yang<i> </i>dimiliki auditor. Adapun untuk
mengukur kualitas audit pada auditor dalam penelitian ini digunakan<i> </i>indikator
kualitas audit yang dikembangkan dan dikemukakan oleh: Wooten (2003), Bhen <i>et.al
</i>(1997), Duff (2004), yaitu sebagai berikut: (a) deteksi salah saji, (b)
melaporkan salah saji, (c)<i> </i>komitmen yang kuat terhadap jasa audit yang
diberikan kepada klien, (d) prinsip kehati-hatian, (e)<i> </i>review dan
pengendalian oleh supervisor, (f) perhatian yang diberikan oleh manajer dan
patner.</span></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Pengujian
validitas yang digunakan dalam penelitian ini adalah validitas konstrak (<i>construct
validity) </i>dan teknik yang digunakan adalah dengan <i>Pearson Product Moment.
</i>Teknik uji reliabilitas<i> </i>yang digunakan adalah reliabilitas
konsistensi internal. Untuk mengukur konsistensi internal<i> </i>digunakan
pengujian dengan teknik <i>Cronbach’s Alpha. </i>Untuk memastikan apakah ada
pengaruh<i> </i>pengalaman, <i>time budget pressure </i>dan etika auditor
terhadap kualitas audit maka pengujian dilakukan<i> </i>dengan uji analisis
jalur (<i>path analysis</i>). Hipotesis yang diajukan dalam penelitian ini
adalah:</span></div>
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<span style="font-family: "Times New Roman","serif";">H1<span style="mso-tab-count: 1;"> </span>: Pengalaman, <i>time budget pressure </i>dan etika auditor
berpengaruh secara simultan terhadap kualitas audit.</span></div>
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<span style="font-family: "Times New Roman","serif";">H2 <span style="mso-tab-count: 1;"> </span>: Pengalaman, <i>time budget pressure </i>dan etika auditor
berpengaruh secara parsial terhadap kualitas audit.</span></div>
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<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif";">HASIL DAN PEMBAHASAN</span></i></b></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Hasil
pengujian validitas data menunjukkan bahwa semua (enam) item pertanyaan untuk
variabel pengalaman valid. Semua (empat) item pertanyaan untuk mengukur <i>time
budget pressure</i> valid. Sedangkan untuk variabel etika auditor terdapat satu
item pertanyaan untuk dimensi <i>locus of</i> <i>control </i>yang tidak valid
sehingga di keluarkan dari data yang digunakan. Hasil pengujian validitas untuk
variabel kualiatas audit menunjukkan semua pertanyaan valid. Hasil pengujian
reliabilitas menunjukkan bahwa semua variabel yang digunakan reliabel.</span></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Berdasarkan
hasil output regresi diperoleh hubungan positif yang kuat antara pengalaman
dengan kualitas audit sebesar 0,664. Hubungan positif yang sedang antara etika
auditor dengan kualitas audit sebesar 0,573, hubungan positif yang sedang
antara pengalaman dengan etika auditor</span></div>
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<span style="font-family: "Times New Roman","serif";">sebesar 0,475. Hubungan negatif
yang sedang antara <i>time budget pressure </i>dengan kualitas audit sebesar
-0,453. Hasil perhitungan menunjukkan koefisien jalur pengalaman terhadap
kualitas audit sebesar 0,485, koefisien jalur <i>time budget pressure </i>terhadap
kualitas audit sebesar -0,286, dan koefisien jalur etika auditor terhadap
kualitas audit sebesar 0,261.</span></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Pengujian
hipotesis pertama menggunakan data F<sub>hitung</sub> dan F<sub>tabel</sub>. F<sub>tabel</sub>
untuk tingkat signifikansi 0,05 dan derajat bebas db1 = 3 dan db2 = 85-3-1 =
81, diperoleh F 0,05(3,81) = 2,72. Karena F<sub>hitung</sub> lebih besar dari F<sub>tabel</sub>
(40,692 > 2,72) maka dapat diambil keputusan untuk menolak H<sub>0</sub>.
Berdasarkan hasil uji empiris diperoleh nilai F untuk model sebesar 40,692
dengan nilai probabilitas (sig) 0,000. Karena nilai sig < 0,05, maka Ho
ditolak dan pengujian secara individual dapat dilakukan. Dengan demikian
hipotesis pertama dalam penelitian ini (H1) diterima (terbukti), sehingga dapat
disimpulkan bahwa pengalaman, <i>time budget pressure </i>dan etika auditor
secara simultan berpengaruh signifikan terhadap kualitas audit.</span></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Pengujian
hipotesis kedua menggunakan data t<sub>hitung</sub> dan t<sub>tabel</sub>.
Berdasarkan hasil perhitungan nilai koefisien jalur variabel pengalaman ke
kualitas audit sebesar 0,485 (t = 6,073; P = 0,000), koefisien jalur benilai
positif (0,485). Pengujian parsial diketahui bahwa untuk variabel pengalaman t<sub>hitung</sub>
> t<sub>tabel</sub> (6,073 > 1,6639) dan dapat juga dilihat tingkat
signifikansi lebih kecil dari 0,05 (0,000 < 0,05). Hasil menunjukkan
koefisien jalur pengalaman ke kualitas secara statistik signifikan (Ho
ditolak). Pengalaman kerja telah dipandang sebagai suatu faktor penting dalam
memprediksi kinerja auditor. Hasil penelitian ini juga sejalan dengan hasil
penelitian Choo & Trotman (1991), Boner & Lewis (1990) dan Abdolmohammadi
& Wright (1987) memberikan bukti empiris bahwa auditor berpengalaman lebih banyak
menemukan item-item yang tidak umum <i>(atypical) </i>dibandingkan auditor yang
kurang berpengalaman, dampak pengalaman auditor akan signifikan terhadap hasil
kinerja auditor, mereka juga menyimpulkan bahwa staf yang berpengalaman akan
memberikan pendapat yang berbeda dengan staf junior untuk tugas-tugas yang
sifatnya terstruktur. </span></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Pengujian
hipotesis kedua untuk <i>variabel time budget pressure </i>menunjukkan nilai
koefisien</span></div>
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<span style="font-family: "Times New Roman","serif";">jalur <i>time budget pressure </i>ke
kualitas audit sebesar -0,285 (t = -3,894 ; P = 0,000), koefisien jalur benilai
negatif (-0,285). Berdasarkan hasil perhitungan juga diketahui bahwa t<sub>hitung</sub>
> t<sub>tabel</sub> (3,894 > 1,6639) dan dapat juga dilihat tingkat
signifikansi lebih kecil dari 0,05 (0,000 < 0,05). Hasil menunjukkan
koefisien jalur <i>time budget pressure </i>ke kualitas audit secara statistik
signifikan (Ho ditolak). Jadi dapat disimpulkan bahwa <i>time budget pressure </i>berpengaruh
negatif signifikan terhadap kualitas audit. Semakin tinggi <i>time budget
pressure </i>maka semakin rendah kualitas audit. Walaupun sebagian besar
auditor tidak melakukan <i>prematur sign-off, </i>akan tetapi terdapat jumlah
yang cukup banyak yang menyatakan kadang-kadang juga melakukannya 38,8 persen.
Sebagian besar (74,1 persen) auditor menyatakan sering memenuhi anggaran biaya
jika mencatat waktu yang dilakukan untuk melakukan audit. </span></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Berdasarkan
hasil uji empiris diperoleh nilai koefisien jalur etika auditor kepada kualitas
audit sebesar 0,261 (t = 3,186 ; P = 0,002), koefisien jalur benilai positif
(0,261). Hasil perhitungan juga menunjukkan bahwa t<sub>hitung</sub> > t<sub>tabel</sub>
(3,186 > 1,6639) dan dapat juga dilihat tingkat signifikansi lebih kecil
dari 0,05 (0,002 < 0,05). Hasil menunjukkan koefisien jalur etika auditor
kepada kualitas audit secara<span style="mso-spacerun: yes;"> </span>statistic signifikan
(Ho ditolak). Jadi dapat disimpulkan bahwa etika auditor berpengaruh positif signifikan
terhadap kualitas audit. Semakin tinggi etika auditor maka semakin tinggi
kualitas audit. </span></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Menurut
Ziegenfuss & Singhapakdi (1994) bahwa orientasi etika auditor mempunyai hubungan
positif dengan perilaku pengambilan keputusan etis. Auditor dengan skor idealisme
yang tinggi akan cenderung membuat keputusan yang secara absolut lebih bermoral
(<i>favor moral absolute</i>) dan sebaliknya.</span></div>
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<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif";">KESIMPULAN</span></i></b></div>
<ol start="1" style="margin-top: 0in;" type="1">
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; text-align: justify; text-autospace: none;"><span style="font-family: "Times New Roman","serif";">Pengalaman
audit, <i>time budget pressure </i>dan etika auditor secara parsial
berpengaruh terhadap kualitas audit. Pengalaman audit memberikan pengaruh
positif yang signifikan terhadap kualitas audit, dengan demikian dapat
disimpulkan bahwa semakin tinggi pengalaman audit maka akan memberikan
dampak positif terhadap peningkatan kualitas audit. <i>Time budget
pressure</i> berpengaruh negatif signifikan terhadap kualitas audit,
dengan demikian dapat disimpulkan bahwa semakin tinggi tekanan anggaran
waktu maka akan berpengaruh terhadap penurunan kualitas audit. Etika
auditor berpengaruh positif signifikan terhadap kualitas audit, dengan
demikian dapat disimpulkan bahwa semakin tinggi etika auditor maka akan
berpengaruh terhada meningkatknya kualitas audit.</span></li>
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<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
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<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif";">SARAN</span></i></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Adanya
pengaruh positif dari pengalaman terhadap kualitas audit maka disarankan kepada
kantor akuntan publik untuk memberikan penugasan audit yang memiliki
kompleksitas tugas audit yang tinggi kepada auditor yang sudah memiliki
pengalaman audit, baik pengalaman dari sisi lama melakukan<span style="mso-spacerun: yes;"> </span>audit,pengalaman dari jumlah klien yang
diaudit dan pengalaman dari jenis perusahaan yang diaudit. Hasil penelitian
yang menunjukkan terdapat pengaruh negatif <i>time budget pressure</i> terhadap
kualitas audit, maka hal ini tentunya perlu menjadi perhatian perusahaan
auditor untuk lebih memperhatikan penyusunan rencana anggaran auditnya baik
dalam hal anggaran waktu audit maupun penyusunan rencana anggaran biaya audit.
Pelaksanaan audit tidak mengalami tekanan anggaran waktu yang berlebihan yang
dapat mengancam kualitas audit.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Times New Roman","serif";">Sumber Referensi : <a href="http://ojs.jurnal-esai.org/index.php/ojsesai/article/view/1">http://ojs.jurnal-esai.org/index.php/ojsesai/article/view/1</a></span></div>
</div>
Dhina Munawarohhttp://www.blogger.com/profile/12658973461323887271noreply@blogger.com0tag:blogger.com,1999:blog-8493052078047392065.post-54735522879352215402013-10-19T05:21:00.004+07:002013-10-19T05:29:09.910+07:00Review Jurnal Etika Profesional Akuntansi<div dir="ltr" style="text-align: left;" trbidi="on">
<div dir="rtl" style="text-align: right;">
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<span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">REVIEW JURNAL</span></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengaruh
Pengalaman Time Budget Pressure dan Etika Auditor terhadap Kualitas Audit</span></u></i></b></div>
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<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">The
effect Of Audit Experience Time Budget Pressure and Auditors’ Ethic On Audit
Quality</span></u></i></b></div>
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<br /></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">Goodman Hutabarat <sup>1)</sup></span></b></div>
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<sup><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">1)</span></sup><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">Dosen Kppertis
III dpk. Jurusan Akuntansi, Fakultas Ekonomi, Universitas Satya Negara
Indonesia</span></div>
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<br /></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif";">Abstract</span></i></b></div>
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<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif";">The purpose of this study is to
analyze the effect of audit experience, time budget pressure, and auditors’
ethics on audit quality. The research method used is survey with a sample of 85
auditors with experience in public accounting firms in Central Java. Path
analysis model was used to measure the influence of <b style="mso-bidi-font-weight: normal;">exogenous</b> variables on <b style="mso-bidi-font-weight: normal;">endogenous</b>
variables. The results showed that the audit experience, time budget pressure,
and auditors’ ethics have significant influence on audit quality either
simultaneously or partially. Audit experience and auditors’ ethics have a
significant positive effect on audit quality. On the other hand, time budget
pressure has a significant negative on audit quality.</span></i></div>
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<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif";">Keywords: audit experience, time
budget pressure, auditors’ ethics, auditor quality</span></i></div>
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<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif";">PENDAHULUAN</span></i></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span></span></b><span style="font-family: "Times New Roman","serif";">Profesi auditor telah menjadi sorotan masyarakat
dalam beberapa tahun terakhir. Kasus Enron dan kasus Worldcom di Amerika dan
kasus-kasus audit lainnya membuat kredibilitas auditor semakin dipertanyakan.
Kasus Enron di Amerika yang melibatkan kantor akuntan publik Arthur Andersen.
Pada kasus Enron tersebut terjadi manipulasi laporan keuangan. Pada laporan
keuangan dilaporkan perusahaan mencatat keuntungan 600 juta Dollar AS padahal
sebenarnya perusahaan mengalami kerugian. Berdasarkan hasil pemeriksaan
ditemukan ternyata terdapat beberapa pejabat, manajer dan sebagian besar staf
akuntansi Enron adalah mantan auditor di KAP Andersen.</span></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Berdasarkan
kasus audit di atas menimbulkan pertanyaan, apakah sebenarnya auditor tersebut
mampu mendeteksi kecurangan-kecurangan dan kelemahan penyajian laporan keuangan
klien atau sebenarnya mereka mampu mendeteksinya tetapi tidak mengumumkannya
dalam laporan audit. Jika auditor tidak mampu mendeteksi trik rekayasa yang
dilakukan klien maka yang menjadi inti permasalahannya adalah kompetensi atau
keahlian auditor tersebut. Namun apabila yang terjadi akuntan publik ikut
mengamankan praktik rekayasa tersebut, seperti yang terungkap dalam kasus Enron
maka inti permasalahannya adalah independensi auditor.</span></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Menurut
Libby dan Frederick (1990) pengalaman yang dimiliki auditor akan mempengaruhi
kualitas auditnya, mereka menemukan bahwa semakin banyak pengalaman auditor
semakin dapat menghasilkan berbagai dugaan dalam menjelaskan temuan audit.
Pengalaman kerja telah dipandang sebagai suatu faktor penting dalam memprediksi
kinerja auditor (Bonner, 1990; Ashton, 1991; Choo dan Trotman, 1991; Tubbs,
1992; Abdolmohammadi dan Wright, 1987).</span></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Faktor
lain yang dapat mempengaruhi kualitas audit adalah <i>time budget pressure </i>(tekanan
anggaran waktu). Menurut Waggoner <i>et.al </i>(1991), jika alokasi waktu untuk
penugasan tidak cukup, maka auditor mungkin mengkompensasikan dengan kerja
mereka dengan cepat, dan hanya menyelesaikan tugas-tugas yang penting saja
sehingga mungkin menghasilkan kinerja yang tidak efektif. Dezoort (1998)
menyatakan bahwa adalah hal yang umum ditemukan bahwa di bawah tekanan anggaran
waktu, individu cenderung akan bekerja dengan cepat sehingga akan berdampak
pada penurunan kinerjanya. <i>Time budget pressure </i>akan memberikan pengaruh
yang negatif terhadap kualitas pekerjaan audit. Sebagian besar penelitian
mengindikasikan bahwa tekanan waktu bisa mendorong perilaku disfungsional
antara lain terjadinya <i>premature sign-off </i>dan <i>under-reporting of</i> <i>chargeable
time </i>(Kelly dan Margheim, 1990; Glover, 1997; Dezoort, 1998; Soobaroyen dan
Chengabroyan, 2005).</span></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Konflik
dalam sebuah audit akan berkembang pada saat auditor mengungkapkan informasi
tetapi informasi tersebut oleh klien tidak ingin dipublikasikan kepada umum.
Konflik ini akan menjadi sebuah dilema etika ketika auditor diharuskan membuat
keputusan yang menyangkut independensi dan integritasnya dengan imbalan
ekonomis yang mungkin terjadi di sisi lainnya. Pengembangan dan kesadaran
etis/moral memainkan peran kunci dalam semua area profesi akuntansi (Louwers <i>et.al</i>,
1997). Akuntan secara terus menerus berhadapan dengan dilemma etika yang
melibatkan pilihan antara nilai-nilai yang bertentangan. Pertimbangan
professional berlandaskan pada nilai dan keyakinan individu, sehingga kesadaran
etika/moral memainkan peran penting dalam pengambilan keputusan dalam pekerjaan
audit (Deis & Giroux, 1992; Shaub & Lawrence, 1996; Trevino, 1986).</span></div>
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<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif";">METODE PENELITIAN</span></i></b></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Populasi
yang dipilih dalam penelitian ini adalah auditor yang terdapat dalam KAP yang terdapat
di Jawa Tengah. Pemilihan sampel penelitian dalam penelitian ini menggunakan
metode <i>purposive sampling</i>. Penelitian ini menggunakan satu variabel
terikat (dependen) yaitu kualitas audit, tiga variable bebas (independen) yaitu
pengalaman, <i>time budget pressure </i>dan etika auditor. Indikator yang
digunakan untuk mengukur pengalaman adalah sebagai berikut : (a) lama melakukan
audit, (b) jumlah klien yang sudah diaudit, (c) jenis perusahaan yang pernah di
audit. Indikator yang digunakan untuk mengukur <i>time budget pressure </i>adalah
sebagai berikut: (a) keketatan anggaran, dan (b) ketercapaian anggaran.</span></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Variabel
etika auditor akan diproksikan dalam dua dimensi yakni: (a) <i>locus of control
internal </i>dan (b) kesadaran etis. Etika auditor yang diukur dalam etika
auditor ini dibatasi pada nilai etis yang<i> </i>dimiliki auditor. Adapun untuk
mengukur kualitas audit pada auditor dalam penelitian ini digunakan<i> </i>indikator
kualitas audit yang dikembangkan dan dikemukakan oleh: Wooten (2003), Bhen <i>et.al
</i>(1997), Duff (2004), yaitu sebagai berikut: (a) deteksi salah saji, (b)
melaporkan salah saji, (c)<i> </i>komitmen yang kuat terhadap jasa audit yang
diberikan kepada klien, (d) prinsip kehati-hatian, (e)<i> </i>review dan
pengendalian oleh supervisor, (f) perhatian yang diberikan oleh manajer dan
patner.</span></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Pengujian
validitas yang digunakan dalam penelitian ini adalah validitas konstrak (<i>construct
validity) </i>dan teknik yang digunakan adalah dengan <i>Pearson Product Moment.
</i>Teknik uji reliabilitas<i> </i>yang digunakan adalah reliabilitas
konsistensi internal. Untuk mengukur konsistensi internal<i> </i>digunakan
pengujian dengan teknik <i>Cronbach’s Alpha. </i>Untuk memastikan apakah ada
pengaruh<i> </i>pengalaman, <i>time budget pressure </i>dan etika auditor
terhadap kualitas audit maka pengujian dilakukan<i> </i>dengan uji analisis
jalur (<i>path analysis</i>). Hipotesis yang diajukan dalam penelitian ini
adalah:</span></div>
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<span style="font-family: "Times New Roman","serif";">H1<span style="mso-tab-count: 1;"> </span>: Pengalaman, <i>time budget pressure </i>dan etika auditor
berpengaruh secara simultan terhadap kualitas audit.</span></div>
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<span style="font-family: "Times New Roman","serif";">H2 <span style="mso-tab-count: 1;"> </span>: Pengalaman, <i>time budget pressure </i>dan etika auditor
berpengaruh secara parsial terhadap kualitas audit.</span></div>
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<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif";">HASIL DAN PEMBAHASAN</span></i></b></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Hasil
pengujian validitas data menunjukkan bahwa semua (enam) item pertanyaan untuk
variabel pengalaman valid. Semua (empat) item pertanyaan untuk mengukur <i>time
budget pressure</i> valid. Sedangkan untuk variabel etika auditor terdapat satu
item pertanyaan untuk dimensi <i>locus of</i> <i>control </i>yang tidak valid
sehingga di keluarkan dari data yang digunakan. Hasil pengujian validitas untuk
variabel kualiatas audit menunjukkan semua pertanyaan valid. Hasil pengujian
reliabilitas menunjukkan bahwa semua variabel yang digunakan reliabel.</span></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Berdasarkan
hasil output regresi diperoleh hubungan positif yang kuat antara pengalaman
dengan kualitas audit sebesar 0,664. Hubungan positif yang sedang antara etika
auditor dengan kualitas audit sebesar 0,573, hubungan positif yang sedang
antara pengalaman dengan etika auditor</span></div>
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<span style="font-family: "Times New Roman","serif";">sebesar 0,475. Hubungan negatif
yang sedang antara <i>time budget pressure </i>dengan kualitas audit sebesar
-0,453. Hasil perhitungan menunjukkan koefisien jalur pengalaman terhadap
kualitas audit sebesar 0,485, koefisien jalur <i>time budget pressure </i>terhadap
kualitas audit sebesar -0,286, dan koefisien jalur etika auditor terhadap
kualitas audit sebesar 0,261.</span></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Pengujian
hipotesis pertama menggunakan data F<sub>hitung</sub> dan F<sub>tabel</sub>. F<sub>tabel</sub>
untuk tingkat signifikansi 0,05 dan derajat bebas db1 = 3 dan db2 = 85-3-1 =
81, diperoleh F 0,05(3,81) = 2,72. Karena F<sub>hitung</sub> lebih besar dari F<sub>tabel</sub>
(40,692 > 2,72) maka dapat diambil keputusan untuk menolak H<sub>0</sub>.
Berdasarkan hasil uji empiris diperoleh nilai F untuk model sebesar 40,692
dengan nilai probabilitas (sig) 0,000. Karena nilai sig < 0,05, maka Ho
ditolak dan pengujian secara individual dapat dilakukan. Dengan demikian
hipotesis pertama dalam penelitian ini (H1) diterima (terbukti), sehingga dapat
disimpulkan bahwa pengalaman, <i>time budget pressure </i>dan etika auditor
secara simultan berpengaruh signifikan terhadap kualitas audit.</span></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Pengujian
hipotesis kedua menggunakan data t<sub>hitung</sub> dan t<sub>tabel</sub>.
Berdasarkan hasil perhitungan nilai koefisien jalur variabel pengalaman ke
kualitas audit sebesar 0,485 (t = 6,073; P = 0,000), koefisien jalur benilai
positif (0,485). Pengujian parsial diketahui bahwa untuk variabel pengalaman t<sub>hitung</sub>
> t<sub>tabel</sub> (6,073 > 1,6639) dan dapat juga dilihat tingkat
signifikansi lebih kecil dari 0,05 (0,000 < 0,05). Hasil menunjukkan
koefisien jalur pengalaman ke kualitas secara statistik signifikan (Ho
ditolak). Pengalaman kerja telah dipandang sebagai suatu faktor penting dalam
memprediksi kinerja auditor. Hasil penelitian ini juga sejalan dengan hasil
penelitian Choo & Trotman (1991), Boner & Lewis (1990) dan Abdolmohammadi
& Wright (1987) memberikan bukti empiris bahwa auditor berpengalaman lebih banyak
menemukan item-item yang tidak umum <i>(atypical) </i>dibandingkan auditor yang
kurang berpengalaman, dampak pengalaman auditor akan signifikan terhadap hasil
kinerja auditor, mereka juga menyimpulkan bahwa staf yang berpengalaman akan
memberikan pendapat yang berbeda dengan staf junior untuk tugas-tugas yang
sifatnya terstruktur. </span></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Pengujian
hipotesis kedua untuk <i>variabel time budget pressure </i>menunjukkan nilai
koefisien</span></div>
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<span style="font-family: "Times New Roman","serif";">jalur <i>time budget pressure </i>ke
kualitas audit sebesar -0,285 (t = -3,894 ; P = 0,000), koefisien jalur benilai
negatif (-0,285). Berdasarkan hasil perhitungan juga diketahui bahwa t<sub>hitung</sub>
> t<sub>tabel</sub> (3,894 > 1,6639) dan dapat juga dilihat tingkat
signifikansi lebih kecil dari 0,05 (0,000 < 0,05). Hasil menunjukkan
koefisien jalur <i>time budget pressure </i>ke kualitas audit secara statistik
signifikan (Ho ditolak). Jadi dapat disimpulkan bahwa <i>time budget pressure </i>berpengaruh
negatif signifikan terhadap kualitas audit. Semakin tinggi <i>time budget
pressure </i>maka semakin rendah kualitas audit. Walaupun sebagian besar
auditor tidak melakukan <i>prematur sign-off, </i>akan tetapi terdapat jumlah
yang cukup banyak yang menyatakan kadang-kadang juga melakukannya 38,8 persen.
Sebagian besar (74,1 persen) auditor menyatakan sering memenuhi anggaran biaya
jika mencatat waktu yang dilakukan untuk melakukan audit. </span></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Berdasarkan
hasil uji empiris diperoleh nilai koefisien jalur etika auditor kepada kualitas
audit sebesar 0,261 (t = 3,186 ; P = 0,002), koefisien jalur benilai positif
(0,261). Hasil perhitungan juga menunjukkan bahwa t<sub>hitung</sub> > t<sub>tabel</sub>
(3,186 > 1,6639) dan dapat juga dilihat tingkat signifikansi lebih kecil
dari 0,05 (0,002 < 0,05). Hasil menunjukkan koefisien jalur etika auditor
kepada kualitas audit secara<span style="mso-spacerun: yes;"> </span>statistic signifikan
(Ho ditolak). Jadi dapat disimpulkan bahwa etika auditor berpengaruh positif signifikan
terhadap kualitas audit. Semakin tinggi etika auditor maka semakin tinggi
kualitas audit. </span></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Menurut
Ziegenfuss & Singhapakdi (1994) bahwa orientasi etika auditor mempunyai hubungan
positif dengan perilaku pengambilan keputusan etis. Auditor dengan skor idealisme
yang tinggi akan cenderung membuat keputusan yang secara absolut lebih bermoral
(<i>favor moral absolute</i>) dan sebaliknya.</span></div>
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<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif";">KESIMPULAN</span></i></b></div>
<ol start="1" style="margin-top: 0in;" type="1">
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; mso-list: l0 level1 lfo1; text-align: justify; text-autospace: none;"><span style="font-family: "Times New Roman","serif";">Pengalaman
audit, <i>time budget pressure </i>dan etika auditor secara parsial
berpengaruh terhadap kualitas audit. Pengalaman audit memberikan pengaruh
positif yang signifikan terhadap kualitas audit, dengan demikian dapat
disimpulkan bahwa semakin tinggi pengalaman audit maka akan memberikan
dampak positif terhadap peningkatan kualitas audit. <i>Time budget
pressure</i> berpengaruh negatif signifikan terhadap kualitas audit,
dengan demikian dapat disimpulkan bahwa semakin tinggi tekanan anggaran
waktu maka akan berpengaruh terhadap penurunan kualitas audit. Etika
auditor berpengaruh positif signifikan terhadap kualitas audit, dengan
demikian dapat disimpulkan bahwa semakin tinggi etika auditor maka akan
berpengaruh terhada meningkatknya kualitas audit.</span></li>
</ol>
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<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif";">SARAN</span></i></b></div>
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<span style="font-family: "Times New Roman","serif";"><span style="mso-tab-count: 1;"> </span>Adanya
pengaruh positif dari pengalaman terhadap kualitas audit maka disarankan kepada
kantor akuntan publik untuk memberikan penugasan audit yang memiliki
kompleksitas tugas audit yang tinggi kepada auditor yang sudah memiliki
pengalaman audit, baik pengalaman dari sisi lama melakukan<span style="mso-spacerun: yes;"> </span>audit,pengalaman dari jumlah klien yang
diaudit dan pengalaman dari jenis perusahaan yang diaudit. Hasil penelitian
yang menunjukkan terdapat pengaruh negatif <i>time budget pressure</i> terhadap
kualitas audit, maka hal ini tentunya perlu menjadi perhatian perusahaan
auditor untuk lebih memperhatikan penyusunan rencana anggaran auditnya baik
dalam hal anggaran waktu audit maupun penyusunan rencana anggaran biaya audit.
Pelaksanaan audit tidak mengalami tekanan anggaran waktu yang berlebihan yang
dapat mengancam kualitas audit.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Times New Roman","serif";">Sumber Referensi : <a href="http://ojs.jurnal-esai.org/index.php/ojsesai/article/view/1">http://ojs.jurnal-esai.org/index.php/ojsesai/article/view/1</a></span></div>
</div>
Dhina Munawarohhttp://www.blogger.com/profile/12658973461323887271noreply@blogger.com0tag:blogger.com,1999:blog-8493052078047392065.post-12565823646335726332013-04-04T10:32:00.000+07:002013-04-04T10:33:30.455+07:00introduction and translete<div dir="ltr" style="text-align: left;" trbidi="on">
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<b><span lang="IN" style="font-size: 12pt; line-height: 150%;">Dina’s<o:p></o:p></span></b></div>
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<b><span style="font-size: 14pt; line-height: 150%;">BIOGRAPHY<o:p></o:p></span></b></div>
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<br /></div>
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<span style="font-size: 12pt; line-height: 150%;">Name :
</span><span lang="IN" style="font-size: 12pt; line-height: 150%;">Dina Munawaroh<o:p></o:p></span></div>
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<span style="font-size: 12pt; line-height: 150%;">Nick Name : </span><span lang="IN" style="font-size: 12pt; line-height: 150%;">Dina<o:p></o:p></span></div>
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<span style="font-size: 12pt; line-height: 150%;">Date of Birth : Jakarta,</span><span lang="IN" style="font-size: 12pt; line-height: 150%;"> 23 September
1992<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12pt; line-height: 150%;">Zodiac : </span><span lang="IN" style="font-size: 12pt; line-height: 150%;">Libra<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12pt; line-height: 150%;">Hobby </span><span lang="IN" style="font-size: 12pt; line-height: 150%;"> </span><span style="font-size: 12pt; line-height: 150%;">: Reading, Watching movie, Games</span><span lang="IN" style="font-size: 12pt; line-height: 150%;">, and
Playing Laptop<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12pt; line-height: 150%;">Favorite Books :</span><span style="font-size: 12pt; line-height: 150%;"> </span><span style="font-size: 12pt; line-height: 150%;">Nove</span><span lang="IN" style="font-size: 12pt; line-height: 150%;">l<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12pt; line-height: 150%;">Favorite Foods : </span><span lang="IN" style="font-size: 12pt; line-height: 150%;">Chocolate, Vanilla<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12pt; line-height: 150%;">Favorite Drinks :
Milk, </span><span lang="IN" style="font-size: 12pt; line-height: 150%;">Mineral Water, Juice<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12pt; line-height: 150%;">Favorite Color : </span><span lang="IN" style="font-size: 12pt; line-height: 150%;">Blue, Green, Pink<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12pt; line-height: 150%;">Character </span><span lang="IN" style="font-size: 12pt; line-height: 150%;"> </span><span style="font-size: 12pt; line-height: 150%;">: </span><span lang="IN" style="font-size: 12pt; line-height: 150%;">Believe my self,
Sympathy, Empathy,<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12pt; line-height: 150%;">Hometown </span><span lang="IN" style="font-size: 12pt; line-height: 150%;"> </span><span style="font-size: 12pt; line-height: 150%;">: </span><span lang="IN" style="font-size: 12pt; line-height: 150%;">Jl. Karya Bakti
No. 20B, Depok<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-size: 12pt; line-height: 150%;">E – mail :
</span><span lang="IN" style="font-size: 12pt; line-height: 150%;">reznadhina92@gmail.com<o:p></o:p></span></div>
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<b><u><span lang="IN" style="font-size: 14pt; line-height: 150%;">Ayah dan 2 anak dewasanya ditangkap di texas perampokan Bank<o:p></o:p></span></u></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="IN">Oleh
Staf kawat CNN November 18, 2012</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="IN">Keluarga
yang merampas bank bersama-sama. Itulah di tenggara texas berwenang menyatakan
tentang seorang anak lelaki, ayah dan anak perempuan, mengikat mereka sepasang
Robbies bank di negara itu dan mungkin lima orang lain dalam mereka oregon
asli. Sekarang, seminggu setelah mereka perampokan terjadi, ketiga tersangka
berada di penjara tikungan benteng county. Dalam prees rilis yang dikeluarkan
Jumat, benteng tikungan kabupaten, texas, Kantor Sheriff mengidentifikasi tiga
orang sebagai 50-tahun Ronald Scott Catt, 20-tahun-anaknya Hayden scott Catt
dan 18-tahun putrinya Abigal "Abby "Catt. KEADILAN</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><u><span lang="IN" style="font-size: 14pt; line-height: 150%;">Italia memiliki perampokan bank di Eropa yang paling, studi
menemukan<o:p></o:p></span></u></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="IN">Oleh
Staf Kawat CNN 1 Juli 2010</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="IN">Italia
memiliki tingkat tertinggi perampokan bank di Eropa, sebuah penelitian di
Italia pekan ini. Dari 4.150 perampokan bank yang dilaporkan di Eropa pada
tahun 2009, 1.744 - atau 42 persen - yang dilakukan di Italia, menurut
penelitian, yang dilakukan oleh pengawas bank yang Osservatorio Italia dan
serikat pekerja, CISL. Kota-kota Italia Utara, termasuk Milan dan Turin,
melihat jumlah tertinggi dari perampokan bank adalah likuiditas kas yang
tinggi, katanya. POLITIK</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><u><span lang="IN" style="font-size: 14pt; line-height: 150%;">Tiga perampokan bank untuk Iowa kota selama Bush, Kerry
mengunjungi<o:p></o:p></span></u></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="IN">6
Agustus 2004</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="IN">Tiga
bank di kota ini dirampok Rabu sementara Presiden Bush dan Partai Demokrat John
Kerry penantang host kampanye terbuka saingan, m kata polisi. Davenport Polisi
Letnan Don Gano mengatakan ketiga perampokan bersenjata tampaknya telah
"terkoordinasi" bertepatan dengan kunjungan kampanye. Bush dan Kerry
mengadakan acara tiga blok terpisah. Satu orang telah ditangkap sehubungan
dengan salah satu holdups, dan peneliti berusaha untuk menentukan apakah
perampokan lainnya yang terhubung.</span></div>
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Dhina Munawarohhttp://www.blogger.com/profile/12658973461323887271noreply@blogger.com0tag:blogger.com,1999:blog-8493052078047392065.post-43581707554512555262012-10-16T07:55:00.003+07:002012-10-16T07:55:33.058+07:00Istilah-Istilah Dalam Ekonomi<div dir="ltr" style="text-align: left;" trbidi="on">
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<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<b><span style="color: black; font-family: "Footlight MT Light","serif"; font-size: 28pt; line-height: 150%;">ISTILAH-ISTILAH DALAM
EKONOMI<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>1.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Account/
rekening/ perkiraan : Kumpulan informasi dalam suatu system akuntansi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>2.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Accounting
: Suatu kegiatan jasa yang fungsinya menyajikan informasi kuantitatif tentang
lembaga-lembaga ekonomi terutama yang bersifat keuangan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>3.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Actual
cost/ biaya actual : Biaya sesungguhnya yang dikeluarkan perusahaan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>4.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Administrative
cost/ biaya administrasi : Biaya administrasi yang pada umumya disatukan dengan
biaya umum dengan nama biaya administrasi dan umum.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>5.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Administrative
expense budget : Anggaran untuk biaya administrasi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>6.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Agen : perantara perdagangan yg nama
perusahaan menjualkan barangnya didaerah tertentu.</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>7.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Assets/
harta/ aktiva : Sumber-sumber ekonomi yang dikuasai oleh perusahaan dan
masih memberikan kemanfaatan di masa akan datang.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>8.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Average
cost : Biaya rata-rata dari semua total biaya yang dikeluarkan perusahaan dalam
proses produksi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>9.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Balance of trade (neraca perdagangan)
: bagian dari neraca pembayaran yg merinci impor dan ekspor barang berwujud.</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>10.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Break
even point/ titik impas : Suatu keadaan dimana perusahaan dalam kondisi tidak
mendapatkan laba atau menderita rugi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>11.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Bursa efek : tempat diperjual belikan
efek –efek atau tempat bertemunya pihak yg menawarkan dan pihak yg memerlukan
dana jangka panjang.</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>12.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Committed
fixed cost/ biaya tetap committed : Biaya tetap yang jumlah maupun
pengeluarannya dipengaruhi oleh pihak ketiga, dan tidak bisa dikendalikan oleh
manajemen.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>13.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Cost
accounting/ akuntansi biaya :Proses pencatatan, penggolongan, peringkasan dan
penyajian biaya pembuatan dan penjualan produk dan jasa, dengan cara-cara
tertentu, serta penafsiran terhadapnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>14.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Cost/
biaya/ beban : Nilai yang di ukur dengan uang untuk memperoleh barang/ jasa
atau semua pengorbanan ekonomis yang dikeluarkan untuk memperoleh pendapatan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>15.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Current
Asset/ harta lancer : Harta/ aktiva perusahaan yang bisa cepat di uangkan
seperti piutang dan persediaan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>16.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Dana likid : harta keuangan yg bebas
resiko dan langsung dapat dikonversi menjadi uang</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>17.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Depresiasi mata uang : mata uang
sebuah Negara dikatakan didepresiasi apabila nilainya menurun dibandingkan
dengan mata uang lainnya.</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>18.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Devaluasi : penurunan nilai resmi
mata uang suatu Negara disbanding mata uang lainnya atau disbanding emas</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>19.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Differencial
cost/ biaya diferensial : Jumlah biaya yang berbeda jika dihitung menurut satu
set kondisi-kondisi tertentu disbanding dengan satu set kondisi-kondisi lain.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>20.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Direct
cost/ biaya langsung : Biaya yang dikeluarkan/ dibebankan dimana biaya tersebut
bisa langsung dihubungkan dengan obyek yang dibiayai/ dibebani.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>21.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Direct
costing : Suatu metode penentuan harga pokok dimana hanya biaya produksi
variabel saja yang dibebankan sebagai bagian dari harga pokok produksi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>22.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Disinflasi
: proses penurunan tingkat inflasi yang tinggi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>23.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Disposable
income (pndapatan bebas ) : pendapatan yg sudah siap untuk dibelanjakan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>24.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Distribusi
: semua kegiatan yg ditunjukan untuk menyalurkan barang dan jasa dari produsen
ke konsumen.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>25.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Efek : surat bukti utang jangka
panjang (obligasi) surat tanda penyertaan modal (saham),sekuritas kredit, dan
surat berharga lainnya.</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>26.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Efisiensi : penggunaan sumber daya
ekonomi yg menghasilkan tingkat kepuasan maksimum yg muingkin pada input
tertentu.</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>27.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Ekstensifikasi modal : tingkat
pertumbuhan jumlah modal riil yg tepat sama dengan pertambahan angkatan kerja .</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>28.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Ekuilibrium koperatif: hasil yg dicapai
oleh kedua partisipan ketika mereka bertindak serempak</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>29.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Equity
: Modal yang ditanamkan oleh pemilik modal (investor) baik berupa saham atau
aktiva lainnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>30.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Expired
cost : Biaya yang sudah dikonsumsi habis pada tahun berjalan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>31.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Fixed
Asset/ aktiva tetap : Harta/ aktiva perusahaan yang nilai ekonomisnya lebih
dari satu tahun.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>32.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Fixed
cost/ biaya tetap : Biaya yang jumlah totalnya tidak berubah, walaupun
kapasitas dan volume kegiatan berubah.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>33.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Garis anggaran : garis disuatu grafik
yg sumbu – sumbunya menggambarkan kombinasi barang yg bisa dibeli oleh konsumen
menurut pendapatan.</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>34.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Imputed
cost/ biaya modal sendiri : Suatu konsep yang pada dasarnya sama dengan biaya
kesempatan, yaitu kesempatan memperoleh penghasilan dari modal sendiri akibat
modal sendiri tersebut harus digunakan untuk beroperasi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>35.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Indirect
cost/ biaya tak langsung : Biaya yang dikeluarkan/ dibebankan dimana biaya
tersebut tidak bisa dihubungkan langsung dengan obyek yang dibebani/ dibiayai.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>36.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Job
order costing/ harga pokok pesanan : Suatu metode harga pokok yang cocok untuk
perusahaan-perusahaan yang mengolah produksinya berdasarkan pesanan pihak
tertentu.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>37.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Joint
cost/ biaya bersama : Biaya overhead bersama yang harus dialokasikan ke
berbagai departemen, baik dalam perusahaan yang kegiatan produksinya berdasarkan
pesanan maupun yang kegiatan produksinya dilakukan secara massa.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>38.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Losses
: Expired cost yang tidak mempunyai sumbangan pada pembentukan pendapatan tahun
berjalan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>39.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Marginal
cost/ biaya marginal : Tambahan biaya karena keputusan untuk menambah unit yang
diproduksi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>40.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Merger
: Penggabungan dua perusahaan atau lebih dengan satu nama perusahaan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>41.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Mixed
cost/ biaya campuran : Biaya yang bersifat campuran antara biaya variabel dan
biaya tetap.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>42.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Opportunity
cost/ biaya kesempatan : Biaya karena kesempatan memperoleh penghasilan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>43.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Period
cost : Biaya yang setiap periode harus tetap dikeluarkan atau dibebankan tanpa
dipengaruhi perubahan kapasitas kegiatan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>44.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Process
costing / harga pokok proses : Suatu metode harga pokok yang cocok untuk
perusahaan yang mengolah produksinya secara continue.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>45.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Product
cost/ biaya produksi : Biaya yang dikeluarkan oleh fungsi produksi untuk
mengolah bahan baku menjadi produk jadi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>46.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Production
cost report : Laporan tentang biaya produksi yang dikeluarkan perusahaan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>47.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Production
quantity budget : Anggaran tentang jumlah barang yang akan diproduksi pada satu
periode tertentu.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>48.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Profit
plan : Rencana dari manajemen yang meliputi seluruh tahap dari operasi di masa
yang akan datang untuk mencapai tujuan perusahaan yaitu memperoleh laba.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>49.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Relevant
cost/ biaya relevan : Biaya yang patut dipertimbangkan sebagai dasar
pengambilan keputusan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>50.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Semi
fixed cost/ biaya semi fixed : Biaya yang tetap untuk tingkat volume kegiatan
tertentu dan berubah dengan jumlah yang konstan pada volume produksi tertentu.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>51.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Semi
variable cost/ biaya semi variable : Biaya yang berubah tidak sebanding dengan
perubahan volume kegiatan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>52.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Sunk
cost : Biaya akibat keputusan masa lalu yang akibatnya harus dibukukan
sekarang.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>53.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Unexpired
cost : Biaya yang belum dikonsumsi tahun berjalan dan diharapkan akan dipakai
untuk membentuk pendapatan di masa yang akan datang.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>54.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Variabel
cost/ biaya variable :Biaya yang jumlah totalnya berubah-ubah secara
proporsional (dalam persentase yang sebanding) dengan perubahan kegiatan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 14pt; line-height: 150%;"><span>55.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12pt; line-height: 150%;">Variabel
costing : Suatu metode penentuan harga pokok dimana penyajian laporan laba rugi
dan perhitungan harga pokok didasarkan atas tingkah laku biaya.<o:p></o:p></span></div>
</div>
Dhina Munawarohhttp://www.blogger.com/profile/12658973461323887271noreply@blogger.com0tag:blogger.com,1999:blog-8493052078047392065.post-17579286779133394532012-05-16T18:22:00.001+07:002012-05-16T18:22:31.440+07:00Review Jurnal Penyelesaian Sengketa<div dir="ltr" style="text-align: left;" trbidi="on"><link href="file:///C:%5CUsers%5CDina%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_filelist.xml" rel="File-List"></link><link href="file:///C:%5CUsers%5CDina%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_themedata.thmx" rel="themeData"></link><link href="file:///C:%5CUsers%5CDina%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_colorschememapping.xml" rel="colorSchemeMapping"></link><!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>EN-US</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:DontVertAlignCellWithSp/> <w:DontBreakConstrainedForcedTables/> <w:DontVertAlignInTxbx/> <w:Word11KerningPairs/> <w:CachedColBalance/> </w:Compatibility> <w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--"/> <m:smallFrac m:val="off"/> <m:dispDef/> <m:lMargin m:val="0"/> <m:rMargin m:val="0"/> <m:defJc m:val="centerGroup"/> <m:wrapIndent m:val="1440"/> <m:intLim m:val="subSup"/> <m:naryLim m:val="undOvr"/> </m:mathPr></w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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<div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span style="font-size: 12pt; line-height: 150%;">Review jurnal<span> </span>: Prospek Arbitrase Online Sebagai Upaya Penyelesaian Sengketa Di Luar negeri Pengadilan Ditinjau Dari Hukum Bisnis<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span style="font-size: 12pt; line-height: 150%;">Pengarang <span> </span>: Solikhah, SH<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span style="font-size: 12pt; line-height: 150%;">Institusi : Magister Ilmu Hukum Universitas Diponegoro<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span style="font-size: 12pt; line-height: 150%;">Sumber : <a href="http://eprints.undip.ac.id/18258/1/SOLIKHAH.pdf">http://eprints.undip.ac.id/18258/1/SOLIKHAH.pdf</a><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span style="font-size: 12pt; line-height: 150%;"><br />
<br />
ABSTRAK<br />
<br />
Perkembangan dunia bisnis yang semakin pesat di satu sisi memberikan dampak positif yaitu memperoleh devisa namun di sisi lain dapat menimbulkan sengketa akibat wanprestasi<br />
oleh salah satu pihak. Sehingga, diperlukan alternatif penyelesaian sengketa yang efektif untuk menangani aktivitas online. Tujuan penelitian ini untuk mengkaji permasalahan bagaimanakah pengaturan arbitrase online sebagai alternatif penyelesaian sengketa di dalam sistem hukum Indonesia, pengaturan arbitrase online sebagai alternatif penyelesaian sengketa dapat diterapkan di Indonesia mengingat dalam Undang – undang Nomor 30 Tahun 1999 tidak diatur secara tegas mengenai arbitrase online, kelebihan, kekurangan dan hambatan prosedur acara arbitrase online apabila diterapkan di Indonesia. Penelitian ini menggunakan metode pendekatan yuridis empiris. Spesifikasi penelitian adalah penelitian deskriptif analitis, yakni penelitian yang dimaksudkan untuk memberikan gambaran tentang hasil penelitian disertai dengan analisa mengenai peraturan perundang–undangan yang berlaku dihubungkan dengan teori–teori hukum dan prospek arbitrase online sebagai upaya penyelesaian sengketa dari segi hukum bisnis. Metode pengumpulan data yang digunakan adalah studi dokumen, kuesioner kepada BANI dan interview kepada pengacara yang menangani arbitrase.Berdasarkan hasil analisis diketahui bahwa Arbitrase Online Sebagai Alternatif Penyelesaian Sengketa tidak diatur secara tegas di dalam sistem hukum Indonesia. Pengaturan arbitrase online secara eksplisit sebagai alternatif penyelesaian sengketa dapat diterapkan di Indonesia karena telah sesuai dan tidak bertentangan dengan Undang-Undang Nomor 30 Tahun 1999 dan Undang – Undang Nomor 11 Tahun 2008. Arbitrase online mempunyai beberapa kelebihan antara lain : waktu dan mekanisme arbitrase online cepat, murah dan sederhana, Kekurangan prosedur acara arbitrase online apabila diterapkan di Indonesia adalah tidak adanya seperangkat kelengkapan dan prosedural serta akses internet yang memadai. Arbitrase online memiliki prospek yang baik untuk menyelesaikan sengketa aktivitas online dilihat dari faktor hukum, potensi, teknologi, bisnis dan sosial. Akan tetapi untuk menerapkan arbitrase online mengalami hambatan yang meliputi : faktor peraturan, keamanan, infrastruktur, budaya, kebiasaan dan institusi. Cara mengatasi hambatan tersebut dengan disusunnya undang – undang baru mengatur arbitrase online dilengkapi dengan infrastruktur telekomunikasi,sistem keamanan dan lembaga arbitrase online.<br />
<br />
Kata Kunci : Prospek Arbitrase Online, Penyelesaian Sengketa, bisnis<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span style="font-size: 12pt; line-height: 150%;">I. Pendahuluan<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;"><span style="font-size: 12pt; line-height: 150%;">Pada umumnya di bagian akhir suatu perjanjian dicantumkan suatu klausula yang dapat menentukan penyelesaian sengketa. Klausula itu, misalnya, “apanila terjadi perselisihan atau sengketa sebagai akibat dari perjanjian tersebut maka para pihak akan memilih penyelesaian sengketa yang terbaik bagi mereka”.<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span style="font-size: 12pt; line-height: 150%;"> <span> </span> Namun snegketa itu terjadi dimulai dari suatu situasi di mana satu pihak yang merasa dirugikan oleh pihak lain. Perasaan tidak puas akan segera muncul ke permukaan apabila terjadi conflict of interest.<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;"><span style="font-size: 12pt; line-height: 150%;">Sementara itu pihak yang merasa dirugikan akan menyampaikan ketidakpuasannya kepada pihak kedua, apabila pihak kedua dapat menanggapi dan memberi perasaan puas kepada pihak pertama maka selesailah konflik tersebut, sebaliknya jika reaksi pihak kedua menunjukkan perbedaan pendapat atau memiliki nilai-nilai yang berbeda maka akan terjadi perselisihan, sehingga dinamakan sengketa.<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;"><span style="font-size: 12pt; line-height: 150%;">Pada umumnya di dalam kehidupan suatu masyarakat telah mempunyai cara untuk mnyelesaikan konflik atau sengketa sendiri, yakni proses penyelesaian sengketa yang ditempuh dapat melalui cara-cara formal maupun informal.<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;"><span style="font-size: 12pt; line-height: 150%;"> Penyelesaian sengketa secara formal berkembang menjadi proses adjudikasi yang terdiri atas proses melalui pengadilan (litigasi) dan arbitase (perwasiatan), serta proses pnyelesaian-penyelesaian konflik secara informal yangberbasis pada kesepakatan pihak-pihak yang bersengketa melalui negosiasi, mediasi.<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span style="font-size: 12pt; line-height: 150%;">II. Permasalahan<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;"><span style="font-size: 12pt; line-height: 150%;"><br />
<br />
1. CARA – CARA PENYELASAIAN SENGKETA<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;"><span style="font-size: 12pt; line-height: 150%;">Di dalam penyelesaian sengketa dapat dilakukan dengan berbagai bentuk, antara lain :<br />
a. Negosiasi ( Negotiation )<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;"><span style="font-size: 12pt; line-height: 150%;">Proses tawar-menawar denganjalan berunding guna mencapai kesepakatan bersama antara satu pihak ( kelompok atau organisasi ) dan pihak ( kelompok atau organisasi ) lain. Negosiasi juga diartikan suatu cara penyelesaian sengketa secara damai melalui perundingan antara pihak yang berperkara.Dalam hal ini negosiasi merupakan komunikasi dua rah yang dirancang untuk mencapai kesepakatan pada saat kedua belah pihak Memiliki berbagai kepentingan yang sama maupun yang berbeda. Oleh karena itu, negosiasi merupakan sarana bagi pihak-pihak yang bersengketa untuk mendiskusikan penyelesaiaannya tanpa melibatkan pihak ketiga sebagai penengah, baik yang tidak berwenang mengambil keputusan maupun yang berwenang mengambil keputusan.<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;"><span style="font-size: 12pt; line-height: 150%;"><br />
b. Mediasi<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;"><span style="font-size: 12pt; line-height: 150%;">Mediasi adalah proses pengikutserataan pihak ketiga dalam penyelesaiaan suatu perselisihan sebagai penasihat. Juga, terdapat beberapa definisi mengenai mediasi menurut Nolah Haley yaitu : dalam hal ini dapat ditarik kesimpulan bahwa mediasi merupakan salah satu bentuk negosiasi antara para pihak yang bersengketa dan melibatkan pihak ketiga dengan tujuan membantu demi tercapainya penyelesaian yang bersifat kompromistis.<br />
Kemudian pihak ketiga yang ditunjuk membantu menyelesaikan sengketa dinamakan sebagai mediator. Oleh karena itu pengertian mediasi mengandung unsur-unsur antara lain :<br />
1. <span> </span>merupakan sebuah proses penyelesaiaan sengketa berdasarkan perundingan<br />
2. <span> </span> mediator terlibat dan diterima oleh para pihak yang bersengketa di dalam perundingan<br />
3. <span> </span> mediator bertugas membantu para pihak yang bersengketa untuk mencari penyelesaiaan<br />
4. tujuan mediasi untuk mencapai atau menghasilkan kesepakatan yang dapat diterima pihak-pihak yang bersengketa guna mengakhiri sengketa.<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;"><span style="font-size: 12pt; line-height: 150%;">Dengan demikian,putusan yang diambil atau yang dicapai oleh mediasi merupakan putusan yang disepakati bersama oleh para pihak yang dapat berbentuk nilai-nilai atau norma-norma yang menjadi tatanan dalam masyarakat. Selain itu, dapat pula berbentuk putusan yang tidak sejalan dengan tatanan yang ada, teteapi tidak bertentangan dengan nilai atau norma yang berlaku. Namun, putusan tersebut dapat bertolak belakang dengan nilai atau norma yang berlaku.<br />
<br />
c. Konsiliasi<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;"><span style="font-size: 12pt; line-height: 150%;">Konsiliasi adalah usaha mempertemukan keinginan pihak yang berselisih untuk mencapai persetujuan dan penyelesaiaan. Namun, Undang-Undang Nomor 30 Tahun 1999 tidak memberikan statu rumusan yang eksplisit atas pengertian dari konsiliasi. Akan teteapi, rumusan itu dapat ditemukan dalam pasal ¡ angka 10 dan alinea 9 Penjelasan Umum , yakni konsiliasi merupakan salah satu lembaga alternatif dalam penyelesaian sengketa.<br />
<span> </span> Dengan demikian, konsiliasi merupakan proses penyelesaian sengketa alternatif dan melibatkan pihak ketiga yang diikutsertakan untuk menyelesaikan sengketa.Konsiliator dalam proses konsiliasi harus memiliki peran yang cukup berarti. Oleh karena itu, konsiliator berkewajiabn untuk menyampaikan pendapat-pendapatnya mengenai duduk persoalannya. Dalam menyelesaikan perselisihan, konsiliator memiliki hak dan kewenangan untuk menyampaikan pendapat secara terbuka dan tidak memihak lepada yang bersengketa. Selain itu, konsiliator tidak berhak untuk membuat putusan dalam sengketa untuk dan atas nama para pihak sehingga keputusan akhir merupakan proses konsiliasi yang diambil sepenuhnya oleh para pihak dalam snegketa yang dituangkan dalam bentuk kesepakatan si antara mereka.<br />
<br />
d. Arbitrase<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;"><span style="font-size: 12pt; line-height: 150%;">Arbitrase ádalah usaha perantara dalam melarikan sengketa.Penyelesaian sengketa melaluilembaga arbitrase lebih disukai oleh pelaku ekonomi dalam kontrak bisnis yang bersifat nasional maupun internacional dikarenakan sifat kerahasiaannya, prosedur sederhana, putusan arbiter mengikat para pihak, dan disebabkan putusan yang diberikan bersifat final.Arbitase hádala sebagai upaya hukum dalam perkembangan dunia usaha, baik nasional maupun internacional. Pemerintah telah mengadakan pembaharuaan terhadap undang-undang arbitrase nasional dengan dikeluarkan Undang-undang Nomor 30 tahun 1999 tentang Arbitrase dan Alternatisf Penyelesaiaan Sengketa , dengan demikian berdasarkan undang-undang tersebut, Arbitrase merupakan cara penyelesaiaan statu sengketa perdata di luar pengadilan umum yang didasarkan perjanjian arbitrase yang dibuat secara tertulis oleh para pihak yang bersengketa. Perjanjian arbitrase merupakan kesepakatan berupa cláusula arbitrase yang tercantum dalam statu perjanjian tertulis yang dibuat oleh para pihak sebelum timbal sengketa atau statu perjanjian arbitrase tersendiri yang dibuat para pihak setelah timbal sengketa.<br />
<span> </span> Sementara itu, sengketa yang dapat diselesaikan melalui arbitrase hanya sengketa di bidang perdagangan dan mengenai hak yang menurut hukum dan peraturan perundang-undangan dikuasai sepenuhnya oleh pihak yang bersengketa. Statu perjanjian arbitrase tidak menjafi batal walaupun disebabkan oleh statu keadaan, seperti dibawah ini :<br />
1. meninggalnya statu pihak<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span style="font-size: 12pt; line-height: 150%;">2. bangkrutnya salah satu pihak<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span style="font-size: 12pt; line-height: 150%;">3. novasi ( pembaharuan utang )<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span style="font-size: 12pt; line-height: 150%;">4. pewarisan<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span style="font-size: 12pt; line-height: 150%;"><br />
5. berakhirnya atau batalnya perjanjian pokok<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span style="font-size: 12pt; line-height: 150%;"><br />
Terdapat dua jenis arbitrase yakni :<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span style="font-size: 12pt; line-height: 150%;"><br />
1. Arbitrase ad hoc atau arbitrase volunteer<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;"><span style="font-size: 12pt; line-height: 150%;"> Merupakan arbitrase yang dibentuk secra khusus untuk menyelesaikan atau memutuskan perselisihan tertentu. Oleh karena itu arbitrase ini bersifat “insidentil”, dimana kedudukan dan keberadaannya hanya untuk melayani memutuskan kasus perselisihan tertentu maka apabila telah menyelesaikan sengketa dengan diputuskan perkara tersebut, keberadaan dan fungsi arbitrase ini lenyap berakhir dengan sendirinya.<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;"><span style="font-size: 12pt; line-height: 150%;"><br />
2. Arbitrase Institucional<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;"><span style="font-size: 12pt; line-height: 150%;"> Merupakan statu lembaga atau badan arbitrase yang bersifat “hermanen”, sehingga arbitrase institucional tetap berdiri untuk selamanya dan tidak bubar, meskipun perselisihan yang ditangani telah Selebi diputus. Sementara itu di Indonesia terdapat dua lembaga arbitrase yang memberikan jasa arbitrase, yakni badan arbitrase nasional indonesia ( BANI ) dan Badan arbitrase muamalat Indonesia ( BAMUI ).Pelaksanaan putusan arbitrase nasional dilakukan dalam waktu paling lama 30 hari terhitung Sejak tanggal putusan ditetapkan. Lembar asli atau salinan otentik putusan arbitrase diserahkan dan didaftarkan oleh arbiter atau kuasanyakepada pantera pengadilan negeri dan oleh pantera diberikan catatan yang merupakan akta pendaftaran.Dengan demikian , putusan arbitrase bersifat final dan mempunyai kekuatan hukum dan mengikat para pihak. Keputusan arbirase bersifat final, berarti putusan arbitrase merupakan keputusan final dan karenanya tidak dapat diajukan Bandung, kasasi, atau memberikan perintah.Putusan arbitrase dibubuhi perintah oleh ketua pengadilan negeri untuk dilaksanakan sesuai ketentuan pelaksanaan putusan dalam perkara perdata yang keputusannya telah mempunyai kekuatan hukum tetep.suatu putusan arbitrase terhadap para pihak dapat mengajukan permohonan pembatalan. Dengan demikian,permohonan pembatalan putusan arbitrase harus diajukan secara tertulis dalam waktu paling lama 30 hari terhitung Sejas hari pernyataan dan pendaftaram putusan arbitrase lepada pantera pengadilan negeri dimana permohonan tersebut diajukan lepada ketua pengadilan negeri.Terhadap putusan pengadilan negeri dapat diajukan permohonan Bandung ke mahkamah agung yang memutuskan dalam tingkat pertama dan terakhir.Mahkamah agung mempertimbangkan serta memutuskan permohonan Bandung dalam waktu paling lama 30 hari setelah permohonan Bandung tersebut diterima oleh mahkamah agung.<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;"><span style="font-size: 12pt; line-height: 150%;"><br />
e. Peradilan<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;"><span style="font-size: 12pt; line-height: 150%;"> Dalam hal ini terjadi statu pelanggaran hukum, baik berupa hak seseorang maupun kepentingan umum maka tidak boleh begitu sja terhadap si pelanggar iti diambil statu tindakan untuk menghakiminya oleh sembarang orang. Perbuatan “menghakimi sendiri” sangatlah tercela, tidak tertib, dan harus dicegah.tidak hanya dengan duatu pencegahan, tetapi diperlukan perlindungan dan penyelesaiaan. Oleh karena itu, yang berhak memberikan perlindungan dan penyelesaiaan hádala negara. Untuk itu, negara menyerahkan lepada kekuasaan kehakima yang berbentuk badan peradilan dengan para pelaksananya yaitu hakim.<br />
Dalam menegakkan hukum. Hakim melaksanakan hukum yang berlaku dukungan rasa keadilan yang ada padanya berdasarkan hukum yang berlaku, meliputi yang tertulis dan tidak tertulis. Oleh karena itu, disebutkan bahwa hakim atau pengadilan hádala penegak hukum.<br />
<br />
IV. Kesimpulan<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;"><span style="font-size: 12pt; line-height: 150%;">Pada penjelasan yang sudah ada saya dapat mengambil kesimpulan yaitu dalam penyelesaian Sengketa dalam Ekonomi dapat dilakukan dengan beberapa cara diantarnya melalui :<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;"><span style="font-size: 12pt; line-height: 150%;">Negosiasi adalah Suatu bentuk pertemuan antara dua pihak: pihak kita dan pihak lawan dimana kedua belah pihak bersama-sama mencari hasil yang baik, demi kepentingan kedua pihak.<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;"><span style="font-size: 12pt; line-height: 150%;">Mediasi adalah Pihak netral yang membantu para pihak dalam proses perundingan guna mencari berbagai kemungkinan penyelesaian sengketa tanpa menggunakan cara memutus atau memaksakan sebuah penyelesaian.<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;"><span style="font-size: 12pt; line-height: 150%;">Arbitrase adalah Kekuasaan untuk menyelesaikan sesuatu perkara menurut kebijaksanaan.<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;"><span style="font-size: 12pt; line-height: 150%;">Perbedaan ketiga terletak dari peran mereka dalam menyelesaikan suatu pertikain yang ada. Negosiasi tidak menggunakan pihak ketiga untuk menyelesaikan suatu pertikaian, Arbitrase diantara kedua pihak yang bertikai memerlukan pihak ketiga untuk menyelesaikan permasalahan mereka tetapi peran pihak ketiga ini hanya sebagai pemberi saran dan tidak mempunyai kekuatan untuk memutuskan suatu pertikaian tersebut. Sedangkan Arbitrase ialah Pihak ketiga yang dibutuhkan antara kedua pihak yang bertikai dan mempunyai kekuatan hukum yang kuat untuk memutuskan suatu permasalahan yang ada karena mereka tidak dapat menyelesaikan perikaian tersebut.<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;"><span style="font-size: 12pt; line-height: 150%;"><br />
Referensi<br />
http://eprints.undip.ac.id/18258/1/SOLIKHAH.pdf<br />
<br />
Disusun Oleh :<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;"><span style="font-size: 12pt; line-height: 150%;">• Annisa Meidiyoana (20210919)<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;"><span style="font-size: 12pt; line-height: 150%;">• Dina Munawaroh (22210064)<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;"><span style="font-size: 12pt; line-height: 150%;">• Dini Triana (22210079)<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;"><span style="font-size: 12pt; line-height: 150%;">• Laraz Sekar Arum W. (23210968)<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 0.5in;"><span style="font-size: 12pt; line-height: 150%;">• Nia Ismatu Ulfa (24210956)<o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span style="font-size: 12pt; line-height: 150%;"><br />
Kelas : 2EB05<o:p></o:p></span></div></div>Dhina Munawarohhttp://www.blogger.com/profile/12658973461323887271noreply@blogger.com0tag:blogger.com,1999:blog-8493052078047392065.post-51549909390177478812012-05-07T17:33:00.005+07:002012-05-07T18:13:38.774+07:00Review jurnal Subjek Hukum Perdata<div dir="ltr" style="text-align: left;" trbidi="on"><link href="file:///C:%5CUsers%5CDina%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_filelist.xml" rel="File-List"></link><link href="file:///C:%5CUsers%5CDina%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_themedata.thmx" rel="themeData"></link><link href="file:///C:%5CUsers%5CDina%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_colorschememapping.xml" rel="colorSchemeMapping"></link><style>
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<div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span lang="EN" style="font-size: 14pt; line-height: 150%;">Review jurnal : <b><span style="color: black;">PEMERINTAH SEBAGAI SUBJEK HUKUM PERDATA DALAM KONTRAK PENGADAAN </span></b></span><b><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">BARANG ATAU JASA </span></b><span lang="EN" style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">Pengarang : <b><i>Sarah S. Kuahaty</i></b></span><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;"> </span><br />
<span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">Sumber : <a href="http://unpatti.ac.id/paperrepo/ppr_iteminfo_lnk.php?id=107"><span style="color: blue;">unpatti.ac.id/paperrepo/ppr_iteminfo_lnk.php?id=107</span></a><b> </b></span><span lang="EN" style="font-size: 14pt; line-height: 150%;"> <o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><b><i><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">ABSTRACT </span></i></b><span lang="EN" style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><i><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">Dalam pembagiannya subjek hukum Perdata terdiri atas manusia (naturlijkperson) dan badan hukum (rechtperson). Tetapi dalam perkembangannya, ternyata pemerintah yang adalah lembaga publik dapat juga melakukan tindakan hukum perdata, hal ini dapt dibuktikan dengan terlibatnya pemerintah sebagai salah satu pihak dalam kontrak pengadaan barang atau jasa. Berdasarkan hasil penelusuran ternyata bahwa, ketika pemerintah bertindak dalam lapangan keperdataan dan tunduk pada peraturan hukum perdata, maka pemerintah bertindak sebagai wakil dari badan hukum bukan wakil dari jabatan, sehingga tindakan pemerintah tersebut adalah tindakan badan hukum. </span></i><span lang="EN" style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><i><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">Keyword: pemerintah, subjek hukum. </span></i><span lang="EN" style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><b><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">A. LATAR BELAKANG</span></b><span lang="EN" style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">Hukum dalam klasifikasinya terbagi atas hukum publik dan hukum privat. Hukum publik yaitu hukum yang mengatur hubungan antara negara dengan alat-alat perlengkapan negara atau negara dengan warga negara. Hukum privat yaitu hukum yang mengatur hubungan antara satu orang dengan orang lain atau subjek hukum lain dengan menitikberatkan pada kepentingan perseorangan. Berdasarkan pengertiannya, maka subjek hukum perdata terdiri atas orang dan badan hukum. </span><span lang="EN" style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">Tidak dapat di pungkiri bahwa pemerintah dalam kegiatan sehari-hari melakukan tindakan-tindakan bisnis dengan pihak non-pemerintah. Pemerintah misalnya perlu membeli barang atau jasa (<i>government procurement</i>) dalam rangka menjalankan fungsinya sehari-hari. </span><span style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">Dalam memenuhi kebutuhannya tersebut, tentunya pemerintah harus mengikuti prosedur pengadaan sebagaimana telah diatur dalam Peraturan Presiden Nomor 54 Tahun 2010 Tentang Pengadaan Barang/Jasa Pemerintah. Pengadaan Barang/Jasa Pemerintah adalah kegiatan untuk memperoleh Barang/Jasa oleh Kementerian/Lembaga/Satuan Kerja Perangkat Daerah/Institusi lainnya yang prosesnya dimulai dari perencanaan kebutuhan sampai diselesaikannya seluruh kegiatan untuk memperoleh Barang/Jasa. </span><span lang="EN" style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">Oleh karenanya agar prosedur pengadaan tersebut mempunyai kekuatan hukum yang tetap dan mengikat bagi para pihak yang terlibat di dalamnya, maka hubungan hukum yang tercipta haruslah dibingkai dengan hukum yang dikenal dengan kontrak. </span><span lang="EN" style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">Secara sederhana kontrak dapat digambarkan sebagai suatu perjanjian antara dua atau lebih pihak yang mempunyai nilai komersial tertentu. Sebagaimana layaknya sebuah perjanjian, dalam sebuah kontrak para pihak yang mengikatkan diri adalah subjek hukum. Adapun yang dimaksud dengan subjek hukum disini adalah subjek hukum perdata. </span><span lang="EN" style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">Apabila telah di pahami bahwa yang dimaksud para pihak dalam kontrak adalah subjek hukum perdata, maka timbul pertanyaan apakah mungkin pemerintah yang tidak biasanya di persepsikan sebagai subjek hukum perdata tetapi subjek hukum publik dapat menjadi salah satu pihak dalam sebuah kontrak pengadaan barang atau jasa? </span><span lang="EN" style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><b><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">B. PEMBAHASAN</span></b><span lang="EN" style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><b><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">1. Subjek Hukum perdata </span></b><span lang="EN" style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">Manusia adalah pendukung hak dan kewajiban. Lazimnya dalam hukum di kenal dengan istilah subjek hukum. Tetapi manusia bukanlah satu-satunya subjek hukum. Karena masih ada subjek hukum lainnya yaitu segala sesuatu yang menurut hukum dapat mempunyai hak dan kewajiban, termasuk apa yang di sebut badan hukum.2 Istilah subjek Hukum berasal dari terjemahan <i>rechsubject </i>(Belanda) atau <i>law of subject </i>(Inggris). </span><span style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">Subjek Hukum mempunyai kedudukan dan peranan yang sangat penting di dalam bidang hukum, khususnya hukum keperdataan, karena subjek hukum itulah nantinya yang dapat mempunyai wewenang hukum <i>(rechtsbevoegheid). </i>Didalam berbagai literatur di kenal 2 (dua) macam subjek hukum yaitu manusia <i>(naturlijkperson) </i>dan badan hukum <i>(rechtperson)</i>. </span><span style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">Pada Dasarnya manusia mempunyai hak sejak di lahirkan, namun tidak semua manusia mempunyai kewenangan dan kecakapan untuk melakukan perbuatan hukum. Selain <i>naturlijkperson </i>sebagai subjek hukum, maka subjek hukum lainnya adalah badan hukum <i>rechtperson. </i>Dalam pengaturannya tidak ada satu pasal pun yang memberikan pengertian badan hukum. Pengertian badan hukum hanya dapat di lihat dalam doktrin ilmu hukum, salah satunya menurut <b>Rochmat Soemitro </b><i>rechtperson </i>adalah suatu badan yang dapat mempunyai harta kekayaan, hak serta kewajiban seperti orang pribadi.</span><span style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><b><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">2. Kedudukan Pemerintah </span></b><span lang="EN" style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">Dalam perspektif hukum publik negara adalah organisasi jabatan. Di antara jabatan-jabatan kenegaraan ini terdapat jabatan pemerintahan, yang menjadi objek hukum administrasi negara. </span><span lang="EN" style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">Meskipun jabatan pemerintahan ini dilekati dengan hak dan kewajiban atau diberi wewenang untuk melakukan tindakan hukum, namun jabatan tidak dapat bertindak sendiri. Jabatan dapat melakukan perbuatan hukum, yang dilakukan melalui perwakilan yaitu pejabat. </span><span lang="EN" style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">Antara jabatan dengan pejabat memiliki hubungan yang erat, namun di antara keduanya sebenarnya memiliki kedudukan hukum yang berbeda atau terpisah dan diatur dengan hukum yang berbeda. Jabatan diatur oleh hukum tata negara dan hukum administrasi, sedangkan pejabat diatur dan tunduk pada hukum kepegawaian. Dengan demikian, kedudukan hukum pemerintah berdasarkan hukum publik adalah wakil dari jabatan pemerintahan. </span><span lang="EN" style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><b><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">3. Pemerintah Sebagai Subjek Hukum Perdata Dalam Kontrak Pengadaan Barang Atau Jasa </span></b><span lang="EN" style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">Dalam pengadaan barang barang atau jasa, pemerintah akan membingkai hubungan hukum dengan penyedia barang atau jasanya dalam sebuah kontrak pengadaan barang atau kontrak pengadaan jasa. Dalam konteks demikian pemerintah tidak dapat memposisikan dirinya lebih tinggi dari penyedia barang atau jasanya, hal ini dikarenakan dalam hukum perjanjian para pihak mempunyai kedudukan yang sama, sebagaimana tercermin dalam pasal 1338 BW. </span><span lang="EN" style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">Keterlibatan pemerintah dalam suatu hubungan kontraktual ini berbeda dengan kontrak komersial pada umumnya, karena karakteristik dari kontrak ini tidak murni lagi merupakan tindakan hukum privat tetapi juga sudah ada campuran hukum publik di dalamnya. Keterlibatan pemerintah dalam kontrak ini menunjukan tindakan pemerintah tersebut diklasifikasikan dalam tindakan pemerintahan yang bersifat keperdataan. </span><span lang="EN" style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">Pemerintah sebagai salah satu subjek hukum dalam tindakan perdata, maka pemerintah merupakan badan hukum, karena menurut <b>Apeldoorn </b>negara, propinsi, kotapraja dan lain sebaginya adalah badan hukum. </span><span style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">Kedudukan pemerintah dalam pergaulan hukum keperdataan tidak berbeda dengan subjek hukum privat lainnya yakni orang maupun badan hukum, Sebagai subjek hukum perdata pemerintah dapat mengikatkan dirinya dengan pihak ketiga dalam hal ini penyedia barang atau jasa. </span><span lang="EN" style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">Kedudukan Pemerintah dalam kontrak juga tidak memiliki kedudukan yang istimewa, dan dapat menjadi pihak dalam sengketa keperdataan dengan kedudukan yang sama dengan seseorang atau badan hukum perdata dalam peradilan umum. </span><span lang="EN" style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><b><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">Kesimpulan </span></b><span lang="EN" style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">Subjek Hukum mempunyai kedudukan dan peranan yang sangat penting di dalam bidang hukum, khususnya hukum keperdataan, karena subjek hukum itulah nantinya yang dapat mempunyai wewenang hukum <i>(rechtsbevoegheid) </i>untuk melakukan perbuatan hukum<i>. </i></span><span style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">Negara dalam perspektif hukum perdata adalah sebagai badan hukum publik. Bila berdasarkan hukum publik negara adalah organisasi jabatan atau kumpulan dari organ-organ kenegaraan, yang di dalamnya terdapat organ pemerintahan, maka berdasarkan hukum perdata, negara adalah kumpulan dari badan-badan hukum, yang di dalamnya terdapat badan pemerintahan. </span><span lang="EN" style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;">Ketika pemerintah bertindak dalam lapangan keperdataan dan tunduk pada peraturan hukum perdata, pemerintah bertindak sebagai wakil dari badan hukum, bukan wakil dari jabatan. </span><span lang="EN" style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span lang="EN" style="color: black; font-size: 14pt; line-height: 150%;"> Referensi : <a href="http://unpatti.ac.id/paperrepo/ppr_iteminfo_lnk.php?id=107"><span style="color: blue;">unpatti.ac.id/paperrepo/ppr_iteminfo_lnk.php?id=107</span></a> </span><span lang="EN" style="font-size: 14pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span style="font-size: 14pt; line-height: 150%;">Disusun Oleh :<o:p></o:p></span></div><ul type="disc"><li class="MsoNormal" style="line-height: 150%; text-align: justify;"><span style="font-size: 14pt; line-height: 150%;">Annisa Meidiyoana (20210919)<o:p></o:p></span></li>
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</ul><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><span style="font-size: 14pt; line-height: 150%;">Kelas : 2EB05<b><span style="color: #333333;"> </span></b><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><br />
</div></div>Dhina Munawarohhttp://www.blogger.com/profile/12658973461323887271noreply@blogger.com0tag:blogger.com,1999:blog-8493052078047392065.post-54612414121000259082012-05-07T17:27:00.004+07:002012-06-04T05:56:02.294+07:00Review Jurnal Wajib Daftar Perusahaan<div dir="ltr" style="text-align: left;" trbidi="on"><link href="file:///C:%5CUsers%5CDina%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_filelist.xml" rel="File-List"></link><link href="file:///C:%5CUsers%5CDina%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_themedata.thmx" rel="themeData"></link><link href="file:///C:%5CUsers%5CDina%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_colorschememapping.xml" rel="colorSchemeMapping"></link><!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>EN-US</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:DontVertAlignCellWithSp/> <w:DontBreakConstrainedForcedTables/> <w:DontVertAlignInTxbx/> <w:Word11KerningPairs/> <w:CachedColBalance/> </w:Compatibility> <w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--"/> <m:smallFrac m:val="off"/> <m:dispDef/> <m:lMargin m:val="0"/> <m:rMargin m:val="0"/> <m:defJc m:val="centerGroup"/> <m:wrapIndent m:val="1440"/> <m:intLim m:val="subSup"/> <m:naryLim m:val="undOvr"/> </m:mathPr></w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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</style> <![endif]--> <div class="MsoNormal" style="line-height: 150%; text-align: justify;"><b><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; line-height: 150%;">Review Jurnal Wajib Daftar Perusahaan<o:p></o:p></span></b></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Review Jurnal : Analisis Optimalisasi Implementasi Kebijakan Peraturan Menteri Perdagangan Nomor 37/M-DAG/PER/2007 Tentang Penyelenggaraan Daftar Perusahaan</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Pengarang : Asep Ferry Bastian</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Sumber : <a href="http://jurnal.pdii.lipi.go.id/admin/jurnal/11009118_1411-545X.pdf"><span style="color: #548dd4;">http://jurnal.pdii.lipi.go.id/admin/jurnal/11009118_1411-545X.pdf</span></a></span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Abstrak</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Pelayanan Publik yang prima sudah menjadi paradigma dalam membangun dan menciptakanpemerintah yang baik saat ini. Dalam sektor perdagangan, sebagai institusi pemerintah yang memiliki tugas dan fungsi meningkatkan perekonomian. Kementerian perdagangan merupakan sektor penggerak pertumbuhan dan daya saing serta menciptakan kemakmuran rakyat yang berkeadilan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Salah satu instruen dalam kebijakan perdagangan untuk melakukan pembinaan, pengarahan, pengawasan, dan menciptakan iklim dunia usaha yang sehat adalah Undang-undang Republik Indonesia Nomor 3 Tahun 1982 tentang Wajib Daftar Perusahaan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Keputusan Menteri Perdagangan RI Nomor 37/M-DAG/PER/2007 tentang penyelenggaraan pendaftaran perusahaan, mengatur mengenai bagaimana penyelenggaraan wajib daftar perusahaan di daerah dimana pemerintah daerah memiiki kewajiban untuk melaksanakanwajib daftar perusahaan. Pada kenyataannya, sampai saat ini wajib daftar perusahaandirasakan belum berjalan optimal. Hal ini dikarenakan berbagai permasalahan diantaranya adalah belum adanya peraturan pemerintah sebagai peraturan pelaksana dari UU Nomor 3 Tahun 1982 tentang Wajib Daftar Perusahaan, Pemerintah Daerah menganggap bahwa WDP adalah sebagai instrumen untuk mendapatkan Pendaptan Asli daerah,sehingga tujuan dari diwajibkannya WDP tidak tercapai. Guna optimalisasi implementasi ketentuan mengenai WDP dalam rangka meningkatkan pelayanan prima dari kementerian perdagangan, maka permasalahan ini dianalisa dengan menggunakan analisa SWOT.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Dari hasil analisa SWOT yang telah dilakukan maka strategi yang perlu dilakukan oleh organisasi pelaksana yaitu perlu meningkatkan kualitas peraturan tentang WDP adalah melalui “kebijakan revisi peraturan tentang WDP dan Sosialisasi tentang WDP”.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">A.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 7pt; line-height: 150%;"> </span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Pendahuluan</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Berdasarkan Undang-undang Nomor 3 tahun 1982 tentang Wajib Daftar Perusahaan pada Pasal 18 dinyatakan bahwa Menteri Perdagangan bertanggungjawab dalam penyelenggaraan daftar perusahaan. Bahwa untuk melaksanakan tugas tersebut Direktorat Bina Usaha Perdagangan mempunyai tugas melaksanakan perumusan dan pelaksanaan kebijakan, penyusunan pedoman, norma, standar, prosedur, dan kriteria serta pemberian bimbingan teknis dan evaluasi pelaksanaan kebijakan di bidang usaha perdagangan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Dalam melaksanakan kegiatan penyelenggaraan pendaftaran perusahaan memiliki fungsi :</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">1.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 7pt; line-height: 150%;"> </span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Penyiapan perumusan kebijakan di bidang kelembagaan usaha, jasa perdagangan, usaha dagang asing, keagenan, pendaftaran perusahan, dan laporan keuangan tahunan perusahaan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">2.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 7pt; line-height: 150%;"> </span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Penyiapan pelaksanaan kebijakan bidang kelembagaan usaha, jasa perdagangan, usaha dagang asing, keagenan, pendaftaran perusahaan, dan laporan keuangan tahunan perusahaan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">3.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 7pt; line-height: 150%;"> </span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Penyiapan penyusunan pedoman, standar, nrma, prosedur dan kriteria di bidang kelembagaan usaha, jasa perdagangan, usaha dagang asing, keagenan, pendaftaran perusahaan, dan laporan keuangan tahunan perusahaan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">4.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 7pt; line-height: 150%;"> </span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Penyiapan pemberian bimbingan teknis dan evaluasi pelaksana kebijakan di bidang kelembagaan usaha, jasa perdagangan, usaha dagang asing, keagenan, pendaftaran perusahaan, dan laporan keuangan tahunan perusahaan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">5.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 7pt; line-height: 150%;"> </span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Pelaksanaan urusan tata usaha dan rumah tangga direktorat.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Pada saat ini Pendaftaran Perusahaan peranannya dianggap sangat penting, dikarenakan pada saat globalisasi seperti sekarang Daftar Perusahaan merupakan salah satu alat informasi resmi pemerintah yang digunakan untuk menjamin perkembangan dan kepastian berusaha bagi dunia usaha. Dengan daftar perusahaan menciptakan iklim usaha yang kondusif guna mendorong peningkatan investasi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">B.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 7pt; line-height: 150%;"> </span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Permasalahan</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Adapun lingkup pembahasan yang menjadi pokok permasalahan adalah terkait dengan belum optimalnya implementasi Peraturan Menteri Perdagangan Nomor : 37/Permendag/Per/2007. Hal ini dikarenakan beberapa faktor yaitu : masih lemahnya penerapan sanksi bagi perusahaan yang tidak memberikan informasi mengenai identitas dan hal-hal yang menyangkut dunia usaha yang didirikan, belum ada penerapan sanksi bagi penyelenggara pendaftaran perusahaan dalam memberikan data dan informasi serta belum didukung dengan Peraturan Pemerintah dalam pelaksanaan UU Nomor 32/1982. Untuk mencari akar permasalahannya dilakukan analisis masalah dan mencari penyebab-penyebab dari masalah tersebut selanjutnya dicari pemecahannya melalui Analsis SWOT (Strengths, Weaknesses, Opportunities, dan Threats) yaitu Metode Analisis Manajemen melalui proses identifikasi keadaan lingkungan eksternal dan internal.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">C.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 7pt; line-height: 150%;"> </span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Pembahasan</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">1.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 7pt; line-height: 150%;"> </span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Wajib Daftar Perusahaan</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Daftar perusahaan adalah daftar catatan resmi yang diadakan menurut atau berdasarkan ketentuan Undang-Undang Nomor 3 Tahun 1982 tentang Wajib Daftar Perusahaan yang selanjutnya disebut UU-WDP dan/atau peraturan pelaksanaannya yang memuat hal-hal yang wajib didaftarkan oleh setiap perusahaan serta disahkan oleh pejabat yang berwenang dari Kantor Pendaftaran Perusahaan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Tujuan Pendaftaran perusahaan adalah untuk mencatat bahan-bahan keterangan yang dibuat secara benar dari suatu perusahaan dan merupakan informasi resmi untuk semua pihak yang berkepentingan mengenai identitas, data, serta keterangan lainnya tentang perusahaan yang tercantum dalam Daftar Perusahaan dalam rangka menjamin kepastian berusaha. Untu itu setiap perusahaan yang berkedudukan di Indonesia wajib di daftarkan dalam daftar perusahaan. Pendaftran perusahaan wajib dilakukan dalam jangka waktu 3(tiga) bulan setelah perusahaan tersebut menjalankan usahanya, jenis perusahaan yang wajib daftar perusahaan yang wajib didaftarkan sebagaimana dalam ketentuan adalah Perseroan Terbatas (PT), Persekutuan Komanditer (CV), dan Perusahaan Perorangan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">2.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 7pt; line-height: 150%;"> </span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Pihak-pihak yang terlibat sesuai SK, Mendag No. 37/M-DAG/PER/9/2007</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">a.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 7pt; line-height: 150%;"> </span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Pejabat penerbit TDP adalah Kepala Dinas yang bertugas dan bertanggung jawab di bidang perdagangan di wilayah kerjanya atau pejabat yang bertugas dan bertanggung jawab dalam pelaksanaan pelayanan terpadu satu pintu atau pejabat lain yang ditetapkan berdasarkan Menteri Perdagangan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">b.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 7pt; line-height: 150%;"> </span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Direktur Bina Usaha dan Pendaftaran Perusahaan, Direktorat Jenderal Perdagangan Dalam Negeri adalah pejabat yang bertugas dan bertanggung jawab mengenai penyelenggara pendaftaran perusahaan di tingkat pusat di seluruh Indonesia.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">c.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 7pt; line-height: 150%;"> </span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Penyelidik Pegawai Negeri Sipil Wajib Daftar Perusahaan disebut PPNS-WDP adalah Pejabat Pegawai Negeri Sipil tertentu yang bekerja pada unit teknis yang bertugas dan bertanggung jawab atas penyelenggara wajib daftar perusahaan di lingkungan kantor.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">3.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 7pt; line-height: 150%;"> </span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Pengertian Pelayanan Publik</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Pelayanan publik adalah pemenuhan keinginan dan kebutuhan masyarakat oleh penyelenggara Negara yang bertujuan agar dapat meningkatkan kesejahteraan masyarakat.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">4.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 7pt; line-height: 150%;"> </span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Strategi Pembangunan Sektor</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Adalah ketentuan mengenai garis besar rencana pembangunan. Strategi pembangunan bersifat kualitatif, sedangkan rencana pembangunan memuat sasaran dan target pembangunan serta dana dan waktu yang disediakan untuk pelaksanaan yang bersifat kuantitatif, baik volume maupun waktu yang akan digunakan, disertai letak sasaran pembangunan yang lebih pasti dan lebih rinci.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">5.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 7pt; line-height: 150%;"> </span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Prinsip-prinsip Kepemerintahan yang baik</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Gambaran mutu suatu administrasi publik bercirikan kepemerintahan yang baik adalah akuntabilitas, transparansi, keterbukaan dan aturan hokum.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">6.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 7pt; line-height: 150%;"> </span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Teknik Analisis Manajemen</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Teknik Analisis Manajemen secara Komprehensif dengan melihat dari berbagai aspek dari berbagai fakta yang riil organisasi yaitu : SWOT (Strength, Weakness, Opportunity, Treath).</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">D.</span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 7pt; line-height: 150%;"> </span><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Kesimpulan</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Pelayanan publik yang prima sudah menjadi paradigma dalam membangun dan menciptakan pemerintahan yang baik saat ini. Dalam sektor perdagangan, sebagai institusi pemerintah yang memiliki tugas dan fungsi meningkatkan perekonomian, Kementerian Perdagangan merupakan sektor penggerak pertumbuhan dan daya saing serta menciptakan kemakmuran rakyat yang berkeadilan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Salah satu instrument dalam kebijakan perdagangan untuk melakukan pembinaan, pengarahan, pengawasan, dan menciptakan iklim dunia usaha yang sehat adalah undang-undang RepubliK Indonesia Nomor 3 Tahun 1982 tentang Wajib Daftar Perusahaan. Kebijakan ini memiliki manfaat sebagai satana informasi resmi bagi semua pihak yang berkaitan dengan identitas yang menyangkut kegiatan dunia usaha dan perusahaan yang didirikan di wilayah Indonesia. Dengan daftar perusahaan menciptakan iklim usaha yang kondusif guna mendorong peningkatan investasi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><span style="color: #548dd4; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;">Referensi : </span><span style="font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 150%;"><a href="http://jurnal.pdii.lipi.go.id/admin/jurnal/11009118_1411-545X.pdf"><span style="color: #548dd4;">http://jurnal.pdii.lipi.go.id/admin/jurnal/11009118_1411-545X.pdf</span></a><o:p></o:p></span></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><br />
</div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><b><span style="font-size: 14pt; line-height: 150%;">Disusun Oleh :<o:p></o:p></span></b></div><ul style="margin-top: 0in;" type="disc"><li class="MsoNormal" style="line-height: 150%; text-align: justify;"><b><span style="font-size: 12pt; line-height: 150%;">Annisa Meidiyoana<span> </span> (20210919)<o:p></o:p></span></b></li>
<li class="MsoNormal" style="line-height: 150%; text-align: justify;"><b><span style="font-size: 12pt; line-height: 150%;">Dina Munawaroh <span> </span>(22210064)<o:p></o:p></span></b></li>
<li class="MsoNormal" style="line-height: 150%; text-align: justify;"><b><span style="font-size: 12pt; line-height: 150%;">Dini Triana <span> </span>(22210079)<o:p></o:p></span></b></li>
<li class="MsoNormal" style="line-height: 150%; text-align: justify;"><b><span style="font-size: 12pt; line-height: 150%;">Laraz Sekar Arum W<span> </span>(23210968)<o:p></o:p></span></b></li>
<li class="MsoNormal" style="line-height: 150%; text-align: justify;"><b><span style="font-size: 12pt; line-height: 150%;">Nia Ismatu Ulfa <span> </span>(24210956)<o:p></o:p></span></b></li>
</ul><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><b><span style="font-size: 12pt; line-height: 150%;">Kelas <span> </span>: 2EB05<o:p></o:p></span></b></div><div class="MsoNormal" style="line-height: 150%; text-align: justify;"><br />
</div></div>Dhina Munawarohhttp://www.blogger.com/profile/12658973461323887271noreply@blogger.com0tag:blogger.com,1999:blog-8493052078047392065.post-62304994410024461402012-05-01T06:37:00.001+07:002012-05-01T06:37:27.272+07:00Review Jurnal Peran Hukum Dalam Pembangunan Ekonomi<div dir="ltr" style="text-align: left;" trbidi="on"><h3 class="post-title entry-title" itemprop="name"> Peran Hukum Dalam Pembangunan Ekonomi </h3><div class="post-header"> </div><!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>IN</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:DontVertAlignCellWithSp/> <w:DontBreakConstrainedForcedTables/> <w:DontVertAlignInTxbx/> <w:Word11KerningPairs/> <w:CachedColBalance/> </w:Compatibility> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--> <m:wrapindent m:val="1440"> <m:intlim m:val="subSup"> <m:narylim m:val="undOvr"> </m:narylim></m:intlim> </m:wrapindent><!--[endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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</style> <![endif]--> <div class="MsoNormal"> <span style="font-family: "Arial","sans-serif";">Review Jurnal<span> </span><span> </span>: Peran Hukum Dalam Pembangunan Ekonomi<br />
Pengarang : Abdul Jali<br />
Institusi : Dosen Fakultas Hukum UNDIP Semarang<br />
Sumber : http://ebookdatabase.net/39-peran-an-hukum-dalam-pembangunan-ekonomi-283161387</span></div><div class="MsoNormal"> </div><div class="MsoNormal" style="text-align: justify;"> </div><div class="MsoNormal" style="color: #20124d; text-align: justify;"> <b><span style="font-family: "Arial","sans-serif";">Abstrak</span></b></div><div class="MsoNormal" style="color: #20124d; text-align: justify;"> </div><div class="MsoNormal" style="text-align: justify;"> <span class="hps"><span style="font-family: "Arial","sans-serif";">Banyak faktor</span></span><span class="shorttext"><span style="font-family: "Arial","sans-serif";"> </span></span><span class="hps"><span style="font-family: "Arial","sans-serif";">memainkan</span></span><span class="shorttext"><span style="font-family: "Arial","sans-serif";"> </span></span><span class="hps"><span style="font-family: "Arial","sans-serif";">peran</span></span><span class="shorttext"><span style="font-family: "Arial","sans-serif";"> </span></span><span class="hps"><span style="font-family: "Arial","sans-serif";">pengembangan</span></span><span class="shorttext"><span style="font-family: "Arial","sans-serif";"> </span></span><span class="hps"><span style="font-family: "Arial","sans-serif";">bisnis</span>. Diantaranya ekonomi, politik, menejemen serta hukum. Aspek hukum sangat penting dalam menentukan faktor pengembangan bisnis karena faktor hukum menentukan apa yang diperbolehkan dan tidak boleh dilakukan dalam kegiatan ekonomi. Penelitian ini mengadopsi perspektif sosiologis</span><span style="font-family: "Arial","sans-serif";"> <span class="hps">hukum</span>. Ada dua unsur penting yang diusulkan. Diantaranya hubungan hukum ekonomi yang tertutup dan timbal balik.</span></div><div class="MsoNormal" style="text-align: justify;"> </div><div class="MsoNormal" style="text-align: justify;"> </div><div class="MsoListParagraph" style="color: #20124d; margin-left: 14.2pt; text-align: justify; text-indent: -14.75pt;"> <b><span style="font-family: "Arial","sans-serif";"><span>I.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-family: "Arial","sans-serif";">Pendahuluan</span></b></div><div class="MsoListParagraph" style="color: #20124d; margin-left: 14.2pt; text-align: justify; text-indent: -14.75pt;"> </div><div class="MsoNormal" style="text-align: justify; text-indent: 1cm;"> <span style="font-family: "Arial","sans-serif";">Berbicara mengenai lingkungan usaha , tentu banyak faktor-faktor yang<span> </span>mempegaruhi, baik itu faktor ekonomi, faktor menejemen, faktor politik serta yang tidak kalah penting yaitu faktor aspek hukum. Aspek hukum merupakan unsur yang sangat penting dalam pengembangan usaha, karena apa yang boleh atau tidak boleh dilakukan di dalam proses-proses ekonomi dalam masyarakat. Oleh karena itu tidak jarang para pengusaha menghadapi berbagai hambatan yang bersumber pada faktor hukum, baik karena tidak adaya peraturan ataupun peraturan-peraturan yang ridak sesuai.</span></div><div class="MsoNormal" style="text-align: justify; text-indent: 1cm;"> <span style="font-family: "Arial","sans-serif";">Beberapa faktor yang<span> </span>berpengaruh dalam pengembangan usaha (khususnya faktor hukum dan faktor ekonomi) mempunyai hubungan yang berkaitan satu sama lain. Sebagai gambaran, dalam kondisi ekonomi indonesia sekarang yang cenderung tidak stabil dan cenderung terus merosot pemerintahan kita mengharapkan sekali ivestor asing mau datang dan menanamkan investasinya di Indonesia. Tetapi lagi-lagi persoalan humum (jaminan keamanan dan kepastian hukum) menjadi penghambat keinginan tersebut.</span></div><div class="MsoNormal" style="text-align: justify; text-indent: 14.2pt;"> <span style="font-family: "Arial","sans-serif";">Sementara itu lemahnya <i>Law Enforcement</i> mengakibatkan proses-proses sosial dalam masyarakat tidak dapat berjalan dengan baik. Kondisi seperti ini akan mengakibatkan iklim usaha menjadi tidak kondusif bagi pengembangan usaha dan ekonomi pada umumnya.</span></div><div class="MsoNormal" style="text-align: justify; text-indent: 14.2pt;"> </div><div class="MsoNormal" style="text-align: justify; text-indent: 14.2pt;"> </div><div class="MsoListParagraph" style="color: #20124d; margin-left: 14.2pt; text-align: justify; text-indent: -14.75pt;"> <b><span style="font-family: "Arial","sans-serif";"><span>II.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-family: "Arial","sans-serif";">Permasalahan</span></b></div><div class="MsoListParagraph" style="color: #20124d; margin-left: 14.2pt; text-align: justify; text-indent: -14.75pt;"> </div><div class="MsoNormal" style="text-align: justify; text-indent: 14.2pt;"> <span style="font-family: "Arial","sans-serif";">Dari uraidiatas nampak jelas bahwa faktor hukum mempunyai peranan penting dalam pengembangan usaha dan faktor ekonomi. Oleh karena itu di dalam makalah ini akan dibahas lebih lanjut mengenai kedua faktor tersebut.</span></div><div class="MsoNormal" style="text-align: justify; text-indent: 14.2pt;"> <span style="font-family: "Arial","sans-serif";">Agar pembahasannya lebih jelas, maka permasalahan diformulasikan dalam pertanyaan sebagai berikut :</span></div><div class="MsoListParagraphCxSpFirst" style="margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <span style="font-family: "Arial","sans-serif";"><span>a.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-family: "Arial","sans-serif";">Bagaimana hubungan hukum dengan ekonomi ?</span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <span style="font-family: "Arial","sans-serif";"><span>b.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-family: "Arial","sans-serif";">Bagaimana peranan hukum dalam Pembangunan Ekonomi ?</span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 14.2pt; text-align: justify;"> </div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 14.2pt; text-align: justify;"> </div><div class="MsoListParagraphCxSpMiddle" style="color: #20124d; margin-left: 14.2pt; text-align: justify; text-indent: -14.75pt;"> <b><span style="font-family: "Arial","sans-serif";"><span>III.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-family: "Arial","sans-serif";">Pembahasan</span></b></div><div class="MsoListParagraphCxSpMiddle" style="color: #20124d; margin-left: 14.2pt; text-align: justify; text-indent: -14.75pt;"> </div><div class="MsoListParagraphCxSpLast" style="margin-left: 32.2pt; text-align: justify; text-indent: -18pt;"> <b><span style="font-family: "Arial","sans-serif";"><span>A.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-family: "Arial","sans-serif";">Hubungan Antara Hukum dan Ekonomi</span></b></div><div class="MsoListParagraphCxSpLast" style="margin-left: 32.2pt; text-align: justify; text-indent: -18pt;"> </div><div class="MsoNormal" style="margin-left: -0.55pt; text-align: justify; text-indent: 14.75pt;"> <span style="font-family: "Arial","sans-serif";">Ekonomi merupakan suatu wadah pengorganisasian masyarakat yang mempunyai tujuan memenuhi keutuhan masyarakat dan mensejahterakan masyarakat. Dalam rangka memenuhi kebutuhannya ini maka muncul kecenderungan bahwa setiap individuakan berusaha menapainya secara maksimal. Persoalan akan muncul apabila setiap individu memburu kebutuhannya sendiri dan mencapai kepuasan masing-masing secara maksimal. Maka pada tingakatn tertentu akan menimbulkan kekacauan. Kekacauan ini timbul karena adanya tabrakan-tabrkan kepentingan antara individu dengan individu lainnya. Dengan demikian adanya kebutuhan untuk menyusun pola interaksi antara sesama anggota masyarakat untuk memenuhi kebutuhan hidupnya. Akhirnya muncullah masalah rules of game sebagai kebutuhan ekonomi, dengan kata lain adanya sistem peraturan.</span></div><div class="MsoNormal" style="margin-left: -0.55pt; text-align: justify; text-indent: 14.75pt;"> <span style="font-family: "Arial","sans-serif";">Dengan demikian hubungan antara hukum dan ekonomi dapat dilihat bahwa disatu sisi hukum memberikan pengaruh mengendalikan/ mengarahkan terhadap kehidupan ekonomi, dengan cara meberikan kaidah-kaidah bagi perbuatan-perbuatan yang tergolong ke dalam perbuatan ekonomi, yaitu mengenai perbuatan pa yang boleh dan tidak boleh dilakukan dalam proses ekonomi dalam masyarakat (Satjipto Rahardjo, 1985:63).</span></div><div class="MsoNormal" style="margin-left: -0.55pt; text-align: justify; text-indent: 14.75pt;"> <span style="font-family: "Arial","sans-serif";">Sebagai contoh adalah diundangkannya UU No. 5 tahun 1999 tentang larangan Praktik Monopoli dan Persaingan Usaha Tidak Sehat. UU ini dikeluarkan dengan latar belakang terjadinya berbagai ketidak adilan dalam proses-proses ekonomi yang terjadi selama ini di masyarakat. Oleh karena itu praktik-praktik ekonomi yang merugikan ini harus dirubah dan diarahkan kepada proses-proses ekonomi yang lebih adil.</span></div><div class="MsoNormal" style="margin-left: -0.55pt; text-align: justify; text-indent: 14.75pt;"> </div><div class="MsoListParagraph" style="margin-left: 32.2pt; text-align: justify; text-indent: -18pt;"> <b><span style="font-family: "Arial","sans-serif";"><span>B.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-family: "Arial","sans-serif";">Peranan Hukum Dalam Pembangunan Ekonomi</span></b></div><div class="MsoListParagraph" style="margin-left: 32.2pt; text-align: justify; text-indent: -18pt;"> </div><div class="MsoNormal" style="text-align: justify; text-indent: 14.2pt;"> <span style="font-family: "Arial","sans-serif";">Kemajuan yang dicapai dalam bidang ekonomi melalui pembangunan nasional selama ORBA memang sangat dimungkinkan, sebab pada waktu itu bidang tersebut menempati prioritas utama dalam strategi pembangunan jangka panjang 25 tahun pertama</span></div><div class="MsoNormal" style="text-align: justify; text-indent: 14.2pt;"> <span style="font-family: "Arial","sans-serif";">Pada waktu itu berbagai kebijakan dan peraturan per-UU-an dirumuskan guna meningkatkan pertumbuhan ekonomi Indonesia. Namun dalam pelaksanaan selanjutnya, dengan memberikan tekanan pada usaha bagaimana meningkatkan pertumbuhan ekonomi dengan cepat, maka terjadilah kekeliruan karena pengembangan ekonomi seolah-olah tidak dijiawai aspek kemanusiaan.</span></div><div class="MsoNormal" style="text-align: justify; text-indent: 14.2pt;"> <span style="font-family: "Arial","sans-serif";">Secara teoristis peran hukum dalam pembangunan ekonomi dapat dijelaskan secara garis besar , yaitu mengikuti model pembangunan ekonomi. Secara umum ada dua model dalam pembangunan ekonomi, yaitu :</span></div><div class="MsoListParagraphCxSpFirst" style="margin-left: 32.2pt; text-align: justify; text-indent: -18pt;"> <span style="font-family: "Arial","sans-serif";"><span>1.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-family: "Arial","sans-serif";">Model ekonomi berencana</span></div><div class="MsoListParagraphCxSpLast" style="margin-left: 32.2pt; text-align: justify; text-indent: -18pt;"> <span style="font-family: "Arial","sans-serif";"><span>2.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-family: "Arial","sans-serif";">Model ekonomi pasar</span></div><div class="MsoNormal" style="text-align: justify; text-indent: 14.2pt;"> <span style="font-family: "Arial","sans-serif";">Pada model ekonomi berencana, dimana model ini menekankan sifat pusfosit dan menyandarkan kekuatan pada hukum, maka pembangunan ekonomi dilihat sebagai suatu transformasi dari kegiatan ekonomi yang dilakukan secara sadar dan sengaja. Disini negara dianggap sebagai pendukung utama dalam menjalankan rencana yang sudah dibuat. Disini hukum digunakan untuk menterjemahkan tujuan pembangunan ke dalam bentuk norma-norma untuk diterapkan.</span></div><div class="MsoNormal" style="text-align: justify; text-indent: 14.2pt;"> <span style="font-family: "Arial","sans-serif";">Sedangkan pada model ekonomi pasar, poses ekonomi tidak digerakkan dari pusat kekuasaan teteapi diserahkan pada mekanisme pasar, seperti mekanisme permintaan dan penawaran.</span></div><div class="MsoNormal" style="text-align: justify; text-indent: 14.2pt;"> </div><div class="MsoNormal" style="text-align: justify; text-indent: 14.2pt;"> </div><div class="MsoListParagraph" style="color: #20124d; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <b><span style="font-family: "Arial","sans-serif";"><span>IV.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-family: "Arial","sans-serif";"><span> </span>Kesimpulan</span></b></div><div class="MsoListParagraph" style="color: #20124d; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> </div><div class="MsoNormal" style="text-align: justify; text-indent: 14.2pt;"> <span style="font-family: "Arial","sans-serif";">Dari seluruh uraian diatas beberapa poin yang dapat dikemukakan disini sebagai kesimpulan atau penutup adalah sebagai berikut :</span></div><div class="MsoListParagraphCxSpFirst" style="margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <span style="font-family: "Arial","sans-serif";"><span>a.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-family: "Arial","sans-serif";">Hubungan antara hukum dan ekonomi sangat erat dan bersifat timbal balik. Hukum mempengaruhi perkembangan ekonomi, sebaliknya ekonomi juga mempengaruhi berlakunya hukum. Hukum memberikan pengaruh perkembangan ekonomi dengan cara memberikan kaidah mengenai apa yang boleh dan tidak boleh dilakukan dalam proses-proses ekonomi masyarakat.</span></div><div class="MsoListParagraphCxSpLast" style="margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;"> <span style="font-family: "Arial","sans-serif";"><span>b.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-family: "Arial","sans-serif";">Peranan hukum dalam pembangunan ekonomi sangat strategis, dan peranan ini tergantung pada model pembangunan ekonomi yang dianut oleh suatu negara. Secara garis besar dikenal dua model pembangunan ekonomi yaitu pembangunan ekonomi berenana dan ekonomi pasar.</span></div><div class="MsoNormal" style="text-align: justify;"> </div><div class="MsoNormal" style="text-align: justify;"> </div><div class="MsoNormal" style="color: #20124d;"> <b><span style="font-family: "Arial","sans-serif";">Referensi</span></b></div><div class="MsoNormal" style="color: #20124d;"> </div><div class="MsoNormal"> <span style="font-family: "Arial","sans-serif";">http://ebookdatabase.net/39-peran-an-hukum-dalam-pembangunan-ekonomi-283161387</span></div><div class="MsoNormal" style="text-align: justify;"> </div><div class="MsoNormal" style="text-align: justify;"> </div><div class="MsoNormal"> <span style="font-family: "Arial","sans-serif";">Disusun Oleh :<br />
• Annisa Meidiyoana (20210919)<br />
• Dina Munawaroh (22210064)<br />
• Dini Triana (22210079)<br />
• Laraz Sekar Arum W. (23210968)<br />
• Nia Ismatu Ulfa (24210956)<br />
Kelas : 2EB05</span></div></div>Dhina Munawarohhttp://www.blogger.com/profile/12658973461323887271noreply@blogger.com0tag:blogger.com,1999:blog-8493052078047392065.post-62862013531712236642012-05-01T06:35:00.001+07:002012-05-01T06:35:12.272+07:00Review Jurnal Aspek-aspek Hukum Perjanjian Distributor dan Keagenan (Suatu Analisis Keperdataan)<div dir="ltr" style="text-align: left;" trbidi="on"><h3 class="post-title entry-title" itemprop="name"> Aspek-aspek Hukum Perjanjian Distributor dan Keagenan ( Suatu Analisis Keperdataan) </h3><div class="post-header"> </div><div class="MsoNormal" style="line-height: normal;"> <span style="font-family: "Arial","sans-serif";">Riview Jurnal : Aspek-aspek Hukum Perjanjian Distributor dan Keagenan ( Suatu Analisis Keperdataan)</span></div><div class="MsoNormal" style="line-height: normal;"> <span style="font-family: "Arial","sans-serif";">Pengarang : Ari Wahyudi Hertanto</span></div><div class="MsoNormal" style="line-height: normal;"> <span style="font-family: "Arial","sans-serif";">Sumber : </span><span style="color: windowtext; font-family: "Arial","sans-serif"; text-decoration: none;">http://www.scribd.com/tjardamurar/d/55231080-Aspek-Hukum-Perjanjian-Distributor-Dan-Keagenan</span><span style="font-family: "Arial","sans-serif";"></span></div><div class="MsoNormal" style="line-height: normal; text-align: justify;"> </div><div class="MsoNormal" style="line-height: normal; text-align: justify;"> <b><span style="color: #002060; font-family: "Arial","sans-serif"; font-size: 12pt;">Abstrak</span></b></div><div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 21.3pt;"> <span class="hps"><span style="font-family: "Arial","sans-serif";">Distributor</span></span><span style="font-family: "Arial","sans-serif";"> <span class="hps">terbentuk</span> <span class="hps">pada individu</span>, perusahaan <span class="hps">kemitraan</span>, asosiasi <span class="hps">atau hukum lain yang</span> <span class="hps">telah</span> <span class="hps">berdiri</span> di<span class="hps">posisi antara</span> <span class="hps">produsen</span> <span class="hps">dan pengecer.</span> <span class="hps">Mereka memiliki</span> <span class="hps">peran pada</span> <span class="hps">pembelian</span>, memberikan <span class="hps">atau</span> <span class="hps">kontrak perdagangan</span> <span class="hps">terhadap</span> <span class="hps">barang</span> <span class="hps">konsumsi. Sistem</span> <span class="hps">Hukum Perdata Indonesia</span> <span class="hps">bahwa kontrak</span> <span class="hps">dikategorikan sebagai</span> <span class="hps">kontrak</span> <span class="hps">innominat</span> <span class="hps">oleh</span> <span class="hps">jenis</span> <span class="hps">yang belum</span> <span class="hps">diatur dalam</span> <span class="hps">sistem</span>. Dengan</span> <span class="hps">hormat</span> <span class="hps">melalui</span> <span class="hps">prinsip-prinsip tersebut</span> <span class="hps">maka setiap</span> <span class="hps">kontrak yang ditandatangani</span> <span class="hps">menjadi</span> <span class="hps">efektif sebagai</span> <span class="hps">tindakan</span> <span class="hps">untuk pihak</span> <span class="hps">ditandatangani.</span> <span class="hps">Penulis</span> <span class="hps">di sini juga</span> <span class="hps">menunjukkan</span> <span class="hps">pada tren</span> <span class="hps">praktek</span> <span class="hps">penerapan</span> <span class="hps">kontrak</span> <span class="hps">standar yang</span> <span class="hps">dicetak</span> <span class="hps">bentuk</span> <span class="hps">kolektif.</span> <span class="hps">Dalam prakteknya</span> <span class="hps">masih</span> <span class="hps">memberikan kebebasan</span> <span class="hps">setiap</span> <span class="hps">selain itu</span> <span class="hps">kontrak standar</span> <span class="hps">dan untuk</span> <span class="hps">menghormati</span> <span class="hps">aditributor</span> <span class="hps">dan</span> <span class="hps">mengikat dirinya sendiri</span> <span class="hps">ke seluruh</span> <span class="hps">struktur bangunan</span> <span class="hps">kontrak</span>.</div><div class="MsoNormal" style="line-height: normal; text-align: justify;"> </div><div class="MsoListParagraph" style="line-height: normal; margin-left: 1cm; text-align: justify; text-indent: -1cm;"> <b><span style="color: #002060; font-family: "Arial","sans-serif"; font-size: 12pt;">I.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="color: #002060; font-family: "Arial","sans-serif"; font-size: 12pt;">Pendahuluan</span></b></div><div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 21.3pt;"> <span style="font-family: "Arial","sans-serif";">Lembaga distributor pada prakteknya bukan merupakan suatu hal yang baru. Namun demikian seiring dengan berkembangnya praktek-praktek dunia usaha baik dalam skala domestik maupun internasional, sedikit memberikan suatu pengaruh trhadap bagaimana lembaga distributor dalam menjalankan usahanya. Tidak jarang lembaga usahanya adalah distributor tetapi justru pada prakteknya merupakan lembaga sub-distributor atau layaknya sebagai pedagang eceran.</span></div><div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 21.3pt;"> <span style="font-family: "Arial","sans-serif";">Distributor dalam dunia perdagangan mempunyai peranan yang hampir sama dengan lembaga keagenan yaitu sebagai perantara untuk memudahkan penyampaian barang dari produsen ke konsumen. Namun demikian dalam kurun waktu sebelum tahun 1990 distributor cenderung kurang diperhatikannya dalam segi hukum. Hal ini berbeda dengan lembaga keagenan yang oleh Pemerintah RI melauli Departemen Perdagangan dan Perindustrian telah dikembangkan sedemikian rupa dalam bentuk lembaga pengakuan agen tunggal, dimana disyaratkan bagi perusahaan asing yang akan memasarkan barang-barang produksinya di Indonesia harus menunjuk perusahaan nasional yang akan merupakan agen tunggalnya dan sekaligus sebagai pemegang merk barang-barang tersebut.</span></div><div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 21.3pt;"> <span style="font-family: "Arial","sans-serif";">Secara khusus ketentuan perundang-undangan yang mengatur distributor belum ada, jadi ketentuan-ketentuan yang berlaku adalah ketentuan-ketentuan yang dikeluarkan oleh beberapa departemen teknis misalnya, Departemen Perdagangan dan Perindustrian yang diatur dalam Surat Keputusan Menteri Perdagangan Nomor 77/Kp/III/78, tanggal 9 Maret 1978 yang menetukan bahwa lamanya perjanjian harus dilakukan.</span></div><div class="MsoNormal" style="line-height: normal; text-align: justify;"> </div><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 1cm; text-align: justify; text-indent: -1cm;"> <b><span style="color: #002060; font-family: "Arial","sans-serif"; font-size: 12pt;">II.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="color: #002060; font-family: "Arial","sans-serif"; font-size: 12pt;">Pembahasan</span></b></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1cm; text-align: justify;"> </div><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 35.45pt; text-align: justify; text-indent: -21.3pt;"> <b><span style="font-family: "Arial","sans-serif";">1.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="font-family: "Arial","sans-serif";">Pengertian Lembaga Distributor dan Agen</span></b></div><div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 14.15pt;"> <span style="font-family: "Arial","sans-serif";">Lembaga distributor ini adalah lembaga dalam perjanjian keagenan. Lembaga distributor ini terjadi apabila dalam suatu perjanjian dalan agen tunggal itu tidak merangkap sebagai distributor, dan sebagai agen tunggal suatu perusahaan dapat menunjuk perusahaan lain sebagai distributor bagi barang-barang yang didatangkan oleh agen tunggal.</span></div><div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 14.15pt;"> <span style="font-family: "Arial","sans-serif";">Kebutuhan akan adanya perusahaan yang dapat menjadi perantara guna memperluas jaringan pemasaran barang-barang dan jasa dari produsen ke konsumen menyebabkan adanya perusahaan keagenan di Indonesia. Sementara itu dalam sistem hukum indonesia, terutama dalam hukum perdata dan hukum dagang tidak ditemukan ketentuan tentang keagenan.</span></div><div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 14.15pt;"> <span style="font-family: "Arial","sans-serif";">Sebagaimana disampaikan dalam Laporan Pengkajian tentang beberapa Aspek Hukum Perjanjian Keagenan dan Distribusi yang disusun oleh Badan Pembinaan Hukum Nasional Departemen Kehakiman tahun 1992/1993, dimana agen dalam melakukan perbuatan hukum dengan pihak ketiga, kedudukannya adalah merupakan kuasa prinsipal. </span></div><div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 14.15pt;"> <span style="font-family: "Arial","sans-serif";">Agen bertindak melakukan perbuatan hukum misalnya barang atau jasa tidak atas namanya sendiri tetapi atas nama prinsipal. Agen dalam hal ini berkedudukan sebagai perantara. Jika agen mengadakan transaksi dengan konsumen maka barang dikirimkan langsung dari prinsipal ke konsumen.</span></div><div class="MsoNormal" style="line-height: normal; text-align: justify;"> <span style="font-family: "Arial","sans-serif";">Mengenai hubungan distributor dengan prinsipalnya, untuk memasarkan dan menjual barang-barang prinsipal dalam wilayah dan jangka waktu tertentu berdasarkan kesepakatan bersama, distributor ditunjuk sebagai prinsipal. Dalam keadaan ini biasanya distributor bukan berkedudukan sebagai kuasa prinsipal tetapi bertindak atas untuk namanya sendiri. Distributor membeli sendiri barang-barang dari prinsipal untuk dijual kemudian.</span></div><div class="MsoListParagraph" style="line-height: normal; margin-left: 35.45pt; text-align: justify; text-indent: -21.25pt;"> <b><span style="font-family: "Arial","sans-serif";">2.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="font-family: "Arial","sans-serif";">Perbedaan antar Distributor dengan Agen</span></b></div><div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 14.2pt;"> <span style="font-family: "Arial","sans-serif";">Agen dan distributor sebenarnya merupakan dua terminologi yang berbeda dan mempunyai konotasi yang berbeda pula. Namun agen dan distributor mempunyai fungsi dan manfaat yang hampir sama yaitu memberikan jasa perantara dari prinsipal ke pada konsumen di wilayah pemasaran tertentu.</span></div><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;"> <b><span style="font-family: "Arial","sans-serif";">a.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="font-family: "Arial","sans-serif";">Agen :</span></b></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -21.25pt;"> <span style="font-family: "Courier New";">o<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span style="font-family: "Arial","sans-serif";">Pihak yang menjual barang atau jasa untuk dan atas nama prinsipal.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -21.25pt;"> <span style="font-family: "Courier New";">o<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span style="font-family: "Arial","sans-serif";">Pendapatan yang diterima berupa komisi.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -21.25pt;"> <span style="font-family: "Courier New";">o<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span style="font-family: "Arial","sans-serif";">Barang dikirimkan langsung dari prinsipal ke konsumen.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -21.25pt;"> <span style="font-family: "Courier New";">o<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span style="font-family: "Arial","sans-serif";">Pembayaran atas barang yang telah diterima konsumen langsung kepada prinsipal</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; text-align: justify;"> </div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;"> <b><span style="font-family: "Arial","sans-serif";">b.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="font-family: "Arial","sans-serif";">Distributor :</span></b></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -21.25pt;"> <span style="font-family: "Courier New";">o<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span style="font-family: "Arial","sans-serif";">Perusahaan yang bertindak untuk dan atas namanya sendiri.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -21.25pt;"> <span style="font-family: "Courier New";">o<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span style="font-family: "Arial","sans-serif";">Membeli dari prinsipal dan menjual kembali kepada konsumen kepentingannya sendiri.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -21.25pt;"> <span style="font-family: "Courier New";">o<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span style="font-family: "Arial","sans-serif";">Prinsipal tidak selalu mengetahui konsumen akhir dari produk-produknya.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -21.25pt;"> <span style="font-family: "Courier New";">o<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span style="font-family: "Arial","sans-serif";">Bertanggung jawab atas keamanan pembayaran barang-barangnya untuk kepentingan sendiri.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; text-align: justify;"> </div><div class="MsoListParagraphCxSpLast" style="line-height: normal; text-align: justify; text-indent: -21.8pt;"> <b><span style="font-family: "Arial","sans-serif";">3.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="font-family: "Arial","sans-serif";">Terjadinya Lembaga Distributor</span></b></div><div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 14.2pt;"> <span style="font-family: "Arial","sans-serif";">Dalam rangka pelaksanaan dari penanaman modal dalam negeri yang tertera dalam UU no. 6 tahun 1968, pemerintah mengeluarkan peraturan pelaksanaan mengenai pengakhiran kegiatan usaha asing dalam bidang perdagangan.</span></div><div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 14.2pt;"> <span style="font-family: "Arial","sans-serif";">Perjanjian distributor secara khusus tidak dikenal dalam KUHPer dan KUHD. Sehingga perjanjian itu dapat digolongkan dalam perjanjian innominaat (perjanjian tidak bernama), serta keberadaannya dimungkinkan berdasarkan asas konsesualisme.</span></div><div class="MsoListParagraph" style="line-height: normal; text-align: justify; text-indent: -21.8pt;"> <b><span style="font-family: "Arial","sans-serif";">4.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="font-family: "Arial","sans-serif";">Dasar Hukum Perjanjian Distributor</span></b></div><div class="MsoNormal" style="line-height: normal; margin-left: 21.8pt; text-align: justify; text-indent: 14.2pt;"> <span style="font-family: "Arial","sans-serif";">Perjanjian distributor termasuk dalam perjanjian innomiaat (perjanjian tidak bernama), karena tidak diatur secara khusus dalam KUHPer. Sekalipun tidak diatur secara khusus tetapi harus tetap tunduk pada peraturan atau ketentuan umum Buku III KUHPer.</span></div><div class="MsoNormal" style="line-height: normal; margin-left: 21.8pt; text-align: justify; text-indent: 14.2pt;"> <span style="font-family: "Arial","sans-serif";">Dasar hukum dari perjanjian distributor adalah asas dari buku III yang memberikan kebebasan berkontrak dan sifatnya yang terbuka yang memungkinkan masyarakat dapat membuat segala macam perjanjian di luar perjanjian-perjanjian yang terdapat dlam KUHPer Buku III.</span></div><div class="MsoNormal" style="line-height: normal; text-align: justify;"> </div><div class="MsoListParagraph" style="line-height: normal; margin-left: 1cm; text-align: justify; text-indent: -1cm;"> <b><span style="color: #002060; font-family: "Arial","sans-serif"; font-size: 12pt;">III.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="color: #002060; font-family: "Arial","sans-serif"; font-size: 12pt;">Penutup</span></b></div><div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 21.3pt;"> <span class="hps"><span style="font-family: "Arial","sans-serif";">Lembaga Distributor</span></span><span style="font-family: "Arial","sans-serif";"> <span class="hps">terbentuk</span> <span class="hps">pada individu</span>, perusahaan <span class="hps">kemitraan</span>, asosiasi <span class="hps">atau hukum lain yang</span> <span class="hps">telah</span> <span class="hps">berdiri</span> di<span class="hps">posisi antara</span> <span class="hps">produsen</span> <span class="hps">dan pengecer.</span> <span class="hps">Mereka memiliki</span> <span class="hps">peran pada</span> <span class="hps">pembelian</span>, memberikan <span class="hps">atau</span> <span class="hps">kontrak perdagangan</span> <span class="hps">terhadap</span> <span class="hps">barang</span> <span class="hps">konsumsi. Pemborong dari sebuah pedagang besar yang diberikan wewenang oleh produsen untuk menjual kepada pedagang eceran. Bentuk perjanjian yang diadakan oleh para pihak di dalam perjanjian kedistributoran </span>termasuk dalam perjanjian innomiaat (perjanjian tidak bernama), karena tidak diatur secara khusus dalam KUHPer, dan tidak memuat hal-hal yang secara tegas dilarang oleh undang-undang.</span><b><span style="color: #002060; font-family: "Arial","sans-serif"; font-size: 12pt;"></span></b></div><div class="MsoNormal" style="line-height: normal; text-align: justify;"> </div><div class="MsoNormal" style="line-height: normal; text-align: justify;"> <b><span style="color: #002060; font-family: "Arial","sans-serif"; font-size: 12pt;">Referensi</span></b></div><div class="MsoNormal" style="line-height: normal;"> <span style="color: windowtext; font-family: "Arial","sans-serif"; text-decoration: none;">http://www.scribd.com/tjardamurar/d/55231080-Aspek-Hukum-Perjanjian-Distributor-Dan-Keagenan</span><span style="font-family: "Arial","sans-serif";"></span></div><div class="MsoNormal" style="line-height: normal; text-align: justify;"> </div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <b><span style="font-family: "Arial","sans-serif";">Disusun Oleh :</span></b><span style="font-family: "Times New Roman","serif";"></span></div><ul type="disc"><li class="MsoNormal" style="line-height: normal; text-align: justify;"><b><span style="font-family: "Arial","sans-serif";">Annisa Meidiyoana (20210919)</span></b><span style="font-family: "Times New Roman","serif";"></span></li>
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<li class="MsoNormal" style="line-height: normal; text-align: justify;"><b><span style="font-family: "Arial","sans-serif";">Nia Ismatu Ulfa (24210956)</span></b><span style="font-family: "Times New Roman","serif";"></span></li>
</ul><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <b><span style="font-family: "Arial","sans-serif";">Kelas : 2EB05</span></b><span style="font-family: "Times New Roman","serif";"></span></div></div>Dhina Munawarohhttp://www.blogger.com/profile/12658973461323887271noreply@blogger.com0tag:blogger.com,1999:blog-8493052078047392065.post-22172547507037526242012-05-01T06:34:00.001+07:002012-05-01T06:34:42.147+07:00Review Jurnal Aspek-aspek Hukum Perjanjian Distributor dan Keagenan (Suatu Analisis Keperdataan)<div dir="ltr" style="text-align: left;" trbidi="on"><h3 class="post-title entry-title" itemprop="name"> Aspek-aspek Hukum Perjanjian Distributor dan Keagenan ( Suatu Analisis Keperdataan) </h3><div class="post-header"> </div><div class="MsoNormal" style="line-height: normal;"> <span style="font-family: "Arial","sans-serif";">Riview Jurnal : Aspek-aspek Hukum Perjanjian Distributor dan Keagenan ( Suatu Analisis Keperdataan)</span></div><div class="MsoNormal" style="line-height: normal;"> <span style="font-family: "Arial","sans-serif";">Pengarang : Ari Wahyudi Hertanto</span></div><div class="MsoNormal" style="line-height: normal;"> <span style="font-family: "Arial","sans-serif";">Sumber : </span><span style="color: windowtext; font-family: "Arial","sans-serif"; text-decoration: none;">http://www.scribd.com/tjardamurar/d/55231080-Aspek-Hukum-Perjanjian-Distributor-Dan-Keagenan</span><span style="font-family: "Arial","sans-serif";"></span></div><div class="MsoNormal" style="line-height: normal; text-align: justify;"> </div><div class="MsoNormal" style="line-height: normal; text-align: justify;"> <b><span style="color: #002060; font-family: "Arial","sans-serif"; font-size: 12pt;">Abstrak</span></b></div><div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 21.3pt;"> <span class="hps"><span style="font-family: "Arial","sans-serif";">Distributor</span></span><span style="font-family: "Arial","sans-serif";"> <span class="hps">terbentuk</span> <span class="hps">pada individu</span>, perusahaan <span class="hps">kemitraan</span>, asosiasi <span class="hps">atau hukum lain yang</span> <span class="hps">telah</span> <span class="hps">berdiri</span> di<span class="hps">posisi antara</span> <span class="hps">produsen</span> <span class="hps">dan pengecer.</span> <span class="hps">Mereka memiliki</span> <span class="hps">peran pada</span> <span class="hps">pembelian</span>, memberikan <span class="hps">atau</span> <span class="hps">kontrak perdagangan</span> <span class="hps">terhadap</span> <span class="hps">barang</span> <span class="hps">konsumsi. Sistem</span> <span class="hps">Hukum Perdata Indonesia</span> <span class="hps">bahwa kontrak</span> <span class="hps">dikategorikan sebagai</span> <span class="hps">kontrak</span> <span class="hps">innominat</span> <span class="hps">oleh</span> <span class="hps">jenis</span> <span class="hps">yang belum</span> <span class="hps">diatur dalam</span> <span class="hps">sistem</span>. Dengan</span> <span class="hps">hormat</span> <span class="hps">melalui</span> <span class="hps">prinsip-prinsip tersebut</span> <span class="hps">maka setiap</span> <span class="hps">kontrak yang ditandatangani</span> <span class="hps">menjadi</span> <span class="hps">efektif sebagai</span> <span class="hps">tindakan</span> <span class="hps">untuk pihak</span> <span class="hps">ditandatangani.</span> <span class="hps">Penulis</span> <span class="hps">di sini juga</span> <span class="hps">menunjukkan</span> <span class="hps">pada tren</span> <span class="hps">praktek</span> <span class="hps">penerapan</span> <span class="hps">kontrak</span> <span class="hps">standar yang</span> <span class="hps">dicetak</span> <span class="hps">bentuk</span> <span class="hps">kolektif.</span> <span class="hps">Dalam prakteknya</span> <span class="hps">masih</span> <span class="hps">memberikan kebebasan</span> <span class="hps">setiap</span> <span class="hps">selain itu</span> <span class="hps">kontrak standar</span> <span class="hps">dan untuk</span> <span class="hps">menghormati</span> <span class="hps">aditributor</span> <span class="hps">dan</span> <span class="hps">mengikat dirinya sendiri</span> <span class="hps">ke seluruh</span> <span class="hps">struktur bangunan</span> <span class="hps">kontrak</span>.</div><div class="MsoNormal" style="line-height: normal; text-align: justify;"> </div><div class="MsoListParagraph" style="line-height: normal; margin-left: 1cm; text-align: justify; text-indent: -1cm;"> <b><span style="color: #002060; font-family: "Arial","sans-serif"; font-size: 12pt;">I.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="color: #002060; font-family: "Arial","sans-serif"; font-size: 12pt;">Pendahuluan</span></b></div><div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 21.3pt;"> <span style="font-family: "Arial","sans-serif";">Lembaga distributor pada prakteknya bukan merupakan suatu hal yang baru. Namun demikian seiring dengan berkembangnya praktek-praktek dunia usaha baik dalam skala domestik maupun internasional, sedikit memberikan suatu pengaruh trhadap bagaimana lembaga distributor dalam menjalankan usahanya. Tidak jarang lembaga usahanya adalah distributor tetapi justru pada prakteknya merupakan lembaga sub-distributor atau layaknya sebagai pedagang eceran.</span></div><div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 21.3pt;"> <span style="font-family: "Arial","sans-serif";">Distributor dalam dunia perdagangan mempunyai peranan yang hampir sama dengan lembaga keagenan yaitu sebagai perantara untuk memudahkan penyampaian barang dari produsen ke konsumen. Namun demikian dalam kurun waktu sebelum tahun 1990 distributor cenderung kurang diperhatikannya dalam segi hukum. Hal ini berbeda dengan lembaga keagenan yang oleh Pemerintah RI melauli Departemen Perdagangan dan Perindustrian telah dikembangkan sedemikian rupa dalam bentuk lembaga pengakuan agen tunggal, dimana disyaratkan bagi perusahaan asing yang akan memasarkan barang-barang produksinya di Indonesia harus menunjuk perusahaan nasional yang akan merupakan agen tunggalnya dan sekaligus sebagai pemegang merk barang-barang tersebut.</span></div><div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 21.3pt;"> <span style="font-family: "Arial","sans-serif";">Secara khusus ketentuan perundang-undangan yang mengatur distributor belum ada, jadi ketentuan-ketentuan yang berlaku adalah ketentuan-ketentuan yang dikeluarkan oleh beberapa departemen teknis misalnya, Departemen Perdagangan dan Perindustrian yang diatur dalam Surat Keputusan Menteri Perdagangan Nomor 77/Kp/III/78, tanggal 9 Maret 1978 yang menetukan bahwa lamanya perjanjian harus dilakukan.</span></div><div class="MsoNormal" style="line-height: normal; text-align: justify;"> </div><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 1cm; text-align: justify; text-indent: -1cm;"> <b><span style="color: #002060; font-family: "Arial","sans-serif"; font-size: 12pt;">II.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="color: #002060; font-family: "Arial","sans-serif"; font-size: 12pt;">Pembahasan</span></b></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 1cm; text-align: justify;"> </div><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 35.45pt; text-align: justify; text-indent: -21.3pt;"> <b><span style="font-family: "Arial","sans-serif";">1.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="font-family: "Arial","sans-serif";">Pengertian Lembaga Distributor dan Agen</span></b></div><div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 14.15pt;"> <span style="font-family: "Arial","sans-serif";">Lembaga distributor ini adalah lembaga dalam perjanjian keagenan. Lembaga distributor ini terjadi apabila dalam suatu perjanjian dalan agen tunggal itu tidak merangkap sebagai distributor, dan sebagai agen tunggal suatu perusahaan dapat menunjuk perusahaan lain sebagai distributor bagi barang-barang yang didatangkan oleh agen tunggal.</span></div><div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 14.15pt;"> <span style="font-family: "Arial","sans-serif";">Kebutuhan akan adanya perusahaan yang dapat menjadi perantara guna memperluas jaringan pemasaran barang-barang dan jasa dari produsen ke konsumen menyebabkan adanya perusahaan keagenan di Indonesia. Sementara itu dalam sistem hukum indonesia, terutama dalam hukum perdata dan hukum dagang tidak ditemukan ketentuan tentang keagenan.</span></div><div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 14.15pt;"> <span style="font-family: "Arial","sans-serif";">Sebagaimana disampaikan dalam Laporan Pengkajian tentang beberapa Aspek Hukum Perjanjian Keagenan dan Distribusi yang disusun oleh Badan Pembinaan Hukum Nasional Departemen Kehakiman tahun 1992/1993, dimana agen dalam melakukan perbuatan hukum dengan pihak ketiga, kedudukannya adalah merupakan kuasa prinsipal. </span></div><div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 14.15pt;"> <span style="font-family: "Arial","sans-serif";">Agen bertindak melakukan perbuatan hukum misalnya barang atau jasa tidak atas namanya sendiri tetapi atas nama prinsipal. Agen dalam hal ini berkedudukan sebagai perantara. Jika agen mengadakan transaksi dengan konsumen maka barang dikirimkan langsung dari prinsipal ke konsumen.</span></div><div class="MsoNormal" style="line-height: normal; text-align: justify;"> <span style="font-family: "Arial","sans-serif";">Mengenai hubungan distributor dengan prinsipalnya, untuk memasarkan dan menjual barang-barang prinsipal dalam wilayah dan jangka waktu tertentu berdasarkan kesepakatan bersama, distributor ditunjuk sebagai prinsipal. Dalam keadaan ini biasanya distributor bukan berkedudukan sebagai kuasa prinsipal tetapi bertindak atas untuk namanya sendiri. Distributor membeli sendiri barang-barang dari prinsipal untuk dijual kemudian.</span></div><div class="MsoListParagraph" style="line-height: normal; margin-left: 35.45pt; text-align: justify; text-indent: -21.25pt;"> <b><span style="font-family: "Arial","sans-serif";">2.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="font-family: "Arial","sans-serif";">Perbedaan antar Distributor dengan Agen</span></b></div><div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 14.2pt;"> <span style="font-family: "Arial","sans-serif";">Agen dan distributor sebenarnya merupakan dua terminologi yang berbeda dan mempunyai konotasi yang berbeda pula. Namun agen dan distributor mempunyai fungsi dan manfaat yang hampir sama yaitu memberikan jasa perantara dari prinsipal ke pada konsumen di wilayah pemasaran tertentu.</span></div><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;"> <b><span style="font-family: "Arial","sans-serif";">a.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="font-family: "Arial","sans-serif";">Agen :</span></b></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -21.25pt;"> <span style="font-family: "Courier New";">o<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span style="font-family: "Arial","sans-serif";">Pihak yang menjual barang atau jasa untuk dan atas nama prinsipal.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -21.25pt;"> <span style="font-family: "Courier New";">o<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span style="font-family: "Arial","sans-serif";">Pendapatan yang diterima berupa komisi.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -21.25pt;"> <span style="font-family: "Courier New";">o<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span style="font-family: "Arial","sans-serif";">Barang dikirimkan langsung dari prinsipal ke konsumen.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -21.25pt;"> <span style="font-family: "Courier New";">o<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span style="font-family: "Arial","sans-serif";">Pembayaran atas barang yang telah diterima konsumen langsung kepada prinsipal</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; text-align: justify;"> </div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;"> <b><span style="font-family: "Arial","sans-serif";">b.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="font-family: "Arial","sans-serif";">Distributor :</span></b></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -21.25pt;"> <span style="font-family: "Courier New";">o<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span style="font-family: "Arial","sans-serif";">Perusahaan yang bertindak untuk dan atas namanya sendiri.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -21.25pt;"> <span style="font-family: "Courier New";">o<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span style="font-family: "Arial","sans-serif";">Membeli dari prinsipal dan menjual kembali kepada konsumen kepentingannya sendiri.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -21.25pt;"> <span style="font-family: "Courier New";">o<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span style="font-family: "Arial","sans-serif";">Prinsipal tidak selalu mengetahui konsumen akhir dari produk-produknya.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; text-align: justify; text-indent: -21.25pt;"> <span style="font-family: "Courier New";">o<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span><span style="font-family: "Arial","sans-serif";">Bertanggung jawab atas keamanan pembayaran barang-barangnya untuk kepentingan sendiri.</span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; text-align: justify;"> </div><div class="MsoListParagraphCxSpLast" style="line-height: normal; text-align: justify; text-indent: -21.8pt;"> <b><span style="font-family: "Arial","sans-serif";">3.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="font-family: "Arial","sans-serif";">Terjadinya Lembaga Distributor</span></b></div><div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 14.2pt;"> <span style="font-family: "Arial","sans-serif";">Dalam rangka pelaksanaan dari penanaman modal dalam negeri yang tertera dalam UU no. 6 tahun 1968, pemerintah mengeluarkan peraturan pelaksanaan mengenai pengakhiran kegiatan usaha asing dalam bidang perdagangan.</span></div><div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 14.2pt;"> <span style="font-family: "Arial","sans-serif";">Perjanjian distributor secara khusus tidak dikenal dalam KUHPer dan KUHD. Sehingga perjanjian itu dapat digolongkan dalam perjanjian innominaat (perjanjian tidak bernama), serta keberadaannya dimungkinkan berdasarkan asas konsesualisme.</span></div><div class="MsoListParagraph" style="line-height: normal; text-align: justify; text-indent: -21.8pt;"> <b><span style="font-family: "Arial","sans-serif";">4.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="font-family: "Arial","sans-serif";">Dasar Hukum Perjanjian Distributor</span></b></div><div class="MsoNormal" style="line-height: normal; margin-left: 21.8pt; text-align: justify; text-indent: 14.2pt;"> <span style="font-family: "Arial","sans-serif";">Perjanjian distributor termasuk dalam perjanjian innomiaat (perjanjian tidak bernama), karena tidak diatur secara khusus dalam KUHPer. Sekalipun tidak diatur secara khusus tetapi harus tetap tunduk pada peraturan atau ketentuan umum Buku III KUHPer.</span></div><div class="MsoNormal" style="line-height: normal; margin-left: 21.8pt; text-align: justify; text-indent: 14.2pt;"> <span style="font-family: "Arial","sans-serif";">Dasar hukum dari perjanjian distributor adalah asas dari buku III yang memberikan kebebasan berkontrak dan sifatnya yang terbuka yang memungkinkan masyarakat dapat membuat segala macam perjanjian di luar perjanjian-perjanjian yang terdapat dlam KUHPer Buku III.</span></div><div class="MsoNormal" style="line-height: normal; text-align: justify;"> </div><div class="MsoListParagraph" style="line-height: normal; margin-left: 1cm; text-align: justify; text-indent: -1cm;"> <b><span style="color: #002060; font-family: "Arial","sans-serif"; font-size: 12pt;">III.<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></b><b><span style="color: #002060; font-family: "Arial","sans-serif"; font-size: 12pt;">Penutup</span></b></div><div class="MsoNormal" style="line-height: normal; text-align: justify; text-indent: 21.3pt;"> <span class="hps"><span style="font-family: "Arial","sans-serif";">Lembaga Distributor</span></span><span style="font-family: "Arial","sans-serif";"> <span class="hps">terbentuk</span> <span class="hps">pada individu</span>, perusahaan <span class="hps">kemitraan</span>, asosiasi <span class="hps">atau hukum lain yang</span> <span class="hps">telah</span> <span class="hps">berdiri</span> di<span class="hps">posisi antara</span> <span class="hps">produsen</span> <span class="hps">dan pengecer.</span> <span class="hps">Mereka memiliki</span> <span class="hps">peran pada</span> <span class="hps">pembelian</span>, memberikan <span class="hps">atau</span> <span class="hps">kontrak perdagangan</span> <span class="hps">terhadap</span> <span class="hps">barang</span> <span class="hps">konsumsi. Pemborong dari sebuah pedagang besar yang diberikan wewenang oleh produsen untuk menjual kepada pedagang eceran. Bentuk perjanjian yang diadakan oleh para pihak di dalam perjanjian kedistributoran </span>termasuk dalam perjanjian innomiaat (perjanjian tidak bernama), karena tidak diatur secara khusus dalam KUHPer, dan tidak memuat hal-hal yang secara tegas dilarang oleh undang-undang.</span><b><span style="color: #002060; font-family: "Arial","sans-serif"; font-size: 12pt;"></span></b></div><div class="MsoNormal" style="line-height: normal; text-align: justify;"> </div><div class="MsoNormal" style="line-height: normal; text-align: justify;"> <b><span style="color: #002060; font-family: "Arial","sans-serif"; font-size: 12pt;">Referensi</span></b></div><div class="MsoNormal" style="line-height: normal;"> <span style="color: windowtext; font-family: "Arial","sans-serif"; text-decoration: none;">http://www.scribd.com/tjardamurar/d/55231080-Aspek-Hukum-Perjanjian-Distributor-Dan-Keagenan</span><span style="font-family: "Arial","sans-serif";"></span></div><div class="MsoNormal" style="line-height: normal; text-align: justify;"> </div><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <b><span style="font-family: "Arial","sans-serif";">Disusun Oleh :</span></b><span style="font-family: "Times New Roman","serif";"></span></div><ul type="disc"><li class="MsoNormal" style="line-height: normal; text-align: justify;"><b><span style="font-family: "Arial","sans-serif";">Annisa Meidiyoana (20210919)</span></b><span style="font-family: "Times New Roman","serif";"></span></li>
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<li class="MsoNormal" style="line-height: normal; text-align: justify;"><b><span style="font-family: "Arial","sans-serif";">Nia Ismatu Ulfa (24210956)</span></b><span style="font-family: "Times New Roman","serif";"></span></li>
</ul><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;"> <b><span style="font-family: "Arial","sans-serif";">Kelas : 2EB05</span></b><span style="font-family: "Times New Roman","serif";"></span></div></div>Dhina Munawarohhttp://www.blogger.com/profile/12658973461323887271noreply@blogger.com0