Accounting

Definition of Accounting
Understanding of the principles of bookkeeping and accounting is essential for anyone interested in accounting, even essential for anyone who wants to succeed in business.

Bookkeeping and accounting purposes is to provide information regarding the financial affairs of a company or
business. This information is vital to know the business. owners themselves, managers, creditors, and government agencies.

A person who made ​​a living by recording the financial activities of a business or business employee, known as bookkeeping (bookkeeper), while the process of classifying and summarizing business transactions and interpreting the effects of the transactions carried out by an accountant.

So in brief we can say that 'Accounting (bookkeeping) related technical tasks such as recording transactions, and functions of an accountant is to interpret data generated by use of the bookkeeping process.

Accounting can be defined based on two important aspects, namely:
1) The emphasis on the aspects of function that is on the use of information accounting. Based on the aspects of the accounting function is defined as a discipline science that provides information necessary to conduct a efficient measures and evaluates the activities of the organization. Such information is essential for effective planning, monitoring and decision making by management and provides organizational accountability to investors, creditors, government and others.

2) The emphasis on this aspect of the activities of persons conducting the process accounting. In this aspect of people who carry out the accounting processes should:
• Identify the relevant data in decision making.
• Process or analyze the relevant data.
• Change the data into information that can be used to
decision-making.
 
[jurnalakuntansikeuangan.com : VNBSX5FNK928].
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Network

Network / network is something that is related to the relationship (relationship). And a full relationship with respect to the trust (trust) for a companies / businesses that have to deal with network security threats, the importance of an identity management becomes very obvious and significant. 

Information about networking
Access to the network for those who are not authorized and misuse of resources come both internally and externally. Therefore, the ability to identify the user (users) and devices that attempt to access to the network is the first step and most importantly, from each solutions to security issues. 

Passwords are a common means of which still play a role in protecting critical assets within a network. A simple password system not enough to identify who the user or a set anything that can be accessed by it, moreover, sometimes the user must remember multiple password so that the selection of passwords tend password that is easy solved. Hacker still wandering among the user, password theft is still often the case, and ultimately resource violations and loss remain. Security issues and access to a network can be overcome by identity management. In this way, the parties concerned with a network security may check in advance the validity of the user's identity or devices, set security policies, and provide resource allocation for users based on its function. (Nursani R)
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Business Plan

Grow the business
In our lives, how to think people will continue to evolve, the time will continue to change and new needs will continue to emerge. Businesses will have success if it can adapt to changing times. In fact not only adjust, even when successful business managed to find a new innovation that benefits have not been realized in the present. Thus, in running a business, you are faced with two choices, make your business as a museum or laboratory. If you are still sticking with the old ways, old products and continue to take pride in your heyday in the past, then you make your business like a museum.  

This is dangerous because you unconsciously make your business MPP (Mati Pelan-Pelan). What is MPP? The MPP is not started retirement but Dying Slowly. What are the characteristics of this museum business? MPP characteristics are less customers, cash flow decreases and only pensive when new businesses continue to emerge in the vicinity. Remember, the pool was never filled with fresh water then the fish will die. Well, if you want to continue to grow your business, then make your business as a laboratory. Give space and encourage the culture of critical, creative and innovative in your team. Whatever your business there are always opportunities to innovate. Perhaps the products, services, packaging, marketing, or perhaps in the way of payment convenient and practical. 

How to build creative and innovative culture in your business? It turned out very easy. Get used to ask "What new thing can I do to grow this business, increase sales, increase customer and so on?" Every day, from yourself and then to your team. If there is a good idea or ideas and interesting, you can give her a gift. Rest assured, there will always be opportunities for any business innovation. If you feel you can not do business innovation, it is not true can not, it's more because you have not found the idea to provide innovation for your business. Continue to learn and explore creative ideas for your business. Good luck in business! [Edy D]
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Auditor's Role in The Realization of Good Governance

The role of audit
The role of audit is vital in ensuring the proper financial and performance accountability report. Auditing is a systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between these assertions and established criteria and communicating the results to interested users.

Audit is an examination that provides an objective and constructive assessment of the extent to which financial, human and physical resources are managed with due regard to economy, efficiency and effectiveness; and accountability relationships are reasonable served. Audit contributes in implementing good governance through government financial audit, performance audit, and special audit (Act # 15 year 2004). State losses could be found out by implementing an effective audit such as forensic audit, investigative audit, or other types of auditing. Audit opinion for government financial report will trigger government to work in better manner, more transparent, participative, and accountable.

The misuse of public office for private gain, the improper and unlawful behavior of public-service officials, both politicians and civil servants, whose positions create opportunities for the diversion of money and assets from government to themselves and their accomplices can be detected and found by audit.
 
This paper analyzes the auditor role in implementing good governance concerning financial accountability, transparency, and participation in order to achieve better public services. Discussion will be derived to find out the understanding of auditor role and good governance terminology fits for Indonesia environment. The purpose of
this paper is to achieve common knowledge about government auditing implemented in Indonesia. Besides, reader will find out explanation from both theoretical approach and pragmatical approach as well.
(by: UNDP)


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The Value of Information

The Value of Information
The value of information depends on its content, how to find it, and how to utilize it to support user’s activities. It means that the value of information can only be determined until the information has been received. First step for analyzing such cost are to identify and classify them properly. 

This classification should be based on the total costs of entire service activities such as direct costs, indirect costs, and some instances of additional costs. The important elements for determining costs that are burdened to users are salaries, raw materials or collection costs, and unexpected costs. The strategy for determining cost of information service in library depends on the aim for offering the services, price of service/product, and the fitness between the needs and the information provided as well as the demand for the services being offered. 

Although the cost and price of information services could be determined by five approaches –(those are optimal pricing, pricing according to value, pricing for full cost recovery, marginal cost pricing, and free distribution of services information)–provider must consider the content of information. It means that the calculation of information service's cost should be based not only by fixed and variable costs, but also by the information contents and depreciation of each collection. (Tri M)


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