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Showing posts with label Business. Show all posts
Showing posts with label Business. Show all posts
AUDIT : Public Sector Performance
During this time, the public sector often receives accusation as a hotbed of corruption, collusion, nepotism, inefficiency and waste of state the source of. Complaints of "bureaucrats can not afford to do business" is intended to criticize the poor performance of public sector companies. Government as a public-sector organizations were not immune from these accusation. Organizations sector public are the institutions that run the government with a source of legitimacy that comes from the public. Therefore, the public trust given to the government must be balanced with a clean government.
Good governance is characterized by three main pillars that the basic elements that are interrelated (Prajogo, 2001). The three basic elements are participation, transparency and accountability. A good government should open the door as wide as possible so that all parties involved in government and to participate actively to oversee the running of the government that must be held in a transparent and its implementation should be accountable. In the language of accounting, accountability (ability to give responsibility) is the basis of financial reporting (Wilopo, 2001). Financial reporting by government is important role in order to fulfill the task of government that accountability to the public in a democratic society.
Good governance is characterized by three main pillars that the basic elements that are interrelated (Prajogo, 2001). The three basic elements are participation, transparency and accountability. A good government should open the door as wide as possible so that all parties involved in government and to participate actively to oversee the running of the government that must be held in a transparent and its implementation should be accountable. In the language of accounting, accountability (ability to give responsibility) is the basis of financial reporting (Wilopo, 2001). Financial reporting by government is important role in order to fulfill the task of government that accountability to the public in a democratic society.
In a democracy, "the transparency of financial reporting" is something that is demanded by the public to the government. Conversely, in a democracy, the government is obliged to provide transparent financial statements to the public. A democratic government should be responsible for the integrity, performance and management, so the the government should provide useful information to assess accountability and assist in decision making on economic, social and political. Government is the reporting entity that must be make a financial report with the following considerations (Faiz, 2000):
- The government owns and controls the significant resources.
- The government that use of these resources should be far-reaching impact on the economic welfare of the people.
- There is a separation between management and ownership of of these resources.
- The government owns and controls the significant resources.
- The government that use of these resources should be far-reaching impact on the economic welfare of the people.
- There is a separation between management and ownership of of these resources.
Accountability refers to responsibilities individuals, groups or organizations that should implement a compliance authority and responsibility. The mandatory are included:
- Answering, attempt to provide an explanation or justification for the implementation and fulfillment of responsibilities.
- Reporting, reporting the results of the implementation and fulfillment of responsibilities.
- Producing, assumptions on the results achieved.
- Answering, attempt to provide an explanation or justification for the implementation and fulfillment of responsibilities.
- Reporting, reporting the results of the implementation and fulfillment of responsibilities.
- Producing, assumptions on the results achieved.
Organizations sector public have to maintain the quality, professionalism, accountability and value for money in carrying out its activities. Audit of public sector organizations are required to ensure that accountability has been done by public sector organizations. Implementation of audit is not only limited to financial and compliance audit, but should be expanded with conduct audits of the performance of public sector organizations. [Bajuri & Trihapsari]
Healthy | Smart | Rich, at: 5/21/2012
The Basic Principles of Corporate Governance
1. Transparency
To maintain objectivity in business, companies must provide material and relevant information in a way that is easily accessible and understood by stakeholders. The companies should take initiative to reveal not only the problems implied by the regulatory legislation, but also important for decision-making by shareholders, creditors and other stakeholders.
2. Accountability
2. Accountability
Companies should be accountable for its performance with transparent and reasonable. Therefore, the company must be properly managed, scalable, and in accordance with the interests of the company by considering the interests of shareholders and other stakeholders. Accountability is a necessary condition to achieve sustainable performance.
3. Responsibility
Companies must obey the legislation and carry out responsibilities for people and the environment that can be maintained in the long term sustainability and to be recognized as a good corporate citizen.
4. Independency
4. Independency
To accelerate the implementation of the principles of good corporate governance, companies must be managed independently so that each company does not dominate the other and did not receive the intervention from the other parties.
5. Fairness
5. Fairness
In carrying out its activities, the company should always pay attention to interests of shareholders and other stakeholders based on the principles of fairness and equality.
Healthy | Smart | Rich, at: 4/21/2012
Good Corporate Governance (GCG)
Corporate governance is a concept that can be used to improve economic efficiency, which includes a set of relationships between the company's management, board of directors, shareholders and other corporate stakeholders.
Corporate governance also provides a structure that facilitates the determination of the goals of a company, and as a means to determine the performance monitoring techniques. Watts (2003), stated that one of the ways used to monitor and restrict the issue of contract management is the opportunistic behavior of corporate governance. Related with agency problems, corporate governance is a concept based on agency theory that expected to serve as means to give confidence to investors that they will receive a return of the funds that they have invested. In other words, corporate governance directed to reducing asymmetry information between principal and agent, which in turn could reduce earnings management measures (Ujiyanto and Bambang, 2007).
Until now, there are many varying definitions of Good Corporate Governance (GCG). But generally have the same purpose and understanding. Forum for Corporate Governance in Indonesia or FCGI (2000) in the first publication is using the definition of the Cadbury Committee, that is:
Corporate governance also provides a structure that facilitates the determination of the goals of a company, and as a means to determine the performance monitoring techniques. Watts (2003), stated that one of the ways used to monitor and restrict the issue of contract management is the opportunistic behavior of corporate governance. Related with agency problems, corporate governance is a concept based on agency theory that expected to serve as means to give confidence to investors that they will receive a return of the funds that they have invested. In other words, corporate governance directed to reducing asymmetry information between principal and agent, which in turn could reduce earnings management measures (Ujiyanto and Bambang, 2007).
Until now, there are many varying definitions of Good Corporate Governance (GCG). But generally have the same purpose and understanding. Forum for Corporate Governance in Indonesia or FCGI (2000) in the first publication is using the definition of the Cadbury Committee, that is:
"seperangkat peraturan yang mengatur hubungan antara pemegang saham, pengurus (pengelola) perusahaan, pihak kreditur, pemerintah, karyawan serta para pemegang kepentingan intern dan ekstern lainnya yang berkaitan dengan hak-hak dan kewajiban mereka, atau dengan kata lain suatu sistem yang mengatur dan mengendalikan perusahaan."
In addition, FCGI explained that the purpose of Corporate Governance is to create added value for all stakeholders.
In addition, FCGI explained that the purpose of Corporate Governance is to create added value for all stakeholders.
Healthy | Smart | Rich, at: 4/20/2012
Characteristics of Financial Statements
The first is easy to understand (understandability).
This means that the essential qualities are accommodated in the financial statements must be understood by the user. For this purpose, the user is assumed to have adequate knowledge of economic activity and business, accounting, and a willingness to study with reasonable diligence.
Relevant (relevance).
Relevant information must be presented in these financial statements, in accordance with the actions to be performed by users. Or in other words, the ability of the relevant information is to influence the decisions of managers or other users of financial statements so that the existence of information can change or support their expectations about the results or consequences of the decision.
Reliability (reliability).
Reliability is the quality of the information in financial statements that caused users of accounting information is highly dependent on the accuracy of the information generated. Reliability of the information depends on the ability of an information fair to describe the situation / event in accordance with actual conditions.
The last is to be compared (comparability).
A financial statement can be compared to each other when the information is well comparable between periods and among companies. The financial statements have an important role for many parties, so that the timeliness of financial reporting is needed. (Baridwan)
Healthy | Smart | Rich, at: 3/13/2012
Human Resources
Human resources as being important for the company is a factor that has contributed greatly to the next performance. Human resources is defined as an employee of a company and are believed by the company's executive manager in carrying out the task activity. The Company has a good chance to survive and advance if the employee has the power and capability, so that companies desperately need employees. Instead, employees need the company as a place to earn money for their life. People must work to support their life.
Therefore, employees receive a salary in accordance with the quality of his work. An employee should receive a reasonable salary. Salary issue may be a complex problem of the personality management and it is one of the most significant aspects, for the employees and the company. Salaries are the achievements for employees for their workforce in the company's activities. Salary is a form of compensation for their performance who are financially led to job satisfaction. According to T. Hani Handoko, compensation is a payment for the employee as remuneration for their work performed as a motivator and activities implementation .
Employees will be satisfied if the amount of their salary is according with their expertise and their positions. They will be encouraged to work according to their maximum ability. Salaries have significance for the employees because the salary reflects the value of their work among their respective employees, families and communities. Absolutely, income levels of employees will determine their scale of life, and it will show the relative income status, dignity and pride. Consequently, if employees only pay attention to the inadequate salaries, their work performance, morale, and motivation can go down.
Generally, the personnel department is responsible for designing and managing the employee's salary, so the company should have a good payroll system. Payroll system must be managed professionally to avoid manipulation of the salary by certain individual. If the payroll system are not in accordance with established procedures, it will lead to disappointment employee, it can decrease of employee productivity. The fact is we often see a demonstration of the workers to demand higher wages and improved their welfare.
Healthy | Smart | Rich, at: 3/09/2012
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.
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].
Healthy | Smart | Rich, at: 2/25/2012
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.
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)
Healthy | Smart | Rich, at: 2/25/2012
Business Plan
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]
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]
Healthy | Smart | Rich, at: 2/25/2012
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