ARTIKEL TENTANG ANGGARAN (BUDGETING)

The artikel examine about budgeting (anggaran).Budget Bus (Business Budgeting) is the overall plan of the company’s activities, which is expressed in units (numbers) and in a certain period of time to come. The main elements in the budget: The overall plan, the determination of the activities carried out at the time will come. Company activities, Read more

ARTIKEL PERENCANAAN STRATEGIS (STRATEGIC PLANNING)

This artikel discusses about Strategic Planning (Perencanaan Strategis). Strategy consists of corporate strategy and business unit strategy. Defined strategy based on goals set by upper management (profitability, maximize shareholder value, to assess risk and many stakeholder approach). Companies develop strategies to match the core competencies with industry opportunities. Kenneth R. Andrews proposed the basic concept Read more

ARTIKEL AKUNTANSI SEKTOR PUBLIK

This artikel discusses the Public Sector Accounting (Akuntansi Sektor Publik), from its history to the Public Sector Accounting Implementation in Indonesia. Public Sector Accounting HistoryThe history of public sector organizations in fact have existed for thousands of years ago. In his book, Vernon Thurs (1989) explained that the public sector accounting practices have actually existed Read more