PAPER AKUNTANSI KEUANGAN DAN AKUNTANSI MANAJEMEN

This paper discusses Management Accounting and Financial Accounting (Akuntansi Keuangan dan Akuntansi Manajemen) as well as linkages between them. DEFINITION OF MANAGEMENT ACCOUNTING AND FINANCIAL ACCOUNTINGAccounting management is the discipline related to the use of accounting information by management and internal parties for purposes other product costing, planning, control and evaluation, and decision-making. The general Read more

PAPER AUDIT OPERASIONAL (OPERATIONAL AUDIT)

This Paper discuss about operational audit (audit operasional). Audit performance audit covering economy, efficiency and effectiveness is essentially an extension of the conventional audit (conventional audit) which includes compliance auditing and financial auditing. One of the things that distinguishes the performance audit and audit is in the conventional audit reports. In a conventional audit, the Read more

ARTIKEL TENTANG PAILIT (BANKRUPTCY)

This artikel examine about Bankruptcy (Pailit)Since the monetary crisis hit Indonesia, which is about the year 1997 many large companies experiencing financial difficulties. This resulted in a lot of these companies went bankrupt and was forced out of business. This situation actually is an undesirable situation by all parties, but because of the economic crisis Read more

ARTIKEL LAPORAN KEUANGAN SEKTOR PUBLIK

This artikel examine about laporan keuangan sektor publik.Public sector financial statements (Laporan Keuangan Sektor Publik) represent the financial position of the transactions conducted by a public sector entity. General purpose financial reporting is Untk provides information on the financial position, performance and cash flows of an entity that is useful for large user sejmlah (wide 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