Bidang-Bidang Akuntansi (Jenis Kerja Akutansi)

Seperti halnya bidang-bidang lainnya, akuntansi juga memiliki bidang2 khusus sebagai akibat dari perubahan zaman. Kecenderungan ini disebabkan oleh perkembangan perusahaan, timbulnya sistem perpajakan baru dna bertambahnya pengaturan2 oleh pemerintah terhadap kegiatan perusahaan. Faktor-faktor tersebut bersama-sama dengan kemajuan teknologi dan pertumbuhan ekonomi yang cepat telah mengharuskan akuntan untuk memperoleh keahlian yang tinggi dalam spesialisasi tertentu. Adapun Read more

ARTIKEL MANAJEMEN

This Artikel discuss about manajemen.Management is a process of planning, organizing, coordinating, and controlling resources to achieve objectives (goals) effectively and efficiently (Ricky W. Griffin). Management is usually classified into 3 levels: Operations of the lowest level, for example: supervisor Intermediate / Middle, example: the department head, division head Peak (Executive) / line, example: president Read more

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 AUDITING

This Artikel discuss about Auditing.Auditing is a systematic process to obtain and evaluate evidence objectively about asersi-asersi activities and economic events, with the aim of setting the degree of fit between the asersi-asersi criteria previously set and communicating the results to the parties concerned. A systematic process is a series of steps or procedures are Read more