ARTIKEL SISTEM PENGENDALIAN MANAJEMEN (SPM)

This artikel discuss about SISTEM PENGENDALIAN MANAJEMEN (SPM)The elements of management control systems, including: Strategic Planning Making a budget Allocation of resources Measurement, evaluation, and appreciation for the performance Allocation of responsibility centers Transfer Pricing BASIC CONCEPTS CONTROLAn organization must be controlled is to have the devices to ensure that the organization’s strategic objectives can Read more

ARTIKEL METODE PENETAPAN HARGA TRANSFER

This artikel discusses Transfer Pricing (Metode Penetapan Harga Transfer)TRANSFER PRICE DETERMINATION METHODOLOGYTransfer pricing can be based on the difference in cost or market price increases. Environmental influences on the transfer price also raises some questions about pricing methodology. The principle of natural or transfer pricing transactions between companies by supposing that happens between the parties 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 MANAJEMEN DATA

This artikel discuss about manajemen data.Data processing system storing data electronically in a way to organize data units into smaller units greater in a structured and hierarchical. In detail, the data from the data hierarchy smallest to the largest data can be shown as follows: Field, which is the smallest collection of data elements stored Read more

ARTIKEL PERILAKU ORGANISASI (GOAL CONGRUENCE)

This artikel discusses Organizational Behavior (Perilaku Organisasi) and its impact on Goal Congruence.GOAL CONGRUENCE SPM has a main goal to ensure (as far as possible) the level of high goal congruence. Goal congruence is an harmony between the actions of individuals to achieve personal goals to help the achievement of organizational goals. In an organization, Read more