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 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

RESTRUKTURISASI DAN PRIVATISASI BUMN|ARTIKEL

This artikel discuss about RESTRUKTURISASI DAN PRIVATISASI BUMNBefore taking steps to Restructuring and Privatization of State Owned Enterprises (SOEs) in relation to the Indonesian economy, they should our first question about the justification BUMN.Hal presence is important because what is the use to tamper with something that probably should not have rights economic life and Read more

ARTIKEL : STRATEGI KORPORAT

This artikel discusses the Corporate Strategy (Strategi Korporat) which includes 6 aspects.CORPORATE STRATEGY: EMERGENCY Olympian Acquisition-DRIVEN MARKET EXPANSION COMPETENCY-AND-CULTURE-BASED BUILDING CONTROL PERFORMANCE 1.EMERGENCY Business conditions: Companies in disarray The financial crisis / no expectations gap The threat of takeover / lose position Skills in the Company: Center intended to stop normal relations with business and 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