The Term of Accounting Standards
Accounting standards are the rules (including the legal and budgetary basis) governing the preparation of financial statements. The standard-setting process is the formulation of accounting standards or formulations. The standards are the result of determination of the standard. However, the practice is actually different than the specified standard. It caused 4 things: in most countries the penalty for non-compliance with the provisions of the official accounting tend to be weak and ineffective; should companies voluntarily reported information more than required; some States allow corporations to ignore accounting standards if by doing so the operation and financial position of the company will be seen in better results; and in some countries the standard only applies to its own corporate financial reports, and not to the consolidated report.
Accounting standards setting involves a combination of private sector groups which include the profession of accounting, financial statements, users and constituents, employees and public groups that include agencies such as the tax authorities, the Ministry responsible for commercial law and capital markets Commission. The stock exchange is a private or public sector (depending on country) also affect the process. In common law countries, the private sector is more influential and auditing professions tend to can set itself and to further considerations on the atestasi can perform against the reasonable presentation of financial reports. In countries where the law code, the public sector and more influential accounting professionals tend to be regulated by the State. This is the cause why accounting standards vary around the world.
Accounting Systems in Developed Countries.
Accounting system is the method and procedures for recording and reporting of financial information provided to the company or a business organization. The accounting system consists of documentary evidence of transactions, recording tools, reports and procedures that companies use to record transactions and report the results. Here I will discuss six (6) accounting system in developed countries, consisting of:
accounting system the United States
Accounting in the United States governed by the Private Sector (Badab GAAP / FASB), until 2002 the American Institute for Certified Public Accountants.
Accounting Regulations and Enforcement Rules
Accounting principles generally accepted (GAAP) consists of all standards, rules and financial regulations that must be considered when preparing financial statements, financial statements should present fairly the financial position and results of operations of an enterprise in accordance with accounting principles accepted secar public.
Accounting Measurement
Accounting measurement rules in the United States assumes that a business entity will continue to carry out its business. Accrual basis of measurements with a very broad and the recognition of transactions and events are highly dependent on the concept penanding.
Dutch accounting system
Accounting in the Netherlands has some interesting paradox. The Netherlands has the provision of accounting and financial reporting are relatively permissive, but the standards for professionalism is very high. The Netherlands is the country code of law, but accounting-oriented fair presentation. Financial reporting and tax accounting are two separate activities.
Accounting Regulations and Enforcement Rules
Regulation in the Netherlands remained so in 1970 when liberal laws enacted Annual Financial Report, the 1970 Act introduced a mandatory audit. The law also encourages the formation of Accounting Studies Three Parties (Tripaartif) (which was replaced by the Council's Annual Report on the Year 1981)
Accounting Measurement
The method used is the purchase method, goodwill is the difference between acquisition cost and fair value of purchased assets and liabilities. Dutch flexibility in accounting measurements can be seen with the permissibility of the use of present value for intangible assets such as inventory and assets are depreciated.
German
Environmental accounting in Germany undergoing continuous change and the result is remarkable since the end of world war i. Commercial Law on specifically demanded the presence of a variety of bookkeeping principles are regularly and independently audited hardly left after the war was over. Law firms in 1965 changed the reporting system keunagan Germany with lead to the ideas of the American United Kingdom but applies only to large companies. In the early 1970s, the EU began issuing the harmonization directive, which must be adopted by Member States into national law. The EU directive and the fourth, seventh, and eighth in total into the law of Germany through Comprehensive Accounting legislation enacted on 19 December 1985. Two new laws came into force in 1998, first add a new paragraph in the third book Commercial Law allowing Germany the company that issued the stock/debt on a capital market organized for using internationally accepted accounting in consolidated financial statements he made. Second, allow the establishment of private-sector organizations to set accounting standards for financial statement consolidation. Tax law outline specifying the commercial accounting. The principle of determination (Massgeblichkeitsprinzip) specifies that taxable income is determined by what is recorded in the financial records of the company.
The law on control and transparency in 1998 introduced a must for the Ministry of Justice to admit the private agency which sets the national standard to meet the following objectives:
1. develop recommendations for the application of accounting standards in the consolidated financial statements
2. provide advice to the Ministry of Justice over new accounting legislation
3. Represents Germany in international accounting organizations such as IASB
Accounting legislation in 1985 specifically to determine the provisions of accounting, auditing, and financial reporting is different according to the size of the company, not according to form orgasisasi. The accounting Act 1985 specifically determine the content and form of the financial statements include the balance sheet, income statement, notes to the financial statements, the management report and the auditor's report.
Based on commercial law (HGB), a method of purchase/acquisition is the main method of consolidation, although the unification of ownership can also be applied in conditions of limited. Two forms of the method the purchase allowed is the book value method and method of revaluation. HGB does not control the translation of foreign currency and companies in Germany using a number of methods. Translation differences treated in some way, as a result of special attention should be given to the financial statements, note where the method of translation of foreign currency should be described.
Japan
Accounting and financial reporting in Japan reflects the combined influence of various domestic and international. To understand accounting in Japan, one must understand the culture, the practice of business, and the history of Japan. Japan is a traditional society with cultural and religious roots. Japan firms have mutual equity shares to each other, and often jointly owns another company. This interlocked investments generate industrial conglomeration meraksasa referred to as the Keiretsu. Venture capital Keiretsu is currently in refomasi structural changes along with Japan to resolve do economic stagnation that began in the 1990s.
The national Government still has the most significant influence on accounting in Japan. Regulatory accounting is based on three laws, namely the law, commercial law, capital markets law and tax firm. Commercial law is regulated by the Ministry of Justice (MOJ). The law is the core of accounting regulations in Japan and most have great influence. The company belongs to the public must meet further provisions in the shrimp capital markets (Securities and Exchange Law-CELL) which is administered by the Ministry of finance. The main purpose of the cell is to provide information for making investment decisions.
Companies which established according to law the commercial are required to report the mandatory menyususn should get the approval of the annual meeting of shareholders that contains necara, income statements, reports, proposals for the use of enterprises (appropriation) profit was arrested, supporting schedule. Companies listed its shares should also compile financial statements in accordance with the laws of the capital markets generally require the same basic financial statements with commercial law ditamabha with a cash flow statement.
The law requires that commercial companies-large companies to draw up the consolidated reports. Subsidiary companies consolidated if parent company directly and indirectly controls the financial policy and operational. Goodwill is measured according to the basic value of the acquired net assets is reasonable and amortized over a maximum of 20 years. The inventory can be assessed on the basis of the cost of acquisition which is lower cost or market price of between, however the most widely used.
Compare Accounting Systems in Developed Countries.
Countries that take a different approach to restructure the economy each takes a different approach to restructure the system respectively. Czech Republic and People's Republic of China (China) having resturukturisasi from centrally planned economy into an economy that is more oriented towards the market. However the range of market reforms undertaken by the two countries are different. Czech Republic moving towards market economy intact, while China take the Middle Road with moving towards a socialist market economy, i.e. centralized economy with adaptation to the market.Repubik Chinese (Taiwan), and Mexico is the state capitalist, but traditionally has the intervention of a strong central Government and government ownership of key industries. The Financial System of the country is growing both in terms of standard-setting, conditions, and practices when compared with the Czech Republic and China. Of course, the evolution in accounting is also going on in Taiwan and Mexico, but not as fast as with what happened in the Czech Republic and China.
China is the most populated country in the world. Companies from around the world are eager to meakukan business with China and the development of accounting is an important part of the structural changes happening in the Chinese economy. The Czech Republic is a State representative of the countries of the former Soviet bloc members and development of the akuntansinya is representative of what is in the country of the former Soviet bloc. Taiwan's gross domestic product growth is experiencing rapid daam in recent years, driven by the growth of export industry results. Mexico experienced a market reform in the 1990s, which included the removal of protectionist barriers that are impir, received both against foreign investment and privatise State-owned companies.
Although the Chinese GDP superior to third countries, but the number of import and export of Chinese dibandingka with GDPnya show how tertutupnya Chinese economy now. Taiwan is in the opposite position. Economy and stock market outperformed the Taiwan economy and stock market 3 other countries. Chinese company and Mexico even more menyukasi New York Stock Exchange compared to the London Stock Exchange, while companies from Czech Republic and Taiwan showed the contrast.Mexico-oriented accounting systems, not the reasonableness of legal certainty. In the Czech republic, the influence of political and economic ties are more expectations to the future rather than historical fact. The Czech Republic is now being formed the accounting accordance with IAS/IFRS (International Accounting Standards/International Financial Reporting Standards). China basing on new akuntansinya standard IAS/IFRS because China hopes to be better communicated to the foreign investors are very important for its economic development plan.
Minggu, 18 Maret 2012
International Accounting part 2
The Development and Classification of International Accounting
International Accounting is accounting for international transactions, the comparison between different accounting principles and the harmonization of the various accounting standards in the field of tax authority, auditing and accounting. Accounting should develop in order to be able to provide the necessary information in decision making in the company on any changes to the business environment.
In Accounting there are some of the characteristics of the era of the International global economy, here they are :
1. international business
2. loss of limitations between countries of the global economic era is often difficult to identify the country of origin of a product or company, this happened on multinational corporations
3. reliance on international trade
Factors that Influence the Development of International Accounting
Accounting standards and practices in each country is the result ofcomplex interactions between economic, historical, institutional and cultural. Can be expected that there would be differences between countries. Factors that influence the development of national accounting can also help explain differences in accounting between nations.
We believe that the following 8 factors that influence seignifican in the development of accounting. Seven main factors of economic, social history, and / or institutional and be an factor that is often mentioned by the authors of accounting. Lately, the relationship between culture (following eight factors) and accounting developments began explored further.
1. Funding system
In countries with strong equity markets, such as the United States and Britain, accounting has the focus or how well the management run the company (profitability) and is designed to help investors analyze the cash flows associated risk depandan. Disclosures made very complete to comply with broad public ownership. In contrast, in credit-based system in which the bank is the main source of funding, accounting has focused on creditor protection through the accounting measurement is conservative in minimizing the payment of dividends and maintain sufficient funding within the framework of protection for borrowers. Because financial institutions have direct access to what information you want, extensive public disclosure deemed unnecessary. Examples are Japan and Switzerland.
2. The legal system
The legal system determines how individuals and institutions interact. The West has two basic orientations: codification of law(civil) and common law (case). The main legal codification is taken from Roman law dank Napoleonic ode. In countries that adopts a Latin-Roman legal codification, the law is a complete group that includes provisions and procedures. Codification of accounting standards and procedures are reasonable and appropriate there. Thus, in countries that adhere to codified law, accounting rules are incorporated in national law and tend to be very comprehensive and includes many procedures. In contrast, common law developed on the basis of case by case basis without any attemptto cover all cases in the complete code. Of course, there are basic laws, but tend not to be too detailed and more flexible when compared with the general codification system.This encourages efforts to try and enable the implementation considerations.
3. Taxation
In most countries, tax rules effectively set of accounting standards because the company should record revenue and expenses in their accounts to claim the tax purposes. In other words, financial and tax accounting tax is the same. In this case, as an example is the casein Germany and Sweden. In other countries like the Netherlands, different financial accounting and tax: taxable income is essentially a financial accounting profit adjusted for differences in tax law. Of course, when separate financial and tax accounting, tax rules sometimes require the application of certain accounting principles.Valuation of inventories according to First Go Last Exit (the last-in,first-out-LIFO) in the United States is an example.
4. Political and Economic Institute
Ideas and accounting technology transferred through conquest, trade and similar strength. The recording system in pairs(double-entry) that originated in Italy in the 1400s gradually become widespread in Europe in conjunction with reform ideas(rannaissance) others. British colonialism exporting accountants and accounting concepts throughout British dominions. German occupation during World War II led to the French Plan Comptableapply. United States forced the U.S. style accounting regulatory regime in Japan after the end of World War II. Many developing countries use an accounting system that was developed else where, either because imposed upon these countries (likeIndia) or because of their own choice (such as Eastern European countries are now imitating the accounting system according to the rules of the European Union (EU).
5. Inflation
Inflation obscures the historical cost accounting through excessive reduction of asset values and related expenses, while on the other hand increased its excess of revenue. Countries with high inflation often require companies to do a variety of price changes into their financial calculations. Mexico and several South American countries using accounting generic level because of their experience with hyperinflation. In the late 1970s, in connection with an inflation rate that is not usually high, the U.S. and Britain are experimenting with reporting the effect of price changes.
6. The level of economic development
These factors influence the types of business transactions carried out in an economy and determine what the most important. In turn, this type of transaction determines the accounting issues faced. For example, stock-based compensation for corporate executivesor securitization of assets is something that rarely happens in economies with less developed capital market. Currently, many industrial economy became service economy. Accounting issues such as valuation and recording of depreciation of fixed assets arehighly relevant in the manufacturing sector became increasingly less important. The challenges of new accounting, such as valuation of intangible assets and human resources is growing.
7. Level of education
Accounting standards and practices that are very complicated (sophisticated) would be useless if misunderstood and misused.As an example of a complex technical report on the variant behavior of the cost will not mean anything, unless the reader understand the accounting charge. Disclosures about derivative securities risk will not be informative unless it is read by the competent authorities. Professional accounting education is difficult to achieve if the standard of education in a country in general was low. Mexico is one example of the State in which these issues have been successfully tackled. In other situations, a State must import power training or send their citizens to another State to obtain a proper qualification. The last thing is what is currently being implemented by the Chinese.
Some of the first seven variables are closely related. For example, the common law system originated in England and then exported to countries such as Australia, Canada, and the United States. These four countries all have highly developed capital market, which dominates the orientation of financial reporting in these countries. Financial and tax accounting are separate. In contrast, most Continental European countries and Japan have a system of codification of law and rely on banks or the government to obtain the most funding. Accounting rules there are generally in accordance with tax law.
It is difficult to determine which are the cause and which effect.Type of legal system may first affect the financial system in a State. Common law systems emphasize the rights of shareh olders andoffer better investor protection than the codification of law. The result is a strong equity markets in developing countries the lawand weak equity markets in developing countries that adopt legal codification. Taxation is an important accounting functions in each State which impose corporate income tax. Are tax accounting orientation dominates depends on whether the accounting has the purpose of competition, namely providing information to outside share holders. (Accounting for Taxes not suitable for this purpose).thus, if the common law produces a strong equity markets, taxation will not dominate. There will be two types of accounting rules: onefor tax and the other for financial reporting. Tax rules will dominatein countries that adhere to codified law or based on credit, whichfor tax accounting and financial reporting will be the same.
8. Culture
Here, culture means the values and behaviors shared by a society. Cultural variables underlying institutional arrangements in a country (such as legal systems). Underlying Hofstede’s four dimensions of national culture (social value):
(1) individualism,
(2) power distance,
(3) uncertainty avoidance, and
(4) masculinity.
The analysis is done based on data derived from the employees of a large multinational company from the United States operating in 40 different countries.
In short, individualism is the tendency towards a social order composed of loosely arranged compared to the order of strict and interdependent. Power distance is the extent to which hierarchy and division of power within an institution and organization unfairly acceptable. Uncertainty avoidance is the extent to which people do not feel comfortable with ambiguity and an uncertain future. Masculinity is the extent to which gender roles are distinguished as well as performance and achievement that can be seen (the values of the traditional masculine) is emphasized rather than the relationship and attention.
Four approaches to the development of accounting in Western countries with market-oriented economic system:
1) Based on the macroeconomic approach
Under this approach, obtained from the accounting practices and are designed to improve the national macroeconomic objectives. An example of Sweden.
2) Based on microeconomic approach
In this approach, accounting evolved from the principles of microeconomics. An example of the Netherlands.
3) Based on an independent approach
Under this approach, derived from accounting and business practices developed on an ad hoc, on the basis of considerations slowly, to try and error. For example the United Kingdom and the United States.
4) Based on a uniform approach
In this approach, standardized accounting and is used as a tool for administrative control by the central government. An example is the French state.
Identify Country Dominant In The Development of Accounting PracticesØ
Some countries are dominant on the development of accounting include:
(1) France
(2) Japan
(3) United States
In the progress the countries France and Japan are less dominant than the United States. It can be seen from the development of Japanese accounting in its development is currently based on existing IFRS.
Knowledge of Basic Accounting Classification
Classification of the International Accounting basis of international accounting classification can be done in two ways, namely:
(1) a deductive approach
Which identifies the relevant environmental factors and correlates with the national accounting practices, an international group or pattern of the proposed development.
(2) Inductive Approach
Accounting practices were analyzed individually, the pattern of development or grouping identified and at the end of this description is made from the standpoint of economic factors, social, political and other.
International accounting classification can be done in two ways: With consideration and empirically Classification of the International Accounting
Classification of the International Accounting
International accounting classification can be done in two ways: With consideration and empirically. Classification with consideration relies on intuition, knowledge and experience. Classification empirically using statistical methods to collect data that accounting principles and practices worldwide.
There are 4 (four) approach to the development of accounting:
A. Based approach to macroeconomic
obtained from the accounting practices and are designed to improve the national macroeconomic objectives.
2. Based on micro-economic approach
accounting bekembang of microeconomic principles. The goal lies in the individual companies that have the purpose to survive.
3. Based on an independent approach
derived from accounting and business practices to develop an ad hoc basis, with the base slowly and consideration, trial and error, and kesalahan.Jasa viewed as a function of accounting concepts and principles taken from the business process being run, and not from the branches of science like the economy.
4. Based on a uniform approach
accounting distandariasi and used as a tool for administrative control by the central government. Uniformity in the measurement, disclosure, and will facilitate the presentation of the designer of government managers, tax authorities, and even to use accounting information in controlling all types of businesses.
Accounting systems can also be classified by the laws of the State, namely:
A. Accounting in common law countries have a fair presentation of the character-oriented disclosure, transparency and full and the separation between financial and tax accounting. Dominate the stock market financial resources and financial reporting to outside investors inofrmasi proven. Accounting law is often referred to as the Anglo Saxon.
2. Accounting in code law countries have a legalistic-oriented characteristics, does not allow disclosure of the amount is less, and conformity between financial and tax ankuntansi. Bank or financial ksumber dominate the government and financial reporting and financial reporting are intended to protect creditors. Accounting is also called the continent. Accounting provision parallel to the character referred to as a model of shareholder and stakeholder role in corporate law and state government public kelila legal code.
Many differences in national accounting is becoming increasingly lost. There are several reasons for this
• Hundreds of companies currently listed its shares on stock exchanges outside their home country
• Some of the code law countries, particularly in Germany and Japan to shift the responsibility of forming a government accounting standards for private sector and independent professional
• The importance of the stock market as a source of funding to grow worldwide.
Padada fair presentation based classification of compliance with the law pose a major influence on accounting issues, such as:
A. depreciation, where the load is determined based on the reduction in the usefulness of an asset during the (fair presentation) economic benefits or the amount allowed for tax purposes (legal compliance),
2. rent which is substantially the purchase of fixed assets treated as such (fair presentation) or are treated as operating leases are common (legal compliance),
3. pension costs accrued at the time generated by the employee (fair presentation) or charged on the basis paid at the time to stop working (legal compliance).
Three regions are the largest stock market, North America, Asia Pacific, and Europe
A. North America
U.S. economic growth and market share without interruption to 1990 in 2000, both the NYSE and Nasdaq stock market dominate other people around the world in terms of market capitalization, trading value of domestic stocks, foreign trade value shares, the capital of the newly acquired company is registered, number of shares of domestic companies listed and the number of foreign companies that list their stocks
2. Asia
Asia is expected to be the stock market the second most important. PRC (People's Republic of China) has emerged as global economic growth and countries 'tigers' phenomenal experience and development.
Some of the Asian financial crisis shows the vulnerability and immaturity of the economy in Asia and the slow growth of capital markets in the region tersebut.Ditambah with the opinion of critics about the lack of accounting measurement, disclosure and audit standards and monitor the implementation and enforcement of these standards.
However, future growth prospects in Asia equity markets kuat.Kapitalisasi seen the market as a percentage of GDP (Gross Domestic Product-GDP) in Asia lower than in the United States and some major European markets, which suggests that equity markets can play bigger role in Asia's economy
West
3.Eropa
Europe is the second largest equity market in the world in terms of market capitalization and trading volume. Economic expansion also contributed significantly to the rapid growth in capital markets during the second half of 1990-related an.Faktor on the European continent is slowly changing the orientation of the equity has long been a hallmark of London's equity markets and North America.
EUROPEAN EQUITY MARKET
European capital markets are undergoing major changes in a short time, partly because of the globalization of world economy and greater economic integration in the European Union.
The new culture of equity in Continental Europe
The growth of equity culture in Europe is the basis for estimating sustainable growth in the European equity markets. Intense competition among European exchanges lead to the development of a culture of equity, which then become more oriented to investors to enhance the credibility and attract new advertising
Many securities regulators and stock markets in Europe have made more stringent rules and strengthening law enforcement efforts. However, fierce competition also led to the national stock exchanges and regulators to facilitate the listing rules of stock and give a special exemption for companies that issue shares.
Although during the 1990's in the government of the Continental European corporate companies have started to attract new capital and investors, but many companies including the world's largest companies, is still far behind the standards of disclosure and listing of shares in the UK and North America.
* Differences Fair Presentation and Compliance with State Laws Against the dominant
Differences in the presentation reasonably and in accordance with the law through permasahan much. It involves an adjustment to the application of IFRS as the basis for the presentation. Some problems include:
(1) Depreciation, where the load is determined based on the reduction in the usefulness of an asset during times of economic benefits.
(2) A lease which is substantially the purchase of fixed assets (property) treated as such (fair presentation) or are treated as operating leases are common (legal compliance).
(3) the cost of accrued pension at the time generated by the employee (fair presentation) paid or charged on the basis of the time you stop working (legal compliance).
* Important Differences Fair Presentation and Compliance Issues of Law
Important problem that occurs when it is on the application of IFRS sebagau basic presentation. So that the countries that have not made reasonable adjustments to be inserted through the presentation of the report.
* The difference between the presentation of a reasonable and lawful cause a major influence
The difference between presenting a reasonable and lawful cause a major influence on many accounting issues. Accounting for common law oriented to the needs of decision-making by outside investors. Meet the accounting law is designed to comply with government imposed such as the calculation of taxable income or meet the national government's economic plan. After 2005, all listed shares of European companies will use the fair presentation of accounting in the report because they will be using IFRS.
International Accounting is accounting for international transactions, the comparison between different accounting principles and the harmonization of the various accounting standards in the field of tax authority, auditing and accounting. Accounting should develop in order to be able to provide the necessary information in decision making in the company on any changes to the business environment.
In Accounting there are some of the characteristics of the era of the International global economy, here they are :
1. international business
2. loss of limitations between countries of the global economic era is often difficult to identify the country of origin of a product or company, this happened on multinational corporations
3. reliance on international trade
Factors that Influence the Development of International Accounting
Accounting standards and practices in each country is the result ofcomplex interactions between economic, historical, institutional and cultural. Can be expected that there would be differences between countries. Factors that influence the development of national accounting can also help explain differences in accounting between nations.
We believe that the following 8 factors that influence seignifican in the development of accounting. Seven main factors of economic, social history, and / or institutional and be an factor that is often mentioned by the authors of accounting. Lately, the relationship between culture (following eight factors) and accounting developments began explored further.
1. Funding system
In countries with strong equity markets, such as the United States and Britain, accounting has the focus or how well the management run the company (profitability) and is designed to help investors analyze the cash flows associated risk depandan. Disclosures made very complete to comply with broad public ownership. In contrast, in credit-based system in which the bank is the main source of funding, accounting has focused on creditor protection through the accounting measurement is conservative in minimizing the payment of dividends and maintain sufficient funding within the framework of protection for borrowers. Because financial institutions have direct access to what information you want, extensive public disclosure deemed unnecessary. Examples are Japan and Switzerland.
2. The legal system
The legal system determines how individuals and institutions interact. The West has two basic orientations: codification of law(civil) and common law (case). The main legal codification is taken from Roman law dank Napoleonic ode. In countries that adopts a Latin-Roman legal codification, the law is a complete group that includes provisions and procedures. Codification of accounting standards and procedures are reasonable and appropriate there. Thus, in countries that adhere to codified law, accounting rules are incorporated in national law and tend to be very comprehensive and includes many procedures. In contrast, common law developed on the basis of case by case basis without any attemptto cover all cases in the complete code. Of course, there are basic laws, but tend not to be too detailed and more flexible when compared with the general codification system.This encourages efforts to try and enable the implementation considerations.
3. Taxation
In most countries, tax rules effectively set of accounting standards because the company should record revenue and expenses in their accounts to claim the tax purposes. In other words, financial and tax accounting tax is the same. In this case, as an example is the casein Germany and Sweden. In other countries like the Netherlands, different financial accounting and tax: taxable income is essentially a financial accounting profit adjusted for differences in tax law. Of course, when separate financial and tax accounting, tax rules sometimes require the application of certain accounting principles.Valuation of inventories according to First Go Last Exit (the last-in,first-out-LIFO) in the United States is an example.
4. Political and Economic Institute
Ideas and accounting technology transferred through conquest, trade and similar strength. The recording system in pairs(double-entry) that originated in Italy in the 1400s gradually become widespread in Europe in conjunction with reform ideas(rannaissance) others. British colonialism exporting accountants and accounting concepts throughout British dominions. German occupation during World War II led to the French Plan Comptableapply. United States forced the U.S. style accounting regulatory regime in Japan after the end of World War II. Many developing countries use an accounting system that was developed else where, either because imposed upon these countries (likeIndia) or because of their own choice (such as Eastern European countries are now imitating the accounting system according to the rules of the European Union (EU).
5. Inflation
Inflation obscures the historical cost accounting through excessive reduction of asset values and related expenses, while on the other hand increased its excess of revenue. Countries with high inflation often require companies to do a variety of price changes into their financial calculations. Mexico and several South American countries using accounting generic level because of their experience with hyperinflation. In the late 1970s, in connection with an inflation rate that is not usually high, the U.S. and Britain are experimenting with reporting the effect of price changes.
6. The level of economic development
These factors influence the types of business transactions carried out in an economy and determine what the most important. In turn, this type of transaction determines the accounting issues faced. For example, stock-based compensation for corporate executivesor securitization of assets is something that rarely happens in economies with less developed capital market. Currently, many industrial economy became service economy. Accounting issues such as valuation and recording of depreciation of fixed assets arehighly relevant in the manufacturing sector became increasingly less important. The challenges of new accounting, such as valuation of intangible assets and human resources is growing.
7. Level of education
Accounting standards and practices that are very complicated (sophisticated) would be useless if misunderstood and misused.As an example of a complex technical report on the variant behavior of the cost will not mean anything, unless the reader understand the accounting charge. Disclosures about derivative securities risk will not be informative unless it is read by the competent authorities. Professional accounting education is difficult to achieve if the standard of education in a country in general was low. Mexico is one example of the State in which these issues have been successfully tackled. In other situations, a State must import power training or send their citizens to another State to obtain a proper qualification. The last thing is what is currently being implemented by the Chinese.
Some of the first seven variables are closely related. For example, the common law system originated in England and then exported to countries such as Australia, Canada, and the United States. These four countries all have highly developed capital market, which dominates the orientation of financial reporting in these countries. Financial and tax accounting are separate. In contrast, most Continental European countries and Japan have a system of codification of law and rely on banks or the government to obtain the most funding. Accounting rules there are generally in accordance with tax law.
It is difficult to determine which are the cause and which effect.Type of legal system may first affect the financial system in a State. Common law systems emphasize the rights of shareh olders andoffer better investor protection than the codification of law. The result is a strong equity markets in developing countries the lawand weak equity markets in developing countries that adopt legal codification. Taxation is an important accounting functions in each State which impose corporate income tax. Are tax accounting orientation dominates depends on whether the accounting has the purpose of competition, namely providing information to outside share holders. (Accounting for Taxes not suitable for this purpose).thus, if the common law produces a strong equity markets, taxation will not dominate. There will be two types of accounting rules: onefor tax and the other for financial reporting. Tax rules will dominatein countries that adhere to codified law or based on credit, whichfor tax accounting and financial reporting will be the same.
8. Culture
Here, culture means the values and behaviors shared by a society. Cultural variables underlying institutional arrangements in a country (such as legal systems). Underlying Hofstede’s four dimensions of national culture (social value):
(1) individualism,
(2) power distance,
(3) uncertainty avoidance, and
(4) masculinity.
The analysis is done based on data derived from the employees of a large multinational company from the United States operating in 40 different countries.
In short, individualism is the tendency towards a social order composed of loosely arranged compared to the order of strict and interdependent. Power distance is the extent to which hierarchy and division of power within an institution and organization unfairly acceptable. Uncertainty avoidance is the extent to which people do not feel comfortable with ambiguity and an uncertain future. Masculinity is the extent to which gender roles are distinguished as well as performance and achievement that can be seen (the values of the traditional masculine) is emphasized rather than the relationship and attention.
Four approaches to the development of accounting in Western countries with market-oriented economic system:
1) Based on the macroeconomic approach
Under this approach, obtained from the accounting practices and are designed to improve the national macroeconomic objectives. An example of Sweden.
2) Based on microeconomic approach
In this approach, accounting evolved from the principles of microeconomics. An example of the Netherlands.
3) Based on an independent approach
Under this approach, derived from accounting and business practices developed on an ad hoc, on the basis of considerations slowly, to try and error. For example the United Kingdom and the United States.
4) Based on a uniform approach
In this approach, standardized accounting and is used as a tool for administrative control by the central government. An example is the French state.
Identify Country Dominant In The Development of Accounting PracticesØ
Some countries are dominant on the development of accounting include:
(1) France
(2) Japan
(3) United States
In the progress the countries France and Japan are less dominant than the United States. It can be seen from the development of Japanese accounting in its development is currently based on existing IFRS.
Knowledge of Basic Accounting Classification
Classification of the International Accounting basis of international accounting classification can be done in two ways, namely:
(1) a deductive approach
Which identifies the relevant environmental factors and correlates with the national accounting practices, an international group or pattern of the proposed development.
(2) Inductive Approach
Accounting practices were analyzed individually, the pattern of development or grouping identified and at the end of this description is made from the standpoint of economic factors, social, political and other.
International accounting classification can be done in two ways: With consideration and empirically Classification of the International Accounting
Classification of the International Accounting
International accounting classification can be done in two ways: With consideration and empirically. Classification with consideration relies on intuition, knowledge and experience. Classification empirically using statistical methods to collect data that accounting principles and practices worldwide.
There are 4 (four) approach to the development of accounting:
A. Based approach to macroeconomic
obtained from the accounting practices and are designed to improve the national macroeconomic objectives.
2. Based on micro-economic approach
accounting bekembang of microeconomic principles. The goal lies in the individual companies that have the purpose to survive.
3. Based on an independent approach
derived from accounting and business practices to develop an ad hoc basis, with the base slowly and consideration, trial and error, and kesalahan.Jasa viewed as a function of accounting concepts and principles taken from the business process being run, and not from the branches of science like the economy.
4. Based on a uniform approach
accounting distandariasi and used as a tool for administrative control by the central government. Uniformity in the measurement, disclosure, and will facilitate the presentation of the designer of government managers, tax authorities, and even to use accounting information in controlling all types of businesses.
Accounting systems can also be classified by the laws of the State, namely:
A. Accounting in common law countries have a fair presentation of the character-oriented disclosure, transparency and full and the separation between financial and tax accounting. Dominate the stock market financial resources and financial reporting to outside investors inofrmasi proven. Accounting law is often referred to as the Anglo Saxon.
2. Accounting in code law countries have a legalistic-oriented characteristics, does not allow disclosure of the amount is less, and conformity between financial and tax ankuntansi. Bank or financial ksumber dominate the government and financial reporting and financial reporting are intended to protect creditors. Accounting is also called the continent. Accounting provision parallel to the character referred to as a model of shareholder and stakeholder role in corporate law and state government public kelila legal code.
Many differences in national accounting is becoming increasingly lost. There are several reasons for this
• Hundreds of companies currently listed its shares on stock exchanges outside their home country
• Some of the code law countries, particularly in Germany and Japan to shift the responsibility of forming a government accounting standards for private sector and independent professional
• The importance of the stock market as a source of funding to grow worldwide.
Padada fair presentation based classification of compliance with the law pose a major influence on accounting issues, such as:
A. depreciation, where the load is determined based on the reduction in the usefulness of an asset during the (fair presentation) economic benefits or the amount allowed for tax purposes (legal compliance),
2. rent which is substantially the purchase of fixed assets treated as such (fair presentation) or are treated as operating leases are common (legal compliance),
3. pension costs accrued at the time generated by the employee (fair presentation) or charged on the basis paid at the time to stop working (legal compliance).
Three regions are the largest stock market, North America, Asia Pacific, and Europe
A. North America
U.S. economic growth and market share without interruption to 1990 in 2000, both the NYSE and Nasdaq stock market dominate other people around the world in terms of market capitalization, trading value of domestic stocks, foreign trade value shares, the capital of the newly acquired company is registered, number of shares of domestic companies listed and the number of foreign companies that list their stocks
2. Asia
Asia is expected to be the stock market the second most important. PRC (People's Republic of China) has emerged as global economic growth and countries 'tigers' phenomenal experience and development.
Some of the Asian financial crisis shows the vulnerability and immaturity of the economy in Asia and the slow growth of capital markets in the region tersebut.Ditambah with the opinion of critics about the lack of accounting measurement, disclosure and audit standards and monitor the implementation and enforcement of these standards.
However, future growth prospects in Asia equity markets kuat.Kapitalisasi seen the market as a percentage of GDP (Gross Domestic Product-GDP) in Asia lower than in the United States and some major European markets, which suggests that equity markets can play bigger role in Asia's economy
West
3.Eropa
Europe is the second largest equity market in the world in terms of market capitalization and trading volume. Economic expansion also contributed significantly to the rapid growth in capital markets during the second half of 1990-related an.Faktor on the European continent is slowly changing the orientation of the equity has long been a hallmark of London's equity markets and North America.
EUROPEAN EQUITY MARKET
European capital markets are undergoing major changes in a short time, partly because of the globalization of world economy and greater economic integration in the European Union.
The new culture of equity in Continental Europe
The growth of equity culture in Europe is the basis for estimating sustainable growth in the European equity markets. Intense competition among European exchanges lead to the development of a culture of equity, which then become more oriented to investors to enhance the credibility and attract new advertising
Many securities regulators and stock markets in Europe have made more stringent rules and strengthening law enforcement efforts. However, fierce competition also led to the national stock exchanges and regulators to facilitate the listing rules of stock and give a special exemption for companies that issue shares.
Although during the 1990's in the government of the Continental European corporate companies have started to attract new capital and investors, but many companies including the world's largest companies, is still far behind the standards of disclosure and listing of shares in the UK and North America.
* Differences Fair Presentation and Compliance with State Laws Against the dominant
Differences in the presentation reasonably and in accordance with the law through permasahan much. It involves an adjustment to the application of IFRS as the basis for the presentation. Some problems include:
(1) Depreciation, where the load is determined based on the reduction in the usefulness of an asset during times of economic benefits.
(2) A lease which is substantially the purchase of fixed assets (property) treated as such (fair presentation) or are treated as operating leases are common (legal compliance).
(3) the cost of accrued pension at the time generated by the employee (fair presentation) paid or charged on the basis of the time you stop working (legal compliance).
* Important Differences Fair Presentation and Compliance Issues of Law
Important problem that occurs when it is on the application of IFRS sebagau basic presentation. So that the countries that have not made reasonable adjustments to be inserted through the presentation of the report.
* The difference between the presentation of a reasonable and lawful cause a major influence
The difference between presenting a reasonable and lawful cause a major influence on many accounting issues. Accounting for common law oriented to the needs of decision-making by outside investors. Meet the accounting law is designed to comply with government imposed such as the calculation of taxable income or meet the national government's economic plan. After 2005, all listed shares of European companies will use the fair presentation of accounting in the report because they will be using IFRS.
International Accounting
INTRODUCTION ABOUT INTERNATIONAL ACCOUNTING
>> THE DIFFERENCES BETWEEN INTERNATIONAL ACCOUNTING WITH OTHERS ACCOUNTING
In the world of business, accounting is an accounting tool information, which provides accurate information for decision making. An international accounting has a role similar to the larger context, where the scope of pelaporannya is for multinational companies with cross border operations and transactions of State or corporation with the obligation of reporting to the users of the report to another country.
International accounting process was no different and with certain reporting standards qualification is set by international and local in certain countries. But it's important to know about the international dimension of the process of accounting in each country are different. Where the difference is included, the difference business culture, practices, political structure, legal system, the value of the currency, inflation rate local, business risk, and as well as statutory rules affect how multinational companies conducting operational activities and provide a robust set of reports.
The different between international accounting with others accounting :
First, in an effort to assess foreign companies, there is a tendency to look at revenues and other financial data from the standpoint of their home country, and because of the danger of ignoring the effects of accounting differences. Unless significant difference was taken into account, possibly with some involvement of a restatement, it may have very serious consequences. Second, awareness of international differences suggest the need to become familiar with generally accepted accounting principles as a destination for foreign countries to know better income data in the context of measurement. Third, the issue of comparable properties and the harmonization of accounting is reviewed in the context of alternative investment opportunities.
Differences that arise due to:
1. economic growth,
2. inflation,
3. political system,
4. education,
5. accounting profession,
6. tax laws,
7. money market, and
8. capital.
INTERNATIONAL ACCOUNTING IS DIVIDED INTO THREE AREAS
In the international accounting is divided into three areas, accounting includes several extensive proceedings were, among others:
1. Measurement
Can provide in-depth feedback regarding the probability of a company operating and financial positions of power. The process of identifying, categorizing and calculating aktivtias and transactions, provide in-depth feedback regarding profitability and operations.
2. Disclosure
The process by which the measurement accounting communicated to the users of the financial statements and is used in the decision making process or communicate it to the user.
3. Auditing
The process by which the special accounting professional circles (the auditor) do atestasi (testing) with respect to the reliability of the measurement process and communication.
HISTORY OF INTERNATIONAL ACCOUNTING
International accounting standards (IASB) had been preceded by the Board of the international accounting standards Committee (IASC), which operated from 1973 to 2001. IASC was established in June 1973 as a result of an agreement by the agency accounting in Australia, Canada, France, Germany, Japan, Mexico, Netherlands, United Kingdom and Ireland and the United States, and these countries are the Board of IASC in that time. Professional activities of international accounting bodies under the Federation of Accountants (IFAC) International in 1977. In 1981, IFAC and IASC agreed that IASC will have full and complete autonomy in setting international accounting standards and the issuance of document discussions on international accounting issues. At the same time, all members of the IFAC became a member of IASC. This Link (membership discontinued) may 2000 when IASC Constitution has been amended as part of the reorganization of IASC.
2005
* Trainers published the IASC Foundation Constitution was modified.
* The Pembina member and Chairman designate dissolved SAC.
' Roadmap ' * European Commissioner supports developed by staff of the US SEC on the elimination by 2008 of the requirement for companies to reconcile from IFRS to US GAAP as listings in United States.
* The first Co-ordinator IFRIC appointed.
* The IFRIC's tentative decision to start ' agenda ' publication.
* The IASB publishes discussion paper two, written by the staff of partner-a standard setter.
2004
* by publishing four SAK, two revised IASs and amendment financial instruments standards at the end of March brings to completion of the IASB ' stable ' standard platform to be used by companies adopting the standard as of January 2005.
* Later in the year the IASB issues IFRS and other standard changes in employment.
* The first issue of the IASB IFRIC five interpretations.
* The IASB concluded an agreement with the Board of accounting standards convergence of Japan.
* The IASB and FASB agreed to start a project conceptual framework * SAC compiled a Charter draft terms of reference and operating procedures * Trainers published the consultation document invites public comment on their conclusions on a study of the IASC Foundation's Constitution.
* The IASB publishes discussion paper on the first (in SMEs)
2003
* Release Builder study of the IASC Foundation Constitution.
* The IASB issues IFRS 1 first-time adoption in the SAK * The IASB completed projects are generally Improved by publishing the revised IASs 1, and the second revised version of the standard on financial instruments.
* The IASB publishes exposure draft of new standards.
* The Builder appoints a Director of education for the head of the educational initiatives Foundation.
* The IASB began broadcasting meetings over the Internet.
* The IFRIC published interpretation of the first draft.
2002
* The IFRIC met for the first time.
* The IASB issues international financial Reporting Standards Introduction and First Amendment-an urgent statement for technical Employee benefits – IAS 19 The Asset Ceiling * after extensive consultation with the SAC, national accounting standards-setters, regulators and other parties concerned, IASB announce new program of technical projects.
* The IASB publishes exposure draft of the three new standards and changes to existing standard 16 * The IASB meet U.S. Financial Accounting Standards Board (FASB). They concluded the Treaty of Norwalk, a memorandum of understanding that committed the boards to work together to remove the differences between US GAAP and SAK and to coordinate their future work programmes.
* The IASB to host first annual meeting world standards makers.
2001
* Pembina Announces members of the Board of the international accounting standards.
* Coach appoints members of the Standards Advisory Council (SAC), which met for the first time.
* The European Commission presenting legislation to require the use of IASC standards for all companies listed at the latest in 2005.
* The Builder brought the new structure applies to 1 April 2001-IASB is responsible for setting accounting standards, international financial Reporting Standards designated (SAK).
IASC Foundation acquired the lease ** Office at 30 Cannon Street, and moving to a new IASB.
* After consulting with IASB SAC program earlier than nine announced projects, including technical improvement projects for twelve IASs and two IASs on financial instruments.
* IASB reopened the comment period on the G4 1 discussion paper concerning the share-based payment, and published a draft Introductory exposure SAK.
* Coach appoints a member of the International Financial Reporting Interpretations Committee (IFRIC) to succeed SIC.
* The coach announced the members of the Board of Trustees of the international accounting standards * looking for members of the Advisory Council Announces IAS * the European Commission presenting legislation to require the use of IASC standards for all public company no later than 2005 * new structure applies to the Builder carry-1 April 2001 the IASB is responsible for setting accounting standards, international financial Reporting Standards designated
2000
* SIC meeting open to the public
* Basel Committee observations expressed support to IASs and efforts to harmonize international accounting
* SEC concept release concerning the use of international accounting standards in the United States
* as part of the restructuring of the IASC Board approved, a new Constitution
* IOSCO recommends that its members allow multinational issuers to use IASC standards in supply of 30 cross-border and list the Nomination Committee of Trustees announced
* IASC approved the IASC restructuring restructured the Agency members of the IASC and IASC's new Constitution
* The European Commission announced plans to request the IASC standards for all of its listed companies from the European Union at the latest 2005
* Sir David Tweedie named as first Chairman of the IASC Board of Trustees announces search for restructured
* Board members recently over 200 applications were received by the Board approved changes to the IASC
* limited to IAS 12, IAS 16 and IAS 39 (and related Standards)
* Staff publish Implementation guidelines of the IASC IAS 39
* IAS 41 Agriculture approved at the last meeting Of IASC
THE ROLE OF ACCOUNTING IN THE FIELDS OF BUSINESS AND GLOBAL CAPITAL MARKETS
Other factors that also contributed to the importance of international accounting is the phenomenon of global competition. Determination of reference (benchmarking), an act to compare the performance of one party with an adequate standard is nothing new, but the standard of comparison that is used is now beyond national boundaries is something new.
According to the regulations in the United States, to be listed on the NYSE Market issuers need to do the things as follows.
1. registration process
2. submit the financial report. They can use US GAAP, IAS or GAAP respective countries but each have additional requirements include:
a. fill out Form 20-7 for the annual report
b. reconciling the net earning and equity to conform with US GAAP
c. Provide disclosure according to U.S. GAAP
d. Submit unnecessary quarter report on audit
Known as the capital markets watchdog that aims to protect public shareholders particularly individual investors (individual investors). While Private Placement or Institutional Investor market is usually considered to have the ability to examine the feasibility of an investment relocated need not specifically the protection of the Government.
>> THE DIFFERENCES BETWEEN INTERNATIONAL ACCOUNTING WITH OTHERS ACCOUNTING
In the world of business, accounting is an accounting tool information, which provides accurate information for decision making. An international accounting has a role similar to the larger context, where the scope of pelaporannya is for multinational companies with cross border operations and transactions of State or corporation with the obligation of reporting to the users of the report to another country.
International accounting process was no different and with certain reporting standards qualification is set by international and local in certain countries. But it's important to know about the international dimension of the process of accounting in each country are different. Where the difference is included, the difference business culture, practices, political structure, legal system, the value of the currency, inflation rate local, business risk, and as well as statutory rules affect how multinational companies conducting operational activities and provide a robust set of reports.
The different between international accounting with others accounting :
First, in an effort to assess foreign companies, there is a tendency to look at revenues and other financial data from the standpoint of their home country, and because of the danger of ignoring the effects of accounting differences. Unless significant difference was taken into account, possibly with some involvement of a restatement, it may have very serious consequences. Second, awareness of international differences suggest the need to become familiar with generally accepted accounting principles as a destination for foreign countries to know better income data in the context of measurement. Third, the issue of comparable properties and the harmonization of accounting is reviewed in the context of alternative investment opportunities.
Differences that arise due to:
1. economic growth,
2. inflation,
3. political system,
4. education,
5. accounting profession,
6. tax laws,
7. money market, and
8. capital.
INTERNATIONAL ACCOUNTING IS DIVIDED INTO THREE AREAS
In the international accounting is divided into three areas, accounting includes several extensive proceedings were, among others:
1. Measurement
Can provide in-depth feedback regarding the probability of a company operating and financial positions of power. The process of identifying, categorizing and calculating aktivtias and transactions, provide in-depth feedback regarding profitability and operations.
2. Disclosure
The process by which the measurement accounting communicated to the users of the financial statements and is used in the decision making process or communicate it to the user.
3. Auditing
The process by which the special accounting professional circles (the auditor) do atestasi (testing) with respect to the reliability of the measurement process and communication.
HISTORY OF INTERNATIONAL ACCOUNTING
International accounting standards (IASB) had been preceded by the Board of the international accounting standards Committee (IASC), which operated from 1973 to 2001. IASC was established in June 1973 as a result of an agreement by the agency accounting in Australia, Canada, France, Germany, Japan, Mexico, Netherlands, United Kingdom and Ireland and the United States, and these countries are the Board of IASC in that time. Professional activities of international accounting bodies under the Federation of Accountants (IFAC) International in 1977. In 1981, IFAC and IASC agreed that IASC will have full and complete autonomy in setting international accounting standards and the issuance of document discussions on international accounting issues. At the same time, all members of the IFAC became a member of IASC. This Link (membership discontinued) may 2000 when IASC Constitution has been amended as part of the reorganization of IASC.
2005
* Trainers published the IASC Foundation Constitution was modified.
* The Pembina member and Chairman designate dissolved SAC.
' Roadmap ' * European Commissioner supports developed by staff of the US SEC on the elimination by 2008 of the requirement for companies to reconcile from IFRS to US GAAP as listings in United States.
* The first Co-ordinator IFRIC appointed.
* The IFRIC's tentative decision to start ' agenda ' publication.
* The IASB publishes discussion paper two, written by the staff of partner-a standard setter.
2004
* by publishing four SAK, two revised IASs and amendment financial instruments standards at the end of March brings to completion of the IASB ' stable ' standard platform to be used by companies adopting the standard as of January 2005.
* Later in the year the IASB issues IFRS and other standard changes in employment.
* The first issue of the IASB IFRIC five interpretations.
* The IASB concluded an agreement with the Board of accounting standards convergence of Japan.
* The IASB and FASB agreed to start a project conceptual framework * SAC compiled a Charter draft terms of reference and operating procedures * Trainers published the consultation document invites public comment on their conclusions on a study of the IASC Foundation's Constitution.
* The IASB publishes discussion paper on the first (in SMEs)
2003
* Release Builder study of the IASC Foundation Constitution.
* The IASB issues IFRS 1 first-time adoption in the SAK * The IASB completed projects are generally Improved by publishing the revised IASs 1, and the second revised version of the standard on financial instruments.
* The IASB publishes exposure draft of new standards.
* The Builder appoints a Director of education for the head of the educational initiatives Foundation.
* The IASB began broadcasting meetings over the Internet.
* The IFRIC published interpretation of the first draft.
2002
* The IFRIC met for the first time.
* The IASB issues international financial Reporting Standards Introduction and First Amendment-an urgent statement for technical Employee benefits – IAS 19 The Asset Ceiling * after extensive consultation with the SAC, national accounting standards-setters, regulators and other parties concerned, IASB announce new program of technical projects.
* The IASB publishes exposure draft of the three new standards and changes to existing standard 16 * The IASB meet U.S. Financial Accounting Standards Board (FASB). They concluded the Treaty of Norwalk, a memorandum of understanding that committed the boards to work together to remove the differences between US GAAP and SAK and to coordinate their future work programmes.
* The IASB to host first annual meeting world standards makers.
2001
* Pembina Announces members of the Board of the international accounting standards.
* Coach appoints members of the Standards Advisory Council (SAC), which met for the first time.
* The European Commission presenting legislation to require the use of IASC standards for all companies listed at the latest in 2005.
* The Builder brought the new structure applies to 1 April 2001-IASB is responsible for setting accounting standards, international financial Reporting Standards designated (SAK).
IASC Foundation acquired the lease ** Office at 30 Cannon Street, and moving to a new IASB.
* After consulting with IASB SAC program earlier than nine announced projects, including technical improvement projects for twelve IASs and two IASs on financial instruments.
* IASB reopened the comment period on the G4 1 discussion paper concerning the share-based payment, and published a draft Introductory exposure SAK.
* Coach appoints a member of the International Financial Reporting Interpretations Committee (IFRIC) to succeed SIC.
* The coach announced the members of the Board of Trustees of the international accounting standards * looking for members of the Advisory Council Announces IAS * the European Commission presenting legislation to require the use of IASC standards for all public company no later than 2005 * new structure applies to the Builder carry-1 April 2001 the IASB is responsible for setting accounting standards, international financial Reporting Standards designated
2000
* SIC meeting open to the public
* Basel Committee observations expressed support to IASs and efforts to harmonize international accounting
* SEC concept release concerning the use of international accounting standards in the United States
* as part of the restructuring of the IASC Board approved, a new Constitution
* IOSCO recommends that its members allow multinational issuers to use IASC standards in supply of 30 cross-border and list the Nomination Committee of Trustees announced
* IASC approved the IASC restructuring restructured the Agency members of the IASC and IASC's new Constitution
* The European Commission announced plans to request the IASC standards for all of its listed companies from the European Union at the latest 2005
* Sir David Tweedie named as first Chairman of the IASC Board of Trustees announces search for restructured
* Board members recently over 200 applications were received by the Board approved changes to the IASC
* limited to IAS 12, IAS 16 and IAS 39 (and related Standards)
* Staff publish Implementation guidelines of the IASC IAS 39
* IAS 41 Agriculture approved at the last meeting Of IASC
THE ROLE OF ACCOUNTING IN THE FIELDS OF BUSINESS AND GLOBAL CAPITAL MARKETS
Other factors that also contributed to the importance of international accounting is the phenomenon of global competition. Determination of reference (benchmarking), an act to compare the performance of one party with an adequate standard is nothing new, but the standard of comparison that is used is now beyond national boundaries is something new.
According to the regulations in the United States, to be listed on the NYSE Market issuers need to do the things as follows.
1. registration process
2. submit the financial report. They can use US GAAP, IAS or GAAP respective countries but each have additional requirements include:
a. fill out Form 20-7 for the annual report
b. reconciling the net earning and equity to conform with US GAAP
c. Provide disclosure according to U.S. GAAP
d. Submit unnecessary quarter report on audit
Known as the capital markets watchdog that aims to protect public shareholders particularly individual investors (individual investors). While Private Placement or Institutional Investor market is usually considered to have the ability to examine the feasibility of an investment relocated need not specifically the protection of the Government.
Sabtu, 17 Maret 2012
Abstraksi
ABSTRAKSI
HARTI OKTARINA, 20208572
Pengaruh Return On Asset (ROA), Net Profit Margin (NPM) dan Earning Per Share (EPS) Terhadap Harga Saham Pada PT. INDOFOOD SUKSES MAKMUR TBK
(x + 43 + lampiran)
Setiap perusahaan selalu membutuhkan dana dalam membiayai kegiatan operasionalnya, dana tersebut dapat diperoleh dari beberapa sumber. Untuk perusahaan yang sudah go public dalam upaya menambah dana kegiatan operasionalnya dapat diperoleh melalui penjualan saham kepada para investor. Calon investor harus mengetahui kinerja serta prospek perusahaan yang menjual surat berharganya. Pada dasarnya investor mengukur kinerja perusahaan berdasarkan kemampuan perusahaan dalam mengelola sumber daya yang dimiliki untuk menghasilkan laba. Tujuan dari penelitian ini adalah untuk menentukan ROA, NPM, dan Laba Per Saham (EPS), dan untuk mengetahui pengaruh ROA, NPM, dan Laba Per Saham (EPS) pada PT. INDOFOOD SUKSES MAKMUR TBK, periode dari 2007 sampai 2009. Penelitian ini dilakukan dengan menggunakan uji asumsi klasik, yang terdiri dari 3 asumsi dasar, yaitu autokorelasi, multikoliniearitas, dan heteroskedastisitas. Setelah itu uji regresi linier berganda, uji F, dan uji t. Berdasarkan hasil uji F (simultan), menunjukkan bahwa ROA, NPM dan EPS berpengaruh secara signifikan terhadap harga saham. Berdasarkan uji t (parsial), hanya NPM yang berpengaruh signifikan terhadap harga saham.
HARTI OKTARINA, 20208572
Pengaruh Return On Asset (ROA), Net Profit Margin (NPM) dan Earning Per Share (EPS) Terhadap Harga Saham Pada PT. INDOFOOD SUKSES MAKMUR TBK
(x + 43 + lampiran)
Setiap perusahaan selalu membutuhkan dana dalam membiayai kegiatan operasionalnya, dana tersebut dapat diperoleh dari beberapa sumber. Untuk perusahaan yang sudah go public dalam upaya menambah dana kegiatan operasionalnya dapat diperoleh melalui penjualan saham kepada para investor. Calon investor harus mengetahui kinerja serta prospek perusahaan yang menjual surat berharganya. Pada dasarnya investor mengukur kinerja perusahaan berdasarkan kemampuan perusahaan dalam mengelola sumber daya yang dimiliki untuk menghasilkan laba. Tujuan dari penelitian ini adalah untuk menentukan ROA, NPM, dan Laba Per Saham (EPS), dan untuk mengetahui pengaruh ROA, NPM, dan Laba Per Saham (EPS) pada PT. INDOFOOD SUKSES MAKMUR TBK, periode dari 2007 sampai 2009. Penelitian ini dilakukan dengan menggunakan uji asumsi klasik, yang terdiri dari 3 asumsi dasar, yaitu autokorelasi, multikoliniearitas, dan heteroskedastisitas. Setelah itu uji regresi linier berganda, uji F, dan uji t. Berdasarkan hasil uji F (simultan), menunjukkan bahwa ROA, NPM dan EPS berpengaruh secara signifikan terhadap harga saham. Berdasarkan uji t (parsial), hanya NPM yang berpengaruh signifikan terhadap harga saham.
Bab 1
BAB 1
PENDAHULUAN
1.1. Latar Belakang Masalah
Setiap perusahaan selalu membutuhkan dana dalam membiayai kegiatan operasionalnya, dana tersebut dapat diperoleh dari beberapa sumber, pertama berasal dari dalam perusahaan yakni modal pemilik, maupun laba ditahan (retained earning). Sedangkan sumber pembiayaan yang lain, berasal dari luar yakni dalam bentuk pinjaman (hutang) dari pihak lain. Untuk perusahaan yang sudah go public dalam upaya menambah dana kegiatan operasionalnya dapat diperoleh melalui penjualan saham kepada para investor. Media yang digunakan perusahaan dalam menjual sahamnya pada publik adalah pasar modal. Inti dari kegiatan pasar modal adalah kegiatan investasi, yaitu kegiatan menanamkan modal baik langsung maupun tidak langsung dengan harapan pada waktunya nanti pemilik modal mendapatkan sejumlah keuntungan dari hasil penanaman modal tersebut. Bagi para investor, melalui pasar modal mereka dapat memilih obyek investasi dengan beragam tingkat pengembalian dan tingkat risiko yang dihadapi, sedangkan bagi para penerbit (emiten) melalui pasar modal mereka dapat mengumpulkan dana jangka panjang untuk menunjang kelangsungan usaha mereka.
Pengambilan keputusan investasi dalam saham memerlukan pertimbangan-pertimbangan, perhitungan-perhitungan dari analisis yang mendalam untuk menjamin keamanan dana yang diinvestasikan serta keuntungan yang diharapkan oleh investor. Calon investor harus mengetahui kinerja serta prospek perusahaan yang menjual surat berharganya. Pada dasarnya investor mengukur kinerja perusahaan berdasarkan kemampuan perusahaan dalam mengelola sumber daya yang dimiliki untuk menghasilkan laba. Kemampuan perusahaan untuk menghasilkan laba merupakan fokus utama dalam penilaian kinerja perusahaan. Laba perusahaan selain merupakan indikator kemampuan perusahaan memenuhi kewajibannya bagi para penyandang dananya juga merupakan elemen dalam penciptaan nilai perusahaan yang menunjukkan prospek perusahaan di masa yang akan datang. Jika perusahaan memiliki kinerja keuangan yang baik maka investor akan tertarik menanamkan modalnya, karena adanya harapan akan memperoleh keuntungan dari penanaman modal tersebut.
Metode yang paling sering digunakan untuk mengukur kinerja keuangan adalah financial ratio yang dianalisis dari laporan keuangan perusahaan. Salah satu rasio yang sering digunakan oleh investor dalam menilai kinerja perusahaan adalah rasio profitabilitas yang terdiri dari Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM) dan Earning Per Share (EPS).
Dalam hal ini, penulis ingin mengetahui mengenai kinerja perusahaan PT. INDOFOOD SUKSES MAKMUR, Tbk yang diukur melalui ROA, NPM, dan EPS. PT Indofood Sukses Makmur Tbk (“ISM”) (BEI : INDF) adalah perusahaan Total Food Solutions yang terkemuka dengan kegiatan operasi yang mencakup seluruh tahapan proses produksi makanan, mulai dari produksi dan pengolahan bahan baku hingga menjadi produk akhir yang tersedia di rak para pedagang eceran. PT. Indofood Sukses Makmur, Tbk memperoleh beberapa penghargaan diantaranya
“The Best in Building and Managing Corporate Image” dalam ajang Indonesia's Most Admired Companies Award 2009.
Berdasarkan uraian diatas, penulis merasa tertarik untuk mengadakan penelitian mengenai analisis regresi linier berganda dengan memilih judul “Pengaruh Return On Asset (ROA), Net Profit Margin (NPM) dan Earning Per Share (EPS) Terhadap Harga Saham Pada PT. INDOFOOD SUKSES MAKMUR TBK”
1.2. Rumusan Masalah
Berdasarkan latar belakang penelitian yang telah dikemukakan sebelumnya, maka rumusan masalah dalam penelitian ini adalah sebagai berikut :
Bagaimana tingkat ROA, NPM dan EPS PT. INDOFOOD Sukses Makmur, Tbk periode 2007 sampai 2009 ?
Seberapa besar pengaruh ROA, NPM dan EPS terhadap harga saham PT. INDOFOOD Sukses Makmur, Tbk periode 2007 sampai 2009 ?
1.3. Batasan Masalah
Dalam penulisan ini, penulis akan mencari hubungan antara ROA, NPM, dan EPS dengan harga saham. Untuk mendapatkan arah pembahasan yang lebih baik sehingga tujuan penelitian dapat tercapai, maka penulis membatasi ruang lingkup permasalahan, sebagai berikut :
1. Perusahaan yang diteliti adalah perusahaan yang bergerak di sektor industri makanan yaitu PT. INDOFOOD Sukses Makmur, Tbk periode 2007-2009.
2. Ukuran yang digunakan adalah Return Of Assets (ROA),Net Profit Margin (NPM), dan Earning Per Share (EPS) berdasarkan laporan keuangan perusahaan berupa neraca dan laporan laba rugi perusahaan pada tahun 2007 – 2009 (per triwulan).
3. Ukuran yang digunakan untuk mencari hubungan antara ROA, NPM, dan EPS terhadap harga saham yaitu Regresi Linier Berganda
1.4. Tujuan Penelitian
Berdasarkan rumusan dan batasan masalah diatas, maka tujuan dari penelitian ini adalah :
1. Untuk mengetahui ROA, NPM, dan EPS
2. Mengetahui pengaruh ROA, NPM, dan EPS terhadap harga saham
1.5. Manfaat Penelitian
Adanya latar belakang yang telah diuraikan, perumusan masalah, batasan masalah dan tujuan yang ingin dicapai dalam penelitian ini, peneliti berharap dapat memberikan konstribusi yang berguna bagi berbagai pihak diantaranya, yaitu:
1. Kegunaan secara teoritik
A. Bagi Peneliti
Penelitian ini diharapkan dapat memberikan pemahaman yang lebih mendalam serta dapat menambah pengetahuan dan wawasan mengenai hubungan ROA, NPM, dan EPS terhadap harga saham.
B. Bagi Civitas Akademika
Dapat menambah literatur yang membantu di dalam perkembangan ilmu akuntansi dan pasar modal.
2. Kegunaan secara praktis
A. Bagi Perusahaan
Hasil penelitian dapat digunakan sebagai bahan pertimbangan dalam mengambil keputusan perusahaan terutama mengenai Return On Asset (ROA), Net Profit Margin (NPM) dan Earning Per Share (EPS).
B. Bagi Investor
Diharapkan dapat dipakai sebagai masukan bagi investor dan para pelaku pasar modal dalam melakukan pengambilan keputusan berinvestasi.
1.6. Metode Penelitian
Untuk memperoleh kesimpulan yang objektif, maka penulis melakukan berbagai macam cara untuk mengumpulkan data-data yang dapat mendukung penelitian dengan menggunakan beberapa metode, sebagai berikut :
1.6.1. Objek Penelitian
Objek yang diteliti adalah PT. Indofood Sukses Makmur, Tbk yaitu perusahaan Total Food Solutions yang terkemuka dengan kegiatan operasi yang mencakup seluruh tahapan proses produksi makanan, mulai dari produksi dan pengolahan bahan baku hingga menjadi produk akhir yang tersedia di rak para pedagang eceran
1.6.2. Data / Variabel
Data sangat bermanfaat dalam suatu penelitian karena dapat memberikan informasi tentang suatu keadaan, sekaligus sebagai dasar objektif dalam proses pembuatan keputusan/kebijakan. Data yang diteliti adalah besarnya Return Of Assets, Net Profit Margin, dan Earning Per Share sebagai variabel independen (X) dan harga saham sebagai variabel dependen (Y)
1.6.3. Metode Pengumpulan Data / Variabel
Pengumpulan data harus dilakukan dengan beberapa metode guna memperoleh informasi yang objektif. Metode yang digunakan penulis untuk memperoleh data yang mendukung dalam penyusunan penulisan ilmiah ini adalah sebagai berikut:
Penelitian Kepustakaan (Library Research)
Pengumpulan data dilakukan dengan membaca beberapa literatur dan materi yang didapat penulis selama mengikuti perkuliahan yang berkaitan dengan penelitian ini.
1.6.4. Hipotesis
Pengujian hipotesis digunakan untuk mengetahui apakah ada hubungan ROA, NPM dan EPS terhadap harga saham. Maka pengujian hipotesisnya adalah apabila hipotesis nol (Ho) ditolak maka hipotesis alternatif (Ha) diterima, begitu pula sebaliknya. Penulis merumuskan hipotesis berdasarkan masalah penelitian tersebut adalah sebagai berikut :
Ho : Tidak ada hubungan yang signifikan antara ROA, NPM, EPS terhadap harga saham
Ha : Terdapat hubungan yang signifikan antara ROA, NPM, EPS terhadap harga saham
1.6.5. Alat Analisis
Dalam meneliti, penulis menggunakan analisis kuantitatif dan analisis deskriptif yang ditampilkan dalam bentuk tabel yang merupakan hasil dari perhitungan rasio.
Analisis Deskriptif
1. Uji Normalitas
2. Uji Asumsi Klasik
a) Uji Autokorelasi
b) Uji Multikolinieritas
c) Uji Heteroskedastisitas
3. Analisis Regresi Linier Berganda
4. Uji simultan dengan f test
5. Uji parsial dengan t test
Analisis Kuantitatif
• Return Of Assets (ROA)
• Net Profit Margin (NPM)
• Earnings Per Share (EPS)
PENDAHULUAN
1.1. Latar Belakang Masalah
Setiap perusahaan selalu membutuhkan dana dalam membiayai kegiatan operasionalnya, dana tersebut dapat diperoleh dari beberapa sumber, pertama berasal dari dalam perusahaan yakni modal pemilik, maupun laba ditahan (retained earning). Sedangkan sumber pembiayaan yang lain, berasal dari luar yakni dalam bentuk pinjaman (hutang) dari pihak lain. Untuk perusahaan yang sudah go public dalam upaya menambah dana kegiatan operasionalnya dapat diperoleh melalui penjualan saham kepada para investor. Media yang digunakan perusahaan dalam menjual sahamnya pada publik adalah pasar modal. Inti dari kegiatan pasar modal adalah kegiatan investasi, yaitu kegiatan menanamkan modal baik langsung maupun tidak langsung dengan harapan pada waktunya nanti pemilik modal mendapatkan sejumlah keuntungan dari hasil penanaman modal tersebut. Bagi para investor, melalui pasar modal mereka dapat memilih obyek investasi dengan beragam tingkat pengembalian dan tingkat risiko yang dihadapi, sedangkan bagi para penerbit (emiten) melalui pasar modal mereka dapat mengumpulkan dana jangka panjang untuk menunjang kelangsungan usaha mereka.
Pengambilan keputusan investasi dalam saham memerlukan pertimbangan-pertimbangan, perhitungan-perhitungan dari analisis yang mendalam untuk menjamin keamanan dana yang diinvestasikan serta keuntungan yang diharapkan oleh investor. Calon investor harus mengetahui kinerja serta prospek perusahaan yang menjual surat berharganya. Pada dasarnya investor mengukur kinerja perusahaan berdasarkan kemampuan perusahaan dalam mengelola sumber daya yang dimiliki untuk menghasilkan laba. Kemampuan perusahaan untuk menghasilkan laba merupakan fokus utama dalam penilaian kinerja perusahaan. Laba perusahaan selain merupakan indikator kemampuan perusahaan memenuhi kewajibannya bagi para penyandang dananya juga merupakan elemen dalam penciptaan nilai perusahaan yang menunjukkan prospek perusahaan di masa yang akan datang. Jika perusahaan memiliki kinerja keuangan yang baik maka investor akan tertarik menanamkan modalnya, karena adanya harapan akan memperoleh keuntungan dari penanaman modal tersebut.
Metode yang paling sering digunakan untuk mengukur kinerja keuangan adalah financial ratio yang dianalisis dari laporan keuangan perusahaan. Salah satu rasio yang sering digunakan oleh investor dalam menilai kinerja perusahaan adalah rasio profitabilitas yang terdiri dari Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM) dan Earning Per Share (EPS).
Dalam hal ini, penulis ingin mengetahui mengenai kinerja perusahaan PT. INDOFOOD SUKSES MAKMUR, Tbk yang diukur melalui ROA, NPM, dan EPS. PT Indofood Sukses Makmur Tbk (“ISM”) (BEI : INDF) adalah perusahaan Total Food Solutions yang terkemuka dengan kegiatan operasi yang mencakup seluruh tahapan proses produksi makanan, mulai dari produksi dan pengolahan bahan baku hingga menjadi produk akhir yang tersedia di rak para pedagang eceran. PT. Indofood Sukses Makmur, Tbk memperoleh beberapa penghargaan diantaranya
“The Best in Building and Managing Corporate Image” dalam ajang Indonesia's Most Admired Companies Award 2009.
Berdasarkan uraian diatas, penulis merasa tertarik untuk mengadakan penelitian mengenai analisis regresi linier berganda dengan memilih judul “Pengaruh Return On Asset (ROA), Net Profit Margin (NPM) dan Earning Per Share (EPS) Terhadap Harga Saham Pada PT. INDOFOOD SUKSES MAKMUR TBK”
1.2. Rumusan Masalah
Berdasarkan latar belakang penelitian yang telah dikemukakan sebelumnya, maka rumusan masalah dalam penelitian ini adalah sebagai berikut :
Bagaimana tingkat ROA, NPM dan EPS PT. INDOFOOD Sukses Makmur, Tbk periode 2007 sampai 2009 ?
Seberapa besar pengaruh ROA, NPM dan EPS terhadap harga saham PT. INDOFOOD Sukses Makmur, Tbk periode 2007 sampai 2009 ?
1.3. Batasan Masalah
Dalam penulisan ini, penulis akan mencari hubungan antara ROA, NPM, dan EPS dengan harga saham. Untuk mendapatkan arah pembahasan yang lebih baik sehingga tujuan penelitian dapat tercapai, maka penulis membatasi ruang lingkup permasalahan, sebagai berikut :
1. Perusahaan yang diteliti adalah perusahaan yang bergerak di sektor industri makanan yaitu PT. INDOFOOD Sukses Makmur, Tbk periode 2007-2009.
2. Ukuran yang digunakan adalah Return Of Assets (ROA),Net Profit Margin (NPM), dan Earning Per Share (EPS) berdasarkan laporan keuangan perusahaan berupa neraca dan laporan laba rugi perusahaan pada tahun 2007 – 2009 (per triwulan).
3. Ukuran yang digunakan untuk mencari hubungan antara ROA, NPM, dan EPS terhadap harga saham yaitu Regresi Linier Berganda
1.4. Tujuan Penelitian
Berdasarkan rumusan dan batasan masalah diatas, maka tujuan dari penelitian ini adalah :
1. Untuk mengetahui ROA, NPM, dan EPS
2. Mengetahui pengaruh ROA, NPM, dan EPS terhadap harga saham
1.5. Manfaat Penelitian
Adanya latar belakang yang telah diuraikan, perumusan masalah, batasan masalah dan tujuan yang ingin dicapai dalam penelitian ini, peneliti berharap dapat memberikan konstribusi yang berguna bagi berbagai pihak diantaranya, yaitu:
1. Kegunaan secara teoritik
A. Bagi Peneliti
Penelitian ini diharapkan dapat memberikan pemahaman yang lebih mendalam serta dapat menambah pengetahuan dan wawasan mengenai hubungan ROA, NPM, dan EPS terhadap harga saham.
B. Bagi Civitas Akademika
Dapat menambah literatur yang membantu di dalam perkembangan ilmu akuntansi dan pasar modal.
2. Kegunaan secara praktis
A. Bagi Perusahaan
Hasil penelitian dapat digunakan sebagai bahan pertimbangan dalam mengambil keputusan perusahaan terutama mengenai Return On Asset (ROA), Net Profit Margin (NPM) dan Earning Per Share (EPS).
B. Bagi Investor
Diharapkan dapat dipakai sebagai masukan bagi investor dan para pelaku pasar modal dalam melakukan pengambilan keputusan berinvestasi.
1.6. Metode Penelitian
Untuk memperoleh kesimpulan yang objektif, maka penulis melakukan berbagai macam cara untuk mengumpulkan data-data yang dapat mendukung penelitian dengan menggunakan beberapa metode, sebagai berikut :
1.6.1. Objek Penelitian
Objek yang diteliti adalah PT. Indofood Sukses Makmur, Tbk yaitu perusahaan Total Food Solutions yang terkemuka dengan kegiatan operasi yang mencakup seluruh tahapan proses produksi makanan, mulai dari produksi dan pengolahan bahan baku hingga menjadi produk akhir yang tersedia di rak para pedagang eceran
1.6.2. Data / Variabel
Data sangat bermanfaat dalam suatu penelitian karena dapat memberikan informasi tentang suatu keadaan, sekaligus sebagai dasar objektif dalam proses pembuatan keputusan/kebijakan. Data yang diteliti adalah besarnya Return Of Assets, Net Profit Margin, dan Earning Per Share sebagai variabel independen (X) dan harga saham sebagai variabel dependen (Y)
1.6.3. Metode Pengumpulan Data / Variabel
Pengumpulan data harus dilakukan dengan beberapa metode guna memperoleh informasi yang objektif. Metode yang digunakan penulis untuk memperoleh data yang mendukung dalam penyusunan penulisan ilmiah ini adalah sebagai berikut:
Penelitian Kepustakaan (Library Research)
Pengumpulan data dilakukan dengan membaca beberapa literatur dan materi yang didapat penulis selama mengikuti perkuliahan yang berkaitan dengan penelitian ini.
1.6.4. Hipotesis
Pengujian hipotesis digunakan untuk mengetahui apakah ada hubungan ROA, NPM dan EPS terhadap harga saham. Maka pengujian hipotesisnya adalah apabila hipotesis nol (Ho) ditolak maka hipotesis alternatif (Ha) diterima, begitu pula sebaliknya. Penulis merumuskan hipotesis berdasarkan masalah penelitian tersebut adalah sebagai berikut :
Ho : Tidak ada hubungan yang signifikan antara ROA, NPM, EPS terhadap harga saham
Ha : Terdapat hubungan yang signifikan antara ROA, NPM, EPS terhadap harga saham
1.6.5. Alat Analisis
Dalam meneliti, penulis menggunakan analisis kuantitatif dan analisis deskriptif yang ditampilkan dalam bentuk tabel yang merupakan hasil dari perhitungan rasio.
Analisis Deskriptif
1. Uji Normalitas
2. Uji Asumsi Klasik
a) Uji Autokorelasi
b) Uji Multikolinieritas
c) Uji Heteroskedastisitas
3. Analisis Regresi Linier Berganda
4. Uji simultan dengan f test
5. Uji parsial dengan t test
Analisis Kuantitatif
• Return Of Assets (ROA)
• Net Profit Margin (NPM)
• Earnings Per Share (EPS)
Tata Cara PI
PETUNJUK PENULISAN ILMIAH
Fakultas Ekonomi
Universitas Gunadarma
TUJUAN
Tujuan pembuatan Penulisan Ilmiah adalah melatih mahasiswa untuk dapat menguraikan dan membahas suatu permasalahan secara ilmiah dan dapat menuangkannya secara ilmiah dan menuangkannya secara teoritis, jelas dan sistematis.
ISI DAN MATERI
Isi dari Penulisan Ilmiah diharapkan memenuhi aspek-aspek di bawah ini :
1. Relevan dengan jurusan dari mahasiswa yang bersangkutan.
2. Mempunyai pokok permasalahan yang jelas.
3. Masalah dibatasi, sesempit mungkin.
STRUKTUR PENULISAN ILMIAH
Susunan struktur Penulisan Ilmiah adalah sebagai berikut :
1. Bagian Awal
2. Pendahuluan
3. Tinjauan Pustaka / Landasan Teori.
4. Hasil Penelitian dan Analisa / Pembahasan dan Analisa Bagian Pokok
5. Kesimpulan (& Saran)
6. Bagian akhir
1. Bagian Awal
Bagian Awal, terdiri atas :
- Halaman Judul
Ditulis sesuai dengan cover depan Penulisan Ilmiah standar Universitas Gunadarma.
- Lembar Pengesahan
Dituliskan Judul PI, Nama, NPM, NIRM, Tanggal Sidang, Tanggal Lulus, dan tanda tangan pembimbing, koordinator PI, serta Ketua Jurusan.
- Abstraksi
Berisi ringkasan dari penulisan. Maksimal 1 halaman.
- Kata Pengantar
Berisi ucapan terima kasih kepada pihak-pihak yang ikut berperan dalam pelaksanaan penelitian dan penulisan ilmiah (a.l. Rektor, Dekan, Ketua Jurusan, Pembimbing, Perusahaan, dll ).
- Daftar Isi
- Daftar Tabel
- Daftar Gambar Kalau ada
- Daftar Lampiran
2. Pendahuluan
Pendahuluan menguraikan pokok persoalan. Terdiri dari :
- Latar Belakang Masalah
Menguraikan mengapa penulis sampai kepada pemilihan topik permasalahan yang bersangkutan.
- Rimusan Masalah ( boleh ada, boleh tidak )
- Masalah dan Pembatasan Masalah
Memberikan batasan yang jelas bagian mana dari persoalan yang dikaji dan bagian mana yang tidak.
- Tujuan Penulisan
Menggambarkan hasil-hasil yang diharapkan dari penelitian ini dengan memberikan jawaban terhadap masalah yang diteliti.
- Metode Penelitian
Menjelaskan cara pelaksanaan kegiatan penelitian, mencakup cara pengumpulan data, alat yang digunakan dan cara analisa data.
Jenis-Jenis Metode Penelitian :
a. Studi Pustaka : Semua bahan diperoleh dari buku-buku dan/atau jurnal.
b. Studi Lapangan : Data diambil langsung di lokasi penelitian.
c. Gabungan : Menggunakan gabungan kedua metode di atas.
(Bila penulis melakukan Praktek Kerja, laporan ditulis menurut format penulisan ilmiah).
- Sistematika Penulisan
Memberikan gambaran umum dari bab ke bab isi dari Penulisan Ilmiah.
3. Landasan Teori (untuk yang melakukan penelitian)
Menguraikan teori-teori yang menunjang penulisan / penelitian, yang bisa diperkuat dengan menunjukkan hasil penelitian sebelumnya.
4. Gambaran Umum Perusahaan (untuk yang melakukan penelitian / kerja praktek di perusahaan)
Menguraikan secara singkat profil perusahaan tempat dilakukannya kerja praktek / penelitian. Dibuat bab sendiri (tidak termasuk dalam landasan teori).
5. Hasil Penelitian dan Analisa
Bagian ini dapat dipecah menjadi beberapa bab ( misalnya Bab III dan Bab IV ) tergantung kebutuhan :
- Hasil Penelitian (Analisa Perusahaan)
Menguraikan hasil penelitian yang mencakup semua aspek yang terkait dengan penelitian.
- Analisa dan Pembahasan
Membahas tentang keterkaitan antar faktor-faktor dari data yang diperoleh dari masalah yang diajukan kemudian menyelesaikan masalah tersebut dengan metode yang diajukan dan menganalisa proses dan hasil penyelesaian masalah.
6. Kesimpulan (dan Saran)
Bab ini bisa terdiri dari Kesimpulan saja atau ditambahkan Saran.
- Kesimpulan
Berisi jawaban dari masalah yang diajukan penulis, yang diperoleh dari penelitian.
- Saran
Ditujukan kepada pihak-pihak terkait, sehubungan dengan hasil penelitian.
7. Bagian Akhir
- Daftar Pustaka
Berisi daftar referensi (buku, jurnal, majalah, dll), yang digunakan dalam penulisan.
- Daftar Simbol
Berisi deretan simbol-simbol yang digunakan di dalam penulisan, lengkap dengan keterangannya.
- Lampiran
Penjelasan tambahan, dapat berupa uraian, program, gambar, perhitungan-perhitungan, grafik, atau tabel, yang merupakan penjelasan rinci dari apa yang disajikan di bagian-bagian terkait sebelumnya.
TEKNIK PENULISAN
1. Penomoran Bab serta subbab
- Bab dinomori dengan menggunakan angka romawi.
- Subbab dinomori dengan menggunakan angka latin dengan mengacu pada nomor bab/subbab dimana bagian ini terdapat.
II ………. (Judul Bab)
2.1 ………………..(Judul Subbab)
2.2 ………………..(Judul Subbab)
2.2.1 ………………(Judul Sub-Subbab)
- Penulisan nomor dan judul bab di tengah dengan huruf besar, ukuran font 14, tebal.
- Penulisan nomor dan judul subbab dimulai dari kiri, dimulai dengan huruf besar, ukuran font 12, tebal.
2. Penomoran Halaman
- Bagian Awal, nomor halaman ditulis dengan angka romawi huruf kecil (i,ii,iii,iv,…).Posisi di tengah bawah (2 cm dari bawah). Khusus untuk lembar judul dan lembar pengesahan, nomor halaman tidak perlu diketik, tapi tetap dihitung.
- Bagian Pokok, nomor halaman ditulis dengan angka latin. Halaman pertama dari bab pertama adalah halaman nomor satu. Peletakan nomor halaman untuk setiap awal bab di bagian bawah tengah, sedangkan halaman lainnya di pojok kanan atas.
- Bagian akhir, nomor halaman ditulis di bagian bawah tengah dengan angka latin dan merupakan kelanjutan dari penomoran pada bagian pokok.
3. Judul dan Nomor Gambar / Grafik / Tabel
- Judul gambar / grafik diketik di bagian bawah tengah dari gambar. Judul tabel diketik di sebelah atas tengah dari tabel.
- Penomoran tergantung pada bab yang bersangkutan, contoh : gambar 3.1 berarti gambar pertama yang aga di bab III.
4. Penulisan Daftar Pustaka
- Ditulis berdasarkan urutan penunjukan referensi pada bagian pokok tulisan ilmiah.
- Ditulis menurut kutipan-kutipan
- Menggunakan nomor urut, jika tidak dituliskan secara alfabetik
- Nama pengarang asing ditulis dengan format : nama keluarga, nama depan.
Nama pengarang Indonesia ditulis normal, yaitu : nama depan + nama keluarga
- Gelar tidak perlu disebutkan.
- Setiap pustaka diketik dengan jarak satu spasi (rata kiri), tapi antara satu pustaka dengan pustaka lainnya diberi jarak dua spasi.
- Bila terdapat lebih dari tiga pengarang, cukup ditulis pengarang pertama saja dengan tambahan ‘et al’.
- Penulisan daftar pustaka tergantung jenis informasinya yang secara umum memiliki urutan sebagai berikut :
Nama Pengarang, Judul karangan (digarisbawah / tebal / miring), Edisi, Nama Penerbit, Kota Penerbit, Tahun Penerbitan.
- Tahun terbit disarankan minimal tahun 2000
Contoh :
Buku :
1.Date, C.J., An Introduction To Database Systems, 6th ed., Addison Willey Publishing Wesley Company, Inc., Reading Massachusetts, 2000.
Anonim :
1.Anonim, Sistem Pemerintahan di Indonesia, cetakan pertama, PT. Gunung Agung, Jakarta 1983.
Majalah / Jurnal :
1.Cattell R.G.G. and Skeen.J. “Object Operation Benchmark”. ACM Trans. Database Systems, 17, 1992, pp. 1 - 31.
(Jika ada, nama dan kota penerbit dapat dicantumkan di antara volume dan halaman, nama jurnal digarisbawah / tebal / miring).
Lebih dari tiga penulis :
1 Stoica, I, et all., “A Proportional Share Resource Allocation Algorithm for Real-Time, Time-Shared Systems”, In Proceedings Real-Time Systems Symposium, IEEE Comp. Press, Desember, 1996, hlm. 288 - 299.
Artikel :
[1] N.L. Owsley, “Sonar array processing”, in Array Signal Processing, S. Haykin, Ed.,
Englewood Cliffs, NJ:Prentice_Hall, 1985, ch. 3,pp.115-193.
Internet :
[1] Galagher, P.R.Jr., “A guide to understanding audit in trusted system”,
http://www.radium.nesc.mil/library/rainbow/NCSC-TG-001-2.html,1 Juni 1988.
Atau
URL:http://www.radium.nesc.mil/library/rainbow/NCSC-TG-001-2.html
5. Pengutipan
Agar pengutipan menjadi sederhana, judul materi yang diacu tidak perlu diletakkan di bagian bawah pada halaman yang bersangkutan, melainkan cukup dengan memberikan nomor urut acuan dari daftar pustaka, sbb :
………………..(kutipan)………………… 3. berarti kutipan diambil dari buku ke tiga dari daftar pustaka.
- Jika kutipan kurang atau sama dari tiga baris, bagian awal dan akhir kutipan diberi tanda kutip, spasi tetap biasa.
- Kutipan yang lebih panjang dari tiga baris tidak perlu diberi tanda kutip, tapi diketik dengan jarak satu spasi dengan indent yang lebih dalam 7 ketuk pada bagian kiri.
6. Format Pengetikan
- Menggunakan kertas ukuran A4.
- Margin Atas : 4 cm Bawah : 3 cm
Kiri : 4 cm Kanan : 3 cm
- Jarak spasi : 1,5 (khusus ABSTRAKSI hanya 1 spasi)
- Jenis huruf (Font) : Times New Roman.
- Ukuran / variasi huruf : Judul Bab 14 / Tebal + Huruf Besar
Isi 12 / Normal
Subbab 12 / Tebal
7. Hasil Penulisan / Kerja Praktek :
- Diseminarkan dengan membawa ringkasan yang sudah ditransparansikan
- Dijilid berbentuk buku dengan jumlah halaman paling sedikit 12 (dua belas) halaman tidak termasuk cover, halaman judul, daftar isi, kata pengantar dan daftar pustaka
- Diketik dengan menggunakan antara lain : Word Processor, Open Office, LaTeX, dsb.
- Dicetak dengan printer (dianjurkan dengan LASER PRINTER)
8. Ketentuan Isi Disket Untuk PI yang diserahkan ke Perpustakaan
a. Untuk angkatan yang Lulus sidang tahun 2003 keatas DAN untuk semua angkatan yang telah sidang, menyerahkannya tahun 2003 seterusnya, file yang diserahkan harus dalam format PDF (*.PDF), bukan file dari pengolah kata (*.DOC).
b. Susunan Isi File Penulisan terdiri dari :
1. COVER
2. LEMBAR PENGESAHAN file boleh terpisah atau boleh dalam 1 file
3. KATA PENGANTAR
4. BAB file harus terpisah untuk setiap Bab. (1file untuk setiap Bab)
5 ABSTRAKSI
6 DAFTAR ISI atau
DAFTAR TABEL atau
DAFTAR GAMBAR atau File harus terpisah
7. DAFTAR PUSTAKA
8. LAMPIRAN atau
LISTING PROGRAM
c. Ketentuan Untuk HARD COVER .
Di punggung Hard Cover diberi/dituliskan :
- Judul PI
- NPM
- Nama Mahasiswa
- Tahun Penulisan
NB :
- Ketentuan ini harap diperhatikan karena bila tidak sesuai akan DITOLAK.
- Untuk mengkonversi dokumen Microsoft Word gunakan program bantu lain seperti Adobe Acrobat Distiller (www.adobe.com), CutePDF (www.acrosoftware.com), dan lain-lain.
- Untuk dokumen OpenOffice, dapat menggunakan fitur built-in dari program yang bersangkutan untuk meghasilkan dokumen PDF.
Contoh halaman judul
UNIVERSITAS
GUNADARMA
PENULISAN ILMIAH
Sistem Informasi Perpustakaan Gunadarma
Nama :
NPM :
Jurusan :
Pembimbing :
Ditulis guna melengkapi sebagian syarat
untuk mencapai jenjang setara Sarjana Muda
Universitas Gunadarma
2004
*)diganti dengan kata “LAPORAN KERJA PRAKTEK” jika mahasiswa melakukan kerja praktek
Format Lembar Pengesahan
LEMBAR PENGESAHAN
Judul PI :
Nama :
NPM :
NIRM :
Tanggal Sidang :
Tanggal Lulus :
Menyetujui
Pembimbing Koordinator PI
( _______________ ) ( __________________ )
Ketua Jurusan
( ____________________ )
Contoh Lembar Pengesahan untuk Jurusan MI :
LEMBAR PENGESAHAN
Judul PI :
Nama :
NPM :
NIRM :
Tanggal Sidang :
Tanggal Lulus :
Menyetujui
Pembimbing Koordinator PI
( _______________ ) ( Hurnaningsih,Skom,MM)
Ketua Jurusan
( Dr.-Ing.Adang Suhendra,SSi,Skom,MSc)
Contoh Lembar Pengesahan untuk Jurusan Informatika :
LEMBAR PENGESAHAN
Judul PI :
Nama :
NPM :
NIRM :
Tanggal Sidang :
Tanggal Lulus :
Menyetujui
Pembimbing Koordinator PI
( _______________ ) ( Hurnaningsih,Skom,MM)
Ketua Jurusan
( Farid Thalib., Dr.-Ing )
Format penulisan Abstraksi :
ABSTRAKSI
Nama.NPM.
Judul. (huruf besar)
Jenis tulisan.Fakultas.Tahun.
Kata kunci (minimal 20 ) :
( halaman awal terakhir + total halaman isi + lampiran )
Abstrak merupakan pemadatan dari hasil penelitian / tulisan. Ditulis 1 spasi dengan jumlah maksimum 200 kata (maksimum 1 halaman). Isi abstrak mencakup tujuan atau pertanyaan yang ingin dijawab oleh peneliti, metode penelitian / penulisan, dan kesimpulan yang diperoleh dari penelitian.
……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
Daftar Pustaka ( Tahun terbit terlama – Tahun terbit terbaru )
Contoh penulisan Abstraksi :
ABSTRAKSI
Djoko Dwinanto.50497666
SISTEM INFORMASI LIGA PERANCIS MELALUI VISUALISASI MULTIMEDIA
PI. Jurusan Teknik Informatika, Fakultas Teknologi Industri, Universitas Gunadarma, 2001
Kata Kunci : Sistem, Visualisasi, Multimedia
(x + 62 + lampiran)
……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
Daftar Pustaka (2000-2002)
Contoh Daftar Pustaka
DAFTAR PUSTAKA
[1.] Cattell R.G.G. and Skeen.J. “Object Operation Benchmark”. ACM Trans. Database Systems, 17, 1992, pp. 1 - 31.
[2.] Date, C.J., An Introduction To Database Systems, 6th ed, Addison Willey Publishing Wesley Publishing Wesley Company, Inc, Reading Massachusetts, 1995.
[3.] Kimball, R., Data Warehouse Toolkit, John Wiley & Son, Inc., Toronto, 1996.
[4.] Stoica, I, et all., “A Proportional Share Resource Allocation Algorithm for Real-Time, Time-Shared Systems”, In Proceedings Real Time Systems Symposium, IEEE Comp. Press, Desember, 1996, hlm. 288 - 299.
[5.] Pearl, J. and Kim J.H., “Studies in Semi-Admissible Heuristics”, IEEE Trans. Pattern Analysis and Machine Intelligence, Vol. 4, 1982, pp. 392 - 399.
Contoh Daftar Isi :
DAFTAR ISI
(3 spasi)
Halaman
Halaman Judul i
Lembar Pengesahan ii
Abstraksi iii
Kata Pengantar iv
Daftar Isi v
Daftar Tabel vi
Daftar Gambar vii
Daftar Lampiran viii
BAB I PENDAHULUAN 1
1.1 Latar Belakang Masalah 1
…….
BAB II LANDASAN TEORI 10
…….
BAB III ANALISA DAN PEMBAHASAN 25
…….
BAB IV PENUTUP 50
DAFTAR PUSTAKA 52
DAFTAR SIMBOL 53
LAMPIRAN 54
Contoh Daftar Gambar
DAFTAR GAMBAR
hal
Gambar 1.1 Jembatan Konigsberg ………………………………………………………………1
Gambar 1.2 Graf A…………………………………………………………………………………..2
Gambar 3.1 Graf X…………………………………………………………………………………14
Contoh Daftar Tabel
DAFTAR TABEL
hal
Tabel 1.1 Tabel Kebenaran …………………………………………………………………….1
Tabel 1.2 Data A………………………………………………………………………………….2
Tabel 3.1 Data X………………………………………………………………………………..14
Contoh Daftar Lampiran
DAFTAR LAMPIRAN
hal
Lampiran 1 Listing Program……………………………………………………………………...54
Lampiran 2 Contoh Output……………………………………………………………………….69
Lampiran 3 Data yang digunakan……………………………………………………………….75
Fakultas Ekonomi
Universitas Gunadarma
TUJUAN
Tujuan pembuatan Penulisan Ilmiah adalah melatih mahasiswa untuk dapat menguraikan dan membahas suatu permasalahan secara ilmiah dan dapat menuangkannya secara ilmiah dan menuangkannya secara teoritis, jelas dan sistematis.
ISI DAN MATERI
Isi dari Penulisan Ilmiah diharapkan memenuhi aspek-aspek di bawah ini :
1. Relevan dengan jurusan dari mahasiswa yang bersangkutan.
2. Mempunyai pokok permasalahan yang jelas.
3. Masalah dibatasi, sesempit mungkin.
STRUKTUR PENULISAN ILMIAH
Susunan struktur Penulisan Ilmiah adalah sebagai berikut :
1. Bagian Awal
2. Pendahuluan
3. Tinjauan Pustaka / Landasan Teori.
4. Hasil Penelitian dan Analisa / Pembahasan dan Analisa Bagian Pokok
5. Kesimpulan (& Saran)
6. Bagian akhir
1. Bagian Awal
Bagian Awal, terdiri atas :
- Halaman Judul
Ditulis sesuai dengan cover depan Penulisan Ilmiah standar Universitas Gunadarma.
- Lembar Pengesahan
Dituliskan Judul PI, Nama, NPM, NIRM, Tanggal Sidang, Tanggal Lulus, dan tanda tangan pembimbing, koordinator PI, serta Ketua Jurusan.
- Abstraksi
Berisi ringkasan dari penulisan. Maksimal 1 halaman.
- Kata Pengantar
Berisi ucapan terima kasih kepada pihak-pihak yang ikut berperan dalam pelaksanaan penelitian dan penulisan ilmiah (a.l. Rektor, Dekan, Ketua Jurusan, Pembimbing, Perusahaan, dll ).
- Daftar Isi
- Daftar Tabel
- Daftar Gambar Kalau ada
- Daftar Lampiran
2. Pendahuluan
Pendahuluan menguraikan pokok persoalan. Terdiri dari :
- Latar Belakang Masalah
Menguraikan mengapa penulis sampai kepada pemilihan topik permasalahan yang bersangkutan.
- Rimusan Masalah ( boleh ada, boleh tidak )
- Masalah dan Pembatasan Masalah
Memberikan batasan yang jelas bagian mana dari persoalan yang dikaji dan bagian mana yang tidak.
- Tujuan Penulisan
Menggambarkan hasil-hasil yang diharapkan dari penelitian ini dengan memberikan jawaban terhadap masalah yang diteliti.
- Metode Penelitian
Menjelaskan cara pelaksanaan kegiatan penelitian, mencakup cara pengumpulan data, alat yang digunakan dan cara analisa data.
Jenis-Jenis Metode Penelitian :
a. Studi Pustaka : Semua bahan diperoleh dari buku-buku dan/atau jurnal.
b. Studi Lapangan : Data diambil langsung di lokasi penelitian.
c. Gabungan : Menggunakan gabungan kedua metode di atas.
(Bila penulis melakukan Praktek Kerja, laporan ditulis menurut format penulisan ilmiah).
- Sistematika Penulisan
Memberikan gambaran umum dari bab ke bab isi dari Penulisan Ilmiah.
3. Landasan Teori (untuk yang melakukan penelitian)
Menguraikan teori-teori yang menunjang penulisan / penelitian, yang bisa diperkuat dengan menunjukkan hasil penelitian sebelumnya.
4. Gambaran Umum Perusahaan (untuk yang melakukan penelitian / kerja praktek di perusahaan)
Menguraikan secara singkat profil perusahaan tempat dilakukannya kerja praktek / penelitian. Dibuat bab sendiri (tidak termasuk dalam landasan teori).
5. Hasil Penelitian dan Analisa
Bagian ini dapat dipecah menjadi beberapa bab ( misalnya Bab III dan Bab IV ) tergantung kebutuhan :
- Hasil Penelitian (Analisa Perusahaan)
Menguraikan hasil penelitian yang mencakup semua aspek yang terkait dengan penelitian.
- Analisa dan Pembahasan
Membahas tentang keterkaitan antar faktor-faktor dari data yang diperoleh dari masalah yang diajukan kemudian menyelesaikan masalah tersebut dengan metode yang diajukan dan menganalisa proses dan hasil penyelesaian masalah.
6. Kesimpulan (dan Saran)
Bab ini bisa terdiri dari Kesimpulan saja atau ditambahkan Saran.
- Kesimpulan
Berisi jawaban dari masalah yang diajukan penulis, yang diperoleh dari penelitian.
- Saran
Ditujukan kepada pihak-pihak terkait, sehubungan dengan hasil penelitian.
7. Bagian Akhir
- Daftar Pustaka
Berisi daftar referensi (buku, jurnal, majalah, dll), yang digunakan dalam penulisan.
- Daftar Simbol
Berisi deretan simbol-simbol yang digunakan di dalam penulisan, lengkap dengan keterangannya.
- Lampiran
Penjelasan tambahan, dapat berupa uraian, program, gambar, perhitungan-perhitungan, grafik, atau tabel, yang merupakan penjelasan rinci dari apa yang disajikan di bagian-bagian terkait sebelumnya.
TEKNIK PENULISAN
1. Penomoran Bab serta subbab
- Bab dinomori dengan menggunakan angka romawi.
- Subbab dinomori dengan menggunakan angka latin dengan mengacu pada nomor bab/subbab dimana bagian ini terdapat.
II ………. (Judul Bab)
2.1 ………………..(Judul Subbab)
2.2 ………………..(Judul Subbab)
2.2.1 ………………(Judul Sub-Subbab)
- Penulisan nomor dan judul bab di tengah dengan huruf besar, ukuran font 14, tebal.
- Penulisan nomor dan judul subbab dimulai dari kiri, dimulai dengan huruf besar, ukuran font 12, tebal.
2. Penomoran Halaman
- Bagian Awal, nomor halaman ditulis dengan angka romawi huruf kecil (i,ii,iii,iv,…).Posisi di tengah bawah (2 cm dari bawah). Khusus untuk lembar judul dan lembar pengesahan, nomor halaman tidak perlu diketik, tapi tetap dihitung.
- Bagian Pokok, nomor halaman ditulis dengan angka latin. Halaman pertama dari bab pertama adalah halaman nomor satu. Peletakan nomor halaman untuk setiap awal bab di bagian bawah tengah, sedangkan halaman lainnya di pojok kanan atas.
- Bagian akhir, nomor halaman ditulis di bagian bawah tengah dengan angka latin dan merupakan kelanjutan dari penomoran pada bagian pokok.
3. Judul dan Nomor Gambar / Grafik / Tabel
- Judul gambar / grafik diketik di bagian bawah tengah dari gambar. Judul tabel diketik di sebelah atas tengah dari tabel.
- Penomoran tergantung pada bab yang bersangkutan, contoh : gambar 3.1 berarti gambar pertama yang aga di bab III.
4. Penulisan Daftar Pustaka
- Ditulis berdasarkan urutan penunjukan referensi pada bagian pokok tulisan ilmiah.
- Ditulis menurut kutipan-kutipan
- Menggunakan nomor urut, jika tidak dituliskan secara alfabetik
- Nama pengarang asing ditulis dengan format : nama keluarga, nama depan.
Nama pengarang Indonesia ditulis normal, yaitu : nama depan + nama keluarga
- Gelar tidak perlu disebutkan.
- Setiap pustaka diketik dengan jarak satu spasi (rata kiri), tapi antara satu pustaka dengan pustaka lainnya diberi jarak dua spasi.
- Bila terdapat lebih dari tiga pengarang, cukup ditulis pengarang pertama saja dengan tambahan ‘et al’.
- Penulisan daftar pustaka tergantung jenis informasinya yang secara umum memiliki urutan sebagai berikut :
Nama Pengarang, Judul karangan (digarisbawah / tebal / miring), Edisi, Nama Penerbit, Kota Penerbit, Tahun Penerbitan.
- Tahun terbit disarankan minimal tahun 2000
Contoh :
Buku :
1.Date, C.J., An Introduction To Database Systems, 6th ed., Addison Willey Publishing Wesley Company, Inc., Reading Massachusetts, 2000.
Anonim :
1.Anonim, Sistem Pemerintahan di Indonesia, cetakan pertama, PT. Gunung Agung, Jakarta 1983.
Majalah / Jurnal :
1.Cattell R.G.G. and Skeen.J. “Object Operation Benchmark”. ACM Trans. Database Systems, 17, 1992, pp. 1 - 31.
(Jika ada, nama dan kota penerbit dapat dicantumkan di antara volume dan halaman, nama jurnal digarisbawah / tebal / miring).
Lebih dari tiga penulis :
1 Stoica, I, et all., “A Proportional Share Resource Allocation Algorithm for Real-Time, Time-Shared Systems”, In Proceedings Real-Time Systems Symposium, IEEE Comp. Press, Desember, 1996, hlm. 288 - 299.
Artikel :
[1] N.L. Owsley, “Sonar array processing”, in Array Signal Processing, S. Haykin, Ed.,
Englewood Cliffs, NJ:Prentice_Hall, 1985, ch. 3,pp.115-193.
Internet :
[1] Galagher, P.R.Jr., “A guide to understanding audit in trusted system”,
http://www.radium.nesc.mil/library/rainbow/NCSC-TG-001-2.html,1 Juni 1988.
Atau
URL:http://www.radium.nesc.mil/library/rainbow/NCSC-TG-001-2.html
5. Pengutipan
Agar pengutipan menjadi sederhana, judul materi yang diacu tidak perlu diletakkan di bagian bawah pada halaman yang bersangkutan, melainkan cukup dengan memberikan nomor urut acuan dari daftar pustaka, sbb :
………………..(kutipan)………………… 3. berarti kutipan diambil dari buku ke tiga dari daftar pustaka.
- Jika kutipan kurang atau sama dari tiga baris, bagian awal dan akhir kutipan diberi tanda kutip, spasi tetap biasa.
- Kutipan yang lebih panjang dari tiga baris tidak perlu diberi tanda kutip, tapi diketik dengan jarak satu spasi dengan indent yang lebih dalam 7 ketuk pada bagian kiri.
6. Format Pengetikan
- Menggunakan kertas ukuran A4.
- Margin Atas : 4 cm Bawah : 3 cm
Kiri : 4 cm Kanan : 3 cm
- Jarak spasi : 1,5 (khusus ABSTRAKSI hanya 1 spasi)
- Jenis huruf (Font) : Times New Roman.
- Ukuran / variasi huruf : Judul Bab 14 / Tebal + Huruf Besar
Isi 12 / Normal
Subbab 12 / Tebal
7. Hasil Penulisan / Kerja Praktek :
- Diseminarkan dengan membawa ringkasan yang sudah ditransparansikan
- Dijilid berbentuk buku dengan jumlah halaman paling sedikit 12 (dua belas) halaman tidak termasuk cover, halaman judul, daftar isi, kata pengantar dan daftar pustaka
- Diketik dengan menggunakan antara lain : Word Processor, Open Office, LaTeX, dsb.
- Dicetak dengan printer (dianjurkan dengan LASER PRINTER)
8. Ketentuan Isi Disket Untuk PI yang diserahkan ke Perpustakaan
a. Untuk angkatan yang Lulus sidang tahun 2003 keatas DAN untuk semua angkatan yang telah sidang, menyerahkannya tahun 2003 seterusnya, file yang diserahkan harus dalam format PDF (*.PDF), bukan file dari pengolah kata (*.DOC).
b. Susunan Isi File Penulisan terdiri dari :
1. COVER
2. LEMBAR PENGESAHAN file boleh terpisah atau boleh dalam 1 file
3. KATA PENGANTAR
4. BAB file harus terpisah untuk setiap Bab. (1file untuk setiap Bab)
5 ABSTRAKSI
6 DAFTAR ISI atau
DAFTAR TABEL atau
DAFTAR GAMBAR atau File harus terpisah
7. DAFTAR PUSTAKA
8. LAMPIRAN atau
LISTING PROGRAM
c. Ketentuan Untuk HARD COVER .
Di punggung Hard Cover diberi/dituliskan :
- Judul PI
- NPM
- Nama Mahasiswa
- Tahun Penulisan
NB :
- Ketentuan ini harap diperhatikan karena bila tidak sesuai akan DITOLAK.
- Untuk mengkonversi dokumen Microsoft Word gunakan program bantu lain seperti Adobe Acrobat Distiller (www.adobe.com), CutePDF (www.acrosoftware.com), dan lain-lain.
- Untuk dokumen OpenOffice, dapat menggunakan fitur built-in dari program yang bersangkutan untuk meghasilkan dokumen PDF.
Contoh halaman judul
UNIVERSITAS
GUNADARMA
PENULISAN ILMIAH
Sistem Informasi Perpustakaan Gunadarma
Nama :
NPM :
Jurusan :
Pembimbing :
Ditulis guna melengkapi sebagian syarat
untuk mencapai jenjang setara Sarjana Muda
Universitas Gunadarma
2004
*)diganti dengan kata “LAPORAN KERJA PRAKTEK” jika mahasiswa melakukan kerja praktek
Format Lembar Pengesahan
LEMBAR PENGESAHAN
Judul PI :
Nama :
NPM :
NIRM :
Tanggal Sidang :
Tanggal Lulus :
Menyetujui
Pembimbing Koordinator PI
( _______________ ) ( __________________ )
Ketua Jurusan
( ____________________ )
Contoh Lembar Pengesahan untuk Jurusan MI :
LEMBAR PENGESAHAN
Judul PI :
Nama :
NPM :
NIRM :
Tanggal Sidang :
Tanggal Lulus :
Menyetujui
Pembimbing Koordinator PI
( _______________ ) ( Hurnaningsih,Skom,MM)
Ketua Jurusan
( Dr.-Ing.Adang Suhendra,SSi,Skom,MSc)
Contoh Lembar Pengesahan untuk Jurusan Informatika :
LEMBAR PENGESAHAN
Judul PI :
Nama :
NPM :
NIRM :
Tanggal Sidang :
Tanggal Lulus :
Menyetujui
Pembimbing Koordinator PI
( _______________ ) ( Hurnaningsih,Skom,MM)
Ketua Jurusan
( Farid Thalib., Dr.-Ing )
Format penulisan Abstraksi :
ABSTRAKSI
Nama.NPM.
Judul. (huruf besar)
Jenis tulisan.Fakultas.Tahun.
Kata kunci (minimal 20 ) :
( halaman awal terakhir + total halaman isi + lampiran )
Abstrak merupakan pemadatan dari hasil penelitian / tulisan. Ditulis 1 spasi dengan jumlah maksimum 200 kata (maksimum 1 halaman). Isi abstrak mencakup tujuan atau pertanyaan yang ingin dijawab oleh peneliti, metode penelitian / penulisan, dan kesimpulan yang diperoleh dari penelitian.
……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
Daftar Pustaka ( Tahun terbit terlama – Tahun terbit terbaru )
Contoh penulisan Abstraksi :
ABSTRAKSI
Djoko Dwinanto.50497666
SISTEM INFORMASI LIGA PERANCIS MELALUI VISUALISASI MULTIMEDIA
PI. Jurusan Teknik Informatika, Fakultas Teknologi Industri, Universitas Gunadarma, 2001
Kata Kunci : Sistem, Visualisasi, Multimedia
(x + 62 + lampiran)
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Daftar Pustaka (2000-2002)
Contoh Daftar Pustaka
DAFTAR PUSTAKA
[1.] Cattell R.G.G. and Skeen.J. “Object Operation Benchmark”. ACM Trans. Database Systems, 17, 1992, pp. 1 - 31.
[2.] Date, C.J., An Introduction To Database Systems, 6th ed, Addison Willey Publishing Wesley Publishing Wesley Company, Inc, Reading Massachusetts, 1995.
[3.] Kimball, R., Data Warehouse Toolkit, John Wiley & Son, Inc., Toronto, 1996.
[4.] Stoica, I, et all., “A Proportional Share Resource Allocation Algorithm for Real-Time, Time-Shared Systems”, In Proceedings Real Time Systems Symposium, IEEE Comp. Press, Desember, 1996, hlm. 288 - 299.
[5.] Pearl, J. and Kim J.H., “Studies in Semi-Admissible Heuristics”, IEEE Trans. Pattern Analysis and Machine Intelligence, Vol. 4, 1982, pp. 392 - 399.
Contoh Daftar Isi :
DAFTAR ISI
(3 spasi)
Halaman
Halaman Judul i
Lembar Pengesahan ii
Abstraksi iii
Kata Pengantar iv
Daftar Isi v
Daftar Tabel vi
Daftar Gambar vii
Daftar Lampiran viii
BAB I PENDAHULUAN 1
1.1 Latar Belakang Masalah 1
…….
BAB II LANDASAN TEORI 10
…….
BAB III ANALISA DAN PEMBAHASAN 25
…….
BAB IV PENUTUP 50
DAFTAR PUSTAKA 52
DAFTAR SIMBOL 53
LAMPIRAN 54
Contoh Daftar Gambar
DAFTAR GAMBAR
hal
Gambar 1.1 Jembatan Konigsberg ………………………………………………………………1
Gambar 1.2 Graf A…………………………………………………………………………………..2
Gambar 3.1 Graf X…………………………………………………………………………………14
Contoh Daftar Tabel
DAFTAR TABEL
hal
Tabel 1.1 Tabel Kebenaran …………………………………………………………………….1
Tabel 1.2 Data A………………………………………………………………………………….2
Tabel 3.1 Data X………………………………………………………………………………..14
Contoh Daftar Lampiran
DAFTAR LAMPIRAN
hal
Lampiran 1 Listing Program……………………………………………………………………...54
Lampiran 2 Contoh Output……………………………………………………………………….69
Lampiran 3 Data yang digunakan……………………………………………………………….75
VENDOR LETTER
I know you’re well aware that sales have been soft lately for us. Well, this has caused us to reexamine the profitability of all of our vendor relationships. Because the costs of your goods are much higher than other paper product suppliers we do business with, we are going to terminate our current relationship with Pompton Paper Products.
Our decision reflects our decision to get our gross margins in better shape and in no way should reflect badly on the service we’ve received from your sales representatives nor on the quality of your goods. The professionals at Pompton Paper Products are among the most helpful and informed with whom we do business.
I am really hopeful that economic conditions change so that we’re able to do business with Pompton Paper Products again. Until then, please know that we’ve appreciated the service you’ve given us over the past eight years and are grateful for all the help you’ve given us in establishing ourselves as the leading retailer of stationery supplies in the Southwest.
Sincerely,
TRANSLATE
Aku tahu kau juga menyadari bahwa penjualan telah lunak akhir-akhir ini bagi kita. Well, ini telah menyebabkan kita untuk menguji kembali keuntungan dari semua hubungan vendor kita. Karena biaya barang anda jauh lebih tinggi dari pemasok produk kertas lain kita melakukan bisnis dengan, kita akan mengakhiri hubungan kami saat ini Pompton Produk Kertas.
Keputusan kami mencerminkan keputusan kami untuk mendapatkan marjin laba kotor kami dalam bentuk yang lebih baik dan sama sekali tidak harus mencerminkan buruk pada layanan kami menerima dari perwakilan penjualan Anda atau pada kualitas barang Anda. Para profesional di Pompton Produk Kertas adalah yang paling bermanfaat dan informasi dengan siapa kita melakukan bisnis.
Saya sangat berharap bahwa kondisi ekonomi berubah sehingga kami dapat melakukan bisnis dengan Pompton Produk Kertas lagi. Sampai saat itu, perlu diketahui bahwa kita telah menghargai layanan yang Anda sudah memberi kami selama delapan tahun terakhir dan berterima kasih atas semua bantuan Anda sudah memberi kami dalam membangun diri sebagai ritel terkemuka dalam perlengkapan alat tulis di baratdaya.
Our decision reflects our decision to get our gross margins in better shape and in no way should reflect badly on the service we’ve received from your sales representatives nor on the quality of your goods. The professionals at Pompton Paper Products are among the most helpful and informed with whom we do business.
I am really hopeful that economic conditions change so that we’re able to do business with Pompton Paper Products again. Until then, please know that we’ve appreciated the service you’ve given us over the past eight years and are grateful for all the help you’ve given us in establishing ourselves as the leading retailer of stationery supplies in the Southwest.
Sincerely,
TRANSLATE
Aku tahu kau juga menyadari bahwa penjualan telah lunak akhir-akhir ini bagi kita. Well, ini telah menyebabkan kita untuk menguji kembali keuntungan dari semua hubungan vendor kita. Karena biaya barang anda jauh lebih tinggi dari pemasok produk kertas lain kita melakukan bisnis dengan, kita akan mengakhiri hubungan kami saat ini Pompton Produk Kertas.
Keputusan kami mencerminkan keputusan kami untuk mendapatkan marjin laba kotor kami dalam bentuk yang lebih baik dan sama sekali tidak harus mencerminkan buruk pada layanan kami menerima dari perwakilan penjualan Anda atau pada kualitas barang Anda. Para profesional di Pompton Produk Kertas adalah yang paling bermanfaat dan informasi dengan siapa kita melakukan bisnis.
Saya sangat berharap bahwa kondisi ekonomi berubah sehingga kami dapat melakukan bisnis dengan Pompton Produk Kertas lagi. Sampai saat itu, perlu diketahui bahwa kita telah menghargai layanan yang Anda sudah memberi kami selama delapan tahun terakhir dan berterima kasih atas semua bantuan Anda sudah memberi kami dalam membangun diri sebagai ritel terkemuka dalam perlengkapan alat tulis di baratdaya.
Teknik analisis data untuk PI
TEKNIK ANALISIS DATA
Type Data :
1. Data Nominal (non-par) 1. Data Kategorikal
2. Data Ordinal (non-par) 2. Data Numerikal (Diskrit – Kontinue)
3. Data Interval (par)
4. Data Ratio (par)
Analisis Data :
1. Analisis Deskriptif (Tabulasi, Grafik)
Data Kategorial : Bar chart, Pie Chart, Pareto.
Data Numerik : Grafik line, Scater diagram, order ray, Steam and Leaf,
tabel kontingensi
2. Analisis Inferen (Uji normalitas dan linieritas, Uji validitas dan reliabilitas, Uji perbedaan, Uji hubungan, lainnya)
3. Kombinasi Dari Keduanya
STATISTIK DESKRIPTIF
Data Kategorial : Bar chart, Pie Chart, Pareto.
Data Numerik : Grafik line, Scater diagram, order ray, Steam and Leaf, tabel kontingensi
KORELASI
Data Nominal dan Ordinal , digunakan :
o Contingency coeficient
o Phi & Cramer’s V
o Lambda
o Gamma
o Sommer’s d
o Kendall
o Spearman
Data Interval dan Rasio
o Pearson
CROSSTAB
Analisis :
Ho : Tidak ada hubungan antara variable baris dengan variable kolom
H1 : Ada hubungan antara variable baris dengan variable kolom.
Dasar Pengambilan Keputusan :
1. Berdasarkan perbandingan uji chi kuadrat dan table
Jika chi kuadrat Uji > chi kuadrat table Ho diterima
2. Berdasarkan nilai probabilitas
Tentukan nilai alfa
Jika nilai probabilitas/sigf. > alfa , Ho diterima
Jika nilai probabilitas/sigf. < alfa, Ho ditolak A. UJI NORMALITAS 1. RASIO SKEWNESS DAN RASIO KURTOSIS Rasio Skewnwss = Nilai Skewnwss / S.E. Skewness Rasio Kurtosis = Nilai Kurtosis / S.E. Kurtosis Jika Nilai Rasio Diantara - 2 s/d + 2 à Sebarannya Bersifat Normal 2. UJI KOLMOGOROV SMIRNOV = UJI LILLIEFOR Jika Nilai Prob. / Sig F > 5 % à Sebaran Bersifat Normal
Jika Nilai Prob. / Sig F < 5 % à Sebaran Bersifat Tidak Normal 3. UJI SHAPIRO WILK Jika Nilai Prob. / Sig F > 5 % à Sebaran Bersifat Normal
Jika Nilai Prob. / Sig F < 5 % à Sebaran Bersifat Tidak Normal 4. GAMBAR / PLOT Histogram dengan Normal Curve Q-Q Plot Pembentukan Garis Berdasarkan Nilai Z. Jika Data Tersebar Di sekeliling Garis à Berdistribusi Normal 5. DETRENDED Q-Q PLOT Pembentukan Garis Untuk Mendeteksi Pola-pola Dari Titik-titik Yang Bukan bagian datri normal. Jika Data Tersebar Di Sekeliling Garis àBerdistribusi Normal B. UJI LINIERITAS Uji Linieritas Hanya Digunakan Untuk Uji Sebab Akibat (Uji Pengaruh) 1. MENGGUNAKAN UJI REGRESI Nilai Sig F Dari Uji F Jika Nilai Sig F < 5 %, Model Linearitas Dapat Dignakan Jika Nilai Sig F > 5 %, Model Linearitas Tidak Dapat Digunakan
2. MENGGUNAKAN SCATTER PLOT
Scatter Plot Yang Menunjukkan Hubungan Yang Linear, Terlihat Dari Titik Yang Mengumpul Di Suatu Garis.
C. UJI HOMOGENITAS
Uji Homogenitas Digunakan Untuk Uji Beda
Uji Homogenitas Menggunakan Uji Levene
• Jika Nilai Sig < 5 %, Data Berasal Dari Populasi-Populasi Yang Mempunyai Varians Yang Tidak Sama. • Jika Nilai Sig > 5 %, Data Berasal Dari Populasi-Populasi Yang Mempunyai varian yang sama
UJI PHI, CRAMER’S V, CONTINGENCY COEFISIENT
• Untuk uji hubungan variable yang bersifat nominal dan hubungan ke dua variabel adalah simetris
• Kesimpulan yang dihasilkan :
Ada / tidaknya hubungan, dengan memperhatikan nilai sig.
• Besar korelasi antar variable
Hubungan erat jika value mendekati 1
Hubungan lemah jika value mendekati 0
UJI LAMBDA
• Untuk uji hubungan variable yang bersifat nominal dan hubungan ke dua variabel adalah Directional Measures
• Directional Measures digunakan jika salah satu variable merupakan var. dependen , sedangkan variable lainnya akan menjadi variable independen.
UJI GAMMA, KENDALL’S TAU, SOMERS’D
• Untuk uji hubungan variable yang bersifat ordinal.
• Besarnya korelasi antar variable ditentukan jika :
Value bernilai mendekati +1 atau –1 à hub. Kuat
Value bernilai mendekati 0 bernilai lemah.
Tanda + atau – àmenyatakan sifat hubungan
UJI BEDA
MACAM UJI BEDA :
1. UJI BEDA RATA-RATA 2 POPULASI
POPULASI INDEPENDENT
POPULASI DGN VARIAN SAMA
POPULASI DGN VARIAN BEDA
POPULASI PAIR
POPULASI DGN VARIAN SAMA
POPULASI DGN VARIAN BEDA
ANALISISNYA MENGGUNAKAN UJI T
2. UJI BEDA RATA-RATA > 2 POPULASI
UJI BEDA DENGAN 1 PERLAKUAN
UJI BEDA DENGAN 2 PERLAKUAN
ANALISISNYA MENGGUNAKAN UJI ANOVA
PERBANDINGAN METODE PENGUJIAN DENGAN MENGGUNAKAN PARAMETRIK
ATAU NON-PARAMETRIK
APLIKASI TEST PARAMETRIK TEST NONPARAMETRIK
Satu sampel T test
Z test Uji Binomial
Uji Chi Kuadrat
Dua sampel dependent T test
Z test Sign test
Wilcoxon Signed Test
Mc Nemar Change Test
Dua sampel independent T test
Z test Mann-Whitney U Test
Moses Extreme reactions
Chi Square Test
Kolmogorov S Test
Walt-Wolfowitz runs
k-sampel dependen Friedman test
Kendall W test
Cochran’s Q
k-sampel independent ANOVA test Kruskal Wallis test
Chi Square test
Median test
UJI BINOMIAL
UNTUK KASUS DIKOTOMI
JIKA TIDAK DIKOTOMI, GUNAKAN CUTPOINT
Ho : frekuensi observasi kategori I = frekuensi observasi kategori II
H1 : frekuensi observasi kategori I ¹ frekuensi observasi kategori II
Jika ada perbandingan tertentu yang ingin dilihat, gunakan TEST PROPORTION sesuai yang diinginkan.
UJI CHI-KUADRAT
UNTUK KASUS YANG TIDAK DIKOTOMI
Pembentukan Hipotesis pada uji chi-kuadrat :
Ho : proporsi seluruh kategori bernilai sama
H1 : ada proporsi dari kategori yang dibandingkan bernilai tidak sama
Atau
Ho : proporsi kategori yang ada sama dengan nilai yang telah ditentukan
H1 : proporsi kategori yang ada tidak sama dengan nilai yang telah ditentukan.
UJI KOLMOGOROV SMIRNOV
Ho: Data dapat diasumsikan berdistribusi uniform, normal, poisson
H1: Data tidak dapat diasumsikan berdistribusi uniform, normal, poisson.
UJI MANN-WHITNEY, UJI KS, UJI RUN WW, UJI MOSES
Ho : dua sampel independen berasal dari populasi yang identik atau dari populasi yang mempunyai mean yang sama.
H1 : dua sampel independen berasal dari populasi yang berbeda atau dari populasi yang mempunyai mean yang beda.
UJI TANDA, UJI WILCOXON, UJI MCNEMAR
Ho : Tidak terdapat perbedaan sebelum dan sesudah perlakuan
H1 : Terdapat perbedaan sebelum dan sesudah perlakuan.
UJI KRUSKAL W., UJI MEDIAN
Ho : Populasi yang dibandingkan mempunyai nilai rata2 yang sama
H1 : Tidak semua populasi mempunyai nilai rata2 yang sama.
UJI FRIEDMAN, UJI W.KENDALL, UJI Q-COCHRAN
Ho : K perlakuan yang dibandingkan adalah sama
H1 : ada K perlakuan yang dibandingkan yang tidak sama.
Referensi
Cooper., Donald R. and chindler., Pamela S. 2003. Business Research Methods. Boston: International edition. Mc Graw Hill;
Husen Umar. 1999. Riset Akuntansi. Jakarta:
Kerlinger., Fred N. 2002. Foundation of Behavioral Research. 3th Ed. New Jersey: Holt, Rinehart and Winston Publishing Co.;
Moh. Nasir.1999. uMetode Penelitian. Cetakan keempat. Jakarta: Ghalia Indonesia;
Sekaran., Uma. 2003. Research Methods For Business. Fourth Edition. New York: John Willey & Sons, Inc.
Type Data :
1. Data Nominal (non-par) 1. Data Kategorikal
2. Data Ordinal (non-par) 2. Data Numerikal (Diskrit – Kontinue)
3. Data Interval (par)
4. Data Ratio (par)
Analisis Data :
1. Analisis Deskriptif (Tabulasi, Grafik)
Data Kategorial : Bar chart, Pie Chart, Pareto.
Data Numerik : Grafik line, Scater diagram, order ray, Steam and Leaf,
tabel kontingensi
2. Analisis Inferen (Uji normalitas dan linieritas, Uji validitas dan reliabilitas, Uji perbedaan, Uji hubungan, lainnya)
3. Kombinasi Dari Keduanya
STATISTIK DESKRIPTIF
Data Kategorial : Bar chart, Pie Chart, Pareto.
Data Numerik : Grafik line, Scater diagram, order ray, Steam and Leaf, tabel kontingensi
KORELASI
Data Nominal dan Ordinal , digunakan :
o Contingency coeficient
o Phi & Cramer’s V
o Lambda
o Gamma
o Sommer’s d
o Kendall
o Spearman
Data Interval dan Rasio
o Pearson
CROSSTAB
Analisis :
Ho : Tidak ada hubungan antara variable baris dengan variable kolom
H1 : Ada hubungan antara variable baris dengan variable kolom.
Dasar Pengambilan Keputusan :
1. Berdasarkan perbandingan uji chi kuadrat dan table
Jika chi kuadrat Uji > chi kuadrat table Ho diterima
2. Berdasarkan nilai probabilitas
Tentukan nilai alfa
Jika nilai probabilitas/sigf. > alfa , Ho diterima
Jika nilai probabilitas/sigf. < alfa, Ho ditolak A. UJI NORMALITAS 1. RASIO SKEWNESS DAN RASIO KURTOSIS Rasio Skewnwss = Nilai Skewnwss / S.E. Skewness Rasio Kurtosis = Nilai Kurtosis / S.E. Kurtosis Jika Nilai Rasio Diantara - 2 s/d + 2 à Sebarannya Bersifat Normal 2. UJI KOLMOGOROV SMIRNOV = UJI LILLIEFOR Jika Nilai Prob. / Sig F > 5 % à Sebaran Bersifat Normal
Jika Nilai Prob. / Sig F < 5 % à Sebaran Bersifat Tidak Normal 3. UJI SHAPIRO WILK Jika Nilai Prob. / Sig F > 5 % à Sebaran Bersifat Normal
Jika Nilai Prob. / Sig F < 5 % à Sebaran Bersifat Tidak Normal 4. GAMBAR / PLOT Histogram dengan Normal Curve Q-Q Plot Pembentukan Garis Berdasarkan Nilai Z. Jika Data Tersebar Di sekeliling Garis à Berdistribusi Normal 5. DETRENDED Q-Q PLOT Pembentukan Garis Untuk Mendeteksi Pola-pola Dari Titik-titik Yang Bukan bagian datri normal. Jika Data Tersebar Di Sekeliling Garis àBerdistribusi Normal B. UJI LINIERITAS Uji Linieritas Hanya Digunakan Untuk Uji Sebab Akibat (Uji Pengaruh) 1. MENGGUNAKAN UJI REGRESI Nilai Sig F Dari Uji F Jika Nilai Sig F < 5 %, Model Linearitas Dapat Dignakan Jika Nilai Sig F > 5 %, Model Linearitas Tidak Dapat Digunakan
2. MENGGUNAKAN SCATTER PLOT
Scatter Plot Yang Menunjukkan Hubungan Yang Linear, Terlihat Dari Titik Yang Mengumpul Di Suatu Garis.
C. UJI HOMOGENITAS
Uji Homogenitas Digunakan Untuk Uji Beda
Uji Homogenitas Menggunakan Uji Levene
• Jika Nilai Sig < 5 %, Data Berasal Dari Populasi-Populasi Yang Mempunyai Varians Yang Tidak Sama. • Jika Nilai Sig > 5 %, Data Berasal Dari Populasi-Populasi Yang Mempunyai varian yang sama
UJI PHI, CRAMER’S V, CONTINGENCY COEFISIENT
• Untuk uji hubungan variable yang bersifat nominal dan hubungan ke dua variabel adalah simetris
• Kesimpulan yang dihasilkan :
Ada / tidaknya hubungan, dengan memperhatikan nilai sig.
• Besar korelasi antar variable
Hubungan erat jika value mendekati 1
Hubungan lemah jika value mendekati 0
UJI LAMBDA
• Untuk uji hubungan variable yang bersifat nominal dan hubungan ke dua variabel adalah Directional Measures
• Directional Measures digunakan jika salah satu variable merupakan var. dependen , sedangkan variable lainnya akan menjadi variable independen.
UJI GAMMA, KENDALL’S TAU, SOMERS’D
• Untuk uji hubungan variable yang bersifat ordinal.
• Besarnya korelasi antar variable ditentukan jika :
Value bernilai mendekati +1 atau –1 à hub. Kuat
Value bernilai mendekati 0 bernilai lemah.
Tanda + atau – àmenyatakan sifat hubungan
UJI BEDA
MACAM UJI BEDA :
1. UJI BEDA RATA-RATA 2 POPULASI
POPULASI INDEPENDENT
POPULASI DGN VARIAN SAMA
POPULASI DGN VARIAN BEDA
POPULASI PAIR
POPULASI DGN VARIAN SAMA
POPULASI DGN VARIAN BEDA
ANALISISNYA MENGGUNAKAN UJI T
2. UJI BEDA RATA-RATA > 2 POPULASI
UJI BEDA DENGAN 1 PERLAKUAN
UJI BEDA DENGAN 2 PERLAKUAN
ANALISISNYA MENGGUNAKAN UJI ANOVA
PERBANDINGAN METODE PENGUJIAN DENGAN MENGGUNAKAN PARAMETRIK
ATAU NON-PARAMETRIK
APLIKASI TEST PARAMETRIK TEST NONPARAMETRIK
Satu sampel T test
Z test Uji Binomial
Uji Chi Kuadrat
Dua sampel dependent T test
Z test Sign test
Wilcoxon Signed Test
Mc Nemar Change Test
Dua sampel independent T test
Z test Mann-Whitney U Test
Moses Extreme reactions
Chi Square Test
Kolmogorov S Test
Walt-Wolfowitz runs
k-sampel dependen Friedman test
Kendall W test
Cochran’s Q
k-sampel independent ANOVA test Kruskal Wallis test
Chi Square test
Median test
UJI BINOMIAL
UNTUK KASUS DIKOTOMI
JIKA TIDAK DIKOTOMI, GUNAKAN CUTPOINT
Ho : frekuensi observasi kategori I = frekuensi observasi kategori II
H1 : frekuensi observasi kategori I ¹ frekuensi observasi kategori II
Jika ada perbandingan tertentu yang ingin dilihat, gunakan TEST PROPORTION sesuai yang diinginkan.
UJI CHI-KUADRAT
UNTUK KASUS YANG TIDAK DIKOTOMI
Pembentukan Hipotesis pada uji chi-kuadrat :
Ho : proporsi seluruh kategori bernilai sama
H1 : ada proporsi dari kategori yang dibandingkan bernilai tidak sama
Atau
Ho : proporsi kategori yang ada sama dengan nilai yang telah ditentukan
H1 : proporsi kategori yang ada tidak sama dengan nilai yang telah ditentukan.
UJI KOLMOGOROV SMIRNOV
Ho: Data dapat diasumsikan berdistribusi uniform, normal, poisson
H1: Data tidak dapat diasumsikan berdistribusi uniform, normal, poisson.
UJI MANN-WHITNEY, UJI KS, UJI RUN WW, UJI MOSES
Ho : dua sampel independen berasal dari populasi yang identik atau dari populasi yang mempunyai mean yang sama.
H1 : dua sampel independen berasal dari populasi yang berbeda atau dari populasi yang mempunyai mean yang beda.
UJI TANDA, UJI WILCOXON, UJI MCNEMAR
Ho : Tidak terdapat perbedaan sebelum dan sesudah perlakuan
H1 : Terdapat perbedaan sebelum dan sesudah perlakuan.
UJI KRUSKAL W., UJI MEDIAN
Ho : Populasi yang dibandingkan mempunyai nilai rata2 yang sama
H1 : Tidak semua populasi mempunyai nilai rata2 yang sama.
UJI FRIEDMAN, UJI W.KENDALL, UJI Q-COCHRAN
Ho : K perlakuan yang dibandingkan adalah sama
H1 : ada K perlakuan yang dibandingkan yang tidak sama.
Referensi
Cooper., Donald R. and chindler., Pamela S. 2003. Business Research Methods. Boston: International edition. Mc Graw Hill;
Husen Umar. 1999. Riset Akuntansi. Jakarta:
Kerlinger., Fred N. 2002. Foundation of Behavioral Research. 3th Ed. New Jersey: Holt, Rinehart and Winston Publishing Co.;
Moh. Nasir.1999. uMetode Penelitian. Cetakan keempat. Jakarta: Ghalia Indonesia;
Sekaran., Uma. 2003. Research Methods For Business. Fourth Edition. New York: John Willey & Sons, Inc.
outline - how to overcome insomnia
INTRODUCTORY
Thesis statement :
The ways to overcome insomnia consists of four ways, there are do exercise, drink warm milk or herbal tea, create a comfortable sleep environment, and consume sleeping pills
BODY
Paragraph 1
Topic sentence :
First ways that can help you to overcome insomnia is do exercise
Supporting details :
Do exercise everyday can make difference in getting to sleep
If you’re not used to exercising, start out slowly
Try to get in at least a few minutes of your workout (even if it’s stretching your legs) about 30 minutes before bedtime
Paragraph 2
Topic sentence :
The second ways that can help you to overcome insomnia is drink warm milk or herbal tea
Supporting details :
The calcium in milk is good for soothing frazzled nerves, helping you relax
Herbal tea also helps, if you don’t like milk. Make sure that this is decaffeinated.
Paragraph 3
Topic sentence :
Third ways that can be used to overcome insomnia is create a comfortable environment
Supporting details :
Get everything out of the bedroom that doesn’t belong there
Remove your alarm clock out of sight
Make sure your mattress is comfortable.
CONCLUSION
Concluding statement :
In short, Insomnia is one of the more common symptoms of stress and depression. There are several ways that can help you to overcome insomnia.
FINAL COMMENT :
I hope this essay can help the readers who are exposed to insomnia to overcome it
Thesis statement :
The ways to overcome insomnia consists of four ways, there are do exercise, drink warm milk or herbal tea, create a comfortable sleep environment, and consume sleeping pills
BODY
Paragraph 1
Topic sentence :
First ways that can help you to overcome insomnia is do exercise
Supporting details :
Do exercise everyday can make difference in getting to sleep
If you’re not used to exercising, start out slowly
Try to get in at least a few minutes of your workout (even if it’s stretching your legs) about 30 minutes before bedtime
Paragraph 2
Topic sentence :
The second ways that can help you to overcome insomnia is drink warm milk or herbal tea
Supporting details :
The calcium in milk is good for soothing frazzled nerves, helping you relax
Herbal tea also helps, if you don’t like milk. Make sure that this is decaffeinated.
Paragraph 3
Topic sentence :
Third ways that can be used to overcome insomnia is create a comfortable environment
Supporting details :
Get everything out of the bedroom that doesn’t belong there
Remove your alarm clock out of sight
Make sure your mattress is comfortable.
CONCLUSION
Concluding statement :
In short, Insomnia is one of the more common symptoms of stress and depression. There are several ways that can help you to overcome insomnia.
FINAL COMMENT :
I hope this essay can help the readers who are exposed to insomnia to overcome it
How to overcome insomnia
Do you struggle for hours to get to sleep, no matter how tired you are ? Or do you wake up in the middle of the night and awake for hours ? if so, you have insomnia. Insomnia is a very common sleep problem. Insomnia is the inability to get the amount of sleep you need to wake up feeling rested and refreshed. Because different people need different amounts of sleep, insomnia is defined by the quality of you sleep and how you feel after sleeping, not the number of hours you sleep. Even if you’re spending eight hours a night in bed, if you feel sleepy and fatigued during the day, you may be experiencing insomnia.
Insomnia can happened to anyone. Insomnia can cause by many factor. A factors that can make someone insomnia are headaches and excess intake of coffee at night, worries or negative thought and stress, eating oily food an doing late exercise, accident, emotional problem, terrifying dream, etc. Because of that factor, you may feel excessive daytime sleepiness and a lack of energy. It also can make you feel anxious, depressed, or irritable. You may have trouble focusing on tasks, paying attention, learning, and remembering. This can prevent you from doing your best at work or school. But you don't have to worry about with this problem. insomnia can be treated with a variety of ways. There are three ways to overcome insomnia which are; exercise regularly, drink warm or milk tea, and create a comfortable sleeping environment
First ways that can help you to overcome insomnia is do exercise. Exercise is one of the most important things you can do to overcome insomnia. It can help you to fall asleep easier and faster and sleep more restfully and deeper when you do. Try to get in at least a few minutes of workout (even if it’s stretching your legs) about 30 minutes before bedtime
For some people, exercise by itself is enough to overcome their insomnia. Exercise is very beneficial to the body. The brain compensates for the physical stress by increasing the amount of time you spend in deep sleep. Exercise also encourages sleep because it causes one's body temperature to rise and then fall by equal amount a few hours later. This drop in your body temperature makes it easier to fall asleep and stay asleep.
The second ways that can help you to overcome insomnia is drink warm milk or herbal tea. Just before bedtime, drink a glass of warm milk approximately 15 minutes prior to going to bed can relax the nervous system. One of the main nutritional components of milk is Calcium. The calcium in milk is good for soothing frazzled nerves, helping you relax. if you don’t like milk, herbal tea also helps. Make sure that is decaffeinated. These herbal tea’s are inexpensive and readily available at most health food stores.
Third ways that can be used to overcome insomnia is create a comfortable environment. Get everything out of the bedroom that doesn’t belong there. Most of the people have laptops and mobile phones on their bed. Too often people have insomnia because they go to sleep next to their laptops, and cell phones. Remove your alarm clock out of sight so you can’t stare at the time. Alarm clocks usually add anxiety, disturbing your sleep completely. Make sure that you sleep on a firm, good and comfortable mattress as a clean sleeping environment promotes sleep easily.
In short, Insomnia is one of the more common symptoms of stress and depression that can cause health problems such as heart disease, high blood pressure, and diabetes. There are several ways that can help you to overcome insomnia. There are exercise regularly, drink warm or milk tea, and create a comfortable sleeping environment.
Insomnia can happened to anyone. Insomnia can cause by many factor. A factors that can make someone insomnia are headaches and excess intake of coffee at night, worries or negative thought and stress, eating oily food an doing late exercise, accident, emotional problem, terrifying dream, etc. Because of that factor, you may feel excessive daytime sleepiness and a lack of energy. It also can make you feel anxious, depressed, or irritable. You may have trouble focusing on tasks, paying attention, learning, and remembering. This can prevent you from doing your best at work or school. But you don't have to worry about with this problem. insomnia can be treated with a variety of ways. There are three ways to overcome insomnia which are; exercise regularly, drink warm or milk tea, and create a comfortable sleeping environment
First ways that can help you to overcome insomnia is do exercise. Exercise is one of the most important things you can do to overcome insomnia. It can help you to fall asleep easier and faster and sleep more restfully and deeper when you do. Try to get in at least a few minutes of workout (even if it’s stretching your legs) about 30 minutes before bedtime
For some people, exercise by itself is enough to overcome their insomnia. Exercise is very beneficial to the body. The brain compensates for the physical stress by increasing the amount of time you spend in deep sleep. Exercise also encourages sleep because it causes one's body temperature to rise and then fall by equal amount a few hours later. This drop in your body temperature makes it easier to fall asleep and stay asleep.
The second ways that can help you to overcome insomnia is drink warm milk or herbal tea. Just before bedtime, drink a glass of warm milk approximately 15 minutes prior to going to bed can relax the nervous system. One of the main nutritional components of milk is Calcium. The calcium in milk is good for soothing frazzled nerves, helping you relax. if you don’t like milk, herbal tea also helps. Make sure that is decaffeinated. These herbal tea’s are inexpensive and readily available at most health food stores.
Third ways that can be used to overcome insomnia is create a comfortable environment. Get everything out of the bedroom that doesn’t belong there. Most of the people have laptops and mobile phones on their bed. Too often people have insomnia because they go to sleep next to their laptops, and cell phones. Remove your alarm clock out of sight so you can’t stare at the time. Alarm clocks usually add anxiety, disturbing your sleep completely. Make sure that you sleep on a firm, good and comfortable mattress as a clean sleeping environment promotes sleep easily.
In short, Insomnia is one of the more common symptoms of stress and depression that can cause health problems such as heart disease, high blood pressure, and diabetes. There are several ways that can help you to overcome insomnia. There are exercise regularly, drink warm or milk tea, and create a comfortable sleeping environment.
ETIKA PROFESI AKUNTAN LOKAL DAN INTERNASIONAL
Profesi akuntan adalah semua bidang pekerjaan yang mempergunakan keahlian di bidang akuntansi, termasuk bidang pekerjaan akuntan publik, akuntan intern yang bekerja pada perusahaan industri, keuangan atau dagang, akuntan yang bekerja di pemerintah, dan akuntan sebagai pendidik. Dalam arti sempit, profesi akuntan adalah lingkup pekerjaan yang dilakukan oleh akuntan sebagai akuntan publik yang lazimnya terdiri dari pekerjaan audit, akuntansi, pajak, dan konsultan manajemen.
Profesi akuntansi dapat dikatakan terbagi menjadi 2, yaitu :
1. Akuntan Pendidik
Akuntan Pendidik adalah profesi akuntan yang memberikan jasa berupa pelayanan pendidikan akuntansi kepada masyarakat melalui lembaga-lembaga pendidik yang ada, guna melahirkan akuntan-akuntan yang terampil dan profsional. Profesi akuntan pendidik sangat dibutuhkan bagi kemajuan profesi akuntansi itu sendiri karena ditangan merekalah para calon-calon akuntan dididik. Akuntan pendidik harus ddapat melakukan transfer of knowledge kepada mahasiswanya, memiliki tingkat pendidikan yang tinggi dan menguasai pengetahuan bisnis dan akuntansi, teknilogi informasi dan mampu mengembangkan pengetahuannya melalui penelitian.
2. Akuntan Non Pendidik
Macam-macam Akuntan Non Pendidik, yaitu :
• PROFESI AKUNTANSI LOKAL (DALAM NEGERI)
1. Akuntan Publik
Akuntan Publik adalah akuntan yang telah memperoleh izin dari menteri keuangan untuk memberikan jasa akuntan publik di Indonesia . Ketentuan mengenai akuntan publik di Indonesia diatur dalam Undang-Undang Republik Indonesia Nomor 5 tahun 2011 tentang Akuntan Publik dan Peraturan Menteri Keuangan Nomor 17/PMK.01/2008 tentang Jasa Akuntan Publik. Setiap akuntan publik wajib menjadi anggota Institute Akuntan Publik Indonesia (IAPI), asosiasi profesi yang diakui oleh Pemerintah.
2. Akuntan Intern
Adalah akuntan yang bekerja dalam suatu perusahaan, organisasi, atau lembaga tertentu dan bertugas khusus di bidang akuntansi intern perusahaan untuk membantu pengelola perusahaan.
3. Akuntan manajemen
Akuntan manajemen disebut juga akuntan Intern, yaitu akuntan yang berasal dari perusahaan itu sendiri yang dalam tugasnya menetapkan dan menilai prosedur keuangan dan operasional, menelaah catatan keuangan dan prosedur tersebut, menilai sistem pengendalian intern, mendokumentasikan sistem penemuan, memberi usul dan melaporkan hasil pekerjaanya ke pimpinan.
4. Akuntan Pemerintahan
Adalah akuntan yang bekerja pada badan atau lembaga pemerintah seperti di kantor Badan Pengawas Keuangan dan Pembangunan (BPKP), Badan Pengawas Keuangan (BPK), Direktorat Jenderal Pajak, dan lain-lain.
• PROFESI AKUNTAN INTERNATIONAL (LUAR NEGERI)
1. Certified Public Accountant (CPA)
CPA adalah gelar bagi akuntan yang telah lulus Uniform Certified Public Accountant Examination dan telah menempuh pendidikan di beberapa negara dan persyaratan pengalaman untuk sertifikasi sebagai CPA. Fungsi utama CPA adalah memenuhi semua hal yang berhubungan dengan akuntan publik dan layanan jaminan. CPA juga dapat digunakan oleh perusahaan swasta, dalam fungsi keuangan seperti sebagai Chief Financial Officer (CFO) atau manajer keuangan. Banyak anggota CPA berfungsi sebagai konsultan bisnis, masuk dalam industri kecil, menengah atau bahkan dalam pajak dan departemen audit.
2. CIA (Certified Internal Auditor)
CIA adalah sebutan profesional utama yang ditawarkan oleh The IIA*. Peruntukan CIA adalah diakui secara global, sertifikasi bagi auditor internal dan merupakan standar individu yang dapat menunjukkan kompetensi dan profesionalisme dibidang audit internal. Kualifikasi Cia dimaksudkan untuk menunjukkan pengetahuan profesional dari profesi audit internal.
3. CERTIFIED GENERAL ACCOUNTANT (CGA)
CGA adalah sebutan untuk profesional yang masuk dalam keanggotaan CGA Association of Canada (CGA-Canada) atau asosiasi CGA negeri lainnya. Seorang CGA adalah akuntan profesional yang sangat memiliki keahlian di bidang keuangan, perpajakan, strategi bisnis, audit, manajemen dan kepemimpinan bisnis. Seorang CGA harus memenuhi syarat pendidikan, pengalaman dan tes yang diberlakukan secara teratur oleh CGA kanada. Para CGA bekerja diseluruh bidang industri dunia, perdagangan, keuangan, pemerintah, praktek umum, dan sektor nirlaba.
4. CA (Chartered Accountant)
Chartered Accountant adalah lembaga profesional pertama yang dibentuk oleh para akuntan, awalnya didirikan di inggris pada 1854. CA bekerja disemua bidang bisnis dan keuangan. Beberapa CA malah terlibat dengan praktek umum, dan yang lain bekerja di sektor swasta dan ada pula yang dipekerjakan oleh badan pemerintah. Chartered Accountants Institute mengharuskan kepada semua anggotanya untuk melakukan pengembangan profesional agar dapat tetap berada diurutan depan dibanding lembaga lain. Mereka memberikan fasilitas untuk kelompok minat khusus, memberikan dukungan kepada anggota dengan menawarkan jasa konsultasi, bantuan dan pespustakaan teknis, bahkan menawarkan kesempatan bekerja untuk jaringan profesional dan pengembangan usaha. Di Amerika Serikat CA setara dengan CPA (Certified Public Accountant).
5. Chartered Financial Analyst (CFA)
CFA adalah gelar profesi yang menunjukkan kompetensi dan integritas dalam bidang portfolio management dan investment analysis. CFA Program disponsori oleh CFA Institute, Charlottesvile, Virginia, USA. Ujian CFA pertama kali diadakan pada tahun 1963. Dalam perjalanan waktu, CFA telah menjadi gelar profesi yang diakui secara internasional, dan menjadi kriteria profesional, yang dipakai oleh dunia usaha dan kalangan investor, untuk para ahli yang berkecimpung di dalam bidang investasi.
Profesi akuntansi dapat dikatakan terbagi menjadi 2, yaitu :
1. Akuntan Pendidik
Akuntan Pendidik adalah profesi akuntan yang memberikan jasa berupa pelayanan pendidikan akuntansi kepada masyarakat melalui lembaga-lembaga pendidik yang ada, guna melahirkan akuntan-akuntan yang terampil dan profsional. Profesi akuntan pendidik sangat dibutuhkan bagi kemajuan profesi akuntansi itu sendiri karena ditangan merekalah para calon-calon akuntan dididik. Akuntan pendidik harus ddapat melakukan transfer of knowledge kepada mahasiswanya, memiliki tingkat pendidikan yang tinggi dan menguasai pengetahuan bisnis dan akuntansi, teknilogi informasi dan mampu mengembangkan pengetahuannya melalui penelitian.
2. Akuntan Non Pendidik
Macam-macam Akuntan Non Pendidik, yaitu :
• PROFESI AKUNTANSI LOKAL (DALAM NEGERI)
1. Akuntan Publik
Akuntan Publik adalah akuntan yang telah memperoleh izin dari menteri keuangan untuk memberikan jasa akuntan publik di Indonesia . Ketentuan mengenai akuntan publik di Indonesia diatur dalam Undang-Undang Republik Indonesia Nomor 5 tahun 2011 tentang Akuntan Publik dan Peraturan Menteri Keuangan Nomor 17/PMK.01/2008 tentang Jasa Akuntan Publik. Setiap akuntan publik wajib menjadi anggota Institute Akuntan Publik Indonesia (IAPI), asosiasi profesi yang diakui oleh Pemerintah.
2. Akuntan Intern
Adalah akuntan yang bekerja dalam suatu perusahaan, organisasi, atau lembaga tertentu dan bertugas khusus di bidang akuntansi intern perusahaan untuk membantu pengelola perusahaan.
3. Akuntan manajemen
Akuntan manajemen disebut juga akuntan Intern, yaitu akuntan yang berasal dari perusahaan itu sendiri yang dalam tugasnya menetapkan dan menilai prosedur keuangan dan operasional, menelaah catatan keuangan dan prosedur tersebut, menilai sistem pengendalian intern, mendokumentasikan sistem penemuan, memberi usul dan melaporkan hasil pekerjaanya ke pimpinan.
4. Akuntan Pemerintahan
Adalah akuntan yang bekerja pada badan atau lembaga pemerintah seperti di kantor Badan Pengawas Keuangan dan Pembangunan (BPKP), Badan Pengawas Keuangan (BPK), Direktorat Jenderal Pajak, dan lain-lain.
• PROFESI AKUNTAN INTERNATIONAL (LUAR NEGERI)
1. Certified Public Accountant (CPA)
CPA adalah gelar bagi akuntan yang telah lulus Uniform Certified Public Accountant Examination dan telah menempuh pendidikan di beberapa negara dan persyaratan pengalaman untuk sertifikasi sebagai CPA. Fungsi utama CPA adalah memenuhi semua hal yang berhubungan dengan akuntan publik dan layanan jaminan. CPA juga dapat digunakan oleh perusahaan swasta, dalam fungsi keuangan seperti sebagai Chief Financial Officer (CFO) atau manajer keuangan. Banyak anggota CPA berfungsi sebagai konsultan bisnis, masuk dalam industri kecil, menengah atau bahkan dalam pajak dan departemen audit.
2. CIA (Certified Internal Auditor)
CIA adalah sebutan profesional utama yang ditawarkan oleh The IIA*. Peruntukan CIA adalah diakui secara global, sertifikasi bagi auditor internal dan merupakan standar individu yang dapat menunjukkan kompetensi dan profesionalisme dibidang audit internal. Kualifikasi Cia dimaksudkan untuk menunjukkan pengetahuan profesional dari profesi audit internal.
3. CERTIFIED GENERAL ACCOUNTANT (CGA)
CGA adalah sebutan untuk profesional yang masuk dalam keanggotaan CGA Association of Canada (CGA-Canada) atau asosiasi CGA negeri lainnya. Seorang CGA adalah akuntan profesional yang sangat memiliki keahlian di bidang keuangan, perpajakan, strategi bisnis, audit, manajemen dan kepemimpinan bisnis. Seorang CGA harus memenuhi syarat pendidikan, pengalaman dan tes yang diberlakukan secara teratur oleh CGA kanada. Para CGA bekerja diseluruh bidang industri dunia, perdagangan, keuangan, pemerintah, praktek umum, dan sektor nirlaba.
4. CA (Chartered Accountant)
Chartered Accountant adalah lembaga profesional pertama yang dibentuk oleh para akuntan, awalnya didirikan di inggris pada 1854. CA bekerja disemua bidang bisnis dan keuangan. Beberapa CA malah terlibat dengan praktek umum, dan yang lain bekerja di sektor swasta dan ada pula yang dipekerjakan oleh badan pemerintah. Chartered Accountants Institute mengharuskan kepada semua anggotanya untuk melakukan pengembangan profesional agar dapat tetap berada diurutan depan dibanding lembaga lain. Mereka memberikan fasilitas untuk kelompok minat khusus, memberikan dukungan kepada anggota dengan menawarkan jasa konsultasi, bantuan dan pespustakaan teknis, bahkan menawarkan kesempatan bekerja untuk jaringan profesional dan pengembangan usaha. Di Amerika Serikat CA setara dengan CPA (Certified Public Accountant).
5. Chartered Financial Analyst (CFA)
CFA adalah gelar profesi yang menunjukkan kompetensi dan integritas dalam bidang portfolio management dan investment analysis. CFA Program disponsori oleh CFA Institute, Charlottesvile, Virginia, USA. Ujian CFA pertama kali diadakan pada tahun 1963. Dalam perjalanan waktu, CFA telah menjadi gelar profesi yang diakui secara internasional, dan menjadi kriteria profesional, yang dipakai oleh dunia usaha dan kalangan investor, untuk para ahli yang berkecimpung di dalam bidang investasi.
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