PEMBAHASAN II PRINSIP DASAR AKUNTANSI MANAJEMEN Oleh: Yumniati Agustina‚ SE‚MM I. Management Information System (MIS)‚ Sistem Informasi Manajemen Merupakan sistem manual atau berdasarkan computer yang mentransformasikan data-data menjadi informasi yang bermanfaat dalam mendukung pengambilan keputusan. MIS bisa dikelompokkan berdasarkan tiga fungsi berikut: 1. Untuk menghasilkan laporan-laporan Misalnya: laporan keuangan‚ laporan status persediaan‚laporan kinerja
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Pension vs. Postretirement Benefits There are four fundamental differences between pension and postretirement benefits. (Mcgraw-hill‚ p967) The amount of pension benefits is based on the number of years an employee works for the company whereas the amount of postretirement healthcare benefits is unrelated to the length of employment. (Mcgraw-hill‚ p967) The costs of providing coverage can vary significantly dependent on the retiree’s needs for that year. (Mcgraw-hill‚ p967) Postretirement benefits
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Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87‚ 88‚ and 106 (Issued 12/03) Summary This Statement revises employers’ disclosures about pension plans and other postretirement benefit plans. It does not change the measurement or recognition of those plans required by FASB Statements No. 87‚ Employers’ Accounting for Pensions‚ No. 88‚ Employers’ Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits‚ and No. 106‚ Employers’
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Sumber Utama (Scott‚ Bab 1 dan Bab 2). Outline Kuliah: * Lingkungan Akuntansi * Peran Riset Akuntansi * Asimetri Informasi * Masalah Fundamental Akuntansi * Kondisi Ideal dengan Kepastian * Kondisi Ideal dengan Ketidakpastian KULIAH 3 AKUNTANSI DALAM KONDISI IDEAL * Lingkungan akuntansi dan pelaporan keuangan sangat kompleks karena produk akuntansi adalah informasi‚ komoditas yang berpengaruh dan penting. Kompleksitas tersebut dipengaruhi oleh dua hal:
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AKUNTANSI SUMBER DAYA MANUSIA Kelompok IV : Standing on the shoulder of giants and acknowledge OVERVIEW Tahun 1960an meningkatnya ketertarikan pada ide akuntansi untuk manusia sebagai sumber daya organisasi Ide “menampilkan akun manusia dalam neraca” karena manusia merupakan sumber daya yang berharga‚ dan laporan keuangan menjadi defisiensi jika tidak menampilkan aset manusia. Pertumbuhan tren: berkembangnya metode akuntansi SDM bertujuan lebih sebagai alat manajerial daripada untuk pelaporan
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A FUN NIGHT WITH FLAMENCO By DN 1 MONTGOMERY COLLEGE SPRING 2013 I saw La Pasion Flamenca in Stratmore Music Center on February 14‚ 2013 performed by Flamenco Vivo dance company from New York. It was a full house performance‚ and I watched a wonderful show under the founder and artistic director of Carlota Santana. Under her direction‚ company enriched its repertory and included dances from different Latin countries‚ such as Mexico‚ Cuba‚ Puerto Rico and Colombia‚ to its major performance
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Jason Tsirtsis 1/21/13 Astronomy 110-6 Dan Gable: Legend On The Mat & In The Coach’s Chair Dan Gable is titled by many as the most legendary amateur American wrestler and coach in the history of amateur American wrestling. To put into retrospect of Dan’s popularity in the wresting world‚ Gable is the Michael Jordan of Basketball‚ the Pele of Soccer‚ and the Muhammad Ali of boxing‚ everyone has heard of Dan Gable. That is how legendary Dan Gable is. But what single attribute made Mr
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Der findes to motiver for mord: sex eller cash. "Mord i myldretiden"‚ der er den 7. bog i Dan Turèlls kendte mord-serie‚ der bragte den hårdkogte kriminaldetektiv ind i dansk litteratur‚ bliver den navnløse journalist rodet ind i endnu et mord‚ denne gang i et møde med fortiden‚ da hans gamle musikerkammerat på mystisk vis falder om midt under en koncert. Dan Turèlls måde at skrive er meget farverig og spraglet. Han er kendt for sin meget moderne og frie måde at skrive på‚ der ikke på nogen måde
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A bunch of the boys were whooping it up in the Malamute saloon; The kid that handles the music-box was hitting a rag-time tune; Back of the bar‚ in a solo game‚ sat Dangerous Dan McGrew‚ And watching his luck was his light-o’-love‚ the lady that’s known as Lou. When out of the night‚ which was fifty below‚ and into the din and glare‚ There stumbled a miner fresh from the creeks‚ dog-dirty‚ and loaded for bear. He looked like a man with a foot in the grave and scarcely the strength of a louse
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[Type the company name] The puzzle of motivation- Dan Pink Podcast review A Summary of the principles‚ behaviors‚ or attributes reflected in the podcast The key message from the Dan Pink’s puzzle of motivation is that‚ in the 21st century‚ motivation to employees does not work through the extrinsic benefits like financial incentives but through the intrinsic benefits as they are of self interest. He uses an experiment of karl Dunker’s on behavioral science “ The candle problem” to show case
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