PPT IESBA Group Translated

Nama   :  Yanita Utami

Kelas   :  4EB15

NPM    :  28210595

Klpk     :  2

IESBA CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS (Group Translated) from Nita Anny

Power Point IESBA Kelompok English Version

Nama  :  Yanita Utami
Kelas  :  4EB15
NPM  :  28210595
KLPK :  2

IESBA Kelompok 2 ENGLISH from Nita Anny

Power Point IESBA English Version

Nama     :  Yanita Utami
NPM     :  28210595
KELAS :   4EB15
Halaman:   29-31 (Section 210)

Yanita utami iesba english from Nita Anny

Power Point Tugas Etika Profesi Akuntansi IESBA translated

Nama    :  Yanita Utami
NPM     :  28210595
KELAS :  4EB15

IESBA CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS (Translated)

Nama        :  Yanita Utami
NPM         :  28210595
Kelas        :  4EB15
Kelompok : 2
Tugas        :  Translate dari halaman 29-31 (Section 210, Professional Appointment, Client Acceptance)



PASAL 210
Perjanjian Profesional

Penerimaan Klien

210.1   Sebelum menerima hubungan klien yang baru, seorang akuntan professional di dalam praktik public harus menentukan apakah penerimaan akan menciptakan ancaman terhadap kepatuhan prinsip dasar. Potensi ancaman terhadap integritas atau perilaku professional mungkin dibuat dari, misalnya, isu yang dipertanyakan terkait dengan klien (pemilik, manajemen atau kegiatan).

210.2  Masalah klien yang, jika diketahui, dapat mengancam kepatuhan prinsip dasar meliputi, misalnya, keterlibatan klien dalam kegiatan illegal (seperti pencucian uang), ketidakjujuran atau praktek pelaporan keuangan yang dipertanyakan.

210.3 Seorang akuntan publik profesional harus mengevaluasi setiap ancaman yang signifikan dan mengimplementasi perlindungan keamanan ketika dibutuhkan untuk menghilangkan ancaman atau mengurangi ancaman sampai ke level yang dapat di terima.

            Contoh pengamanan tersebut meliputi :

·  Mendapatkan pengetahuan dan pemahaman dari klien, pemilik, manajer dan pihak yang bertanggung jawab atas tata dan kegiatan bisnis; atau

·        Mengamankan komitmen klien untuk meningkatkan praktek tata kelola perusahaan atau control internal.

210.4   Bila tidak memungkinkan untuk mengurangi ancaman ke tingkat yang dapat diterima, akuntan publik professional harus menolak untuk menerima hubungan dengan klien.

210.5 Disarankan bahwa seorang akuntan publik professional untuk peninjauan berkala keputusan penerimaan untuk keterlibatan klien berulang.

Penerimaan Perjanjian

210.6  Prinsip dasar kompetensi profesional dan ketelitian karena memberlakukan kewajiban seorang akuntan publik profesional untuk memberikan mereka layanan akuntan publik profesional yang kompeten untuk disajikan. Sebelum menerima perjanjian klien tertentu, seorang akuntan publik profesional harus menentukan apakah penerimaan tersebut akan menciptakan ancaman terhadap kepatuhan prinsip dasar. Sebagai contoh, ancaman kepentingan pribadi terhadap kompetensi profesional dan ketelitian akan tercipta jika Tim tidak memiliki, atau tidak dapat memperoleh, kompetensi diperlukan untuk benar-benar melaksanakan perjanjian.

210.7 Seorang akuntan publik profesional harus mengevaluasi signifikansi dari setiap ancaman dan menerapkan pengamanan, ketika diperlukan, untuk menghilangkan ancaman atau mengurangi ancaman ke tingkat yang dapat diterima. Contoh pengamanan tersebut meliputi :

·    Mendapatkan pemahaman yang tepat tentang jenis bisnis klien, kompleksitas usaha, syarat spesifik dan tujuan perjanjian, sifat dan lingkup pekerjaan yang akan dilakukan ;

·         Mendapatkan pengetahuan dari industry yang relevan atau materi;

·         Memiliki atau mendapatkan pengalaman dengan peraturan relevan atau pelaporan;

·         Menugaskan cukup staf dengan kompetensi yang dibutuhkan;

·         Menggunakan tenaga ahli jika diperlukan;

·         Menyetujui kerangka waktu yang realistis untuk kinerja perjanjian; atau

·       Mematuhi kebijakan dan prosedur Quality Control yang di rancang untuk memberikan keyakinan yang memadai bahwa perjanjian yang spesifik diterima hanya jika mereka dapat menyajikan secara kompeten.

210.8  Ketika seorang akuntan publik profesional bermaksud untuk bergantung pada saran atau kerja seorang tenaga ahli, akuntan publik profesional harus menentukan apakah ketergantungan tersebut dijamin. Factor-faktor yang perlu dipertimbangkan meliputi : reputasi, keahlian, sumber daya yang tersedia dan standard etika dan professional yang berlaku. Beberapa informasi mungkin bisa di peroleh dari hubungan sebelumnya dengan tenaga ahli atau dari konsultasi lain.

Perubahan dalam Perjanjian Profesional

210.9  Seorang akuntan publik profesional yang diminta untuk menggantikan akuntan publik profesional lainnya, atau  siapa yang sedang mempertimbangkan penawaran untuk perjanjian yang saat ini dipegang oleh akuntan publik profesional lain, harus menentukan apakah ada alasan apapun, alasan profesional atau sebaliknya, untuk tidak menerima kerja sama, seperti keadaan yang menciptakan ancaman terhadap kepatuhan prinsip dasar yang tidak bisa di hilangkan atau di kurangin ke tingkat yang dapat di terima oleh aplikasi pengamanan. Sebagai contoh, mungkin ada sebuah ancaman profesional kompetensi dan keteilitian jika seorang akuntan publik professional menerima kerja sama sebelum mengetahui seluruh fakta yang relevan. 

210.10 Seorang akuntan publik  profesional harus mengevaluasi signifikansi dari setiap ancaman. Tergantung pada jenis dari kerja sama, ini memerlukan komunikasi langsung dengan akuntan yang ada untuk menetapkan fakta-fakta dan keadaan mengenai perubahan yang diusulkan sehingga akuntan publik profesional dapat memutuskan apakah baik untuk menerima kerja sama tersebut. Sebagai contoh, alasan nyata untuk mengubah perjanjian mungkin tidak sepenuhnya mencerminkan fakta-fakta dan mungkin menunjukkan ketidaksetujuan dengan akuntan yang ada yang dapat mempengaruhi keputusan untuk menerima perjanjian.

210.11 Perlindungan harus diterapkan ketika diperlukan untuk menghapus setiap ancaman atau mengurangi ancaman ke tingkan level yang dapat diterima. Contoh prlindungan tersebut meliputi :

·      Ketika membalas permintaan untuk menyerahkan tender, menyatakan dalam tender itu, sebelum menerima perjanjian, hubungan dengan akuntan yang ada akan diminta sehingga pertanyaan dapat dibuat sesuai dengan apakah ada alasan  professional atau alasan lain mengapa perjanjian tidak boleh diterima.

·        Meminta akuntan yang ada untuk memberikan informasi yang diketahui pada fakta-fakta atau keadaan yang, dalam pendapat akuntan yang ada, akuntan yang diusulkan sadar sebelum memutuskan apakah kerja sama diterima: atau

·         Mendapatkan informasi yang diperlukan dari sumber-sumber yang lain.

            Ketika ancaman tidak dapat dihapus atau dikurangi ke tingkat yang dapat diterima melalui penerapan perlindungan, akuntan publik profesional harus, kecuali ada kepuasan mengenai fakta-fakta yang diperlukan dengan cara lain, menolak kerja sama.

210.12 Seorang akuntan publik profesional mungkin diminta untuk melakukan pekerjaan yang gratis atau tambahan untuk pekerjaan akuntan yang ada. Keadaan seperti itu dapat menimbulkan ancaman terhadap kompetensi profesional dan ketelitian yang disebabkan dari, kurangnya atau ketidak lengkapan informasi. Signifikansi dari setiap ancaman harus dievaluasi dan pengamanan diterapkan ketika dibutuhkan untuk menghapus atau mengurangi ancaman ke tingkat yang dapat diterima. Sebuah contoh  pengaman tersebut adalah memberitahukan akuntan yang ada tentang pekerjaan yang diusulkan, yang akan memberikan akuntan kesempatan untuk memberikan informasi yang relevan yang diperlukan untuk pelaksanaan pekerjaan yang benar.

201.13 Seorang akuntan adalah terikat dengan kerahasiaan. Baik apakah akuntan profesional tersebut diijinkan atau disayaratkan untuk mendiskusikan urusan klien dengan akuntan yang diusulkan tergantung pada jenis kerja sama dan  pada:

a)      Apakah izin klient untuk melakukannya telah diperoleh; atau

b)   Persyaratan hukum atau etika yang berkaitan dengan komunikasi dan pengungkapan, yang mungkin berbeda di setiap yurisdiksi.

         Keadaan dimana akuntan professional mungkin diperlukan untuk mengungkapkan informasi rahasia atau dimana pengungkapan tersebut sebaliknya diperbolehkan diatur dalam Pasal 140 Bagian A dari Kode Etik ini.

Tips dan panduan menghadapi PI (Penelitian Ilmiah)

Haaloo :D

Yang biasa lihat blog ini pasti heran deh, blog khusus buat tugas-tugas kuliah malah aku gunain buat share pengalaman hehehe.. Dijamin deh informasi yang mau aku share ini bakal berguna buat kalian yang membacanya :D

Kali ini aku mau nge-post tentang pengalaman aku menghadapi PI.. kalian tahu kan apa itu PI? PI itu singkatan dari Penelitian Ilmiah, dimana kalian bakal ngehadapi saat tingkat 3 *buat yang jenjang strata 1*

Jadi, sewaktu kalian di akhir semester tingkat 3, kalian bakal di suruh buat paper  Penelitian Ilmiah untuk salah satu syarat kelulusan Strata Satu :o

Dari awal semester 6 juga ada kok mata kuliah yang membahas tentang itu. Nah, dari awal semester 6 juga kalian bakal disuruh baca-baca jurnal atau penelitian buat “tahu” apa sih PI itu? Dulu waktu awal semester 6 aku juga sama sekali blank tentang PI, apa sih PI itu? Disuruh ngapain sih? Gimana cara mulainya?

Nah dari membaca-baca jurnal dan penelitian yang ada, diharapkan kita bakal tahu apa dan bagaimana cara ngehadapi PI.. yaah kalau soal petunjuk pembuatan PI, menurut aku sepertinya setiap universitas atau jurusan punya ketentuan masing-masing.. jadi waktu di zaman aku, Dosen Pembimbingnya ngasih petunjuk pembuatan PI, atau kalian juga bisa inisiatif minta petunjuk pembuatan PI nya.. tapi ya secara garis besar, kira-kira PI itu terdiri dari :

•          Cover
•          Lembar pengesahan
•          Abstraksi
•          Kata Pengantar
•          Daftar isi
•          Daftar table
•          Daftar grafik *jika ada
•  Bab I : pendahuluan (berisi latar belakang, rumusan masalah, batasan masalah, tujuan penelitian, metodologi penelitian)
•         Bab II : Landasan teori (berisi tentang materi/ grand theory yang di gunain)
•       Bab III : Metodologi penelitian (berisi penjelasan atau pengenalan objek penelitian, data/variable yang digunakan, metode pengumpulan data, dan alat analisis yang digunakan)
•        Bab IV : Pembahasan (berisi tentang perhitungan dan pembahasan penelitian yang kita kerjakan serta diikutin dengan penjelasannya)
•          Bab V : Penutup (berisi kesimpulan dan saran)
•          Dafta pustaka
•          Lampiran

Yang diatas itu kira-kira penyusunan PI yang aku gunain, buat jenis font, ukuran font dan yang lain-lainnya, biasanya di tentuin juga (aku juga tahu ketentuan itu dari petunjuk pembuatan PI yang aku dapat). Btw aku Universitas Gunadarma Fakultas Ekonomi Jurusan Akuntansi. Saran aku sih waktu membuat/mulai mengetik papernya, kalian punya penelitian sejenis yang dijadikan acuan. Yah boleh juga lihat-lihat PI yang lain buat referensi tambahan. Selain itu kalian juga pasti dapat Dosen Pembimbing (DP) yang ditentuin dari Univ nya.. yah masukan juga nih supaya lancar, ikutin aja “rule”-nya si dosen pembimbing hehe. Kalau ada yang kurang di mengerti ya tanyain aja sewaktu “pertemuan” yang udah di schedule kan. Biasanya sekali seminggu sesuai dengan deal nya DP dan mahasiswa.

Nah, sekarang di skip ya, langsung ke saat ACC (accept) PI buat sidang. Saat kalian dibilang “Kamu saya acc” oleh DP, perjalanan kalian masih panjang dari kata “selesai”. Sewaktu udah dapat surat acc, itu tanda nya kalian sudah di perbolehkan untuk mendaftar sidang PI. Untuk Univ Gunadarma, loket PI Fakultas Ekonomi dibuka hanya hari Selasa dan Jumat, jam 10.00-11.30 lalu 13.00-14.00 *kalau ga salah ingat hehe x.x* disarankan dari jam 9 atau jam 08.30 kalian udah datang, karna selalu rame yang mau mengantri untuk daftar sidang. Atau kalau kalian mau datang jam 10 tepat juga gpp sih, bebas hehehe.

Nah buat daftar sidang, ada syarat-syarat berkas/dokumen yang harus di bawa. Syarat-syaratnya tertulis di surat ACC yang diberikan oleh DP kok. Nih, saran lagi ya, semua dokumen yang udah ada kalian sediakan di fotokopi aja buat jaga-jaga, karna nanti bakal ada fotokopian yang diminta oleh orang loket PI nya. Oh iya.. kalian tau kan loketnya berada dimana? Loketnya itu di kampus D Depok, di baak nya (samping masjid). Semua mahasiswa/i yang berasal dari tangerang, kalimalang, salemba daftar sidangnya ya di Kampus D Depok ini, jadinya ga heran banyak orang yang mengantri buat daftar sidang dan keperluan yang lainnya. Untuk fakultas yang lain aku ga tau kapan jadwal buka loket nya hehe.

Oke, lanjut ke topik. Saat udah daftar, surat ACC yang tadi bakal di tulis tanggal sidang, jadwalnya, dan tempat sidangnya di gedung mana.

Setelah dapat tanggal sidangnya, saatnya buat prepare sidangnya. Yang dibutuhin sewaktu sidang itu yaitu :

• Paper PI kalian di jilid 4, 3 buat Dosen Penguji, 1 buat pegangan kalian. Di jilid 3 doang juga gpp, bebas hehe.
• Nah sewaktu aku sidang, media yang digunakan buat presentasi yaitu OHP. Jadi, yang dibutuhkan itu transparasi. Transparasi buat presentasi nya dibikin 5 lembar aja *minimal*. Lembar 1 (untuk judul PI, nama kamu, NPM, nama DP), lembar ke-2 (latar belakang), lembar ke-3 (untuk rumusan, batasan masalah dan tujuan), lembar ke-4 (untuk pembahasan, diringkas jadi satu ya), lembar ke-5 (kesimpulan dan saran). Yaaah buat transparasi nya boleh sih lebih dari 5 lembar, tapi jangan terlalu banyak, coz nanti juga di suruh skip sama Dosen Penguji nya kalau kebanyakan.
• Transparasi nya sih ga harus dalam bentuk power point, dalam bentuk ms.word juga bisa kok, dan lebih bagus kalau polos ya tanpa gambar dll.

Saran lagi nih, sewaktu presentasi, lebih bagus kalau kamu gunain kata-kata kamu sendiri tapi tetap formal yaa, jangan terpaku sama tulisan yang ada di transparasi. Kunci nya ya kuasai PI kamu, teori dan yang lain-lainnya. Insya Allah kalau kamu kuasai PI kamu, pas ada sesi pertanyaan atau di tanya mendadak, kamu pasti bisa ngejawab dan lancar deh sidangnya hehehe..

Nah, pas sehabis giliran kalian sidang, kalian bakal disuruh revisi sama dosen nya, diberi waktu untuk revisi oleh dosennya. Saran aku, dengerin apa kata dosennya. Nah pas udah selesai revisi, bawa hasil revisi ke dosennya. lalu kalau kalian lagi lucky, sekali revisi langsung di ACC revisiannya :D yah tergantung tingkat/berapa revisi sih yang harus di perbaiki. Kalau yang disuruh revisi nya dikit, yaa sekali ketemu juga langsung di ACC revisi-annya. Saat udah ACC Perbaikan, kalian juga udah mulai bisa tuh bikin HARD COVER PI kalian :p

Oke lanjut.. pas udah dapat surat ACC PERBAIKAN dari si dosen penguji nya, kalian bawa surat ACC revisi tersebut ke loket PI lagi (aku kan FE, jadi nya ke loket PI jurusan FE) buat minta tandatangan cap lulus.

Hmmm, next step.

Saatnya upload dokumen yang waktu kalian presentasiin (yang minimal 5 lembar itu lho). Sebelum itu, kalian harus isi form.

Nah setelah isi form, kali ini kalian harus upload dokumennya, harus dalam bentuk PPT (Power Point), kalian bisa upload di Studentsite.gunadarma.ac.id lalu ke bagian Deposit Library.. nah ketentuan template/design buat dokumen PPT untuk FE bisa di ambil di bagian “download” di Deposit Library nya, untuk FE template nya yang warna orange yaa :D

Sebelum kalian upload dokumen PPT nya, kalian harus ubah dulu PPT itu ke bentuk .pdf *baca ketentuannya*.. isi form untuk “Jenis Penulisan” nya yaitu Slide Presentasi, setelah di upload dan muncul hasil upload annya, tentuin juga jenis dokumennya. Jenis dokumennya yaitu Dokumen Presentasi.

Lalu, klik deh “Kirim Penulisan”. Setelah klik kirim penulisan, otomatis kalian ke home, lalu klik “bukti upload”, save bukti upload itu. Bukti upload itu harus di print, dan di bawa ke loket Perpustakaan di Kampus D untuk di tandatanganin juga, letaknya di kampus D gedung 3 tepat di depan bank DKI.

Penampakan loket perpustakaan

NAAAH, FINALLY! Minta tanda tangan orang-orang penting yang tertulis di LEMBAR PENGESAHAN PI kamu.. Kamu harus bawa SURAT ACC PERBAIKAN YANG UDAH DI TANDA TANGAN + BUKTI UPLOAD YANG UDAH DI TANDA TANGAN + HARD COVER PI KAMU. Semuanya kamu bawa ke loket PI sesuai jurusan kamu, lalu tinggalin deh, tunggu di tanda tangan. Dan done ~ selesai ~

Eh, belum selesai deh.. masih ada lagi tahapan-tahapan yang harus di hadapi buat nyelesain "PI" ini.. masih harus upload ms,word nya, lalu minta lagi cap bukti dll.. tapi masih ini dulu yang aku ketahui tentang proses penyelesain PI ini.. aku nya sendiri sih masih mau minta cap dan tanda tangan buat surat ACC perbaikan.. jadinya kalau ada info lagi, bakal aku update deh hehe :D

Nah itu aja informasi dan pengalaman yang mau aku share, semoga bermanfaat ya ;) jangan lupa kasih comment buat post an aku yang ini.. hehehe itu aja ;D thank you ~

The Most 10 Glorious Festivals in The World

Most of countries have unique festival which routine celebrate every year. It's not only about fun for their own people but the festival its self has been an attraction object for tourists or travelers.

Festival is an attraction for travelers. Through festival, travelers could be more recognize the local community or the culture. Moreover, if the festival is enlivined by many residents. It would be so exciting!

From the Matador Network, Friday (4/1/2013), here they are the most 10 glorious festivals in the world!

1.     La Tomatina

From its name, the festival closely related to tomato. Yeah, La Tomatina is a tomato throwing festival in Bunol City, Valencia Province, Spain. This tradition has been carried since 1945 and became a tourist attraction.

Festival takes place on the last Wednesday on August. Approximately 30.000 people will take down to the streets and throwing tomatoes. Tourist can be take the part of it. Prepare for the glasses, because the red color of the blood from tomatoes will be splattered covering all your body!

The Tomatoes's War in Spain

2.     Full Moon Party

For the party lovers, please come to the Ko Pha Ngan Island in Thailand. There are The Full Moon Party, which is party on the full moon. The party began since 1980s, this party always visited by many tourists. Estimated, 10.000-20.000 tourists always come to this party.

Full Moon Party is held every month during the full moon visible. All night, there will be live music and Djs. Don't worry about the dress code. Many tourists who come to the beach with simple beach-style.

3.     Burning Man

Burning man is not a regular festival. Burning man is an arts festival which held in the Black Rock Desert, arid region in northern Nevada, United States. In the last August, for 8 days, the participants held an annual arts festival such as dance, decorative kite, and fashion show.

Uniquely, the participants set up camp here for the night. Remember, money doesn not apply in here. So you can barter to the other fellows to get water. Don't forget to bring comfortable clothes, glasses, and sunblock because you will be in desert. The main event is the burning of a giant statue shaped man. It's so exciting!

4.     Songkran

Want to know how the feel wet using a water pistol? Came to Bangkok or Chang Mai in Thailand on the middle of April. At the time there is Songkran Festival which is Thai New Year Celebration. Well, after praying, all people and tourists here will wet. This is the biggest water fight in the world!

You can bring your own pistol or something else to enliven this festival. This festival is believed to wash aways sins in the past year. Remember,  you still have to be nice and uncomplicated as during festival.


5.     Glastonbury Music Festival
For the travelers who fans of music, Glanstobury Music Festival in Pilton, England, is not to be missed. This festival takes place weekennds in June and enlivined by hundreds of thousands of people from around the world.

Festival lasts for three days. Festival was design to provide an appreciation for art, music and also the earth. In addition, to hundreds of thousands of people, Glastonbury Music Festival is also celebrated by hundreds of musical performances. The things that you need to bring is, the ticket, tent, sleeping bag, foods, and every thing needed to have fun!


6.     Holi
India has a unique festival of Holy on March. The festival has always been waiting for tourist. In this festival, people will throwing colored powder and water flush. The festival is also be a moment of massive for praying to the Gods to invoke the smooth life during the year ahead.

Holi is a celebration to welcome spring in India. The festival lasts for two days. The first day, made a huge bonfire which aims to commemorate the death of the evil named Holika. The bonfire event named Holika Dahan. The next day, hundreds of people will throwing colored powder such as red, orange, yellow, purple, and green. Splashy!

7.     Bay Breakers
Bay Breakers is the annual footrace in San Fransisco, California, during the 3rd week in May. The length of the track is 7 miles or about 11 miles. This race began since 1906. At the time, this trace serve as encouragement to the local community who still alive after the earthquake hit.

Bay Breakers enlivined nearly 70 thousand people annual. Interestingly, you are free to use any costumes in this running race. This is the interest for tourists. There are participants who wear Star Wars's costume, Royal Clothes, Clown, until there are naked!

8.     Australia Day
Australia can't get off from 2 things, there are bear and barbeque. You can find them anywhere in Australia when Autralia Day celebration, 26th January every year. Australia Day is to celebrate the arrival  Europeans on the continent of Australia.

During this celebration, people around Australia will be partying. Don't be shy to join the party. If you haven't  friends of Australia, just come to the beach and bring bear. The Australians would love to make friends with new people!


9.     Queen's Day
In Netherlands, there is Queen' Day which is the biggest festival there. The festival is a celebration of their Queen's birthday. Initially to celebrate of Queen of Juliana's birth. but now become the celebration of Queen of Beatrix. This celebration falls on April 30th. The biggest celebration ever exist in Amsterdam.

All of the Dutch people was partying. They were partying in the streets, on above the cruise ships, and also in the canals. With music and bear, everyone dissolve in joy. You can join to the party, but to remember, wearing orange's clothes or something else colored orange!

10.   Calgary Stampede
Do you know about cowboy who style on horseback? Well, you can see the rodeo's cowboy for 10 days in Calgary, Alberta Province, Canada. Not only cowboy, but you can also join to the party in that festival.

This festival also to be the largest festival in Canada. This festival takes place in the second week of June. In here the communities are partying, starting from the elderly to young children. You also can join with them. Be ready to dress cowboy-like while listening country music in there.

Note that 10 festival for your next travel's agenda. Then choice, want to throwing tomatoes, water's battle, run wearing uniques's costume, or styling like cowboy's style?

Sources :
http://travel.detik.com/read/2013/01/04/190627/2133643/1383/1/perang-tomat-dan-9-festival-paling-meriah-di-dunia
Warta Kota, Sunday 26th May 2013

Some Useful Advice For You

The Power of Choice
Dear readers,
Life is about choice, and every choice you made will give you big influence to your own self.
What job will you choose? With whom you will get married? Where will you live? What will you do today?
But, there is more important choice, it is Will become who you are?
Therefore readers.. Choose the words that you will gonna say. 
Words can be influenced your mind and impact on others. 
More positive words that you will gonna say, the more true positive results.
Choose what will you gonna think. Our thoughts create an opportunity that we even don't know will ever exist.
Choose the respond and the reaction on everything that happened to you.
The life journey is not always going easy.
Obstacle, bitterness, and resentment might be ever you taste. But, you have a choice of how to respond to the events that happen in this life.
Dear readers, we may not able to control things that happen to us, but we able to choose and control our thoughts that ultimately shape our attitudes.


Focus on Goals

"One reason so few of us achieve what we truly want is that we never direct of our focus, we never concentrate our powe. Most pepole dabble their way through life, never deciding to master anything in particular." - Quote by Tony Robbins.

Do you still remember the experiment of burning a paper with magnifer when you stil on the school?

The paper was burned after the magnifer successfully focuses the sunlight on a single point.

We were so!

Human was created by God with unlimited potential. But the reality is, only few of people who struggle to achieve it.

We really can do anything, but we are not always able to do everything.

Allowing others people decide your agenda in life, make you not focus on the purpose of life. 

You maybe could be person who do many things, but couldn't mastering at all.
You should avoid be person who is able to do some work, but focus on one your skills.
Grow-up to reach your maximal potential by :
-  Focus on the main target
-  Focus on continuous improvement
-  Focus on the future, not on the past
Focus on your strenghts and develop the strenghts. That's where you devote your time, energy, and your resources.
Keep growing and improve yourself. In leadership, if you stop to growing, then you are finished.

Sources :
Anne Ahira Newsletter : Think & Succeed!

My Research Scientific Design

Yanita Utami
28219595
3EB15

Title of research : Evaluation of Company Performance use Economic Value Added method (EVA) – subject : Television Companies

Background :

Commonly, evaluation of company performance is calculate based on financial ratio due one specific period which based on financial report that be made by the company. Purpose of financial ratio is for evaluate performance of company for one accounting period, moreover for take the strategy decision which will be determined by the company to the next accounting period.

Evaluating based on financial ratio is very depend on method or accounting treatment which be used in construct the financial company’s report. This situation impact the imperfection or the weakness to the traditional accounting measures. Therefore, performance and achievements of company which be measured based on financial ratios could not be accounted again.

For anticipate many problems which come in performance financial measures based on accounting’s data, then arose the thought of financial performance measures based on Economic Value Added (EVA). EVA is the measure of economic value added which produced by the company as a result from activity or management strategy with EVA, the owner of company will only give the return of activity which added the value and discard the activity that have possibility to ruin or reduce the entire value of a company.

Method of the research :

The research methods that be used is the Economic Value Added method which determines wether a company has a value creation (value created) or destruction of value (destroying value).

Data/Variable :

The data that be used are the secondary data financial statement balance sheet and income statement that can be taken from the website www.idx.co.id. We have two research variables. Two companies which is engaged in the same field, the television companies. They are Indosiar Karya Media Ltd.co. and Surya Citra Media Ltd.co. period of 2008-2012.

The Analysis is used :

The analysis used the descriptive quantitaif analysis, where the analysis clarify the situation of the state of he company through the calculation of the numbers that have been through.

Methods of data collection :

Secondary data collection methods as well as researching, assessing, and reviewing the literature related to the problem under study.

Describe Myself

I know it's too late to post article about myself. Why I don't post article about myself at the first post? Well, it's better to late than nothing to do at all, right? 

Actually, if you ask me about describe myself, I'm not really good at describe myself either. Because I need someone or other people and need their prespective to describe myself too, it's not about my only own prespective. Yet, I try to describe myself, use my own prespective.

Well first, I would like to introduce myself. My name is Yanita Utami. I was born on January 4th 1993 at Pekanbaru, Riau, Indonesia. My pre-school was at Raudha Pre-school at Pekanbaru, Riau too. My Elementry School was Public Elementary School 036, Graduation of 2003-2004. I was entered Public Vocational School on 2007 at SMK N 1 Pekanbaru, majoring in Tourism, then in the same year I moved to Jakarta and was entered Public Vacational School at SMK N 33 Kelapa Gading, North Jakarta. I was graduated on 2010 as SMK N 33 Graduation. Then, I got schoolarship from Gunadarma University and decide to entered Gunadarma University in Economic Faculty, Accounting Major. And now, I'm in the middle of mid semester exam, 6th semesters. Well then, that's all the list of my education until now.

Okay, now I will tell you about my nature and try to describe myself. I am a curious person, I have a lot many things that I want to know about. I am a hard worker. I love adventure, but I am lazy enough to nothing to do. Sometimes I impatient and sometimes I patient enough to wait something. Well, If I interested about something, I will dedicate myself to search all about that 'something'. I also could get distracted, but If I focus about something, I could ignore everything around me and just focus about one subject. I love English, and I am about learning that subject to improve my English. Do you know? I have some kind of problem about English  . Maybe I could little understand about what people said in English and could understand if I read text in English, but I have problem in speaking English. I frequently forget the word that I want to speak to. That's problem which I try to overcome :|

Well, if you read my education lists, you will know that I was move my majoring from tourism to accounting. Truthly, I am interested about accounting, but when I entered the public vocational school, I was put on toursim majoring wether I choosed accounting majoring in the first, but eventually the school was put me on that majoring. I was able to following the class, and now I'm not regret that I had entered the tourism majoring. I have a lot experience when I was in this majoring. I learned a alot about tourism. And I was very enjoyed to experience that's all. But now, eventually I can experience study accounting majoring and I able to following the subject in university :) and you can say that I love traveling and math.

About my nature, I interested to following some stuff such as volunteer on charity. I am a stubborn person. If I have choosed a decision, it would be hard to change my decision that I took. Which mean, I am opionated. I am the person that can you trustworthy. I am loyal. Loyalty and faithfulness are always be upheld. My weakness is about socialization. I am weak in socializing and until now I try to overcome my weakness. I am quite enough and love to think about something. I love think, I love reading, I love music, and I loved to philosophize by myself. Despite I love traveling and calculating, I am love and interested about psychology, forensic, and love reading and watching crime's stuff. When I was little kid, I have dream become police, lawyer, nurse, and detective. Well, I love that stuffs :)

Deep in my heart, I always wanting to do something useful for most of people. But I don't know from where I could start. I always wanting to do something different which useful for most of people.

Okay, I think that's all about myself that I can describe to you. However, it still my prespective. I don't know about myself in other people's sight. Well, if all of you that known me, could you please to describe me from your prespective? :)

Cat, Kitten, The Small - furry - cute and mew animal

Cat, Kitten, The Small - Furry - Cute and Mew Animal

Cat, who does not know about this adorable animal? You must know about this furry creature, don't you? Yeah.. This creature can be found anywhere and actually humans keep them as a pet in the house. 

Cat or Felis Silvestris Catus is a small, furry, domesticated and carnivorous mammals. It is often called the house cat when kept as an indoor pet, or simply the cat when there is no need to distinguish it from other felids and felines. Felidae is the biological family of the cats; a member of this family is called a felid. The most familiar felid is the domestic cat, which first became associated with humans about 10.000 years ago. Felinae is a subfamily of the family Felidae, which include the genera and species listed below. Most are small to medium-sized cats, although the group does include some larger animals, such as the cougar and cheetah.

Cats are often valued by humans for comapanionship and their ability to hunt vermin, mouses and household pests. Cats are similiar in anatomy to the other felids, with strong, flexible bodies, quick reflexes, sharp retractable claws, and teeth adapted tokilling small prey. Cats can hear sounds too faint or too high in frequency for human ears, such as those made by mice and other small game. They can see in near darkness. Like most other mammals, cats have poorer color vision and a better sense of smell than humans have.

Despite being solitary hunters, cats are a social species, and cat communication includes the use of a variety of vocalizations (meowing, purring, trilling, hissing, growling and grunting) as well as cat pheromones and types of cat-specific body language.

Cat gestation period is abut 63 days. Kittens born in deaf and blind condition. Their eyes really open at the age of 8 - 10 days. Cat gets sexual maturity at the age of 10 - 15 months.

Commonly, cats are afraid of water. But, there are some of cats that not afraid of water, instead they are love swimming. The race of cat that not afraid of water is the purebred cat of Turkish Van.

Turkish Van

Turkish Van swimming

How adorable you are!

In this world, there are so many race of cats. Each of them has special characteristic, but because of the frequent of interbreeding between races, most of cats classified in the type of long hair and short hair, according the fur type that covered its body. There are many race of cats, such as:

1.  Manx, or people called it Rumpy. The fur colour is brown and lavender, they are loyal, friendly and smart. 

Manx cat

2.  Maine

Coon, origin of Marine, United States, Angora and American Shorthair offspring. Their nature commonly friendly, shy and cute. It has thick fur, soft and have variety of colour.

Maine Coon

3.   British Shorthair

    Bred in England. This cat is calm, warm, gentle and smart. The fur coulour is plain, white, black, blue, red, cream, dark black and mottle.

4.  Burmese (Burma), this cat were bred by Dr. Thompson (U.S.A) from The Queen Mau's cat (Burmese). Their character is so adorable and attractive.

Burmese

5.  Chinchilla Longhair. These is the most elegantly persian cat. The ancestor of these cat came from England. These race have two kind of types, there are bright colour chinchilla (pure) and little dark one (silver gradation),

Chinchilla Longhair

I have four cats in my house, and it really need some consideration for pet them properly. Because to pet them properly, it's really need extra care and concern. People can called it "hobby". And do you know? If you really happy to breed some of cats, you can make it as opportunity to get money. You can breed some of race cat such as Turkish Van, Angora etc, and then sell them to the other cat lovers.

Sources : 

http://id.wikipedia.org/wiki/Kucing

Google

THE LAND OF THE RISING SUN - JAPAN

JAPAN

Japan being called "The Land of The Rising Sun", is a country located in Pacific Ocean in East Asia. Japan is the country which I really want to and I dream of to visit. I often dream about this, go traveling to this country. OH I FORGET! Do you know why Japan being called "The Land of The Rising Sun"? Because in Japanese, Japan being called 日本 Nippon or  Nihon. The character of日本 means "sun-origin", that's why Japan is sometimes reffered to as "The Land of The Rising Sun".

Japan is an archipelago of 6.856 islands. The four largest islands are Hokkaido, Honshu, Shikoku, Kyushu, which comprise about ninety-seven percent of Japan's land area. The capital city is located at Tokyo in Honshu's island.  Japan has four seasons which being called "shiki", they are Spring /Haru (on March, April, May), Summer/Natsu (on June, July, August) , Autumn/Aki (on September, October, November), Winter/Fuyu (on December, January, February).  On Spring in Japan, we can celebrate "Hanami". Hanami is the Japanese of traditional costum of enjoying see the beauty of flowers, in this case "flowers" always meaning "cherry blossoms" (Sakura) or less often "plum blossoms" (Ume). Oh God, I really want to experience the Hanami so damn.

Hanami Celebrations

There are a lot many things from Japan that really amaze me. Beside Japan still keep their traditional activity, they also has fascinating culture, friendly (and very polite) local, great food, excellent transportation options, lack of crime, and plenty of tourist acttraction outdoors (hot springs, mountains, beaches, forests, and lakes) and in the city (museums, temples, shrines aplenty -- along with quirky shops).

View of Mount Fuji, The Famous Mount in Japan.

Takaragawa Onsen (Hot Spring), Gunma, Central Honshuu.

Do you know? Beside Japan known as the country which still keep their traditional culture, they are also known as the country that has high-technology instead. In Technology, Japan able to competition in the global way with another country in this world.

There are so many things unique's stuffs that you can find in Japan too. Such as, they are have "Akihabara", also known as Akihabara Electric Town in district of Tokyo. Akihabara is amajor shopping area for electronic, computer, anime, games and otaku goods, including new and used items. In this district, you can find unique's people wear unique's stuff.

A Cosplayer pose at Akihabara's Street.

And here it is, the country that I always dream in of to visit. I hope I can visit this country with my family, friends, and people who I loved. Anyway, I always dream  if I can honeymoon to this country >.< *if I get married with the lovely husband, lol , I haven't a boyfriend anyway*

Sources : 
Wikipedia : Japan. 
http://freeandzz.wordpress.com/2009/10/18/iklim-dan-musim-di-jepang/
http://en.wikipedia.org/wiki/Akihabara
http://www.visitjapan.co.uk/

Economic Value Added

Hallo readers, today I want to give you a material reading about ECONOMIC VALUE ADDED or we can called it “EVA”.  Anyone know about EVA? Let me explain you something about EVA J

According Amin Widjaja Tunggal (2008), Economic Value Added (EVA) is a financial management systeml to measure economic profit in a company, which states that welfare can only be created if the company is capable to fulfill all operating costs and capital costs.

The Economic Value Added concept was first introduced by G. Bennet Steward, III, Managing Partner from Stern Steward & Co in his book “The Quest For Value” (Harper Business, 1991). The EVA concept became financial management system. According to the Economist magazine (2 August 1997) more than 300 companies in the world had adopted this system that based from EVA (Economic Value Added). These companies for example such as Coca cola, Quaker Oats, Boise Cascade, Briggs & Stratton, Lafarge, Siemens, Tate & Lyle, Telecome New Zealand, Telstra, Monsanto, SPX, Herman Miller, JC penney, and US Portal Services (Joel M. Stern, 2001, page 15-16).

Economic Value Added (EVA) is profits that left after reduced by cost of capital which invested to produce that profits. EVA is a benchmark value-based financial performance. EVA is a brenchmark which explain the absolute amount from shareholder value that created in a given period, actually for one year. EVA provide a good brenchmark of the value added by the company to shareholders. Therefore, if manager focus on Economic Value Added, then it will help ensure that they operate in a consistent way to maximize shareholder value.

Economic Value Added is indicator of value created from an investment. Economic Value Added Positive if the result of return higher than rate of return that investor wanted it, which means company have maximize their company’s value or indicate crating value. Whereas Economic Value Added  indicate negative value, signify that company’s value is reduce so that the rate of return resulting lower than rate of return desired by investor, which means the company not success create the value for capital’s owner or indicate destroying value.

English Business 2 - Exercise 3

1.      The defendant refused to answer the prosecutor’s questions C. because he was afraid that his answers would incriminate him.

2.      Mrs. Walker has returned D. the wallet to its original owner.

3.      The hospital owes D. twenty million of dollars to the government for the construction of the new wing.

4.      Sarah A. told to her professors that she could not attend classes next week.

5.      The artist was asked to show some paintings at the contest because A. he painted very good.

6.      If motorist do not observe the traffic regulations, they will be stopped, ticketed and have to pay fine.

The correct answer must be fined, because have to pay fine is not grammatically parallel with the others.

Then the correct sentence is, If motorist do not observe the traffic regulations, they will be stopped, ticketed, and fined.

7.      Fred, who usually conducts the choir rehearseals, did not show up last night because he had an accident on his way to the practice.

This sentence must be used the past perfect tense, because the action has already happened.

Then the correct answer is “Fred, who usually conducts the choir rehearseals, did not show up last night because he had had an accident on his way to the practice.

8.      A short time before her operation last month, Mrs. Carlyle dreams of her daughter who lives overseas.

Because the action already happened in the past, then the sentence must be past tense. So, the dreams must be change to the dreamed.

Then, there is the correct sentence : “A short time before her operation last month, Mrs. Carlyle dreamed of her daughter who lives overseas.”

9.      The atmosphere in Andalucia is open, warm, and gives a welcome feeling to all who have the good fortune to visit there.

The sentence of gives a welcome feeling must be change to welcome. Because gives a welcome feeling is not grammatically parallel with the others.

Then, the correct sentence would be like this : “The atmosphere in Andalucia is open, warm and welcome to all who have the good fortune to visit there.

10.  Some of the people were standing in the street watched the parade, while others were singing songs.

Watched is the incorrect answer, because this sentence is not parallel with the others. The others use past continous tense, then it should use past continous tense too. Watched must be change to be watching.

Then, the correct sentence would be like this : “Some of the people were standing in the street watching the parade, while others were singing songs.”