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I. Pendahuluan
Internal auditing adalah suatu penilaian, yang dilakukan oleh pegawai perusahaan yang terlatih mengenai ketelitian, dapat dipercayainya, efisiensi, dan kegunaan catatan-catatan (akutansi) perusahaan, serta pengendalian intern yang terdapat dalam perusahaan. Tujuannya adalah untuk membantu pimpinan perusahaan (manajemen) dalam melaksanakan tanggungjawabnya dengan memberikan analisa, penilaian, saran, dan komentar mengenai kegiatan yang di audit.
Untuk mencapai tujuan tersebut, internal auditor melakukan kegiatan–kegiatan berikut:
  • Menelaah dan menilai kebaikan, memadai tidaknya dan penerapansistem pengendalian manajemen, struktur pengendalian intern, dan pengendalian operasional lainnya serta mengembangkan pengendalian yang efektif dengan biaya yang tidak terlalu mahal,
  • Memastikan ketaatan terhadap kebijakan, rencana dan prosedurprosedur yang telah ditetapkan oleh manajemen
  • Memastikan seberapa jauh harta perusahaan dipertanggungjawabkan dan dilindungi dari kemungkinan terjadinya segala bentuk pencurian, kecurangan dan penyalahgunaan
  • Memastikan bahwa pengelolaan data yang dikembangkan dalam organisasi dapat dipercaya
  • Menilai mutu pekerjaan setiap bagian dalam melaksanakan tugas yang diberikan oleh manajemen
  • Menyarankan perbaikan-perbaikan operasional dalam rangka meningkatkan efisensi dan efektifitas
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ABSTRAK
Perubahan lingkungan strategis berupa globalisasi ekonomi, otonomi daerah, perubahan
preferensi konsumen dan kelestarian lingkungan, menuntut adanya perubahan serta penyesuaian beroperasinya kelembagaan pertanian. Tulisan ini ditujukan untuk mengkaji status keunggulan komparatif dan kompetitif beberapa komoditas pertanian, kinerja kemitraan usaha pertanian, dan revitalisasi kelembagaan pertanian guna mewujudkan keunggulan komparatif menjadi keunggulan kompetitif melalui strategi kemitraan usaha. Status keunggulan komparatif dan kompetitif menunjukkan meskipun sebagian besar komoditas pertanian hingga saat ini tetap memiliki keunggulan komparatif dan kompetitif, namun keunggulan yang dimiliki semakin rendah dan rentan terhadap perubahan eksternal, dengan nilai koefisien DRCR dan PCR mendekati angka 1 (satu). Sampai sejauh
ini belum terbangun kelembagaan kemitraan yang saling membutuhkan, saling memperkuat, dan saling menguntungkan, serta sifat kemitraan yang tidak berkelanjutan. Kelemahan mendasar yang ada antara lain adalah rendahnya komitmen antara pihak-pihak yang bermitra, bargaining positition yang tidak seimbang, serta kurang transparansinya dalam penetapan harga dan pembagian nilai tambah atau keuntungan. Kelembagaan Kemitraan Usaha Agribisnis Terpadu dilakukan dengan melakukan konsolidasi kelembagaan di tingkat petani dari kelompok tani mandiri ke arah kelembagaan formal berbadan hukum (koperasi atau assosiasi) dan revitalisasi kelembagaan penyuluhan ke arah Pusat Pelayanan dan Konsultasi Agribisnis, yang salah satu fungsinya adalah sebagai mediator dan fasilitator terbangunnya kelembagaan kemitraan usaha terpadu. Dengan strategi kemitraan usaha terpadu diharapkan dapat mewujudkan keunggulan komparatif menjadi keunggulan kompetitif baik di pasar lokal, regional maupun ekspor.
Kata kunci : Keunggulan Komparatif, Keunggulan Kompetitif, dan Kemitraan Usaha
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ABSTRACT
PT. Nanda Bangun Nusa is a success company in landscaping agribusiness, its indicated
by increasing of selling and profit of the company continually in the year, and getting the biggest market share until the company able to get position as Market Leader in landscaping agribusiness, especially in five stars hotel in Bali.
This research has aim to analysis marketing strategy of PT.Nanda Bangun Nusa to sustaining market leader position in landscaping agribusiness of five stars hotel in Bali.
This research use integrated analysis such as: a. Factor Internal External Matrix, b.
Profile Competitive Matrix and Mapping, c. BCG Matrix, d. Internal External Matrix (IE Matrix), e. Space and Vector Line Matrices, f. Marketing Mix-SWOT Combination Matrix, and g. SWOT Matrix. The result of research shows that the company able to apply differentiation focus strategy to ward off the treatment, impressing of competitor and the other factor external that is difficult to overcome, to sustain the highest market share and market leader position in industry landscaping of five stars hotel in Bali. This company is able to apply strong price strategy and product superiority, which is always guarded and supported by strong distribution strategy. However, the weak promotion strategy needs to straighten to sustain the highest market share and market leader position. To anticipate the condition of dynamic market, the company able to use sustainable competitive advantages, such as special characteristic of design traditional Balinese and product qualities, competitive price and distribution, experience of company in selling and good reputation in service to the customer,
as well as high market share to sustain its position as market leader in landscaping
agribusiness of five stars hotel in Bali.
Keywords: Marketing Strategy, Market Leader, Landscaping Agribusiness, Differentiation
Focus, and Competitive Advantages
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ABSTRACT
Previous empirical research on informativeness of earnings has focused on stockholders, and has not examined earnings informativeness for stockholders and bondholders. Stockholders are residual claimants and bondholders are fixed claimants, the informativeness of earnings should differ for these two types of investors. When firm is financially strong, earnings changes should be of limited relevance to bondholders,
but should be relevance to bondholders. In contrast, as the likelihood of financial distress increase, stockholder’s limited liability allows them to abandon the firm to bondholder and earnings change should be increasingly important to bondholders and less important to shareholders because earnings provide information on firm value. This suggest that the effect of earnings to stock return should decrease as the firm’s financial strength declines, while the effect of earnings to bond return should increase. In contrast, when firm’s financial condition is strong, the effect of earnings to stock return is higher than the effect of earnings to bond return. We refer to this as the liquidation option hypothesis.
The objective of this study is to examine liquidation option hypothesis. We use bond rating as financial condition’s measurement. Consistent with our hypotheses, we find that the effect of unexpected earnings to stock return is significant when firm is financially strong but the effect of unexpected earnings to bond return is not significant. When financial distress increase, the effect of unexpected earnings to stock return is not significant but the effect of unexpected earnings to bond return is significant
Key words : earnings, liquidation option hypothesis, bond returns, stock returns, informativeness of earnings
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