September 6th, 2009 | 
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- ADAPTATION AND INNOVATIONOrganization creativity and innovation are organizational processes that provoke continuing interest among managers and researchers alike. At the surface level, organizational creativity and innovation are viewed as processes by which individuals working together in a complex social system create a valuable, useful new product, service, idea, procedure or wo […]mpchekuri
- SENSITIVITY TRAININGSensitivity training laboratories were a cornerstone of early organization development efforts. Although they are used less frequently now as interventions, but they are still an important OD technique. T-groups are an excellent learning and change intervention, particularly for the personal growth and development of the individual. A T-group is an unstructu […]mpchekuri
- Organizational System designJust in any other aspect of decision making, it is important to point to the most fundamental aspect of business management i.e. the individualization of decision making based on organizational needs, wants and ability. It is safe to assume that most business concepts and fundamentals are uniform and apply to virtually all businesses. However, any [...] […]mpchekuri
- Human Resource Planning in Organization.An organization in process to achieve the goals or objectives it must ensure that it has enough number of people who can perform to achieve the goals. An organization must ensure the efficiency of the people and capabilities of the people to complete the tasks at right time that will help the organization achieve its [...] […]mpchekuri
- organizational systems effectivenessFree Ads People in the organization can tilt either way toward growth or toward stagnation. The design of the system in which people work can significantly influence which way they go and how far. The more they tilt toward stagnation, the higher the probability of developing organization illness. And in general ,the more they orient themselves [...] […]mpchekuri
- Organisational effectivenessOrganisational effectiveness represents a desirable attribute in organization. Effectiveness could be defined as the degree to which organization realizes its goals. Organisational effectiveness is the extent to which an organization, given certain resources and means ,achieves its objectives without placing undue strain on its members . Effectiveness is the […]mpchekuri
- Organizational Behavior Analytics.Organizational Behavior Analytics. Analyzing the stages in the evolution of organizational structures and their specific implications to behavior in organizations are the focus of this unit. Every organization has certain objectives or goals which it strives to accomplish. In order to do so, people work together in groups .The activities of each of these ind […]mpchekuri
- Organizational Behaviors TopicsChanges are taking place all around in organization. It is but natural that everything changes over time. What remains constant is change itself. Manager finds that changes need to be initiated at different levels within the organization –individual, group, structure, processes and subsystems coping with internal and external environmental changes. By scanni […]mpchekuri
- Organizational Behavior BasicsPlanned change is also called proactive change. In contrast, reactive change is one which takes place in random fashion as a crisis situation develops. For proactive or planned change to be initiated, manager shall be sensitive to the environment al changes affecting the organization by being boundary scanners so that organizational crisis situations can be […]mpchekuri
- Indonesia CPA Exam – 2010Seperti diatur dalam Peraturan Menteri Keuangan Nomor 17/PMK.01/2008, Departemen Keuangan Republik Indonesia menyerahkan penyelenggaraan Ujian Sertifikasi Akuntan Publik kepada Institut Akuntan Publik Indonesia (IAPI). Ujian ini disebut ‘Indonesia CPA Exam’. Untuk tahun 2010 ujian akan diselenggarakan selama 3 kali, yaitu pada tanggal 17 dan 18 Pebruari, 16 […]natawidnyana
- Daftar Lulusan CPMA (up to November 2008)Berikut daftar lulusan/alumni CPMA, sampai dengan angkatan V periode ujian November 2008. Angkatan I Periode I Desember 2006 No Nama Peserta Ujian Perusahaan 1 Desti Fitriani Lab. Akuntansi Universitas Indonesia 2 Gregorius Rudy Antonio Universitas Surabaya 3 Hotma Timbul Gultom PT. SAC Nusantara 4 Indra Pratama PT. Total E & […]natawidnyana
- SNA XI – Pengaruh Identifikasi Auditor atas Klien terhadap Objektivitas Auditor dengan Auditor Tenure, Client Importance dan Client Image sebagai Variabel AntesedenArtikel ini dipresentasikan pada Simposium Nasional Akuntansi XI (SNA XI) Pontianak. Pemakalah: E. Yuvisa, A. Rohman, and S. Handayani Abstracts: This study examines the influence of Auditors’ Identification with Their Client on Auditors’ Objectivity with Auditor Tenure, Client Importance and Client Image as Antesedent Variable. Continuing research by Bambe […]natawidnyana
- CPMA Examination 18-19 September 2009Berikut kami lampirkan informasi mengenai ujian CPMA Pembayaran biaya ujian yang dilakukan pada tanggal 29 September 2009 – 09 Oktober 2009, akan mendapat potongan 15%. Tabel untuk waktu ujian, pendaftaran dan pembatalan ujian : Waktu Ujian 18 – 19 November 2009 Periode Pendaftaran 29 September – 06 November 2009 Batas Akhir Pendaftaran […]natawidnyana
- Akuntansi Manajemen_Ch 12_Segment Reporting & DecentralizationBahan kuliah untuk chapter 12 ini silahkan download materi di bawah ini: Handout: Bab 12_Bahasa Indonesia (rewrite) Presentasi: Bab 12_English Posted in Audit Manajemen Tagged: Decentralization, Segment Reporting […]natawidnyana
- Audit II – Penyelesaian AuditAudit secara umum dilaksanakan dalam 4 pahase, yaitu: Phase I: planning PhaseII: begin field work Phase III: End of field work Phase IV: Completing Pada sesi ini akan dibahas tahap IV berupa completing the audit (penyelesaian audit). Pada tahap ini ada beberapa aspek yang harus diperhatikan, yaitu: Review contingent liabilities Review subsequent event Pen […]natawidnyana
- Audit II Sesi 7 – Audit terhadap Akuisisi dan Pembayaran Kembali CapitalSiklus ini mencakup audit terhadap perolehan dan pembayaran kembali capital. Capital yang dimaksud adalah hutang (liabilities) dan modal pemilik (owners’ equity). Beberapa kharakteristik khusus yang ada pada siklus ini yaitu: Relatif sedikit transaksi yang mempengaruhi saldo account. sebuah perusahaan tidak mungkin terlalu sering menerbitkan surat hutang a […]natawidnyana
- Audit II – Audit terhadap Tangible AssetsTangible assets pada neraca biasanya mencakup banyak jenis aktiva, tetapi secara umum dapat dikelompokkan dalam property, plant, dan equipment. Audit terhadap jenis aktiva ini biasanya tidak perlu dilakukan secara sangat mendalam, karena transaksi yang melibatkan aktiva ini tidak terlalu banyak dan aktiva secara fisik mudah diidentifikasi sehingga sulit untu […]natawidnyana
- Akuntansi Manajerial Sesi 6 – Activity Based CostingPada sesi ini dibahas mengenai ABC yang mencakup: Apa itu ABC dan apa bedanya dengan traditional costing system Memahami activity cost pool: pengertian, cara menentukan rate, dan assign cost to cost poll (fist stage allocation) Assign costs to cost object (second stage cost allocation) Penggunaan ABC dalam menentukan harga produk dan profitability analysis […]natawidnyana
- Audit II Sesi 5 – Audit terhadap Siklus Persediaan dan PergudanganAudit terhadap siklus persediaan dan pergudangan mempunyai keunikan atau tingkat kesulitan tersendiri bagi Auditor. Hal ini disebabkan oleh kharakteristik dari persediaan yang menimbulkan kesulitan itu, yaitu: Persediaan umumnya merupakan komponen utama dalam neraca dengan nilai yang material Persediaan dapat tersebar di beberapa lokasi sehingga menyulitkan […]natawidnyana
- Weeks 10 and 11 – notes onlyThe audio files for weeks 10 and 11 were lost when attempting to transfer them from the recording device to computer. Many apologies. However, the notes can be accessed below. Notes for week 10 – Theism Notes for week 11 – Entertainment […]gavinbrown
- WEEK 9 – Audio and notesWeek 9 – Sociology: How do we live in society? download audio download notes Summary Week 9 explores the biblical view of society, including God-ordained social institutions and how the individual believer is to engage society and culture. […]gavinbrown
- WEEK 8 – Audio and notesWeek 8 – Biology: Where did we come from? download audio download notes Summary Week 8 covers Creationism from a biblical perspective, and identifies other worldviews’ position on the origins of life. […]gavinbrown
- WEEK 6 – Audio and notesWeek 6 – Ethics: How should we act? download audio download notes Summary Week 6 explores two sides of Christian ethics: position and action. First, it is critical that Christians adopt ethical positions that are biblical. Secondly, we must live ethically, demonstrating the courage of our convictions. Additionally, week 6 dives into some important bioethica […]gavinbrown
- WEEK 5 – Audio and notesWeek 5 – Learning to think biblically download audio download notes Summary In week 5, we discuss the necessity of knowing the Bible, correctly interpreting the Bible, and applying its truth to all of life. Also addressed is the importance of exegeting culture and interpreting cultural messages that come to us through different types of media. [...] […]gavinbrown
- WEEK 4 – Audio and notesWeek 4 – Competing Worldviews 2 download audio download notes Summary Week 4 contains and a broad summary of both the New Age and Postmodern worldviews. Additionally, both are contrasted with the Christan worldview and examined in light of Scripture. […]gavinbrown
- WEEK 3 – Audio and notesWeek 3 – Competing Worldviews 1 download audio download notes Summary Week 3 serves as both an introduction to competing worldviews and a broad summary of both the Islamic and Secular Humanist worldviews. […]gavinbrown
- Pendahuluan Tentang PajakSebelum menelusuri lebih jauh tentang perpajakan, apa salahnya kalau kita tahu definisi pajak itu sendiri dan fungsi serta ciri-cirinya : Definisi pajak itu sendiri adalah berupa iuran masyrakat kepada kas negara yang bersifat memaksa tanpa imbalan sedikitpun yang diatur oleh UU. Lembaga pemerintah yang mengatur dan mengelola perpajakan di Indonesia yaitu Di […]nina
- Syarat-syarat Pemungutan PajakAgar pemungutan pajak tidak menimbulkan hambatan atau perlawanan, maka pemungutan pajak harus memenuhi syarat sebagai berikut: Pemungutan pajak harus adil (syarat keadilan). Sesuai dengan tujuan hukum, yakni mencapai keadilan undang-undang dan pelaksanaan pemungutan haruslah adil. Adil dalam perundang-undangan diantaranya mengenakan pajak secara umum dan me […]nina
- Hukum Pajak Materil dan Hukum Pajak FormilHukum Pajak mengatur hubungan antara pemerintah (fiscus) selaku pemungut pajak dengan rakyat sebagai Wajib Pajak. Ada 2 macam hukum pajak yaitu: Hukum pajak materil, yaitu memuat norma-norma yang menerangkan antara lain keadaan, perbuatan, peristiwa hukum yang dikenai pajak (objek pajak), siapa yang dikenakan pajak (subjek), berapa besar pajak yang dikenaka […]nina
- Beberapa Macam Teori yang Mendukung Pemungutan PajakAtas dasar apakah negara mempunyai hak untuk memungut pajak? Terdapat beberapa teori yang menjelaskan atau memberikan justifikasi pemberian hak kepada negara untuk memungut pajak. Teori-teori tersebut antara lain adalah : Teori Asuransi Negara melindungi keselamatan jiwa, harta benda, dan hak-hak rakyatnya. Oleh karena itu rakyat harus membayar pajak diibar […]nina
- Kedudukan Hukum PajakMenurut Prof. Dr. Rochmat Soemitro, Sh., Hukum Pajak mempunyai keudukan di antara hukum-hukum sebagai berikut: Hukum Perdata, mengatur hubungan antara satu individu dengan individu lainnya. Hukum Publik, mengatur hubungan antara pemerintah dengan dengan rakyatnya. Hukum ini dapat dirinci lagi sebagai berikut: Hukum Tata Negara Hukum Tata Usaha (Hukum Admin […]nina
- Pengelompokan Pajak1. Menurut Golongannya Pajak langsung, yaitu pajak yang harus dipikul sendiri oleh wajib pajak dan tidak dapat dibebankan atau dilimpahkan kepada orang lain. Contoh: Pajak Penghasilan. Pajak tidak langsung, yaitu pajak yang pada akhirnya dapat dibebankan atau dilimpahkan kepada orang lain. Contoh: Pajak Pertambahan Nilai. 2. Menurut Sifatnya Pajak Subjekt […]nina
- Definisi dan Perbedaan Masing-masing Stelsel PajakPemungutan pajak dapat dilakukan berdasarkan 3 stelsel : A. Stelsel nyata (riel stelses) Pengenaan pajak yang didasari pada objek (penghasilan yang nyata), sehingga pemungutannya baru dapat dilakukan pada setiap akhir tahun pajak, yakni setelah penghasilan yang sesungguhnya diketahui. Stelsel nyata mempunyai kelebihan atau kebaikan dan kekurangan. Kebaikan s […]nina
- Asas dan Sistem Pemungutan Pajak- Asas Pemungutan Pajak a. Asas Domisili (asal tempat tinggal) Negara berhak mengenakan pajak atas seluruh penghasilan Wajib Pajak yang bertempat tinggal di wilayahnya, baik penghasilan berasal dair dalam maupun luar negeri. Asas ini berlaku untuk Wajib Pajak dalam negeri. b. Asas Sumber Negara berhak mengenakan pajak atas penghasilan yang bersumber di wilay […]nina
- Menyembunyikan Halaman Posting/PageKarena suatu alasan tertentu anda terpaksa menyembunyikan halaman posting atau page. Halaman ini bisa anda sembunyikan dari tampilan blog anda tanpa harus menghapusnya. Dan anda bisa mengembalikan atau menampilkannya kembali di halaman blog anda. Berikut cara menyembunyikan halaman posting/page pada blog anda : Login ke Admin WordPress anda. Pada sisi kiri […]nina
- New report questions the value of voluntary accountability efforts in higher educationEducation Sector, the Washington, DC-based education think tank, continue their efforts to cajole US colleges and universities to generate and distribute meaningful performance data. “Aldeman and Kelly conclude that “Unless these flaws are resolved, the nation runs the risk of ending up in the worst of all worlds: the appearance of higher education accountab […]Keith Hampson
- Changing Higher Education: An Interview with Lloyd Armstrong, USCAs a grown man, this is hard for me to admit. The truth is . . . I am a Lloyd Armstrong groupie. Few, if any, analysts have had more influence on my thinking about the interaction of competition, policy, and commerce on higher education. The following is my interview with Dr. Armstrong. Q: Your essay “A [...] […]Keith Hampson
- New American University: Arizona State UniversityIn our previous post, Chris Finlay referred to Arizona State’s ambitious efforts to redefine its mission. While this campaign (movement?) was initiated quite some time ago, I’ve not heard much in the way of feedback. Love to hear your thoughts. You’ll find other videos which explain what Arizona State is seeking to accomplish, here. Filed under: Educational […]Keith Hampson
- Modern, Postmodern, or Amodern?A few points of clarification might be in order for those wondering what the fuss is all about in the contrast between the modern and the postmodern (and the amodern, which is really what we ought to be about). The modern world view takes its perspective from the foundational works of the European Enlightenment and the [...] […]livingcapitalmetrics
- Review of “The Science of Liberty” by Timothy FerrisThe topic of Timothy Ferris’ (2010) “The Science of Liberty” is fascinating; the author recounts many entertaining and illuminating historical episodes in science, with their often profound implications for political and economic experimentation. But as Gary Rosen says in his New York Times review, Ferris ultimately gives up “on any real effort to argue for […]livingcapitalmetrics
- How Evidence-Based Decision Making Suffers in the Absence of Theory and Instrument: The Power of a More Balanced ApproachThe Basis of Evidence in Theory and Instrument The ostensible point of basing decisions in evidence is to have reasons for proceeding in one direction versus any other. We want to be able to say why we are proceeding as we are. When we give evidence-based reasons for our decisions, we typically couch them in terms [...] […]livingcapitalmetrics
- Questions about measurement: If it is so important, why…?If measurement is so important, why is measurement quality so uniformly low? If we manage what we measure, why is measurement leadership virtually nonexistent? If we can’t tell if things are getting better, staying the same, or getting worse without good metrics, why is measurement so rarely context-sensitive, focused, integrated, and interactive, as Dean Sp […]livingcapitalmetrics
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