Tugas B. Indonesia

Kenapa anda memilih jurusan manajemen ?
Jawaban : Karena tuntutan dari keluarga, namun di hati kecil saya memang keinginan saya memilih jurusan manajemen. Saya memilih manajemen karena saya ingin bisa mendapatkan skill dari jurusan manajemen ini. Seperti skill mengatur keuangan, mengatur bisnis, mengatur waktu. Walaupun saya tahu pengalaman-lah yang lebih penting dalam berbisnis.
Kemampuan dibidang manajemen seperti apa yang ingin anda kembangkan secara khusus untuk menunjang karier anda ?

Jawaban : Kemampuan yang ingin saya kembangkan adalah kemampuan dalam ilmu pemasaran, kewirausahaan, dan juga keuangan, bagaimana strategi dan taktik dalam berwirausaha dan juga harus bisa mengatur keuangan perusahaan.

Carilah contoh kasus kasus terbaru yang terjadi kesalahan manajemen dalam penanganan kasus tersebut, kemudian buatlah analisis anda !

Jawaban :
Skandal Manipulasi Laporan Keuangan PT. Kimia Farma Tbk.

PT Kimia Farma adalah salah satu produsen obat-obatan milik pemerintah di Indonesia. Pada audit tanggal 31 Desember 2001, manajemen Kimia Farma melaporkan adanya laba bersih sebesar Rp 132 milyar, dan laporan tersebut di audit oleh Hans Tuanakotta & Mustofa (HTM). Akan tetapi, Kementerian BUMN dan Bapepam menilai bahwa laba bersih tersebut terlalu besar dan mengandung unsur rekayasa. Setelah dilakukan audit ulang, pada 3 Oktober 2002 laporan keuangan Kimia Farma 2001 disajikan kembali (restated), karena telah ditemukan kesalahan yang cukup mendasar. Pada laporan keuangan yang baru, keuntungan yang disajikan hanya sebesar Rp 99,56 miliar, atau lebih rendah sebesar Rp 32,6 milyar, atau 24,7% dari laba awal yang dilaporkan. Kesalahan itu timbul pada unit Industri Bahan Baku yaitu kesalahan berupa overstated penjualan sebesar Rp 2,7 miliar, pada unit Logistik Sentral berupa overstated persediaan barang sebesar Rp 23,9 miliar, pada unit Pedagang Besar Farmasi berupa overstated persediaan sebesar Rp 8,1 miliar dan overstated penjualan sebesar Rp 10,7 miliar.

Kesalahan penyajian yang berkaitan dengan persediaan timbul karena nilai yang ada dalam daftar harga persediaan digelembungkan. PT Kimia Farma, melalui direktur produksinya, menerbitkan dua buah daftar harga persediaan (master prices) pada tanggal 1 dan 3 Februari 2002. Daftar harga per 3 Februari ini telah digelembungkan nilainya dan dijadikan dasar penilaian persediaan pada unit distribusi Kimia Farma per 31 Desember 2001. Sedangkan kesalahan penyajian berkaitan dengan penjualan adalah dengan dilakukannya pencatatan ganda atas penjualan. Pencatatan ganda tersebut dilakukan pada unit-unit yang tidak disampling oleh akuntan, sehingga tidak berhasil dideteksi. Berdasarkan penyelidikan Bapepam, disebutkan bahwa KAP yang mengaudit laporan keuangan PT Kimia Farma telah mengikuti standar audit yang berlaku, namun gagal mendeteksi kecurangan tersebut. Selain itu, KAP tersebut juga tidak terbukti membantu manajemen melakukan kecurangan tersebut.

Selanjutnya diikuti dengan pemberitaan di harian Kontan yang menyatakan bahwa Kementerian BUMN memutuskan penghentian proses divestasi saham milik Pemerintah di PT KAEF setelah melihat adanya indikasi penggelembungan keuntungan (overstated) dalam laporan keuangan pada semester I tahun 2002. Dimana tindakan ini terbukti melanggar Peraturan Bapepam No.VIII.G.7 tentang Pedoman Penyajian Laporan Keuangan poin 2.

Analisis : Kesalahan mendasar pada kasus ini adalah "Kesalahan mendasar mungkin timbul dari kesalahan perhitungan matematis, kesalahan dalam penerapan kebijakan akuntansi, kesalahan interpretasi fakta dan kecurangan atau kelalaian. Dampak perubahan kebijakan akuntansi atau koreksi atas kesalahan mendasar harus diperlakukan secara detail dengan melakukan penyajian kembali untuk periode yang telah disajikan sebelumnya dan melaporkan dampaknya terhadap masa sebelum periode sajian sebagai suatu penyesuaian pada saldo laba awal periode. Pengecualian dilakukan apabila dianggap tidak praktis atau secara khusus diatur lain dalam ketentuan masa transisi penerapan standar akuntansi keuangan baru."

Learning English Language - Essay

Learning English Language

An important thing that we should know from the start in learning English is to what we learn English ? Is just learning , or to the need . There are many reasons for us was constantly learning English , especially in the era of globalization is the need for English language obviously very important . The era of globalization encourage us to adapt , adapt to the order of life is generally acceptable .

The importance of learning English we should not ignore it , without the English language we are still able to live , but life has been growing rapidly and requires us as a party that is in the circle of globalization to participate in more advanced life order .

You must already have heard that English is one of the international languages ​​most commonly used, as well as language that is very popular in all parts of the world. English is used daily by more than 400 million people worldwide, and is used as the language side by hundreds of millions of the world's population. From there we can understand that it is true of English is very important, what does not, as a society are growing and want to go forward we have to interact with the world population, it is not enough merely in the country where we live, but we also have to interact and socialize with them in order to open the doors of development and progress.

Maybe there are people who think "ah, I live in the countries that do not use the English language anyway, and interact and socialize with the world is too big for me, so do not need to learn English". If you still think like that, immediately change your thoughts, we need positive thinking to develop and advance in order to participate in the era of globalization circle.

The benefits and the importance of learning English are both related to technology, this may be a trivial thing that often we ignore, but often makes us confused because of our ignorance. Of course you are very often using computers, smartphones, internet, software, and other forms of technology, have you ever noticed that most of these technologies are all using the English language? Yes, almost all of them use English. Maybe some technologies such as mobile phones we can change the language, so please change the language but keep in mind that the technology is not limited to mobile phones, there are many technologies that use pure English language, such as computer technology, software, and other more dominant using the English language. The producers realize that English is the language generally acceptable, which is why they use English as the primary language in its products, wherever its products are sold it will predominantly use English, for that we have to adapt because it will be easier to operate technology products.

Artikel Global Warming

Global Warming

Global Warming is the increase in the average temperature of the atmosphere, ocean, and land Earth.

Global average temperature at Earth's surface has increased by 0.74 ° C ± 0:18 (1:33 ± 0:32 ° F) over the last hundred years.  Intergovernmental Panel on Climate Change (IPCC) concluded that, "the majority of the increase in global average temperatures since the mid-20th century, most likely caused by increased concentrations of greenhouse gases due to human activities" [1] through the greenhouse effect. These basic conclusions have been put forward by at least 30 scientific and academic bodies, including all national science academies of the G8 countries. However, there are still some scientists who do not agree with some of the conclusions of the IPCC stated.

Climate models referenced by the IPCC project shows global surface temperature will increase by 1.1 to 6.4 ° C (2.0 to 11.5 ° F) between 1990 and 2100.Perbedaan guesstimate was caused by the use of different scenarios on the emissions of greenhouse gases in the future, as well as models with differing climate sensitivity. Although most research has focused on the period up to 2100, warming and sea level rise is expected to continue for more than a thousand years even if greenhouse gas emission levels stabilize reflects the large heat capacity of the oceans.

Increasing global temperature will cause changes such as rising sea levels, increased intensity of extreme weather phenomena, as well as changes in the amount and pattern of precipitation. Consequences of global warming include its impact on agricultural output, loss of glaciers and the extinction of various animal species.

Global warming is a process of increasing the average temperature of the atmosphere, ocean, and land Earth.

Global average temperature at Earth's surface has increased by 0.74 ° C ± 0:18 (1:33 ± 0:32 ° F) over the last hundred years. Intergovernmental Panel on Climate Change (IPCC) concluded that, "the majority of the increase in global average temperatures since the mid-20th century, most likely caused by increased concentrations of greenhouse gases due to human activities" [1] through the greenhouse effect. These basic conclusions have been put forward by at least 30 scientific and academic bodies, including all national science academies of the G8 countries. However, there are still some scientists who do not agree with some of the conclusions of the IPCC stated.

Climate models referenced by the IPCC project shows global surface temperature will increase by 1.1 to 6.4 ° C (2.0 to 11.5 ° F) between 1990 and 2100. [1] The difference in estimates was caused by the use of different scenarios on the emissions of gas- greenhouse gases in the future, as well as models with differing climate sensitivity. Although most research has focused on the period up to 2100, warming and sea level rise is expected to continue for more than a thousand years even if greenhouse gas emission levels have stabilized. [1] This reflects the large heat capacity of the oceans.

Increasing global temperature will cause changes such as rising sea levels, increased intensity of extreme weather phenomena, [2] as well as changes in the amount and pattern of precipitation. Consequences of global warming include its impact on agricultural output, loss of glaciers and the extinction of various animal species.

Some things that scientists are still in doubt about the amount of warming expected to occur in the future, and how warming and changes that occur will vary from one region to another. Up to now there is still political and public debate in the world about what, if any, action should be taken to reduce or reverse the further warming or to adapt to the consequences there. Most governments in the world have signed and ratified the Kyoto Protocol, aimed at reducing emissions of greenhouse gases.

Causes of Global Warming

1. Efek Greenhouse

All energy sources that exist on Earth comes from the sun. Most of the energy in the form of short-wave radiation , including visible light . When this energy arrives surface of the Earth , he turned on the light into heat that warms the Earth . Earth 's surface will absorb some of the heat and reflect the rest . Some of this heat tangible long-wave infrared radiation into space . However, some heat remains trapped in the earth's atmosphere due to the accumulated amount of greenhouse gases include water vapor , carbon dioxide , sulfur dioxide and methane that become traps for this radiation . These gases absorb and reflect radiation emitted by the Earth and consequently the heat stored in the Earth's surface . This situation occurs continuously , resulting in an annual average temperature of the earth continues to increase .

2. Efek Feedback

nasir cause of global warming is also influenced by various feedback processes that result. An example is the evaporation of water. In the case of warming caused by greenhouse gases such as CO2, warming will initially cause greater volumes of water that evaporates into the atmosphere. Because water vapor is itself a greenhouse gas, warming will continue and increase the amount of water vapor in the air until it reaches equilibrium with the water vapor concentration. The resulting greenhouse effect greater than the effect of CO2 alone. (Although this feedback raises the absolute water content in the air, the relative humidity of the air is almost constant or even fall because the air becomes warm). [3] This feedback affects only slowly because of CO2 have longevity in the atmosphere. Another important feedback is the loss of reflectance (albedo) by ice. [4] As global temperatures rise, ice near the poles melts at an increasing rate. Along with melting ice, land or water below it will open. Both land and water has the ability to reflect light much less when compared to ice, and consequently will absorb more solar radiation. This will add to warming and causing even more ice to melt, causing a continuous cycle

Impact of Global Warming

Many very adverse impact generated and perceived by all living creatures on earth because of the golbal warming or global warming which is increasingly rising . As for the impacts to the lives of , among others :

The longer the temperature of the earth's surface will be more extreme .

Sea levels around the world will increase .

The intensity of hurricanes will increase.

Many droughts and crop failures worldwide .

There will be famine and drought earth .

Various diseases emerging due to global warming.

 The extinction of some species of living creatures .