tag:blogger.com,1999:blog-86531598501784522932024-03-13T22:53:24.500-07:00ARTIKEL AKUNTANSIKumpulan Artikel Akuntansi dan EkonomiMIXED BLOGhttp://www.blogger.com/profile/09805678058358967879noreply@blogger.comBlogger14125tag:blogger.com,1999:blog-8653159850178452293.post-2144973260710533112010-12-07T17:07:00.000-08:002010-12-07T17:07:12.390-08:00Investasi<!--[if gte mso 9]><xml> <o:DocumentProperties> <o:Version>12.00</o:Version> </o:DocumentProperties> </xml><![endif]--><!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves/> <w:TrackFormatting/> <w:PunctuationKerning/> <w:ValidateAgainstSchemas/> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF/> <w:LidThemeOther>IN</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables/> <w:SnapToGridInCell/> <w:WrapTextWithPunct/> <w:UseAsianBreakRules/> <w:DontGrowAutofit/> <w:SplitPgBreakAndParaMark/> <w:DontVertAlignCellWithSp/> <w:DontBreakConstrainedForcedTables/> <w:DontVertAlignInTxbx/> <w:Word11KerningPairs/> <w:CachedColBalance/> </w:Compatibility> <w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel> <m:mathPr> <m:mathFont m:val="Cambria Math"/> <m:brkBin m:val="before"/> <m:brkBinSub m:val="--> <m:smallfrac m:val="off"> <m:dispdef> <m:lmargin m:val="0"> <m:rmargin m:val="0"> <m:defjc m:val="centerGroup"> <m:wrapindent m:val="1440"> <m:intlim m:val="subSup"> <m:narylim m:val="undOvr"> </m:narylim></m:intlim> </m:wrapindent><!--[endif]--><!--[if gte mso 9]><xml> <w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
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</style> <![endif]--> <div class="MsoNormal" style="line-height: 200%; margin: 0cm 0cm 0.0001pt 63.8pt; text-align: justify; text-indent: 35.45pt;"><b><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 200%;">Investasi dalam <i>financial assets</i> sendiri dapat dibedakan investasi langsung dan investasi tidak langsung. Investasi langsung dilakukan dengan membeli langsung <i>financial assets </i>(surat berharga) kepada perusahaan yang menerbitkan melalui perantara atau dengan cara lain. Untuk investasi tidak langsung terdapat perusahaan investasi diantara investor (individu yang melakukan investasi) dengan perusahaan yang menerbitkan surat berharga. Perusahaan investasi disini menghimpun dana dari investor dengan cara menerbitkan saham atau reksadana, kemudian dana tersebut dikelola dengan cara membeli surat-surat berharga yang diterbitkan oleh perusahaan yang membutuhkan dana untuk kegiatan operasionalnya. (Jogiyanto, 2009).</span></b></div></m:defjc></m:rmargin></m:lmargin></m:dispdef></m:smallfrac></m:defjc></m:rmargin></m:lmargin></m:dispdef></m:smallfrac>MIXED BLOGhttp://www.blogger.com/profile/09805678058358967879noreply@blogger.com0tag:blogger.com,1999:blog-8653159850178452293.post-87105860844255477962010-01-06T18:54:00.000-08:002010-01-06T19:03:53.796-08:00PERENCANAAN PAJAK UNTUK PAJAK PERTAMBAHAN NILAI<div style="font-family: "Courier New",Courier,monospace; text-align: justify;">Perencanaan Pajak Pertambahan Nilai (PPN) dapat dilakukan sebagai berikut:<br />
</div><ol style="font-family: "Courier New",Courier,monospace;"><li>Memaksimalkan PPN masukan yang dapat dikreditkan; perusahaan sebaiknya memperoleh Barang Kena Pajak (BKP)/Jasa Kena Pajak (JKP) dari Pengusaha Kena Pajak (PKP), supaya pajak masukannya dapat dikreditkan. Perusahaan perlu mengamati dengan cermat jangan sampai terdapat pajak masukan yang belum dikreditkan lagi.</li>
<li>Dalam hal penjualan BKP/JKP yang pembayarannya belum diterima, pembuatan faktur pajak bisa ditunda sampai akhir bulan berikutnya setelah penyerahan Barang Kena Pajak/Jasa Kena Pajak.</li>
</ol><div style="font-family: "Courier New",Courier,monospace; text-align: justify;">PPN dikenakan atas:<br />
</div><ol style="font-family: "Courier New",Courier,monospace;"><li>Penyerahan BKP/JKP yang dilakukan oleh PKP</li>
<li>Impor BKP.</li>
<li>Pemanfaatan BKP tidak berwujud/JKP luar daerah pabean di dalam daerah pabean.</li>
<li>Ekspor BKP oleh PKP.</li>
</ol><div style="font-family: "Courier New",Courier,monospace; text-align: justify;">Pajak masukan yang dapat dikreditkan adalah pajak masukan yang berhubungan langsung dengan produksi, distribusi, pemasaran, dan manajemen atas BKP/JKP dan faktur pajaknya adalah faktur pajak standar atau dokumen yang disamakan dengan faktur pajak standar.<br />
</div><div style="font-family: "Courier New",Courier,monospace; text-align: justify;">Pajak masukan yang tidak dapat dikreditkan apabila:<br />
</div><ol style="font-family: "Courier New",Courier,monospace;"><li>Perusahaan sebelum dikukuhkan menjadi PKP.</li>
<li>Faktur pajak sederhana.</li>
<li>Faktur pajak cacat.</li>
<li>Tidak diisi lengkap dan terdapat coretan atau hapusan.</li>
<li>Pajak masukan atas pembelian mobil sedan, jeep, station wagon, van, dan combi.</li>
<li>Pajak masukan berkaitan dengan produksi BKP/JKP.</li>
<li>Pajak masukan yang tidak ada kaitannya secara langsung dengan kegiatan usaha atas BKP.</li>
<li>Pajak masukan yang dilaporkan pada SPT Masa PPN, yang diketemukan pada saat pemeriksaan/yang ditagih melalui SKP.</li>
</ol><div style="font-family: "Courier New",Courier,monospace; text-align: justify;">Pajak masukan yang belum dikreditkan dengan pajak keluaran pada masa pajak yang sama, dapat dikreditkan pada masa pajak berikutnya, selambat-lambatnya pada bulan ketiga setelah berakhirnya tahun buku yang bersangkutan, sepanjang belum dibebankan sebagai biaya dan belum dilakukan pemeriksaan.<br />
</div><div style="font-family: "Courier New",Courier,monospace; text-align: justify;"><br />
</div><div style="font-family: "Courier New",Courier,monospace; text-align: justify;">Membangun Sendiri Tidak dalam Kegiatan Usaha <br />
</div><div style="font-family: "Courier New",Courier,monospace; text-align: justify;">Membangun sendiri untuk tempat tinggal/tempat usaha oleh Orang Pribadi/Badai dikenakan PPN, apabiia:<br />
</div><ul style="font-family: "Courier New",Courier,monospace;"><li>Luas bangunan 400 meter persegi atau lebih.</li>
<li>Bangunan permanen.</li>
<li>Tarif 10% x 40% x biaya bangunan (tanpa harga tanah).</li>
<li>Disetor tiap bulan, pada tanggal 15 bulan berikutnya sejak pembangunan dimulai.</li>
</ul><div style="font-family: "Courier New",Courier,monospace; text-align: justify;">Penyerahan Aset yang menurut Tujuan Semula Tidak untuk dijual.Penyerahan aset yang tujuan semula tidak diperjualbelikan dikenakan PPN, sepanjang PPN yang dibayar pada saat perolehannya dapat dikreditkan.<br />
</div><ul style="font-family: "Courier New",Courier,monospace;"><li>Pajak keluaran disetor dengan menggunakan SSP tersendiri, disetor paling lambat tanggal 15 bulan berikutnya.</li>
<li>Dapat dibuatkan faktur pajak tetapi tidak perlu dimasukkan ke Formulir 1195.</li>
<li>Dalam hal aset tersebut juga mendapatkan fasilitas penundaan, atas penyerahan asset dimaksud juga dikenakan PPN.</li>
</ul><span style="font-family: "Courier New",Courier,monospace;">Dasar Pengenaan Pajak (DPP)</span><br />
<ul style="font-family: "Courier New",Courier,monospace;"><li>Harga Jual</li>
<li>Nilai Penggantian</li>
<li>Nilai Impor</li>
<li>Nilai Ekspor</li>
<li>Nilai Lain sebagai Dasar Pengenaan Pajak</li>
</ul><ol style="font-family: "Courier New",Courier,monospace;"><li>Pemakaian sendiri dan cuma-cuma BKP/JKP: 10% x harga jual dikurangi laba kotor</li>
<li>Penyerahan media rekaman suara/gambar/film cerita: 10% x harga jual rata-rata</li>
<li>Persediaan BKP pada saat pembubaran perusahaan: Harga pasar yang wajar</li>
<li>Aset yang menurut tujuan semula tidak untuk dijual: Harga pasar yang wajar</li>
<li>Penyerahan jasa biro perjalanan wisata dan jasa pengiriman paket: 10% x 10% jumlah tagihan</li>
<li>Penyerahan jasa anjak piutang: 10% x 5% jumlah imbalan (dapat berupa provisi, ongkos jasa, diskon)</li>
<li>Pedagang eceran: 10% x 20% Jumlah penyerahan barang dan PPN masukan tidak dapat dikreditkan.</li>
<li>Jasa persewaan ruangan: Sewa ruangan: 10% dari sewa yang ditagih Ongkos jasa: 10% x 40% ongkos jasa yang ditagih</li>
</ol><div style="font-family: "Courier New",Courier,monospace; text-align: justify;">Tarif PPN :<br />
</div><ul style="font-family: "Courier New",Courier,monospace;"><li>Tarif umum adalah 10%.</li>
<li>Tarif ekspor 0%.</li>
</ul><div style="font-family: "Courier New",Courier,monospace; text-align: justify;">Satu hal yang perlu diingat adalah perencanaan pajak yang telah dibuat dan dilaksanakan jangan sampai melanggar peraturan perpajakan, hal ini penting untuk menghindari sanksi perpajakan.<br />
</div><div style="font-family: "Courier New",Courier,monospace; text-align: justify;">Setelah perencanaan pajak selesai disusun dan diimplementasikan, masih ada satu tahap lagi yang harus dilakukan, yaitu pengendalian pajak. Pengendalian pajak perlu dilakukan untuk mengetahui apakah semua perencanaan pajak telah dilaksanakan sesuai dengan rencana. Pengendalian pajak dapat dilakukan melalui penelaahan pajak.<br />
</div>MIXED BLOGhttp://www.blogger.com/profile/09805678058358967879noreply@blogger.com0tag:blogger.com,1999:blog-8653159850178452293.post-76906257043573423622010-01-02T06:11:00.000-08:002010-01-02T06:11:00.780-08:00Sejarah SAK<span style="font-family: "Courier New",Courier,monospace;">Adanya perubahan lingkungan global yang semakin menyatukan hampir seluruh negara di dunia dalam komunitas tunggal, yang dijembatani perkembangan teknologi komunikasi dan informasi yang semakin murah, menuntut adanya transparansi di segala bidang. Standar akuntansi keuangan yang berkualitas merupakan salah satu prasarana penting untuk mewujudkan transparasi tersebut. Standar akuntansi keuangan dapat diibaratkan sebagai sebuah cermin, di mana cermin yang baik akan mampu menggambarkan kondisi praktis bisnis yang sebenarnya. Oleh karena itu, pengembangan standar akuntansi keuangan yang baik, sangat relevan dan mutlak diperlukan pada masa sekarang ini.</span><div style="font-family: "Courier New",Courier,monospace; text-align: justify;"><br />
</div><div style="font-family: "Courier New",Courier,monospace; text-align: justify;">Terkait hal tersebut, Ikatan Akuntan Indonesia (IAI) sebagai wadah profesi akuntansi di Indonesia selalu tanggap terhadap perkembangan yang terjadi, khususnya dalam hal-hal yang memengaruhi dunia usaha dan profesi akuntan. Hal ini dapat dilihat dari dinamika kegiatan pengembangan standar akuntansi sejak berdirinya IAI pada tahun 1957 hingga kini. Setidaknya, terdapat tiga tonggak sejarah dalam pengembangan standar akuntansi keuangan di Indonesia.<br />
</div><div style="font-family: "Courier New",Courier,monospace; text-align: justify;"><br />
</div><div style="font-family: "Courier New",Courier,monospace; text-align: justify;">Tonggak sejarah pertama, menjelang diaktifkannya pasar modal di Indonesia pada tahun 1973. Pada masa itu merupakan pertama kalinya IAI melakukan kodifikasi prinsip dan standar akuntansi yang berlaku di Indonesia dalam suatu buku ”Prinsip Akuntansi Indonesia (PAI).”<br />
</div><div style="font-family: "Courier New",Courier,monospace; text-align: justify;"><br />
</div><div style="font-family: "Courier New",Courier,monospace; text-align: justify;">Kemudian, tonggak sejarah kedua terjadi pada tahun 1984. Pada masa itu, komite PAI melakukan revisi secara mendasar PAI 1973 dan kemudian mengkondifikasikannya dalam buku ”Prinsip Akuntansi Indonesia 1984” dengan tujuan untuk menyesuaikan ketentuan akuntansi dengan perkembangan dunia usaha.<br />
</div><div style="font-family: "Courier New",Courier,monospace; text-align: justify;"><br />
</div><div style="font-family: "Courier New",Courier,monospace; text-align: justify;">Berikutnya pada tahun 1994, IAI kembali melakukan revisi total terhadap PAI 1984 dan melakukan kodifikasi dalam buku ”Standar Akuntansi Keuangan (SAK) per 1 Oktober 1994.” Sejak tahun 1994, IAI juga telah memutuskan untuk melakukan harmonisasi dengan standar akuntansi internasional dalam pengembangan standarnya. Dalam perkembangan selanjutnya, terjadi perubahan dari harmonisasi ke adaptasi, kemudian menjadi adopsi dalam rangka konvergensi dengan International Financial Reporting Standards (IFRS). Program adopsi penuh dalam rangka mencapai konvergensi dengan IFRS direncanakan dapat terlaksana dalam beberapa tahun ke depan.<br />
</div><div style="font-family: "Courier New",Courier,monospace; text-align: justify;"><br />
</div><div style="font-family: "Courier New",Courier,monospace; text-align: justify;">Dalam perkembangannya, standar akuntansi keuangan terus direvisi secara berkesinambungan, baik berupa berupa penyempurnaan maupun penambahan standar baru sejak tahun 1994. Proses revisi telah dilakukan enam kali, yaitu pada tanggal 1 Oktober 1995, 1 Juni 1996, 1 Juni 1999, 1 April 2002, 1 Oktober 2004, dan 1 September 2007. Buku ”Standar Akuntansi Keuangan per 1 September 2007” ini di dalamnya sudah bertambah dibandingkan revisi sebelumnya yaitu tambahan KDPPLK Syariah, 6 PSAK baru, dan 5 PSAK revisi. Secara garis besar, sekarang ini terdapat 2 KDPPLK, 62 PSAK, dan 7 ISAK.<br />
</div><div style="font-family: "Courier New",Courier,monospace; text-align: justify;"><br />
</div><div style="font-family: "Courier New",Courier,monospace; text-align: justify;">Untuk dapat menghasilkan standar akuntansi keuangan yang baik, maka badan penyusunnya terus dikembangkan dan disempurnakan sesuai dengan kebutuhan. Awalnya, cikal bakal badan penyusun standar akuntansi adalah Panitia Penghimpunan Bahan-bahan dan Struktur dari GAAP dan GAAS yang dibentuk pada tahun 1973. Pada tahun 1974 dibentuk Komite Prinsip Akuntansi Indonesia (PAI) yang bertugas menyusun dan mengembangkan standar akuntansi keuangan. Komite PAI telah bertugas selama empat periode kepengurusan IAI sejak tahun 1974 hingga 1994 dengan susunan personel yang terus diperbarui. Selanjutnya, pada periode kepengurusan IAI tahun 1994-1998 nama Komite PAI diubah menjadi Komite Standar Akuntansi Keuangan (Komite SAK).<br />
</div><div style="font-family: "Courier New",Courier,monospace; text-align: justify;"><br />
</div><div style="font-family: "Courier New",Courier,monospace; text-align: justify;">Kemudian, pada Kongres VIII IAI tanggal 23-24 September 1998 di Jakarta, Komite SAK diubah kembali menjadi Dewan Standar Akuntansi Keuangan (DSAK) dengan diberikan otonomi untuk menyusun dan mengesahkan PSAK dan ISAK. Selain itu, juga telah dibentuk Komite Akuntansi Syariah (KAS) dan Dewan Konsultatif Standar Akuntansi Keuangan (DKSAK). Komite Akuntansi Syariah (KAS) dibentuk tanggal 18 Oktober 2005 untuk menopang kelancaran kegiatan penyusunan PSAK yang terkait dengan perlakuan akuntansi transaksi syariah yang dilakukan oleh DSAK. Sedangkan DKSAK yang anggotanya terdiri atas profesi akuntan dan luar profesi akuntan, yang mewakili para pengguna, merupakan mitra DSAK dalam merumuskan arah dan pengembangan SAK di Indonesia.<br />
</div>MIXED BLOGhttp://www.blogger.com/profile/09805678058358967879noreply@blogger.com0tag:blogger.com,1999:blog-8653159850178452293.post-11656115880399921142009-12-24T03:17:00.000-08:002009-12-24T03:20:16.630-08:00Perencanaan Pajak untuk Leasing<meta equiv="Content-Type" content="text/html; charset=utf-8"><meta name="ProgId" content="Word.Document"><meta name="Generator" content="Microsoft Word 12"><meta name="Originator" content="Microsoft Word 12"><link rel="File-List" href="file:///C:%5CDOCUME%7E1%5CRUSTAM%7E1%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_filelist.xml"><link rel="themeData" href="file:///C:%5CDOCUME%7E1%5CRUSTAM%7E1%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_themedata.thmx"><link rel="colorSchemeMapping" href="file:///C:%5CDOCUME%7E1%5CRUSTAM%7E1%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_colorschememapping.xml"><!--[if gte mso 9]><xml> <w:worddocument> <w:view>Normal</w:View> <w:zoom>0</w:Zoom> <w:trackmoves/> <w:trackformatting/> <w:punctuationkerning/> 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mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Calibri","sans-serif";} </style> <![endif]--> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center; line-height: normal;" align="center"><b style=""><span style="font-size: 12pt; font-family: "Times New Roman","serif";"><o:p>
<br /></o:p></span></b></p><p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-family: "Times New Roman","serif";">Dalam menjalankan kegiatan perusahaan pada waktu tertentu akan timbul kebutuhan untuk melakukan ekspansi dengan menambah barang modal yang tujuannya meningkatkan produksi perusahaan. Terdapat dua opsi yang dapat dipilih perusahaan berkenaan dengan cara memperoleh barang modal tersebut yaitu dengan membeli baik yang dananya bisa dari sisa cash perusahaan atau hutang ke bank atau kreditur lain. Cara lain adalah dengan menyewa barang modal yang dibutuhkan dari perusahaan leasing (Sewa Guna Usaha).<o:p></o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; text-indent: 36pt; line-height: normal;"><span style="font-family: "Times New Roman","serif";">Berkaitan dengan kegiatan penyewaan dengan cara leasing maka berikut ini akan disampaikan ketentuan yang mengatur bagaimana perlakuan Pajak Penghasilan (PPh) dan Pajak Pertambahan Nilai (PPN) berdasarkan Keputusan Menteri Keuangan Nomor 1169/KMK.01/1991 tentang Kegiatan Sewa Guna Usaha (Leasing).<o:p></o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";"><span style=""> </span><b style=""><u>Jenis-Jenis Leasing<o:p></o:p></u></b></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";">Kegiatan sewa-guna-usaha dapat dilakukan secara :<o:p></o:p></span></p> <p class="MsoListParagraphCxSpFirst" style="margin: 2.4pt 0cm 2.4pt 36pt; text-align: justify; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style="">a)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">sewa-guna-usaha dengan hak opsi (finance lease);<o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="margin: 2.4pt 0cm 2.4pt 36pt; text-align: justify; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style="">b)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">sewa-guna-usaha tanpa hak opsi (operating lease).<o:p></o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";">Kegiatan sewa-guna-usaha digolongkan sebagai sewa-guna-usaha dengan hak opsi apabila memenuhi semua kriteria berikut :<o:p></o:p></span></p> <p class="MsoListParagraphCxSpFirst" style="margin: 2.4pt 0cm 2.4pt 36pt; text-align: justify; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style="">a)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">jumlah pembayaran sewa-guna-usaha selama masa sewa-guna-usaha pertama ditambah dengan nilai sisa barang modal, harus dapat menutup harga perolehan barang modal dan keuntungan lessor;<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 2.4pt 0cm 2.4pt 36pt; text-align: justify; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style="">b)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">masa sewa-guna-usaha ditetapkan sekurang-kurangnya 2 (dua) tahun untuk barang modal Golongan I, 3 (tiga) tahun untuk barang modal Golongan II dan III, dan 7 (tujuh) tahun untuk Golongan bangunan;<o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="margin: 2.4pt 0cm 2.4pt 36pt; text-align: justify; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style="">c)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">perjanjian sewa-guna-usaha memuat ketentuan mengenai opsi bagi lessee.<o:p></o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";">Kegiatan sewa-guna-usaha digolongkan sebagai sewa-guna-usaha tanpa hak opsi apabila memenuhi semua kriteria berikut :<o:p></o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoListParagraphCxSpFirst" style="margin: 2.4pt 0cm 2.4pt 36pt; text-align: justify; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style="">a)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">jumlah pembayaran sewa-guna-usaha selama masa sewa-guna-usaha pertama tidak dapat menutupi harga perolehan barang modal yang disewa-guna-usahakan ditambah keuntungan yang diperhitungkan oleh lessor;<o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="margin: 2.4pt 0cm 2.4pt 36pt; text-align: justify; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style="">b)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">perjanjian sewa-guna-usaha tidak memuat ketentuan mengenai opsi bagi lessee.<o:p></o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";"><span style="font-weight: bold;">Kewajiban Lessor dan Lesee</span><o:p></o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoListParagraphCxSpFirst" style="margin: 2.4pt 0cm 2.4pt 72pt; text-align: justify; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style="">a.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">Lessor hanya diperkenankan memberikan pembiayaan barang modal kepada lessee yang telah memiliki NPWP, mempunyai kegiatan usaha dan atau pekerjaan bebas.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 2.4pt 0cm 2.4pt 72pt; text-align: justify; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style="">b.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">Lessee dilarang menyewa-guna-usahakan kembali barang modal yang disewa-guna-usaha kepada pihak lain.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 2.4pt 0cm 2.4pt 72pt; text-align: justify; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style="">c.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">Lessor wajib menempelkan plakat atau etiket pada barang modal yang disewa-guna-usahakan dengan mencantumkan nama dan alamat lessor serta pernyataan bahwa barang modal dimaksud terikat dalam perjanjian sewa-guna-usaha.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 2.4pt 0cm 2.4pt 72pt; text-align: justify; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style="">d.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">Plakat atau etiket harus ditempatkan sedemikian rupa sehingga dengan mudah barang modal tersebut dapat dibedakan dari barang modal lainnya yang pengadaannya tidak dilakukan secara sewa-guna-usaha.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="margin: 2.4pt 0cm 2.4pt 72pt; text-align: justify; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style="">e.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">Selama masa sewa-guna-usaha, lessee bertanggung jawab untuk memelihara agar plakat atau etiket sebagaimana dimaksud dalam ayat (1) Pasal ini tetap melekat pada barang modal yang disewa-guna-usaha.<o:p></o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";"><span style="font-weight: bold;">Perjanjian Sewa-Guna-Usaha</span><o:p></o:p></span></p> <p class="MsoListParagraphCxSpFirst" style="margin: 2.4pt 0cm 2.4pt 73.5pt; text-align: justify; text-indent: -19.5pt; line-height: normal;"><!--[if !supportLists]--><span style=""><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">Setiap transaksi sewa-guna-usaha wajib diikat dalam suatu perjanjian sewa-guna-usaha (lease agreement).<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 2.4pt 0cm 2.4pt 73.5pt; text-align: justify; text-indent: -19.5pt; line-height: normal;"><!--[if !supportLists]--><span style=""><span style="">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">Perjanjian sekurang-kurangnya memuat hal-hal sebagai berikut :<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 2.4pt 0cm 2.4pt 90pt; text-align: justify; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style="">a)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">jenis transaksi sewa-guna-usaha;<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 2.4pt 0cm 2.4pt 90pt; text-align: justify; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style="">b)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">nama dan alamat masing-masing pihak;<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 2.4pt 0cm 2.4pt 90pt; text-align: justify; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style="">c)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">nama, jenis, type dan lokasi penggunaan barang modal;<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 2.4pt 0cm 2.4pt 90pt; text-align: justify; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style="">d)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">harga perolehan, nilai pembiayaan, pembayaran sewa-guna-usaha, angsuran pokok<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 2.4pt 0cm 2.4pt 90pt; text-align: justify; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style="">e)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">pembiayaan, imbalan jasa sewa-guna-usaha, nilai sisa, simpanan jaminan, dan ketentuan asuransi atas barang modal yang disewa-guna-usahakan;<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 2.4pt 0cm 2.4pt 90pt; text-align: justify; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style="">f)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">masa sewa-guna-usaha;<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 2.4pt 0cm 2.4pt 90pt; text-align: justify; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style="">g)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">ketentuan mengenai pengakhiran transaksi sewa-guna-usaha yang dipercepat, dan penetapan kerugian yang harus ditanggung lessee dalam hal barang modal yang disewa-guna-usaha dengan hak opsi hilang, rusak atau tidak berfungsi karena sebab apapun;<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 2.4pt 0cm 2.4pt 90pt; text-align: justify; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style="">h)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">g.opsi bagi penyewa-guna-usaha dalam hal transaksi sewa-guna-usaha dengan hak opsi;<o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="margin: 2.4pt 0cm 2.4pt 90pt; text-align: justify; text-indent: -18pt; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style="">i)<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">tanggung jawab para pihak atas barang modal yang disewa-guna-usaha.<o:p></o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><b style=""><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Perlakuan Perpajakan<o:p></o:p></span></b></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";">Sewa-guna-usaha Dengan Hak Opsi<o:p></o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";">Perlakuan Pajak Penghasilan bagi lessor adalah sebagai berikut :<o:p></o:p></span></p> <p class="MsoListParagraphCxSpFirst" style="margin: 2.4pt 0cm 2.4pt 1cm; text-align: justify; text-indent: -1cm; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style=""><span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span>i.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">penghasilan lessor yang dikenakan Pajak Penghasilan adalah sebagian dari pembayaran sewa guna usaha dengan hak opsi yang berupa imbalan jasa sewa guna usaha;<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 2.4pt 0cm 2.4pt 1cm; text-align: justify; text-indent: -1cm; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style=""><span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span>ii.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">lessor tidak boleh menyusutkan atas barang modal yang disewa-guna-usahakan dengan hak opsi;<span style=""> </span><o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 2.4pt 0cm 2.4pt 1cm; text-align: justify; text-indent: -1cm; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style=""><span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span>iii.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">dalam hal masa sewa-guna-usaha lebih pendek dari masa yang ditentukan dalam Pasal 3 Keputusan ini, Direktur Jenderal Pajak melakukan koreksi atas pengakuan penghasilan pihak lessor;<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 2.4pt 0cm 2.4pt 1cm; text-align: justify; text-indent: -1cm; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style=""><span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span>iv.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">lessor dapat membentuk cadangan penghapusan piutang ragu-ragu yang dapat dikurangkan dari penghasilan bruto, setinggi-tingginya sejumlah 2,5% (dua setengah persen) dari rata-rata saldo awal dan saldo akhir piutang sewa-guna-usaha dengan hak opsi.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="margin: 2.4pt 0cm 2.4pt 1cm; text-align: justify; text-indent: -1cm; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style=""><span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span>v.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">kerugian yang diderita karena piutang sewa-guna-usaha yang nyata-nyata tidak dapat ditagih lagi dibebankan pada cadangan penghapusan piutang ragu-ragu yang telah dibentuk pada awal tahun pajak yang bersangkutan;<o:p></o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm 2.4pt 1cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoListParagraph" style="margin: 2.4pt 0cm 2.4pt 1cm; text-align: justify; text-indent: -1cm; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style=""><span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span>vi.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">dalam hal cadangan penghapusan piutang ragu-ragu tersebut tidak atau tidak sepenuhnya dibebani untuk menutup kerugian dimaksud maka sisanya dihitung sebagai penghasilan, sedangkan apabila cadangan tersebut tidak mencukupi maka kekurangannya dapat dibebankan sebagai biaya yang dikurangkan dari penghasilan bruto.<o:p></o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";">·<span style=""> </span>Perjanjian sewa-guna-usaha sebagaimana dimaksud dalam ayat (1) Pasal ini wajib dibuat dalam bahasa Indonesia, dan apabila dipandang perlu dapat diterjemahkan kedalam bahasa asing.<o:p></o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><b style=""><u><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Pelaksanaan Hak Opsi<o:p></o:p></span></u></b></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";">·<span style=""> </span>Pada saat berakhirnya masa sewa-guna-usaha dari transaksi sewa-guna-usaha dengan hak opsi, lessee dapat melaksanakan opsi yang telah disetujui bersama pada permulaan masa sewa-guna-usaha.<o:p></o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";">·<span style=""> </span>Opsi untuk membeli dilakukan dengan melunasi pembayaran nilai sisa barang modal yang disewa-guna-usaha.<o:p></o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";">·<span style=""> </span>Dalam hal lessee memilih untuk memperpanjang jangka waktu perjanjian sewa-guna-usaha, maka nilai sisa barang modal yang disewa-guna-usahakan digunakan sebagai dasar dalam menetapkan piutang sewa-guna-usaha.<o:p></o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";">·<span style=""> </span>Dalam hal lessee menggunakan opsi membeli maka dasar penyusutannya adalah nilai sisa barang modal.<o:p></o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><b style=""><u><span style="font-size: 12pt; font-family: "Times New Roman","serif";">Perlakuan Akuntansi<o:p></o:p></span></u></b></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";">Akuntansi transaksi sewa-guna-usaha dilaksanakan sesuai dengan standar akuntansi di bidang sewa-guna-usaha di Indonesia.<o:p></o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";">Perlakuan Perpajakan Sewa-guna-usaha Dengan Hak Opsi<o:p></o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";">Perlakuan Pajak Penghasilan bagi lessor adalah sebagai berikut :<o:p></o:p></span></p> <p class="MsoNormal" style="margin: 2.4pt 0cm; text-align: justify; line-height: normal;"><span style="font-family: "Times New Roman","serif";"><o:p> </o:p></span></p> <p class="MsoListParagraphCxSpFirst" style="margin: 2.4pt 0cm 2.4pt 42.55pt; text-align: justify; text-indent: -42.55pt; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style=""><span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span>i.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">penghasilan lessor yang dikenakan Pajak Penghasilan adalah sebagian dari pembayaran sewa guna usaha dengan hak opsi yang berupa imbalan jasa sewa guna usaha;<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 2.4pt 0cm 2.4pt 42.55pt; text-align: justify; text-indent: -42.55pt; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style=""><span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span>ii.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">lessor tidak boleh menyusutkan atas barang modal yang disewa-guna-usahakan dengan hak opsi;<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 2.4pt 0cm 2.4pt 42.55pt; text-align: justify; text-indent: -42.55pt; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style=""><span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span>iii.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">dalam hal masa sewa-guna-usaha lebih pendek dari masa yang ditentukan dalam Pasal 3 Keputusan ini, Direktur Jenderal Pajak melakukan koreksi atas pengakuan penghasilan pihak lessor;<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 2.4pt 0cm 2.4pt 42.55pt; text-align: justify; text-indent: -42.55pt; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style=""><span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span>iv.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">lessor dapat membentuk cadangan penghapusan piutang ragu-ragu yang dapat dikurangkan dari penghasilan bruto, setinggi-tingginya sejumlah 2,5% (dua setengah persen) dari rata-rata saldo awal dan saldo akhir piutang sewa-guna-usaha dengan hak opsi.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="margin: 2.4pt 0cm 2.4pt 42.55pt; text-align: justify; text-indent: -42.55pt; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style=""><span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span>v.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">kerugian yang diderita karena piutang sewa-guna-usaha yang nyata-nyata tidak dapat ditagih lagi dibebankan pada cadangan penghapusan piutang ragu-ragu yang telah dibentuk pada awal tahun pajak yang bersangkutan;<o:p></o:p></span></p> <p class="MsoListParagraphCxSpLast" style="margin: 2.4pt 0cm 2.4pt 42.55pt; text-align: justify; text-indent: -42.55pt; line-height: normal;"><!--[if !supportLists]--><span style="font-family: "Times New Roman","serif";"><span style=""><span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span>vi.<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; font-size: 7pt; line-height: normal; font-size-adjust: none; font-stretch: normal;"> </span></span></span><!--[endif]--><span style="font-family: "Times New Roman","serif";">dalam hal cadangan penghapusan piutang ragu-ragu tersebut tidak atau tidak sepenuhnya dibebani untuk menutup kerugian dimaksud maka sisanya dihitung sebagai penghasilan, sedangkan apabila cadangan tersebut tidak mencukupi maka kekurangannya dapat dibebankan sebagai biaya yang dikurangkan dari penghasilan bruto.<o:p></o:p></span></p> MIXED BLOGhttp://www.blogger.com/profile/09805678058358967879noreply@blogger.com0tag:blogger.com,1999:blog-8653159850178452293.post-57310726167955622402009-05-18T05:21:00.000-07:002009-05-18T05:49:11.542-07:00Pengantar Penelitian<meta equiv="Content-Type" content="text/html; charset=utf-8"><meta name="ProgId" content="Word.Document"><meta name="Generator" content="Microsoft Word 12"><meta name="Originator" content="Microsoft Word 12"><link rel="File-List" href="file:///C:%5CDOCUME%7E1%5CTAMA%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_filelist.xml"><link rel="themeData" href="file:///C:%5CDOCUME%7E1%5CTAMA%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_themedata.thmx"><link rel="colorSchemeMapping" href="file:///C:%5CDOCUME%7E1%5CTAMA%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_colorschememapping.xml"><!--[if gte mso 9]><xml> <w:worddocument> <w:view>Normal</w:View> <w:zoom>0</w:Zoom> <w:trackmoves/> <w:trackformatting/> <w:punctuationkerning/> 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sistematis, berdasarkan data, kritis, objektif dan ilmiah terhadap suatu masalah yang spesifik.<o:p></o:p></span></li><li><span style=";font-family:";" lang="EN-US"><span style="font-family: georgia;font-family:arial;" >Penelitian bisnis merupakan suatu usaha yang sistematis dan terorganisasi untuk menyelidiki masalah spesifik yang dihadapi dalam dunia kerja, yang membutuhkan sebuah solusi.</span><o:p></o:p></span></li></ul><!--[endif]--><!--[if !supportLists]--><!--[endif]--> <p class="MsoNormal" style="line-height: 150%;"><b style=""><span style=";font-family:";" lang="EN-US">Penelitian : Terapan dan Dasar<o:p></o:p></span></b></p> <p class="MsoNormal" style="line-height: 150%;"><span style=";font-family:";" lang="EN-US"><span style=""> </span>Berdasarkan tujuannya penelitian dibagi menjadi 2, antara lain :<o:p></o:p></span></p> <p class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: -18pt; line-height: 150%;"><!--[if !supportLists]--><i style=""><span style=";font-family:";" lang="EN-US"><span style="">1.<span style=";font-family:";font-size:7;" > </span></span></span></i><!--[endif]--><i style=""><span style=";font-family:";" lang="EN-US">Penelitian Terapan (Applied Research)<o:p></o:p></span></i></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; line-height: 150%;"><span style=";font-family:";" lang="EN-US">Adalah penelitian yang bertujuan untuk memecahkan masalah mutakhir yang dihadapi oleh seorang manajer dalam konteks pekerjaan, yang menuntut solusi tepat waktu. Misalnya, sebuah produk tidak laku di pasaran dan manajer harus menemukan dasar dibalik hal tersebut dalam rangka mengambil tindakan perbaikan.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt; line-height: 150%;"><!--[if !supportLists]--><i style=""><span style=";font-family:";" lang="EN-US"><span style="">2.<span style=";font-family:";font-size:7;" > </span></span></span></i><!--[endif]--><i style=""><span style=";font-family:";" lang="EN-US">Penelitian Dasar (Basic Research)<o:p></o:p></span></i></p> <p class="MsoListParagraphCxSpLast" style="text-align: justify; line-height: 150%;"><span style=";font-family:";" lang="EN-US">Adalah penelitian yang bertujuan untuk menghasilkan pokok pengetahuan dengan berusaha memahami bagaimana masalah tertentu yang terjadi dalam organisasi dapat diselesaikan. Misalnya, seorang professor sebuah universitas tertarik untuk menyelidiki penyebab seringnya pegawai absen (masalah absensi di perusahaan) semata-mata karena minat akademik. Untuk itu harus ditentukan indikator penyebabnya, seperti jam kerja yang terlalu padat, kurangnya pelatihan, sampai dengan moral dan karakteristik dari karyawan tersebut. Setelah disimpulkan hasil dari penelitian tersebut, maka dapat digunakan bagi manajer untuk mengatasi permasalahan absensi karyawan. <span style=""> </span><span style=""> </span><span style=""> </span><span style=""> </span><o:p></o:p></span></p> MIXED BLOGhttp://www.blogger.com/profile/09805678058358967879noreply@blogger.com0tag:blogger.com,1999:blog-8653159850178452293.post-83579095282344822812009-05-17T03:53:00.000-07:002009-05-17T03:58:25.523-07:00Permodalan Bank<meta equiv="Content-Type" content="text/html; charset=utf-8"><meta name="ProgId" content="Word.Document"><meta name="Generator" content="Microsoft Word 12"><meta name="Originator" content="Microsoft Word 12"><link rel="File-List" href="file:///C:%5CDOCUME%7E1%5CTAMA%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_filelist.xml"><link rel="themeData" href="file:///C:%5CDOCUME%7E1%5CTAMA%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_themedata.thmx"><link rel="colorSchemeMapping" 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{mso-level-number-format:bullet; mso-level-text:o; mso-level-tab-stop:none; mso-level-number-position:left; text-indent:-18.0pt; font-family:"Courier New";} ol {margin-bottom:0cm;} ul {margin-bottom:0cm;} --> </style><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman","serif";} </style> <![endif]--> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;font-family:arial;"><span style="line-height: 150%;font-size:12;color:#000000;" >(CAR) a</span><span style="line-height: 150%;font-size:12;color:#000000;" lang="EN-US">t</span><span style="line-height: 150%;font-size:12;color:#000000;" >au rasio kecukupan modal yang dihitung dengan membandingkan antara jumlah modal yang dimiliki Bank dengan total aktiva tertimbang menurut risiko (classified assets) saat ini sebesar 4%. Angka ini merupakan penyesuaian dari ketentuan yang berlaku secara internasional berdasarkan standar Bank for International Settlement (</span><span style="line-height: 150%;font-size:12;color:#000000;" lang="EN-US">B</span><span style="line-height: 150%;font-size:12;color:#000000;" >IS). <o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: 150%;font-family:arial;"><span style="line-height: 150%;font-size:12;color:#000000;" ><o:p> </o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: 150%;font-family:arial;"><b style=""><span style="line-height: 150%;font-size:12;color:#000000;" >Fungsi Modal Bank<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;font-family:arial;"><span style="line-height: 150%;font-size:12;color:#000000;" >Modal Bank sekurang-kurangnya memiliki tiga fungsi utama yaitu fungsi operasional, fungsi perlindungan, fungsi pengamanan dan pengaturan. Keseluruhan fungsi modal Bank tersebut dapat dijelaskan sebagai berikut :<o:p></o:p></span></p> <ul><li style="font-family:arial;"><span style="line-height: 150%;font-size:12;" >memberikan perlindungan kepada nasabah<o:p></o:p></span></li><li style="font-family:arial;"><span style="line-height: 150%;font-size:12;" >modal bank dapat mencegah terjadinya kejatuhan bank<o:p></o:p></span></li><li style="font-family:arial;"><span style="line-height: 150%;font-size:12;" >untuk memenuhi kebutuhan gedung kantor dan inventaris <o:p></o:p></span></li><li style="font-family:arial;"><span style="line-height: 150%;font-size:12;" >untuk memenuhi ketentuan permodalan minimum<o:p></o:p></span></li><li style="font-family:arial;"><span style="line-height: 150%;font-size:12;" >meningkatkan kepercayaan masyarakat</span></li><li style="font-family:arial;"><span style="line-height: 150%;font-size:12;color:#000000;" >untuk menutupi kerugian aktiva produktif bank </span></li><li style="font-family:arial;"><span style="line-height: 150%;font-size:12;color:#000000;" >sebagai indikator kekayaan bank<o:p></o:p></span></li><li><span style="line-height: 150%;font-size:12;" ><span style="font-family:arial;">meningkatkan efisiensi operasional bank</span><o:p></o:p></span></li></ul> MIXED BLOGhttp://www.blogger.com/profile/09805678058358967879noreply@blogger.com0tag:blogger.com,1999:blog-8653159850178452293.post-43946441352379596012009-05-17T03:44:00.000-07:002009-05-17T03:51:25.638-07:00Risiko Usaha Bank<span style="font-family: arial;">Risiko usaha atau business risk bank merupakan tingkat ketidakpastian mengenai pendapatan yang diperkirakan akan diterima. Pendapatan dalam hal ini adalah keuntungan bank. Risiko usaha yang dapat dihadapi oleh bank antara lain sebagai berikut:</span><br /><ol><li>Risiko kredit (credit atau default risk) </li></ol><ul style="font-family: arial;"><li>Risiko kredit terjadi akibat kegagalan nasabah mengembalikan pinjaman beserta bunganya sesuai.</li></ul><ol style="font-family: arial;"><li>Risiko investasi (investment risk)<br /></li></ol><ul style="font-family: arial;"><li>Terjadi akibat suatu penurunan nilai portfolio surat-surat berharga.</li></ul><ol style="font-family: arial;"><li>Risiko likuiditas (liquidity risk)</li><li>Risiko operasional (operating risk) </li><li>Risiko penyelewengan (fraud risk) </li></ol><ul style="font-family: arial;"><li>Terjadi akibat kelidakjujuran, penipuan atau moral dan perilaku yang kurang baik dari pejabat, karyawan dan nasabah bank.</li></ul><ol style="font-family: arial;"><li>Risiko fidusia (fiduciary risk)</li></ol><ul style="font-family: arial;"><li>Timbul apabila bank bertindak sebagai wali amanat baik untuk individu maupun bedan usaha.</li></ul><ol style="font-family: arial;"><li>Risiko tingkat bunga (interest rate risk) </li></ol><ul style="font-family: arial;"><li>Tingkat bunga mengalami penurunan yang drastis</li></ul><ol style="font-family: arial;"><li>Risiko solvensi (solvency risk)</li></ol><ul style="font-family: arial;"><li>Ruginya beberapa asset yang pada gilirannya menurunkan posisi modal bank</li></ul><ol style="font-family: arial;"><li>Risiko valuta asing (foreign currency risk) </li></ol><ul style="font-family: arial;"><li>Ketidakstabilan nilai tukar vaias</li></ul><ol style="font-family: arial;"><li>Risiko persaingan (competitive risk)</li></ol>MIXED BLOGhttp://www.blogger.com/profile/09805678058358967879noreply@blogger.com0tag:blogger.com,1999:blog-8653159850178452293.post-57028777432529136662009-05-17T03:39:00.000-07:002009-05-17T03:42:50.743-07:00Faktor yang Mempengaruhi Manajemen Bank<meta equiv="Content-Type" content="text/html; charset=utf-8"><meta name="ProgId" 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mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman","serif";} </style> <![endif]--> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%; font-family: arial;"><span style="font-size: 12pt; line-height: 150%; color: windowtext;">Kegiatan usaha bank sangat dipengaruhi oleh berbagai faktor yang pada akhirnya mempengaruhi pola manajemen bank. Faktor-faktor tersebut bisa berasal dari dalam bank atau faktor internal dan bisa pula bersumber dari luar bank itu sendiri atau faktor eksternal.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: 150%; font-family: arial;"><span style="font-size: 12pt; line-height: 150%; color: windowtext;"><o:p> </o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: 150%; font-family: arial;"><b style=""><span style="font-size: 12pt; line-height: 150%; color: windowtext;">Faktor Internal<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%; font-family: arial;"><span style="font-size: 12pt; line-height: 150%; color: windowtext;">Faktor-faktor yang bersumber dari dalam bank yang mempengaruhi manajemen Bank antara lain berkaitan dengan pengambilan kebijakan dan strategi operasional bank antara lain misalnya :<o:p></o:p></span></p> <ul><li><span style="font-size: 12pt; line-height: 150%;">stuktur organisasi bank yang mempengaruhi proses pengambilan keputusan dan kebijakan atau perencanaan<o:p></o:p></span></li><li><span style="font-size: 12pt; line-height: 150%;">budaya kerja perusahaan (corporate culture)<o:p></o:p></span></li><li><span style="font-size: 12pt; line-height: 150%;">filosofi dan gaya manajemen: konservatif atau agresif <o:p></o:p></span></li><li><span style="font-size: 12pt; line-height: 150%;">strategi segmentasi pasar dan jaringan kantor<o:p></o:p></span></li><li><span style="font-size: 12pt; line-height: 150%;">ketersediaan sumber daya manusia dan penggunaan teknologi <o:p></o:p></span></li><li><span style="font-size: 12pt; line-height: 150%;">komitmen pemilik terhadap pengembangan usaha bank<o:p></o:p></span></li></ul> <p class="MsoNormal" style="text-align: justify; line-height: 150%; font-family: arial;"><b style=""><span style="font-size: 12pt; line-height: 150%; color: windowtext;"><o:p> </o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; line-height: 150%; font-family: arial;"><b style=""><span style="font-size: 12pt; line-height: 150%; color: windowtext;">Faktor Eksternal<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%; font-family: arial;"><span style="font-size: 12pt; line-height: 150%; color: windowtext;">Faktor-faktor ekstenal yang mempengaruhi manajemen bank meliputi faktor di luar kendali bank yaitu :<o:p></o:p></span></p> <ul style="margin-top: 0cm;" type="disc"><li class="MsoNormal" style="color: windowtext; text-align: justify; line-height: 150%; font-family: arial;"><span style="font-size: 12pt; line-height: 150%;">Kebijakan moneter<o:p></o:p></span></li><li class="MsoNormal" style="color: windowtext; text-align: justify; line-height: 150%; font-family: arial;"><span style="font-size: 12pt; line-height: 150%;">fluktuasi nilai tukar dan tingkat intlasi <o:p></o:p></span></li><li class="MsoNormal" style="color: windowtext; text-align: justify; line-height: 150%; font-family: arial;"><span style="font-size: 12pt; line-height: 150%;">volatilitas tingkat bunga<o:p></o:p></span></li><li class="MsoNormal" style="color: windowtext; text-align: justify; line-height: 150%; font-family: arial;"><span style="font-size: 12pt; line-height: 150%;">sekuritisasi<o:p></o:p></span></li><li class="MsoNormal" style="color: windowtext; text-align: justify; line-height: 150%; font-family: arial;"><span style="font-size: 12pt; line-height: 150%;">treasury management <o:p></o:p></span></li><li class="MsoNormal" style="color: windowtext; text-align: justify; line-height: 150%; font-family: arial;"><span style="font-size: 12pt; line-height: 150%;">globalisasi<o:p></o:p></span></li><li class="MsoNormal" style="color: windowtext; text-align: justify; line-height: 150%; font-family: arial;"><span style="font-size: 12pt; line-height: 150%;">persaingan antar bank maupun lembaga keuangan non bank <o:p></o:p></span></li><li class="MsoNormal" style="color: windowtext; text-align: justify; line-height: 150%; font-family: arial;"><span style="font-size: 12pt; line-height: 150%;">perkembangan teknologi</span></li><li class="MsoNormal" style="color: windowtext; text-align: justify; line-height: 150%;"><span style="font-size: 12pt; line-height: 150%; font-family: arial;"></span><span style="font-size: 12pt; line-height: 150%; color: windowtext;"><span style="font-family: arial;">inovasi instrumen keuangan</span><o:p></o:p></span></li></ul> MIXED BLOGhttp://www.blogger.com/profile/09805678058358967879noreply@blogger.com0tag:blogger.com,1999:blog-8653159850178452293.post-33941802936159623932009-05-17T03:37:00.000-07:002009-05-17T03:39:26.512-07:00Sasaran Manajemen Keuangan Bank<meta equiv="Content-Type" content="text/html; charset=utf-8"><meta name="ProgId" content="Word.Document"><meta name="Generator" content="Microsoft Word 12"><meta name="Originator" content="Microsoft Word 12"><link rel="File-List" 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mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} </style> <![endif]--> <p class="MsoNormal" style="text-align: justify; line-height: 150%;font-family:arial;"><b style=""><span style="line-height: 150%;font-size:12;color:#000000;" >Sasaran Jangka Pendek<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;font-family:arial;"><span style="line-height: 150%;font-size:12;color:#000000;" >Sasaran jangka pendek ini berkaitan dengan penggunaan waktu dalam operasional bank untuk mencapai tujuan yang bersifat jangka pendek. Sasaran manajemen bank jangka pendek antara lain meliputi pemenuhan likuiditas terutama untuk memenuhi likuiditas wajib minimum yang ditetapkan oleh otoritas moneter di samping kebutuhan likuiditas untuk memenuhi penarikan dana oleh nasabah sehari-hari, menyediakan jam-jasa lain lintas pembayaran dan penanaman dana dalam bentuk surat-surat berharga jangka pendek atau instrumen pasar uang.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: 150%;font-family:arial;"><span style="line-height: 150%;font-size:12;color:#000000;" ><o:p> </o:p></span></p> <p class="MsoNormal" style="text-align: justify; line-height: 150%;font-family:arial;"><b style=""><span style="line-height: 150%;font-size:12;color:#000000;" >Sasaran Jangka Panjang<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;"><span style="line-height: 150%;font-size:12;color:#000000;" ><span style="font-family:arial;">Sasaran jangka panjang manajemen bank adalah bagaimana memperoleh keuntungan dari kegiatan bank untuk meningkatkan nilai perusahaan dan memaksimalkan kekayaan pemilik bank. Untuk mencapai sasaran ini menajemen mempertimbangkan faktor-faktor risiko yang dapat membahayakan kondisi usaha bank. Untuk mencapai sasaran jangka panjang ini, bank tidak boleh mengorbankan sasaran jangka pendek dan mengabaikan praktik-praktik dan prinsip-prinsip perbankan yang sehat. Meskipun sasaran jangka panjang ini cukup penting untuk menjaga kontinuitas usaha bank, namun sasaran jangka pendek tetap merupakan masaleh prioritas yang mudah harus dipenuhi.</span><o:p></o:p></span></p> MIXED BLOGhttp://www.blogger.com/profile/09805678058358967879noreply@blogger.com0tag:blogger.com,1999:blog-8653159850178452293.post-24860522050143953902009-05-17T02:47:00.000-07:002009-05-17T02:53:23.408-07:00Fungsi dan Usaha Bank Umum<meta equiv="Content-Type" content="text/html; charset=utf-8"><meta name="ProgId" content="Word.Document"><meta name="Generator" content="Microsoft Word 12"><meta name="Originator" content="Microsoft Word 12"><link rel="File-List" href="file:///C:%5CDOCUME%7E1%5CTAMA%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_filelist.xml"><link rel="themeData" href="file:///C:%5CDOCUME%7E1%5CTAMA%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_themedata.thmx"><link rel="colorSchemeMapping" 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36pt; line-height: 150%;font-family:arial;"><span style="line-height: 150%;font-size:12;color:#000000;" >Bank umum sebagai lembaga intermediasi keuangan memberikan jasa-jasa keuangan baik kepada unit surplus maupun kepada unit defisit. Bank melaksanakan beberapa tungsi <a href="http://das.ar/"><span style="text-decoration: none;color:#000000;" >dasar</span></a>.<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;font-family:arial;"><span style="line-height: 150%;font-size:12;color:#000000;" >Fungsi Pokok Bank Umum<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;font-family:arial;"><span style="line-height: 150%;font-size:12;color:#000000;" >Bank umum memiliki fungsi pokok sebagai berikut :<o:p></o:p></span></p> <ol><li class="MsoNormal" style="text-align: justify; line-height: 150%;font-family:arial;color:windowtext;"><span style="line-height: 150%;font-size:12;" >menyediakan mekanisme dan alat pembayaran yang lebih efisien dalam kegiatan ekonomi <o:p></o:p></span></li><li class="MsoNormal" style="text-align: justify; line-height: 150%;font-family:arial;color:windowtext;"><span style="line-height: 150%;font-size:12;" >menciptakan uang<o:p></o:p></span></li><li class="MsoNormal" style="text-align: justify; line-height: 150%;font-family:arial;color:windowtext;"><span style="line-height: 150%;font-size:12;" >menghimpun dana dan menyalurkannya kepada masyarakat <o:p></o:p></span></li><li class="MsoNormal" style="text-align: justify; line-height: 150%;color:windowtext;"><span style="line-height: 150%;font-size:12;" ><span style="font-family:arial;">menawarkan jasa-jasa keuangan lain.</span><o:p></o:p></span></li></ol> <p class="MsoNormal" style="text-align: justify; line-height: 150%;font-family:arial;"><span style="line-height: 150%;font-size:12;color:#000000;" ><o:p> </o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;font-family:arial;"><span style="line-height: 150%;font-size:12;color:#000000;" >Usaha Bank<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: 36pt; line-height: 150%;font-family:arial;"><span style="line-height: 150%;font-size:12;color:#000000;" >Kegiatan usaha yang dapat dilakukan oleh Bank umum menurut UU No. 10 Tahun 1998 tentang Perbankan adalah sebagai berikut:<o:p></o:p></span></p> <ul><li class="MsoNormal" style="text-align: justify; line-height: 150%;font-family:arial;color:windowtext;"><span style="line-height: 150%;font-size:12;" >menghimpun dana dari masyarakat <o:p></o:p></span></li><li class="MsoNormal" style="text-align: justify; line-height: 150%;font-family:arial;color:windowtext;"><span style="line-height: 150%;font-size:12;" >memberikan kredit<o:p></o:p></span></li><li class="MsoNormal" style="text-align: justify; line-height: 150%;font-family:arial;color:windowtext;"><span style="line-height: 150%;font-size:12;" >menerbitkan surat pengakuan hutang<o:p></o:p></span></li><li class="MsoNormal" style="text-align: justify; line-height: 150%;color:windowtext;"><span style="line-height: 150%;font-size:12;" ><span style="font-family:arial;">membeli, menjual atau menjamin atas risiko sendiri maupun untuk kepentingan dan alas perintah nasabahnya:</span><o:p></o:p></span></li></ul><ol><li style="font-family:arial;"><span style="line-height: 150%;font-size:12;" >surat-surat wesel termasuk wesel yang diaksep oleh bank <o:p></o:p></span></li><li style="font-family:arial;"><span style="line-height: 150%;font-size:12;" >surat pengakuan utang<o:p></o:p></span></li><li style="font-family:arial;"><span style="line-height: 150%;font-size:12;" >kertas perbendaharaan negara dan surat jamina pemerintah <o:p></o:p></span></li><li style="font-family:arial;"><span style="line-height: 150%;font-size:12;" >Sertifikat Bank Indonesia (SBI)<o:p></o:p></span></li><li style="font-family:arial;"><span style="line-height: 150%;font-size:12;" >Obligasi<o:p></o:p></span></li><li style="font-family:arial;"><span style="line-height: 150%;font-size:12;" >surat dagang berjangka waktu sampai dengan 1(satu) tahun<o:p></o:p></span></li><li><span style="line-height: 150%;font-size:12;" ><span style="font-family:arial;">instrumen surat berharga lain yang berjangka waktu sampai dengan 1 (satu) tahun</span><o:p></o:p></span></li></ol><ul><li class="MsoNormal" style="text-align: justify; line-height: 150%;font-family:arial;color:windowtext;"><span style="line-height: 150%;font-size:12;" >memindahkan uang baik untuk kepentingan sendiri maupun untuk kepentingan nasabah<o:p></o:p></span></li><li class="MsoNormal" style="text-align: justify; line-height: 150%;font-family:arial;color:windowtext;"><span style="line-height: 150%;font-size:12;" >menempatkan dana pada, meminjam dana dari, atau meminjamkan dana kepada bank lain, baik dengan menggunakan surat, sarana telekomunikasi maupun dengan wesel untuk, cek atau sarana lainnya<o:p></o:p></span></li><li class="MsoNormal" style="text-align: justify; line-height: 150%;font-family:arial;color:windowtext;"><span style="line-height: 150%;font-size:12;" >menerima pembayaran dari tagihan atas surat berharga dan melakukan perhitungan dengan atau antara pihak ketiga<o:p></o:p></span></li><li class="MsoNormal" style="text-align: justify; line-height: 150%;font-family:georgia;color:windowtext;"><span style="line-height: 150%;font-size:12;" ><span style="font-family:arial;">menyediakan tempat untuk menyimpan barang dan surat berharga</span><o:p></o:p></span></li><li style="font-family:courier new;"><!--[if !supportLists]--><span style="line-height: 150%;font-size:12;color:#000000;" ><span style=""><span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal; font-size-adjust: none; font-stretch: normal;font-size:7;" > </span></span></span><!--[endif]--><span style="line-height: 150%;font-family:arial;font-size:12;color:#000000;" >melakukan kegiatan penitipan untuk kepentingan pihak lain berdasarkan suatu kontrak (custodian)<o:p></o:p></span></li><li class="MsoNormal" style="text-align: justify; line-height: 150%;font-family:arial;color:windowtext;"><span style="line-height: 150%;font-size:12;" >melakukan penempatan dana dari menambah kepada nasabah lainnya dalam bentuk surat berharga yang tidak tercatat di bursa efek<o:p></o:p></span></li><li class="MsoNormal" style="text-align: justify; line-height: 150%;font-family:arial;color:windowtext;"><span style="line-height: 150%;font-size:12;" >membeli melalui pelelangan agunan baik semua maupun sebagian dalam hal debitur tidak memenuhi kewajibannya kepada bank, dengan ketentuan agunan yang dibeli tersebut wajib<o:p></o:p> dicairkan secepatya<o:p></o:p></span></li><li><!--[if !supportLists]--><span style="line-height: 150%;font-family:arial;font-size:12;color:#000000;" ><span style=""><span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal; font-size-adjust: none; font-stretch: normal;font-size:7;" ></span></span></span><span style="line-height: 150%;font-size:12;color:#000000;" ><span style="font-family:arial;">melakukan kegiatan anjak piutang (factoring), kartu kredit dan kegiatan wali amanat (trusree) menyediakan pembiayaan dengan prinsip bagi basil</span><o:p></o:p></span></li><li class="MsoNormal" style="text-align: justify; line-height: 150%;font-family:arial;color:windowtext;"><span style="line-height: 150%;font-size:12;" >melakukan kegiatan lain misalnya kegiatan dalam valuta asing, melakukan penyertaan modal pada bank atau perusahaan lain di bidang keuangan seperti sewa guna usaha, modal ventura, perusahaan efek, dan asuransi; dan melakukan penyertaan modal sementara untuk mengatasi akibat kegagalan kredit<o:p></o:p></span></li><li class="MsoNormal" style="text-align: justify; line-height: 150%;color:windowtext;"><span style="line-height: 150%;font-size:12;" ><span style="font-family:arial;">kegiatan lain yang lazim dilakukan oleh bank sepanjang tidak bertentangan dengan undangundang.</span><o:p></o:p></span></li></ul> MIXED 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class="MsoNormal" style="line-height: 150%;font-family:arial;color:windowtext;"><span style="line-height: 150%;font-size:12;" >Bank umum adalah bank yang melaksanakan kegiatan usaha secara konvensional dan atau berdasarkan prinsip syariah yang dalam kegiatannya memberikan jasa dalam lalulintas pembayaran.</span></li><li class="MsoNormal" style="line-height: 150%;color:windowtext;"><span style="line-height: 150%;font-family:arial;font-size:12;" ></span><span style="line-height: 150%;font-size:12;color:#000000;" ><span style="font-family:arial;">Bank Perkreditan Rakyar adalah bank yang melaksanakan kegiatan usaha secara konvensional atau berdasarkan prinsip syariah yang dalam kegiatannya ridak memberikan jasa dalam lalu lintas pembayaran.</span><o:p></o:p></span></li></ul><div style="text-align: justify; font-family: arial;"> </div><p class="MsoNormal" style="line-height: 150%; text-align: justify;font-family:arial;"><span style="line-height: 150%;font-size:12;color:#000000;" ><o:p> </o:p></span></p><div style="text-align: justify; font-family: arial;"> </div><p class="MsoNormal" style="text-indent: 36pt; line-height: 150%; text-align: justify;"><span style="line-height: 150%;font-size:12;color:#000000;" ><span style="font-family:arial;">Definisi bank di atas memberi tekanan bahwa bank dalam melakukan usahanya terutama menghimpun dana dalam bentuk simpanan yang merupakan sumber dana bank. Demikian pula dari segi penyaluran dananya, hendaknya bank tidak semata-mata memperoleh keuntungan yang sebesar-besarnya bagi pemilik tapi juga kegiatannya itu harus pula diarahkan pada peningkatan taraf hidup masyarakat, Definisi tersebut merupakan komitmen bagi setiap bank yang menjalankan usahanya di Indonesia.</span><o:p></o:p></span></p> <ul style="margin-top: 0cm; font-family: arial;" type="disc"><meta equiv="Content-Type" content="text/html; charset=utf-8"><meta name="ProgId" content="Word.Document"><meta name="Generator" content="Microsoft Word 12"><meta name="Originator" content="Microsoft Word 12"><link rel="File-List" href="file:///C:%5CDOCUME%7E1%5CTAMA%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_filelist.xml"><link rel="themeData" href="file:///C:%5CDOCUME%7E1%5CTAMA%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_themedata.thmx"><link rel="colorSchemeMapping" 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div.Section1 {page:Section1;} /* List Definitions */ @list l0 {mso-list-id:1183933312; mso-list-type:hybrid; mso-list-template-ids:-2121897738 69271567 69271577 69271579 69271567 69271577 69271579 69271567 69271577 69271579;} @list l0:level1 {mso-level-tab-stop:none; mso-level-number-position:left; text-indent:-18.0pt;} ol {margin-bottom:0cm;} ul {margin-bottom:0cm;} --> </style><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Calibri","sans-serif";} </style> <![endif]--> <p class="MsoNormal" style="text-align: justify;font-family:arial;"><span style="line-height: 115%;font-size:12;" lang="EN-US">Setiap bisnis mengadakan transaksi dengan orang maupun badan. Orang-orang yang menjalankan bisnis tersebut harus menanggung akibat (resiko) karena bisnis tersebut.Dengan kata lain setiap orang yang menjalankan bisnis harus menanggung resiko yang muncul dari kegiatan operasional bisnis yang dialankan. Pelaku bisnis dapat disebut pemegang kepentingan utama (Stakeholders) ata orang yang berkepentingan dalam bisnis. Madura (2001:2) menyatakan bahwa terdapat 5 jenis kepentingan yang terlihat dalam bisnis, antara lain:<o:p></o:p></span></p> <p class="MsoListParagraphCxSpFirst" style="text-align: justify; text-indent: -18pt;font-family:arial;"><!--[if !supportLists]--><b style=""><span style="line-height: 115%;font-size:12;" lang="EN-US"><span style="">1.<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal; font-size-adjust: none; font-stretch: normal;font-size:7;" > </span></span></span></b><!--[endif]--><b style=""><span style="line-height: 115%;font-size:12;" lang="EN-US">Pemilik<o:p></o:p></span></b></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify;font-family:arial;"><span style="line-height: 115%;font-size:12;" lang="EN-US">Pengertian pemilik disini adalah individu atau sekelompok orang yang memiliki ide untuk memulai suatu<span style=""> </span>bisnis dengan mengorganisasikan, mengelola, dan mengesumsikan risiko suatu bisnis yang dihadapi mulai dari permulaan bisnis.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;font-family:arial;"><!--[if !supportLists]--><b style=""><span style="line-height: 115%;font-size:12;" lang="EN-US"><span style="">2.<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal; font-size-adjust: none; font-stretch: normal;font-size:7;" > </span></span></span></b><!--[endif]--><b style=""><span style="line-height: 115%;font-size:12;" lang="EN-US">Karyawan<o:p></o:p></span></b></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify;font-family:arial;"><span style="line-height: 115%;font-size:12;" lang="EN-US">Dalam hal ini yang dimaksud dengan karyaawan adalah manajer yang berperan sebagai pengelola dan pembuat keputusan penting dalam perusahaan. Madura (2001:4) mengartikan bahwa manajer adalah karyawan yang mempunyai tanggung jawab mengelola pekerjaan yang ditugaskan pada karyawan lain dan membuat keputusan penting dalam perusahaan.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;font-family:arial;"><!--[if !supportLists]--><b style=""><span style="line-height: 115%;font-size:12;" lang="EN-US"><span style="">3.<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal; font-size-adjust: none; font-stretch: normal;font-size:7;" > </span></span></span></b><!--[endif]--><b style=""><span style="line-height: 115%;font-size:12;" lang="EN-US">Kreditor<o:p></o:p></span></b></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify;font-family:arial;"><span style="line-height: 115%;font-size:12;" lang="EN-US">Disebut sebagai salah satu pemegang kepentingan dalam bisnis, karena berkaitan dengan bagaimana perusahaan mendapatkan tambahan dana daripihak ke tiga (Contoh : bank sebagai kreditor). Madura (2001:3) megatakan bahwa kreditor adalah individu, institusi atau lembaga keuangan yang memberika pinjaman.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;font-family:arial;"><!--[if !supportLists]--><b style=""><span style="line-height: 115%;font-size:12;" lang="EN-US"><span style="">4.<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal; font-size-adjust: none; font-stretch: normal;font-size:7;" > </span></span></span></b><!--[endif]--><b style=""><span style="line-height: 115%;font-size:12;" lang="EN-US">Pemasok<o:p></o:p></span></b></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify;font-family:arial;"><span style="line-height: 115%;font-size:12;" lang="EN-US">Setiap perusahaan membutuhkan bahan baku untuk menjalankan produksi dan menghasilkan produk, oleh karena itu kinerja perusahaan sebagian ditentukan juga dengan kemampuan pemasok dalam mengantarka dan memenuhi bahan baku tepat pada waktunya.<o:p></o:p></span></p> <p class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -18pt;font-family:arial;"><!--[if !supportLists]--><b style=""><span style="line-height: 115%;font-size:12;" lang="EN-US"><span style="">5.<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal; font-size-adjust: none; font-stretch: normal;font-size:7;" > </span></span></span></b><!--[endif]--><b style=""><span style="line-height: 115%;font-size:12;" lang="EN-US">Pelanggan<o:p></o:p></span></b></p> <p class="MsoListParagraphCxSpLast" style="text-align: justify;"><span style="line-height: 115%;font-family:";font-size:12;" lang="EN-US"><span style="font-family:arial;">Dikatakan sebagai pemegang kepentingan karena keuntungan yang diperoleh perusahaan berasal dari produk perusahaan yang dibeli oleh pelanggan. Oleh karena itu, untuk menarik pelanggan perusahaan harus memberikan barang dengan kualitas dan harga yang sesuai. Apabila perusahaan tidak dapat memberikan baran dan jasa yang berkualitas, maka pelanggan akan beralih ke produk perusahaan pesaing yang dapat menimbulkan ancaman berkurangnya profitabilitas (keuntungan) yang diperoleh perusahaan.</span><o:p></o:p></span></p> MIXED BLOGhttp://www.blogger.com/profile/09805678058358967879noreply@blogger.com0tag:blogger.com,1999:blog-8653159850178452293.post-6074278745745183062009-05-16T17:53:00.000-07:002010-01-02T06:13:06.700-08:00PEDOMAN PELAPORAN DANA KAMPANYE TAHUN 2009<div style="font-family: "Courier New",Courier,monospace;"><meta content="text/html; charset=utf-8" equiv="Content-Type"></meta><meta content="Word.Document" name="ProgId"></meta><meta content="Microsoft Word 12" name="Generator"></meta><meta content="Microsoft Word 12" name="Originator"></meta><link href="file:///C:%5CDOCUME%7E1%5CTAMA%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_filelist.xml" rel="File-List"></link><link href="file:///C:%5CDOCUME%7E1%5CTAMA%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_themedata.thmx" rel="themeData"></link><link href="file:///C:%5CDOCUME%7E1%5CTAMA%5CLOCALS%7E1%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_colorschememapping.xml" rel="colorSchemeMapping"></link> <m:smallfrac val="off"> <m:dispdef> <m:lmargin val="0"> <m:rmargin val="0"> <m:defjc val="centerGroup"> <m:wrapindent val="1440"> <m:intlim val="subSup"> <m:narylim val="undOvr"> </m:narylim></m:intlim> </m:wrapindent><style>
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</div><div class="MsoNormal" style="font-family: "Courier New",Courier,monospace; text-align: justify;">Pedoman ini disusun Ikatan Akuntan Indonesia (IAI) sesuai tanggung jawab keprofesian IAI dengan mempertimbangkan ketentuan peraturan perundang-undangan, konsepsi transparansi, akuntabilitas, sederhana dan praktis, serta mengedepankan sistem pengendalian intern yang memadai bagi Peserta Pemilu. <br />
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Pedoman Pelaporan Dana Kampanye Partai Politik Peserta Pemilu Anggota DPR, DPRD Propinsi, DPRD Kabupaten/Kota, serta Calon Anggota DPD ini hanya merupakan satu petunjuk dalam penyusunan laporan dana kampanye, sehingga dalam pelaksanaannya menuntut adanya kesadaran dari para peserta Pemilu untuk dapat menyampaikan seluruh aktivitas kampanyenya dalam forma yang sudah disediakan sehingga transparansi dan akuntabilitas yang diharapkan undang-undang dapat terpenuhi. <br />
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Dengan adanya pelaporan dana kampanye yang baik maka masyarakat dapat menilai tanggungjawab dan keinginan peserta pemilu menjunjung azas transparansi sehingga memberikan kepercayaan atas penggunaan dan pengelolaan dana masyarakat oleh peserta pemilu.Ikatan Akuntan Indonesia mengharapkan bahwa pedoman ini dapat berguna dalam membantu seluruh peserta pemilu, menyampaikan informasi sebagai bentuk tanggungjawab kepada seluruh masyarakat. <br />
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Pedoman ini merupakan lampiran atas peraturan KPU yang ditandatangani Ketua KPU tanggal 6 Pebruari 2009 dan merupakan bagian yang tidak terpisahkan dari peraturan KPU Nomor 01 Tahun 2009. <br />
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Lampiran peraturan KPU ini merupakan pedoman didalam penyusunan laporan dana kampanye bagi: <br />
<br />
</div><ol style="font-family: "Courier New",Courier,monospace;"><li> Partai politik yang terdiri dari Dewan Pimpinan Pusat (DPP), Dewan Pimpinan Daerah (DPD) Propinsi dan Dewan Pimpinan Daerah (DPD) Kabupaten/Kota. Oleh karenanya, pedoman ini juga berfungsi sebagai pedoman bagi DPP, DPD Propinsi, dan DPD Kabupaten/Kota dalam menyusun laporan penerimaan dan pengeluaran pada masing-masing tingkatan serta bagi DPP dan DPD Propinsi untuk menyusun laporan gabungan di tingkat nasional dan tingkat propinsi. </li>
<li> Calon anggota Dewan Perwakilan Daerah (DPD).</li>
<li> Calon anggota legislatif DPR, DPRD Propinsi dan DPRD Kabupaten/Kota.</li>
</ol><div class="MsoNormal" style="font-family: "Courier New",Courier,monospace; text-align: justify;"><br />
Penyusunan Laporan Dana Kampanye menggunakan pendekatan aktivitas sebagaimana aktivitas penyelenggaraan kampanye menurut ketentuan Undang-Undang No. 10 tahun 2008 tentang Pemilihan umum Anggota DPR, DPD, dan DPRD. <br />
<br />
Pendekatan aktivitas ini menuntun penyusun laporan dana kampanye menyajikan semua aktivitas yang dilakukannya dalam rangka penyelenggaraan kampanye baik transaksi berupa uang maupun barang/jasa. Semua aktivitas kampanye tersebut harus didukung dengan bukti-bukti transaksi yang menunjukkan bahwa aktivitas tersebut terjadi baik bukti yang diperoleh dari pihak lain maupun bukti yang dibuat sendiri.<br />
</div><div class="MsoNormal" style="font-family: "Courier New",Courier,monospace; text-align: justify;">Sumber : I A I (Ikatan Akuntan Indonesia) <br />
<br />
</div><div style="font-family: "Courier New",Courier,monospace;"><br />
</div>MIXED BLOGhttp://www.blogger.com/profile/09805678058358967879noreply@blogger.com0tag:blogger.com,1999:blog-8653159850178452293.post-27982781764021603972009-04-15T04:06:00.001-07:002009-05-16T17:53:19.210-07:00Akuntansi Sektor Publik<meta equiv="Content-Type" content="text/html; charset=utf-8"><meta name="ProgId" content="Word.Document"><meta name="Generator" content="Microsoft Word 11"><meta name="Originator" content="Microsoft Word 11"><div style="text-align: justify;"><link rel="File-List" href="file:///C:%5CDOCUME%7E1%5Ctama%5CLOCALS%7E1%5CTemp%5Cmsohtml1%5C01%5Cclip_filelist.xml"><!--[if gte mso 9]><xml> <w:worddocument> <w:view>Normal</w:View> <w:zoom>0</w:Zoom> <w:punctuationkerning/> <w:validateagainstschemas/> <w:saveifxmlinvalid>false</w:SaveIfXMLInvalid> <w:ignoremixedcontent>false</w:IgnoreMixedContent> <w:alwaysshowplaceholdertext>false</w:AlwaysShowPlaceholderText> <w:compatibility> <w:breakwrappedtables/> <w:snaptogridincell/> <w:applybreakingrules/> <w:wraptextwithpunct/> <w:useasianbreakrules/> <w:dontgrowautofit/> </w:Compatibility> <w:browserlevel>MicrosoftInternetExplorer4</w:BrowserLevel> </w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:latentstyles deflockedstate="false" latentstylecount="156"> </w:LatentStyles> </xml><![endif]--><style> <!-- /* Font Definitions */ @font-face {font-family:"Angsana New"; 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mso-fareast-language:#0400; mso-bidi-language:#0400;} </style> <![endif]--><span style=";font-family:trebuchet ms;font-size:100%;color:black;" ></span> </div><meta equiv="Content-Type" content="text/html; charset=utf-8"><meta name="ProgId" content="Word.Document"><meta name="Generator" content="Microsoft Word 11"><meta name="Originator" content="Microsoft Word 11"><div style="text-align: justify;"><link rel="File-List" href="file:///C:%5CDOCUME%7E1%5Ctama%5CLOCALS%7E1%5CTemp%5Cmsohtml1%5C01%5Cclip_filelist.xml"><!--[if gte mso 9]><xml> <w:worddocument> <w:view>Normal</w:View> <w:zoom>0</w:Zoom> <w:punctuationkerning/> <w:validateagainstschemas/> <w:saveifxmlinvalid>false</w:SaveIfXMLInvalid> <w:ignoremixedcontent>false</w:IgnoreMixedContent> <w:alwaysshowplaceholdertext>false</w:AlwaysShowPlaceholderText> <w:compatibility> <w:breakwrappedtables/> <w:snaptogridincell/> <w:applybreakingrules/> <w:wraptextwithpunct/> <w:useasianbreakrules/> <w:dontgrowautofit/> </w:Compatibility> <w:browserlevel>MicrosoftInternetExplorer4</w:BrowserLevel> </w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:latentstyles deflockedstate="false" latentstylecount="156"> </w:LatentStyles> </xml><![endif]--><style> <!-- /* Font Definitions */ @font-face {font-family:"Angsana New"; panose-1:2 2 6 3 5 4 5 2 3 4; mso-font-charset:0; mso-generic-font-family:roman; mso-font-pitch:variable; mso-font-signature:16777219 0 0 0 65537 0;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {mso-style-parent:""; margin:0cm; margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:12.0pt; font-family:"Times New Roman"; mso-fareast-font-family:"Times New Roman"; mso-bidi-font-family:"Angsana New";} @page Section1 {size:612.0pt 792.0pt; margin:72.0pt 90.0pt 72.0pt 90.0pt; mso-header-margin:36.0pt; mso-footer-margin:36.0pt; mso-paper-source:0;} div.Section1 {page:Section1;} --> </style><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman"; mso-ansi-language:#0400; mso-fareast-language:#0400; mso-bidi-language:#0400;} </style> <![endif]--><span style="color: rgb(0, 0, 0);font-family:trebuchet ms;font-size:100%;" >Dari berbagai kupasan seminar dan lokakarya, pemahaman sektor publik sering diartikan <o:p></o:p></span><span style="color: rgb(0, 0, 0);font-family:trebuchet ms;font-size:100%;" >sebagai<span style=""> </span>aturan<span style=""> </span>pelengkap<span style=""> </span>pemerintah<span style=""> </span>yang<span style=""> </span>mengakumulasi<span style=""> </span>“utang<span style=""> </span>sektor<span style=""> </span>publik”<span style=""> </span>dan <o:p></o:p>“permintaan<span style=""> </span>pinjaman<span style=""> </span>sektor<span style=""> </span>publik”<span style=""> </span>untuk<span style=""> </span>suatu<span style=""> </span>tahun<span style=""> </span>tertentu.<span style=""> </span>Artikulasi<span style=""> </span>ini<span style=""> </span>dampak <o:p></o:p>dari sudut pandang ekonomi dan politik yang selama ini mendominasi perdebatan sektor <o:p></o:p>publik.<span style=""> </span>Dari<span style=""> </span>sisi<span style=""> </span>kebijakan<span style=""> </span>publik,<span style=""> </span>sektor<span style=""> </span>publik<span style=""> </span>dipahami<span style=""> </span>sebagai<span style=""> </span>tuntutan<span style=""> </span>pajak, <o:p></o:p>birokrasi<span style=""> </span>yang<span style=""> </span>berlebihan,<span style=""> </span>pemerintahan<span style=""> </span>yang<span style=""> </span>besar<span style=""> </span>dan<span style=""> </span>nasionalisasi<span style=""> </span>versus<span style=""> </span>privatisasi. <o:p></o:p>Terlihat jelas, dalam artian luas, sektor publik disebut bidang yang membicarakan metoda <o:p></o:p>manajemen<span style=""> </span>negara.<span style=""> </span>Sedangkan<span style=""> </span>dalam<span style=""> </span>arti<span style=""> </span>sempit,<span style=""> </span>diartikan<span style=""> </span>sebagai<span style=""> </span>pembahasan<span style=""> </span>pajak <o:p></o:p>dan<span style=""> </span>kebijakan<span style=""> </span>perpajakan.<span style=""> </span>Dari<span style=""> </span>berbagai<span style=""> </span>sebutan<span style=""> </span>yang<span style=""> </span>muncul,<span style=""> </span>sektor<span style=""> </span>publik<span style=""> </span>dapat <o:p style="color: rgb(0, 0, 0);"></o:p></span><span style=";font-family:arial;font-size:100%;color:black;" ><span style="color: rgb(0, 0, 0);font-family:arial;" >diartikan dari berbagai disiplin ilmu yang umumnya berbeda satu dengan yang lain. </span><o:p></o:p></span></div> <p class="MsoNormal" style="margin-left: 56.65pt; line-height: 10.65pt; color: rgb(0, 0, 0);font-family:arial;"><span style="font-size:100%;"><o:p> </o:p></span></p> <span style=";font-family:trebuchet ms;font-size:100%;color:black;" ></span><div style="text-align: justify; color: rgb(255, 255, 255);font-family:courier new;"><meta equiv="Content-Type" content="text/html; charset=utf-8"><meta name="ProgId" content="Word.Document"><meta name="Generator" content="Microsoft Word 11"><meta name="Originator" content="Microsoft Word 11"><!--[if gte mso 9]><xml> <w:worddocument> <w:view>Normal</w:View> <w:zoom>0</w:Zoom> <w:punctuationkerning/> <w:validateagainstschemas/> <w:saveifxmlinvalid>false</w:SaveIfXMLInvalid> <w:ignoremixedcontent>false</w:IgnoreMixedContent> <w:alwaysshowplaceholdertext>false</w:AlwaysShowPlaceholderText> <w:compatibility> <w:breakwrappedtables/> <w:snaptogridincell/> <w:applybreakingrules/> <w:wraptextwithpunct/> <w:useasianbreakrules/> <w:dontgrowautofit/> </w:Compatibility> <w:browserlevel>MicrosoftInternetExplorer4</w:BrowserLevel> </w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:latentstyles deflockedstate="false" latentstylecount="156"> </w:LatentStyles> </xml><![endif]--><style> <!-- /* Font Definitions */ @font-face {font-family:"Angsana New"; panose-1:2 2 6 3 5 4 5 2 3 4; mso-font-charset:0; mso-generic-font-family:roman; mso-font-pitch:variable; mso-font-signature:16777219 0 0 0 65537 0;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {mso-style-parent:""; margin:0cm; margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:12.0pt; font-family:"Times New Roman"; mso-fareast-font-family:"Times New Roman"; mso-bidi-font-family:"Angsana New";} @page Section1 {size:612.0pt 792.0pt; margin:72.0pt 90.0pt 72.0pt 90.0pt; mso-header-margin:36.0pt; mso-footer-margin:36.0pt; mso-paper-source:0;} div.Section1 {page:Section1;} --> </style><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman"; mso-ansi-language:#0400; mso-fareast-language:#0400; mso-bidi-language:#0400;} </style> <![endif]--><span style="color: rgb(0, 0, 0);font-family:arial;font-size:100%;" ><b face="trebuchet ms">Sejarah Akuntansi Sektor Publik </b></span> <span style="color: rgb(0, 0, 0);font-family:arial;font-size:100%;" ><o:p></o:p></span><span style="color: rgb(0, 0, 0);font-family:arial;font-size:100%;" >
<br />Sejarah<span style=""> </span>organisasi<span style=""> </span>sektor<span style=""> </span>publik<span style=""> </span>sebenarnya<span style=""> </span>sudah<span style=""> </span>ada<span style=""> </span>sejak<span style=""> </span>ribuan<span style=""> </span>tahun<span style=""> </span>yang<span style=""> </span>lalu. <o:p></o:p>Dalam bukunya, Vernon Kam (1989) menjelaskan bahwa praktik akuntansi sektor publik <o:p></o:p>sebenarnya<span style=""> </span>telah<span style=""> </span>ada<span style=""> </span>sejak<span style=""> </span>ribuan<span style=""> </span>tahun<span style=""> </span>sebelum<span style=""> </span>masehi.<span style=""> </span>Kemunculannya<span style=""> </span>lebih <o:p></o:p>dipengaruhi<span style=""> </span>pada<span style=""> </span>interaksi<span style=""> </span>yang<span style=""> </span>terjadi<span style=""> </span>pada<span style=""> </span>masyarakat<span style=""> </span>dan<span style=""> </span>kekuatan<span style=""> </span>sosial<span style=""> </span>didalam <o:p></o:p>masyarakat.<span style=""> </span>Kekuatan<span style=""> </span>sosial<span style=""> </span>masyarakat,<span style=""> </span>yang<span style=""> </span>umumnya<span style=""> </span>berbentuk<span style=""> </span>pemerintahan. <o:p></o:p></span><span style="color: rgb(0, 0, 0);font-family:arial;font-size:100%;" >Organisasi sektor publik ini, dapat diklasifikasikan dalam:
<br /><o:p></o:p></span> <span style="color: rgb(0, 0, 0);font-family:arial;font-size:100%;" >1. Semangat kapitalisasi (<i>Capitalistic Spirit</i>). <o:p></o:p></span> <span style="color: rgb(0, 0, 0);font-family:arial;font-size:100%;" >
<br />2. Peristiwa politik dan ekonomi (<i>Economic and Politic Event</i>).
<br /></span> <span style="color: rgb(0, 0, 0);font-family:arial;font-size:100%;" ><o:p></o:p></span><span style="color: rgb(0, 0, 0);font-family:arial;font-size:100%;" >3. Inovasi teknologi (</span><span style="color: rgb(0, 0, 0);font-family:arial;font-size:100%;" ><i style="font-family: trebuchet ms;">Technology Inovation</i></span><span style="color: rgb(0, 0, 0);font-family:arial;font-size:100%;" >).</span><span style="color: rgb(0, 0, 0);font-size:100%;" >
<br /></span><meta equiv="Content-Type" content="text/html; charset=utf-8"><meta name="ProgId" content="Word.Document"><meta name="Generator" content="Microsoft Word 11"><meta name="Originator" content="Microsoft Word 11"><link style="color: rgb(0, 0, 0);" rel="File-List" href="file:///C:%5CDOCUME%7E1%5Ctama%5CLOCALS%7E1%5CTemp%5Cmsohtml1%5C01%5Cclip_filelist.xml"><!--[if gte mso 9]><xml> <w:worddocument> <w:view>Normal</w:View> <w:zoom>0</w:Zoom> <w:punctuationkerning/> <w:validateagainstschemas/> <w:saveifxmlinvalid>false</w:SaveIfXMLInvalid> <w:ignoremixedcontent>false</w:IgnoreMixedContent> <w:alwaysshowplaceholdertext>false</w:AlwaysShowPlaceholderText> <w:compatibility> <w:breakwrappedtables/> <w:snaptogridincell/> <w:applybreakingrules/> <w:wraptextwithpunct/> <w:useasianbreakrules/> <w:dontgrowautofit/> </w:Compatibility> <w:browserlevel>MicrosoftInternetExplorer4</w:BrowserLevel> </w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:latentstyles deflockedstate="false" latentstylecount="156"> </w:LatentStyles> </xml><![endif]--><style> <!-- /* Font Definitions */ @font-face {font-family:"Angsana New"; panose-1:2 2 6 3 5 4 5 2 3 4; mso-font-charset:0; mso-generic-font-family:roman; mso-font-pitch:variable; mso-font-signature:16777219 0 0 0 65537 0;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {mso-style-parent:""; margin:0cm; margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:12.0pt; font-family:"Times New Roman"; mso-fareast-font-family:"Times New Roman"; mso-bidi-font-family:"Angsana New";} @page Section1 {size:612.0pt 792.0pt; margin:72.0pt 90.0pt 72.0pt 90.0pt; mso-header-margin:36.0pt; mso-footer-margin:36.0pt; mso-paper-source:0;} div.Section1 {page:Section1;} --> </style><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman"; mso-ansi-language:#0400; mso-fareast-language:#0400; mso-bidi-language:#0400;} </style> <![endif]--><span style="color: rgb(51, 102, 255);font-size:100%;" >
<br /></span></div><div face="courier new" style="text-align: justify; color: rgb(255, 255, 255);"><span style="color: rgb(0, 0, 0);font-size:100%;" ><b face="trebuchet ms">Aspek Filosofi Sektor Publik </b></span><span style="color: rgb(0, 0, 0);font-size:100%;" ><o:p></o:p></span> <meta equiv="Content-Type" content="text/html; charset=utf-8"><meta name="ProgId" content="Word.Document"><meta name="Generator" content="Microsoft Word 11"><meta name="Originator" content="Microsoft Word 11"><link style="color: rgb(0, 0, 0);" rel="File-List" href="file:///C:%5CDOCUME%7E1%5Ctama%5CLOCALS%7E1%5CTemp%5Cmsohtml1%5C01%5Cclip_filelist.xml"><!--[if gte mso 9]><xml> <w:worddocument> <w:view>Normal</w:View> <w:zoom>0</w:Zoom> <w:punctuationkerning/> <w:validateagainstschemas/> <w:saveifxmlinvalid>false</w:SaveIfXMLInvalid> <w:ignoremixedcontent>false</w:IgnoreMixedContent> <w:alwaysshowplaceholdertext>false</w:AlwaysShowPlaceholderText> <w:compatibility> <w:breakwrappedtables/> <w:snaptogridincell/> <w:applybreakingrules/> <w:wraptextwithpunct/> <w:useasianbreakrules/> <w:dontgrowautofit/> </w:Compatibility> <w:browserlevel>MicrosoftInternetExplorer4</w:BrowserLevel> </w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:latentstyles deflockedstate="false" latentstylecount="156"> </w:LatentStyles> </xml><![endif]--><style> <!-- /* Font Definitions */ @font-face {font-family:"Angsana New"; panose-1:2 2 6 3 5 4 5 2 3 4; mso-font-charset:0; mso-generic-font-family:roman; mso-font-pitch:variable; mso-font-signature:16777219 0 0 0 65537 0;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {mso-style-parent:""; margin:0cm; margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:12.0pt; font-family:"Times New Roman"; mso-fareast-font-family:"Times New Roman"; mso-bidi-font-family:"Angsana New";} @page Section1 {size:612.0pt 792.0pt; margin:72.0pt 90.0pt 72.0pt 90.0pt; mso-header-margin:36.0pt; mso-footer-margin:36.0pt; mso-paper-source:0;} div.Section1 {page:Section1;} --> </style><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman"; mso-ansi-language:#0400; mso-fareast-language:#0400; mso-bidi-language:#0400;} </style> <![endif]--><span style="color: rgb(0, 0, 0);font-size:100%;" >
<br />Dari berbagai buku <i>Anglo Amerika</i>, akuntansi sektor publik diartikan sebagai mekanisme <o:p></o:p>akuntansi<span style=""> </span>swasta<span style=""> </span>yang<span style=""> </span>diberlakukan<span style=""> </span>dalam<span style=""> </span>praktik-praktik<span style=""> </span>organisasi<span style=""> </span>publik.<span style=""> </span>Dari <o:p></o:p>berbagai<span style=""> </span>buku<span style=""> </span>lama<span style=""> </span>terbitan<span style=""> </span>Eropa<span style=""> </span>Barat,<span style=""> </span>akuntansi<span style=""> </span>sektor<span style=""> </span>publik<span style=""> </span>disebut<span style=""> </span>akuntansi <o:p></o:p>pemerintahan.<span style=""> </span>Dan<span style=""> </span>diberbagai<span style=""> </span>kesempatan<span style=""> </span>disebut<span style=""> </span>juga<span style=""> </span>sebagai<span style=""> </span>akuntansi<span style=""> </span>keuangan <o:p></o:p>publik.<span style=""> </span>Berbagai<span style=""> </span>perkembangan<span style=""> </span>terakhir,<span style=""> </span>sebagai<span style=""> </span>dampak<span style=""> </span>penerapan<span style=""> </span>daripada<span style=""> </span><i>accrual </i><o:p></o:p></span><span style="color: rgb(0, 0, 0);font-size:100%;" ><i style="font-family:trebuchet ms;"><span style="">base</span></i></span><span style="color: rgb(0, 0, 0);font-size:100%;" ><span style=""> </span>di<span style=""> </span>Selandia<span style=""> </span>Baru,<span style=""> </span>pemahaman<span style=""> </span>ini<span style=""> </span>telah<span style=""> </span>berubah.<span style=""> </span>Akuntansi<span style=""> </span>sektor<span style=""> </span>publik <o:p></o:p></span> <meta equiv="Content-Type" content="text/html; charset=utf-8"><meta name="ProgId" content="Word.Document"><meta name="Generator" content="Microsoft Word 11"><meta name="Originator" content="Microsoft Word 11"><!--[if gte mso 9]><xml> <w:worddocument> <w:view>Normal</w:View> <w:zoom>0</w:Zoom> <w:punctuationkerning/> <w:validateagainstschemas/> <w:saveifxmlinvalid>false</w:SaveIfXMLInvalid> <w:ignoremixedcontent>false</w:IgnoreMixedContent> <w:alwaysshowplaceholdertext>false</w:AlwaysShowPlaceholderText> <w:compatibility> <w:breakwrappedtables/> <w:snaptogridincell/> <w:applybreakingrules/> <w:wraptextwithpunct/> <w:useasianbreakrules/> <w:dontgrowautofit/> </w:Compatibility> <w:browserlevel>MicrosoftInternetExplorer4</w:BrowserLevel> </w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:latentstyles deflockedstate="false" latentstylecount="156"> </w:LatentStyles> </xml><![endif]--><style> <!-- /* Font Definitions */ @font-face {font-family:"Angsana New"; panose-1:2 2 6 3 5 4 5 2 3 4; mso-font-charset:0; mso-generic-font-family:roman; mso-font-pitch:variable; mso-font-signature:16777219 0 0 0 65537 0;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {mso-style-parent:""; margin:0cm; margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:12.0pt; font-family:"Times New Roman"; mso-fareast-font-family:"Times New Roman"; mso-bidi-font-family:"Angsana New";} @page Section1 {size:612.0pt 792.0pt; margin:72.0pt 90.0pt 72.0pt 90.0pt; mso-header-margin:36.0pt; mso-footer-margin:36.0pt; mso-paper-source:0;} div.Section1 {page:Section1;} --> </style><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman"; mso-ansi-language:#0400; mso-fareast-language:#0400; mso-bidi-language:#0400;} </style> <![endif]--><span style="color: rgb(0, 0, 0);font-size:100%;" >didefinisikan<span style=""> </span>sebagai<span style=""> </span>akuntansi<span style=""> </span>dana<span style=""> </span>masyarakat.<span style=""> </span>Akuntansi<span style=""> </span>dana<span style=""> </span>masyarakat<span style=""> </span>dapat <o:p></o:p>diartikan<span style=""> </span>sebagai:<span style=""> </span>“…<span style=""> </span>mekanisme<span style=""> </span>teknik<span style=""> </span>dan<span style=""> </span>analisis<span style=""> </span>akuntansi<span style=""> </span>yang<span style=""> </span>diterapkan<span style=""> </span>pada <o:p></o:p>pengelolaan<span style=""> </span>dana<span style=""> </span>masyarakat”.<span style=""> </span>Dari<span style=""> </span>definisi<span style=""> </span>diatas<span style=""> </span>perlu<span style=""> </span>diartikan<span style=""> </span>dana<span style=""> </span>masyarakat <o:p></o:p>sebagai dana yang dimiliki oleh masyarakat - bukan individual, yang biasanya dikelola<span style=""> </span><o:p></o:p>oleh organisasi -organisasi sektor publik, dan juga pada proyek-proyek kerjasama sektor <o:p></o:p></span><span style="color: rgb(0, 0, 0);font-size:100%;" >publik<span style=""> </span>dan<span style=""> </span>swasta.<span style=""> </span>Di<span style=""> </span>Indonesia,<span style=""> </span>akuntansi<span style=""> </span>sektor<span style=""> </span>publik<span style=""> </span>dapat<span style=""> </span>didefinisikan:<span style=""> </span>“… <o:p></o:p>mekanisme<span style=""> </span>teknik<span style=""> </span>dan<span style=""> </span>analisis<span style=""> </span>akuntansi<span style=""> </span>yang<span style=""> </span>diterapkan<span style=""> </span>pada<span style=""> </span>pengelolaan<span style=""> </span>dana <o:p></o:p>masyarakat<span style=""> </span>di<span style=""> </span>lembaga-lembaga<span style=""> </span>tinggi<span style=""> </span>negara<span style=""> </span>dan<span style=""> </span>departemen-departemen<span style=""> </span>dibawahnya, <o:p></o:p></span><span style="color: rgb(0, 0, 0);font-size:100%;" >pemerintah<span style=""> </span>daerah,<span style=""> </span>BUMN,<span style=""> </span>BUMD,<span style=""> </span>LSM<span style=""> </span>dan <span style=""> </span>yayasan<span style=""> </span>sosial,<span style=""> </span>maupun<span style=""> </span>pada<span style=""> </span>proyek-<o:p></o:p> proyek kerjasama sektor publik dan swasta”. </span><span style="font-size:100%;">
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<br /></span><meta equiv="Content-Type" content="text/html; charset=utf-8"><meta name="ProgId" content="Word.Document"><meta name="Generator" content="Microsoft Word 11"><meta name="Originator" content="Microsoft Word 11"><div style="text-align: justify; color: rgb(255, 255, 255); font-family: courier new;"><link style="color: rgb(51, 102, 255);" rel="File-List" href="file:///C:%5CDOCUME%7E1%5Ctama%5CLOCALS%7E1%5CTemp%5Cmsohtml1%5C01%5Cclip_filelist.xml"><!--[if gte mso 9]><xml> <w:worddocument> <w:view>Normal</w:View> <w:zoom>0</w:Zoom> <w:punctuationkerning/> <w:validateagainstschemas/> <w:saveifxmlinvalid>false</w:SaveIfXMLInvalid> <w:ignoremixedcontent>false</w:IgnoreMixedContent> <w:alwaysshowplaceholdertext>false</w:AlwaysShowPlaceholderText> <w:compatibility> <w:breakwrappedtables/> <w:snaptogridincell/> <w:applybreakingrules/> <w:wraptextwithpunct/> <w:useasianbreakrules/> <w:dontgrowautofit/> </w:Compatibility> <w:browserlevel>MicrosoftInternetExplorer4</w:BrowserLevel> </w:WordDocument> </xml><![endif]--><!--[if gte mso 9]><xml> <w:latentstyles deflockedstate="false" latentstylecount="156"> </w:LatentStyles> </xml><![endif]--><style> <!-- /* Font Definitions */ @font-face {font-family:"Angsana New"; panose-1:2 2 6 3 5 4 5 2 3 4; mso-font-charset:0; mso-generic-font-family:roman; mso-font-pitch:variable; mso-font-signature:16777219 0 0 0 65537 0;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {mso-style-parent:""; margin:0cm; margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:12.0pt; font-family:"Times New Roman"; mso-fareast-font-family:"Times New Roman"; mso-bidi-font-family:"Angsana New";} @page Section1 {size:612.0pt 792.0pt; margin:33.3pt 6.65pt 33.3pt 33.3pt; mso-header-margin:36.0pt; mso-footer-margin:36.0pt; mso-paper-source:0;} div.Section1 {page:Section1;} --> </style><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman"; mso-ansi-language:#0400; mso-fareast-language:#0400; mso-bidi-language:#0400;} </style> <![endif]--><span style="color: rgb(0, 0, 0);font-family:arial;font-size:100%;" ><b face="trebuchet ms">Penerapan Akuntansi Sektor Publik di Indonesia
<br /></b></span><span style="color: rgb(0, 0, 0);font-family:trebuchet ms;font-size:100%;" ><o:p></o:p></span> <span style="color: rgb(0, 0, 0);font-family:trebuchet ms;font-size:100%;" >Salah satu bentuk penerapan teknik akuntansi sektor publik adalah di organisasi BUMN. <o:p></o:p>Di<span style=""> </span>tahun<span style=""> </span>1959<span style=""> </span>pemerintahan<span style=""> </span>orde<span style=""> </span>lama<span style=""> </span>mulai<span style=""> </span>melakukan<span style=""> </span>kebijakan-kebijakan<span style=""> </span>berupa <o:p></o:p>nasionalisasi<span style=""> </span>perusahaan<span style=""> </span>asing<span style=""> </span>yang<span style=""> </span>ditransformasi<span style=""> </span>menjadi<span style=""> </span>Badan<span style=""> </span>Usaha<span style=""> </span>Milik<span style=""> </span>Negara <o:p></o:p>(BUMN).<span style=""> </span>Tetapi<span style=""> </span>karena<span style=""> </span>tidak<span style=""> </span>dikelola<span style=""> </span>oleh<span style=""> </span>manajer<span style=""> </span>profesional<span style=""> </span>dan<span style=""> </span>terlalu<span style=""> </span>banyaknya <o:p></o:p>politisasi’<span style=""> </span>atau<span style=""> </span>campur<span style=""> </span>tangan<span style=""> </span>pemerintah,<span style=""> </span>mengakibatkan<span style=""> </span>perusahaan<span style=""> </span>tersebut<span style=""> </span>hanya <o:p></o:p>dijadikan<span style=""> </span>‘sapi<span style=""> </span>perah’<span style=""> </span>oleh<span style=""> </span>para<span style=""> </span>birokrat.<span style=""> </span>Sehingga<span style=""> </span>sejarah<span style=""> </span>kehadirannya<span style=""> </span>tidak <o:p></o:p>memperlihatkan<span style=""> </span>hasil<span style=""> </span>yang<span style=""> </span>baik<span style=""> </span>dan<span style=""> </span>tidak<span style=""> </span>menggembirakan.<span style=""> </span>Kondisi<span style=""> </span>ini<span style=""> </span>terus <o:p></o:p>berlangsung pada masa orde baru. Lebih bertolak belakang lagi pada saat dikeluarkannya <o:p></o:p>Peraturan<span style=""> </span>Pemerintah<span style=""> </span>Nomor<span style=""> </span>3<span style=""> </span>Tahun<span style=""> </span>1983<span style=""> </span>tentang<span style=""> </span>fungsi<span style=""> </span>dari<span style=""> </span>BUMN.<span style=""> </span>Dengan <o:p></o:p>memperhatikan<span style=""> </span>beberapa<span style=""> </span>fungsi<span style=""> </span>tersebut,<span style=""> </span>konsekuensi<span style=""> </span>yang<span style=""> </span>harus<span style=""> </span>ditanggung<span style=""> </span>oleh <o:p></o:p></span><span style="color: rgb(0, 0, 0);font-family:trebuchet ms;font-size:100%;" >BUMN<span style=""> </span>sebagai<span style=""> </span>perusahaan<span style=""> </span>publik<span style=""> </span>adalah<span style=""> </span>menonjolkan<span style=""> </span>keberadaannya<span style=""> </span>sebagai<span style=""> </span><i>agent<span style=""> </span>of </i><o:p></o:p></span><span style="color: rgb(0, 0, 0);font-family:arial;font-size:100%;" ><i><span style="">development</span></i></span><span style="color: rgb(0, 0, 0);font-family:trebuchet ms;font-size:100%;" > daripada sebagai <i>business entity</i>. Terlepas dari itu semua, bahwa keberadaan <o:p></o:p></span><span style="color: rgb(0, 0, 0);font-family:trebuchet ms;font-size:100%;" >praktik<span style=""> </span>akuntansi<span style=""> </span>sektor<span style=""> </span>publik<span style=""> </span>di<span style=""> </span>Indonesia<span style=""> </span>dengan<span style=""> </span>status<span style=""> </span>hukum<span style=""> </span>yang<span style=""> </span>jelas<span style=""> </span>telah<span style=""> </span>ada <o:p></o:p>sejak<span style=""> </span>beberapa<span style=""> </span>tahun<span style=""> </span>bergulir<span style=""> </span>dari<span style=""> </span>pemerintahan<span style=""> </span>yang<span style=""> </span>sah.<span style=""> </span>Salah<span style=""> </span>satunya<span style=""> </span>adalah <o:p></o:p>Perusahaan Umum Telekomunikasi (1989) <o:p></o:p></span> <span style="color: rgb(0, 0, 0);font-family:arial;font-size:100%;" >
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<br /></span></b></p>MIXED BLOGhttp://www.blogger.com/profile/09805678058358967879noreply@blogger.com0