entrepreneurship

ENTREPRENEURSHIP

In political economics, entrepreneurship is the process of identifying and starting a new business venture, sourcing and organizing the required resources, while taking both the risks and rewards associated with the venture

Entrepreneurship may result in new organizations or revitalize mature organizations in response to a perceived business opportunity. A new business started by an entrepreneur is referred to as a startup company. In recent years, the term has been extended to include social and political forms of entrepreneurial activity.

Entrepreneurship within a firm or large organization has been referred to as intra-preneurship and may include corporate ventures where large entities spin off subsidiary organizations.

According to Paul Reynolds, an entrepreneurship scholar[clarification needed] who created the Global Entrepreneurship Monitor, by the time they reach their retirement years, half of all working men in the United States probably have a period of self-employment of one or more years; one in four may have engaged in self-employment for six or more years. Participating in a new business creation is a common activity among U.S. workers over the course of their careers. In recent years entrepreneurship has been documented by scholars such as David Audretsch as a major driver of economic growth in both the United States and Western Europe. As well, entrepreneurship may be defined as the pursuit of opportunity without regard to resources currently controlled (Stevenson,1983)

Entrepreneurial activities differ substantially depending on the type of organization and creativity involved. Entrepreneurship ranges in scale from solo projects, and even just part-time projects, to major undertakings that create many job opportunities. Many "high value" entrepreneurial ventures seek venture capital or angel funding (seed money) in order to raise capital for building the business. Angel investors generally seek annualized returns of 20–30% and more, as well as extensive involvement in the business. Many organizations exist to support would-be entrepreneurs including specialized government agencies, business incubators, science parks, and some NGOs. More recently, the term entrepreneurship has been extended to include conceptualizations of entrepreneurship as a specific mindset (see also entrepreneurial mindset) resulting in entrepreneurial initiatives e.g. in the form of social entrepreneurship, political entrepreneurship, or knowledge entrepreneurship.

Since 2008, an annual "Global Entrepreneurship Week" has been announced, with the aim of "exposing people to the benefits of entrepreneurship" and getting them to "participate in entrepreneurial-related activities

Sumber : http://en.wikipedia.org/wiki/Entrepreneurship

Accounting Information System

accounting information System

An accounting information system (AIS) is a system of collection, storage and processing of financial and accounting data that is used by decision makers. An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources. The resulting statistical reports can be used internally by management or externally by other interested parties including investors, creditors and tax authorities. The actual physical devices and systems that allows the AIS to operate and perform its functions

As stated above, accounting information systems are composed of six main components: When an AIS is initially implemented or converted from an existing system, organizations sometimes make the mistake of not considering each of these components and treating them equally in the implementation. This results in a system being "built three times" rather than once because the initial system is not designed to meet the needs of the organization. The organization then tries to get the system to work. Ultimately, the organization begins again, following the appropriate process.

Following a proven process that works, as follows, results in optimal deployment time, the least amount of frustration, and overall success. Most organizations, even larger ones, hire outside consultants, either from the software publisher or consultants who understand the organization and who work to help select and implement the ideal configuration, taking all components into consideration. Certified public accountants (CPAs) with careers dedicated to information systems work with companies to implement accounting information systems that follow a proven process. Many of these CPAs hold a certificate awarded by the American Institute of CPAs—the Certified Information Technology Professional (CITP). CITPs often serve as co-project managers with an organization's project manager representing the information technology (IT) department. In smaller organizations, a co-project manager may be an outsourced IT specialist who manages the implementation of the IT infrastructure.[4]

The steps necessary to implement a successful accounting information system are as follows:

• ·         Detailed Requirements Analysis

where all individuals involved in the system are interviewed. The current system is thoroughly understood, including problems, and complete documentation of the system—transactions, reports, and questions that need to be answered—are gathered. User needs that are not in the current system are outlined and documented. Users include everyone, from top management to data entry. The requirements analysis not only provides the developer with the specific needs, it also helps users accept the change. Users who have the opportunity to ask questions and provide input are much more confident and receptive of the change, than those who sit back and don't express their concerns.

• ·         Systems Design (synthesis)

The analysis is thoroughly reviewed and a new system is created. The system that surrounds the system is often the most important. What data needs to go into the system and how is this going to be handled? What information needs to come out of the system> how is it going to be formatted? If we know what needs to come out, we know what we need to put into the system. The program we select will need to appropriately handle the process. The system is built with control files, sample master records, and the ability to perform processes on a test basis. The system is designed to include appropriate internal controls and to provide management with the information needed to make decisions. It is a goal of an accounting information system to provide information that is relevant, meaningful, reliable, useful, and current. To achieve this, the system is designed so that transactions are entered as they occur (either manually or electronically) and information is immediately available online for management.

Once the system is designed, an RFP is created detailing the requirements and fundamental design. Vendors are asked to respond to the proposal, to provide demonstrations of the product, and to specifically respond to the needs of the organization. Ideally, the vendor will input control files, sample master records, and be able to show how transactions are processed that result in the information that management needs to make decisions. An RFP for the information technology infrastructure follows the selection of the software product because the software product generally has specific requirements for infrastructure. Sometimes, the software and the infrastructure is selected from the same vendor. If not, the organization must ensure that vendors will work together without "pointing fingers" when there is an issue with either the software or the infrastructure.

• ·         Documentation

As the system is being designed, it is documented. The documentation includes vendor documentation of the system and, more importantly, the procedures or detailed instructions that help users handle each process specific to the organization. Most documentation and procedures are online and it is helpful if organizations can add to the help instructions provided by the software vendor. Documentation and procedures tend to be an afterthought but is the insurance policy and the tool used during testing and training—before launch. The documentation is tested during the training so that when the system is launched, there is no question that it works and that the users are confident with the change.

• ·         Testing

Before launch, all processes are tested from input through output, using the documentation as a tool to ensure that all processes are thoroughly documented and that users can easily follow the procedures: They know it works and that the procedures will be followed consistently. The reports are reviewed and verified, so that there’s no garbage in-garbage out. This is done in a test system not yet fully populated with live data. Unfortunately, most organizations launch systems before thorough testing, adding to end-user frustration when processes don't work. The documentation and procedures may be modified during this process. All identified transactions must be tested during this step. All reports and online information must be verified and traced through the audit trail so that management is ensured that transactions will be handled consistently and that the information can be relied upon to make decisions.

• ·         Training

Before launch, all users need to be trained, with procedures. This means a trainer using the procedures to show each end user how to handle a procedures. The procedures often need to be updated during training as users describe their unique circumstances and the "design" is modified with this additional information. The end user then performs the procedure with the trainer and the documentation. The end user then performs the procedure with the documentation alone. The end user is then on his or her own with the support, either in person or by phone, of the trainer or other support person. This is before data conversion.

• ·         Data Conversion

Tools are developed to convert the data from the current system (which was documented in the requirements analysis) to the new system. The data is mapped from one system to the other and data files are created that will work with the tools that are developed. The conversion is thoroughly tested and verified before final conversion. There’s a backup so it can be restarted, if necessary.

• ·         Launch

The system is implemented only after all of the above is completed. The entire organization is aware of the launch date. Ideally, the current system is retained and often run in "parallel" until the new system is in full operation and working properly. With the current mass-market software used by thousands of companies and fundamentally proven to work, the "parallel" run that is mandatory with software tailor-made to a company is generally not done. This is only true, however, when the above process is followed, the system is thoroughly documented and tested, and users are trained before launch.

• ·         Tools

Online resources are available to assist with strategic planning of accounting information systems. Information systems and financial forms aid in determining the specific needs of each organization, as well as assigning responsibility to principles involved.[5]

• ·         Support

The end users and managers have ongoing support available at all times. System upgrades follow a similar process and all users are thoroughly appraised of changes, upgraded in an efficient manner, and trained.

Many organizations chose to limit the time and money spent on the analysis, design, documentation, and training, and move right into software selection and implementation. If a detailed requirements analysis is performed with adequate time being spent on the analysis, the implementation and ongoing support will be minimal. Organizations that skip the steps to ensure the system meets their needs are often left with frustrated end users, costly support, and information that is not current or correct. Worse yet, these organizations build the system three times instead of once


Sumber : http://en.wikipedia.org/wiki/Accounting_information_system

Governmental Accounting

GOVERNMENTAL ACCOUNTING

Governmental accounting is an umbrella term which refers to the various accounting systems used by various public sector entities. In the United States, for instance, there are two levels of government which follow different accounting standards set forth by independent, private sector boards. At the federal level, the Federal Accounting Standards Advisory Board (FASAB) sets forth the accounting standards to follow. Similarly, there is the Governmental Accounting Standards Board (GASB) for state and local level government.

Public sector accounting refers to the field of accounting that specifically finds application in the public sector or government. A special field of accounting exists because: - The objectives to which accounting reports to differ significantly from that for which generally accepted accounting practice has been developed for in the private (business) sector; and - The usage of the results of accounting processes of government differs significantly from the use thereof in the private sector.

The unique objectives of government accounting do not preclude the use of the double entry accounting system. There can, however, be other significant differences with private sector accounting practices, especially those that are intended to arrive at a net income result. The objectives for which government entities apply accountancy can be organized in two main categories: - The accounting of activities for accountability purposes. In other words, the representatives of the public, and officials appointed by them, must be accountable to the public for powers and tasks delegated. The public, who have no other choice but to delegate, are in a position that differs significantly from that of shareholders and therefore need financial information, to be supplied by accounting systems, that is applicable and relevant to them and their purposes. - Decision-making purposes. The relevant role-players, especially officials and representatives, need financial information that is accounted, organized and presented for the objectives of their decision-making. These objectives bear, in many instances, no relation to net income results but are rather about service delivery and efficiency. The taxpayer, a very significant group, simply wants to pay as little as possible taxes for the essential services for which money is being coerced by law.

The governmental accounting system sometimes uses the historic system of fund accounting. A set of separate, self-balancing accounts are responsible for managing resources that are assigned to specific purposes based on regulations and limitations.

The governmental accounting system has a different focus for measuring accounting than private sector accounting. Rather than measuring the flow of economic resources, governmental accounting measures the flow of financial resources. Instead of recognizing revenue when they are earned and expenses when they are incurred, revenue is recognized when there is money available to liquidate liabilities within the current accounting period, and expenses are recognized when there is a drain on current resources.

Governmental financial statements must be accompanied by required supplementary information (RSI). The RSI is a comparison of the actual expenses compared to the original budget created at the beginning of the fiscal year for the Government's General Fund and all major Special Revenue Funds.

Sumber : http://en.wikipedia.org/wiki/Governmental_accounting

Biaya

BIAYA

Biaya adalah pengorbanan sumber ekonomi, yang diukur dalam satuan uang, yang telah terjadi atau kemungkinan akan terjadi untuk tujuan tertentu (Mulyadi, 2000)

·         Klasifikasi Biaya

Menurut Mulyadi (2005), Biaya digolongkan sebagai berikut;

1.      Objek Pengeluaran

Penggolongan ini merupakan penggolongan yang paling sederhana, yaitu berdasarkan penjelasan  singkat mengenai suatu objek pengeluaran, misalnya pengeluaran yang berhubungan dengan telepon disebut “biaya telepon”.

2.      Fungsi Pokok dalam Perusahaan, biaya dapat digolongkan menjadi 3 kelompok, yaitu:

a.       Biaya Produksi, yaitu semua biaya yang berhubungan dengan fungsi produksi atau kegiatan pengolahan bahan baku menjadi produk selesai. Biaya produksi dapat digolongkan ke dalam biaya bahan baku, biaya tenaga kerja, dan biaya overhead pabrik.

b.      Biaya Pemasaran, adalah biaya-biaya yang terjadi untuk melaksanakan kegiatan pemasaran produk, contohnya biaya iklan, biaya promosi, biaya sampel, dll.

c.       Biaya Administrasi dan Umum, yaitu biaya-biaya untuk mengkoordinasikan kegiatan-kegiatan produksi dan pemasaran produk, contohnya gaji bagian akuntansi, gaji personalia, dll.

3.      Hubungan Biaya dengan Sesuatu Yang Dibiayai. Ada 2 golongan, yaitu:

a.       Biaya Langsung (direct cost), merupakan biaya yang terjadi dimana penyebab satu-satunya adalah karena ada sesuatu yang harus dibiayai. Dalam kaitannya dengan produk, biaya langsung terdiri dari biaya bahan baku dan biaya tenaga kerja langsung.

b.      Biaya Tidak Langsung (indirect cost), biaya yang terjadi tidak hanya disebabkan oleh sesuatu yang dibiayai, dalam hubungannya dengan produk, biaya tidak langsung dikenal dengan biaya overhead pabrik.

4.      Perilaku dalam Kaitannya dengan Perubahan Volume Kegiatan, biaya dibagi menjadi 4, yaitu :

a.       Biaya Tetap (fixed cost),biaya yang jumlahnya tetap konstan tidak dipengaruhi perubahan volume kegiatan atau aktivitas sampai tingkat kegiatan tertentu, contohnya; gaji  direktur produksi.

b.      Biaya Variabel (variable cost), biaya yang jumlah totalnya berubah secara sebanding dengan perubahan volume kegiatan atau aktivitas, contoh; biaya bahan baku, biaya tenaga kerja langsung.

c.       Biaya Semi Variabel, biaya yang jumlah totalnya berubah tidak sebanding dengan perubahan volume kegiatan. Biaya semi variabel mengandung unsur biaya tetap dan biaya variabel, contoh; biaya listrik yang digunakan.

d.      Biaya Semi Fixed, biaya yang tetap untuk tingkat volume kegiatan tertentu dan berubah dengan jumlah yang konstan pada volume produksi tertentu.

5.      Jangka Waktu Manfaatnya, biaya dibagi 2 bagian, yaitu:

a.       Pengeluaran Modal (Capital Expenditure), yaitu pengeluaran yang akan memberikan manfaat/benefit pada periode akuntansi atau pengeluaran yang akan dapat memberikan manfaat pada periode akuntansi yang akan datang.

b.      Pengeluaran Pendapatan (Revenue Expenditure), pengeluaran yang akan memberikan manfaat hanya pada periode akuntansi dimana pengeluaran itu terjadi.

·         Pengertian Biaya Standar

Biaya Standar adalah biaya yang ditentukan dimuka, yang merupakan jumlah biaya yang harus dikeluarkan untuk membuat satu satuan produk atau untuk biaya kegiatan tertentu, dibawah asumsi kondisi ekonomi, efisiensi dan factor lainnya tertentu. (Mulyadi, 2000)

Biaya standar adalah alat yang dipakai untuk mengukur dan menilai prestasi palaksana yang harus ditentukan dengan teliti dan ilmiah melalui penelitian teknis, penilaian prestasi, penelitian laboratorium, penelitian gerak dan waktu. (Supriyono, 1997)

Biaya standar adalah biaya yang ditentukan dimuka untuk mengolah produk atau jasa tertentu dengan cara menentukan biaya standar bahan baku, tenaga kerja dan overhead pabrik untuk mengolah produk atau jasa tersebut. (Abdul Halim,1998)

 Dari pendapat para ahli tersebut penulis menyimpulkan bahwa Biaya standar adalah merupakan biaya yang ditentukan dimuka, sebelum proses produksi dilaksanakan dan dilakukan penentuan melalui proses ilmiah dan teliti, terutama dalam penentuan norma fisik.

ARTICLES

I. In the following sentences supply the articles (a, an or the) if they are necessary. If no article is necessary, write Ø.

1. Jason’s father bought him a bicycle that he had wanted for his birthday.
2. The Statue of Liberty was a gift of friendship from Ø France to The United States.
3. Rita is studying an English and Ø math this semester.
4. The judged asked a witness to tell the truth.
5. Please give me a cup of Ø coffee with Ø cream and Ø sugar.
6. A big books on the table are for my history class.
7. When you go to the store, please buy a bottle of Ø chocolate milk and Ø dozen oranges.
8. There are only a seats left for Ø tonight’s musical at Ø University.
9. John and Mercy went to Ø school yesterday and then studied in a library before returning home.
10. What did you eat for Ø breakfast this morning ?

II. Fill in the blanks with the appropriate form of other.

1. This pen isn’t working. Please give me another
2. If you’re still thirsty, I’ll make another pot of coffee.
3. This dictionary has a page missing. Please give me another
4. He doesn’t need those books. He needs the others
5. There are thirty people in the room. Twenty are from Latin America and the others are from others countries.
6. Six people are in the store. Two were buying meat. Others was looking at magazines. Others was eating a candy bar. The others were walking around looking for more food.
7. This glass of milk is sour. Another glass of milk is sour too.
8. The army was practicing its drills. One group was doing artillery practice. Another was marching; another was at attention; and the other was practicing combat tactics.
9. There are seven students from Japan. Others are from Iran, and the others are from others places.
10. We looked at cars today. The first two we far too expensive, but the other ones were reasonably priced.

ekonomi syariah

EKONOMI SYARIAH

Ekonomi syariah merupakan ilmu pengetahuan sosial yang mempelajari masalah-masalah ekonomi rakyat yang dilhami oleh nilai-nilai Islam. Ekonomi syariah atau sistem ekonomi koperasi berbeda dari kapitalisme, sosialisme, maupun negara kesejahteraan (Welfare State). Berbeda dari kapitalisme karena Islam menentang eksploitasi oleh pemilik modal terhadap buruh yang miskin, dan melarang penumpukan kekayaan. Selain itu, ekonomi dalam kaca mata Islam merupakan tuntutan kehidupan sekaligus anjuran yang memiliki dimensi ibadah yang teraplikasi dalam etika dan moral

Ciri-ciri ekonomi syariah

Tidak banyak yang dikemukakan dalam Al Qur'an, dan hanya prinsip-prinsip yang mendasar saja. Karena alasan-alasan yang sangat tepat, Al Qur'an dan Sunnah banyak sekali membahas tentang bagaimana seharusnya kaum Muslim berprilaku sebagai produsen, konsumen dan pemilik modal, tetapi hanya sedikit tentang sistem ekonomi. Sebagaimana diungkapkan dalam pembahasan diatas, ekonomi dalam Islam harus mampu memberikan kesempatan seluas-luasnya kepada setiap pelaku usaha. Selain itu, ekonomi syariah menekankan empat sifat, antara lain:

1.     Kesatuan (unity)

2.     Keseimbangan (equilibrium)

3.     Kebebasan (free will)

4.     Tanggungjawab (responsibility)

Manusia sebagai wakil (khalifah) Tuhan di dunia tidak mungkin bersifat individualistik, karena semua (kekayaan) yang ada di bumi adalah milik Allah semata, dan manusia adalah kepercayaan-Nya di bumi. Di dalam menjalankan kegiatan ekonominya, Islam sangat mengharamkan kegiatan riba, yang dari segi bahasa berarti "kelebihan". Dalam Al Qur'an surat Al Baqarah ayat 275 disebutkan bahwa Orang-orang yang makan (mengambil) riba tidak dapat berdiri melainkan seperti berdirinya orang yang kemasukan syaitan lantaran (tekanan) penyakit gila. Keadaan mereka yang demikian itu, adalah disebabkan mereka berkata (berpendapat), sesungguhnya jual beli itu sama dengan riba, padahal Allah telah menghalalkan jual beli dan mengharamkan riba.

Sumber : http://id.wikipedia.org/wiki/Ekonomi_syariah

BREAK EVENT POINT (TITIK IMPAS)

BREAK EVENT POINT (TITIK IMPAS)

Break Even point atau BEP adalah suatu analisis untuk menentukan dan mencari jumlah barang atau jasa yang harus dijual kepada konsumen pada harga tertentu untuk menutupi biaya-biaya yang timbul serta mendapatkan keuntungan / profit.

BEP amatlah penting kalau kita membuat usaha agar kita tidak mengalami kerugian, apa itu usaha jasa atau manufaktur, diantara manfaat BEP adalah

1.   Alat perencanaan untuk hasilkan laba

2. Memberikan informasi mengenai berbagai tingkat volume penjualan, serta hubungannya dengan kemungkinan memperoleh laba menurut tingkat penjualan yang bersangkutan.

3.  Mengevaluasi laba dari perusahaan secara keseluruhan

4.  Mengganti system laporan yang tebal dengan grafik yang mudah dibaca dan dimengerti

Setelah kita mengetahui betapa manfaatnya BEP dalam usaha yang kita rintis, kompenen yang berperan disini yaitu biaya, dimana biaya yang dimaksud adalah biaya variabel dan biaya tetap, dimana pada prakteknya untuk memisahkannya atau menentukan suatu biaya itu biaya variabel atau tetap bukanlah pekerjaan yang mudah, Biaya tetap adalah biaya yang harus dikeluarkan oleh kita untuk produksi ataupun tidak, sedangkan biaya variabel adalah biaya yang dikeluarkan untuk menghasilkan satu unit produksi jadi kalau tidak produksi maka tidak ada biaya ini.

Salah satu kelemahan dari BEP yang lain adalah Bahwa hanya ada satu macam barang yang diproduksi atau dijual. Jika lebih dari satu macam maka kombinasi atau komposisi penjualannya (sales mix) akan tetap konstan. Jika dilihat di jaman sekarang ini bahwa perusahaan untuk meningkatkan daya saingnya mereka menciptakan banyak produk jadi sangat sulit dan ada satu asumsi lagi yaitu Harga jual persatuan barang tidak akan berubah berapa pun jumlah satuan barang yang dijual atau tidak ada perubahan harga secara umum. Hal ini demikian pun sulit ditemukan dalam kenyataan dan prakteknya.

            Adapun Rumus-rumus BEP yaitu :

A.    Rumus berdasarkan unit

TR       = TC

                                P  x X      = TFC + V x X

                   P x X – V x X      = TFC

                     ( P – V ) x X      = TFC

                                    X         =   TFC

                                                     P – V

            Dengan :

·         TR       : Pendapatan Total

·         TC       : Biaya Total

·         TFC     : Biaya Tetap Total

·         P          : Harga

·         V         : Biaya Variable per unit

B.     Rumus berdasarkan nilai

BEP =                         FC

                     1 – VC

                             P

Keterangan :

·         FC       : Biaya Tetap

·         P          : Harga Jual per unit

·         VC      : Biaya Variabel per unit

Sumber :

http://irnawt.wordpress.com/2011/04/28/pengertian-definisi-dan-rumus-bep-break-even-point-4/

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