Wednesday, September 15, 2010

Cost of Products and Services

There are two types of output:1) Tangible Products: goods produced by changing the raw materials through the use of labor and capital input.Examples: Clothing, home furnishings, cars, computers, etc..
2) Services: The task or activity conducted for a facility using the product or organization.Example: Protection insurance, health care, dental care, public transport, etc..
On the differences Services Tangible Products:1. intangible (intangibility)Service buyers can not see, feel, hear, or try a service before the services are purchased.2. Not durable (perishability)Services can not be stored for future use by the customer.3. Can not be separated (inseparability)Producers and buyers of services must usually be in direct contact during the exchange.4. Heterogeneity (heterogenity)There is a greater chance variations in the implementation of services in product production.
Production CostsProduction costs are costs associated with the production of goods and service provision.
Klasiifikasi Production Costs1. Direct Materials: The cost of raw materials needed for the direct or materials for production. The cost of this material can be directly charged to the product.2. Direct Labor: The cost required for direct labor in the production process.3. Overhead: All production costs other than direct materials and direct labor.

Participatory OBJECTIVES AND PERFORMANCE BUDGETING

A. Participatory OBJECTIVES AND PERFORMANCE BUDGETINGBoth the psychology of learning and behavioral accounting focuses on the consequences of achievement goals or standards of value in a performance, so that further developments in accounting behavioral test result of the participatory budget in a performance.
B. ACHIEVEMENT GOALS AND TASK PERFORMANCEEvidence in PsychologyThe objective can be defined as "what is to be achieved by someone .... in the form of an object or purpose of an act!", In accounting can be equated with performance standards, which are the result of motivation, behavior and job performance.Among the attributes of the destination is as follows:1. Goal specifity (goal setting)namely, the translation from stage performance to be achieved in a clear and unequivocal.2. Goal difficulty (barriers purposes)namely, is every possibility that will happen in the achievement of objectives.
Mechanisms, psychological processes and activities that berpengaruhi for the effects of the achievement of objectives include:a) direction (instructions):that is a fact that an indication of what is required in achieving a goal.b) effort (effort):that all efforts are deployed in the achievement of objectivesc) persistence (persistence):namely perseverance in carrying out individual tasksd) development strategy (strategy development):which is a development strategy or plan so that this goal can be achieved
Evidence in AccountingResults from research using budget model predicts that:1. subjects in the high budget differs from moderate budget2. performance will increase in full with the directed structure3. the differences in performance between the subjects of planning a formal reception with proceeds back through non-formal.
Towards a theoretical framework: The Role of Task uncertaintyNaylor and Ilgen assume, however, a study should be expanded to examine the relationship between achievement goal variables and performance. Hirst gave the reasons why the need for such research, namely "1. in certain circumstances for the purpose pencapain not have a positive effect on performance2. moderate knowledge about variables can also write the practical implications
C. BUDGET AND PERFORMANCE ParticipatoryThe role of a budget is to improve the behavior, productivity, and / or a performance. The role of budget and performance in making a decision can be defined as an organizational process that involves individual and have influence over decisions that directly affect each individual.
D. FACTORS RELATED TO MODERATE THE RELATIONSHIP BETWEEN THE BUDGET AND PERFORMANCE ParticipatoryViews on the relationship between participative budgeting and performance in general conditions universalistic views known. Another view of the relationship between the budget and is halfway between organizational performance, common tasks, structure, perilakuan and personality variables, known as a contingency perspective. This view calculates the impact of motivation, leadership, job uncertainty, unclear roles, structure recognition, awareness of the incompatibility, authority, environmental monitoring, and others.
E. BUDGET AND PERFORMANCE MOTIVATION ParticipatoryThe relationship between motivation and performance of the budget is positive that the participation and motivation can be equated with how the participation and performance is influenced by motivation. In preparation for making a decision, the motivation has considerable influence decisions taken in order to benefit from the efficient to the organization.
F. LEADERSHIP STYLES, ORGANIZATIONAL, PERFORMANCE AND BUDGET ParticipatoryLearning the relationship between managerial leadership styles and sizes of the effectiveness of the organization, such as the performance had mixed results. Hopwood divided into three styles of evaluation based on the use of data, namely: budget-imposed style, profit-consciousness style, and non-accounting style. Leadership style can be influenced by the characteristics of a strong performance budget.
G. ROLES AND BUDGET Participatory obscurity
 
The unclear role clearly defined as information that is lost with the full awareness in relation to the role of the method to fill the role and function of the consequences of role performance. The ambiguity is found as the negative consequences of satisfaction in work, performance and effort. Also a negative impact on the participatory budget. The relationship between job satisfaction and participatory budgeting can be explained indirectly, where there are parts that reduce uncertainty and one can increase work satisfaction and performance.
H. AWARDS AND BUDGET STRUCTURE ParticipatoryIn organizations there are consequences for its members, both positive and negative and appreciation contingencies associated with the budget. Cherrington predict some things, namely:1. task performance is a function of contingency awards-where high performance is the expectation of a mutually agreed conditions2. there is a direct relationship between events that have occurred and the level of satisfaction
CONSCIOUSNESS AND THE BUDGET WILL incompatibility with Participatory
 
Each individual has their own preferred alternative in resolving discrepancies in accordance with their experience. They tried to reduce the discrepancy by collecting information or to adopt behaviors that put pressure on the positive aspects to them select and eliminate the negative pressure on the aspect. Tiller test a model of participatory budgeting that menspesifikasikannya into three conditions, which each participatory budget will be increased commitment to the achievement of budget and improve the performance, namely:• in a weak condition of payment (the inadequacy of truth)• a high budget (reluctance consequences)• participation (freedom felt in decision-making)
PERSONALITY FACTORS AND BUDGET Participatory1) AuthorizeAuthorization is the part that belongs to the variables that have a moderate impact on the participatory budget. Individual authorization level can explain the combined results of participatory budgeting and performance, so with a clear budget can provide a high level of satisfaction and a positive effect on performance.2) The environment of SupervisionEnvironmental monitoring is the distribution of individuals where each individual has a responsibility for what happened to them. The function of supervision is that each individual has control that can turn something into what they want, in this case to conform with the agreed budget.3) Pelz EffectResearchers have studied the effect of leadership and influence the strength of the boss in the relationship with subordinates. Evidence is known as the Pelz Effect, showing the existence of relations of power influence the level of supervisor and subordinate satisfaction with the performance of the leadership.According to Pelz notes: "if a leader has the effect of small forces, it will not help in controlling behavior, it will have much affect real for employees."

BUSINESS COMMUNICATIONS

BUSINESS COMMUNICATIONS

UNDERSTANDING COMMUNICATION
Here are some of the understanding of communication drawn from several sources:
Communication is a process of exchanging information between individuals through a system of ordinary (common) either by means of symbols, signals, or behavior or action.

Communication is a process of delivering and receiving of messages or information between two or more people with the hope of a positive influence or cause a certain effect is expected. Communication is the perception and appreciation.

Communication is the basic thing that is always needed and done by every human being, because communication is a basic human interactions to obtain an agreement and understanding that was built to achieve an objective that its maximum between the two. To achieve the efforts to communicate effectively, then better we need to know a number of insights and problems that occur in the communication process itself.

UNDERSTANDING BUSINESS COMMUNICATIONS
Here is some understanding of business communication drawn from several sources:
Business communication is any communication that is used to build partnerships, intellectual resources, to promote an idea, a product, service, or an organization, with objectives to create value for existing business. Business Communication includes a thorough knowledge of internal and external side of the business. Internal communications including communications vision (company / enterprise), strategies, plans, culture / corporate culture, values and basic principles contained in the company, employee motivation, as well as ideas, etc.. External communications including branding, marketing, advertising, customer relations, public relations, media relations, business negotiations, etc.. After all its forms, all these things have the same goal, namely to create a business value (create business value).

Business Communication is communication used in the business world that includes various forms of communication both verbal and nonverbal communication.

Business communication is a process of exchanging messages or information to achieve effectiveness and efficiency of work product in the structure and organization systems. In the normal business communication, messages should not only be informative but also persuasive, so that other parties are willing to accept an idea or a belief or performing an act or activity.

Business communication is a process of exchanging messages or information to achieve effectiveness and efficiency of work product in the structure and organization systems. In the normal business communication, messages should not only be informative but also persuasive, so that other parties are willing to accept an idea or a belief or performing an act or activity.

Business communication differ from interpersonal communication and cross-cultural communication. Interpersonal communication (interpersonal communications) is the commonly found form of communication in daily life hariantara two or more people to achieve certain goals. While cross-cultural communication (Intercultural / Communication) is a form of communication is done between two or more persons, who each - each have a different culture.

ELEMENTS IN COMMUNICATION
Communication includes five elements, then known by the formula 5 W + 1 H, namely:
1. Communicator = WHO [the communicator, the source, the sender]
2. Message = says what [message]
3. Media = ins Which channel [channel, media]
4. Communicants = to Whom [communicant, communicatee, Receiver, recipient]
5. Effect [effect, impact, influence]
The first thing to do is understand the basic form of communication. Because a good communicator should have some tools that support communication to convey a message. Like how to put words in a communication that has meaning and can attract the interest and sympathy from his audience and invites participants to actively participate in communication as in the discussion activities.
COMMUNICATION ENGINEERING
1. Informative communication [informative communication]
2. Persuasive communication [persuasive communication]
3. Communication instructive / coercive [instructive / coersive communication]
4. Human relationships [Human relations]

COMMUNICATION OBJECTIVES
1. Changes in attitude [attitude change]
2. Changes in the opinion of [opinion change]
3. Changes in behavior [behavior change]
4. Social change [social change]


FORMS OF COMMUNICATION
There are basically two forms of communication commonly used in the business world, namely, verbal communication and nonverbal communication.
Verbal 1.Komunikasi
Verbal communication (verbal communication) is one form of communication is conveyed to other parties in writing (written) and verbal (oral). Examples are reading a magazine, newspaper mambaca, presenting a paper in a seminar and others.
While verbal communication memilki differentiated into two types namely, based on the active or passive participant in the communication process communication. Where verbal communication can act as a communicator or sender of the message and can act as an audience
As in communicating verbally, required disclosure of the words that are arranged in a pattern that means, either in written form or orally, such as:
Speaking and Writing
A message that is very important and complex, should be submitted by using the text, such as letters, memos and reports
Listening and Reading
To achieve effective communication, then needed two-way communication, where people involved in it requires listening skills (listening) and reading (reading).

Nonverbal 2.Komunikasi
Nonverbal communication is the most fundamental form of communication in business communications. Although in general the nature of nonverbal communication has a less structured, making it difficult to learn, as understood in the use of sign language, facial expressions, body movements, password, symbols, colors and tone of voice. In its delivery, verbal communication and nonverbal communication memilki different meanings, such as nonverbal communication. the message is usually done spontaneously, without having a plan and carried out unconscious and natural character

The Nonverbal Communication memilki several objectives, namely:
Provide and provide information
Manage the flow of a conversation
Expressing emotions
Giving nature and complement, oppose or develop verbal messages
Control or influence others
Facilitate specific tasks, such as in giving instruction at the college



Sometimes in practice, in a merging of business communication occurs between verbal communication and nonverbal communication in a situation. Because these words are usually presented in a communications or conversations sometimes just bring some of the messages.
And its relevance in business communications, this type of nonverbal communication may determine the credibility and personal leadership, which can be seen from the characteristic sound, appearance, touch, movement and body position as well as through facial expressions and eyes.

STAGE - STAGE IN THE PROCESS OF COMMUNICATION
By Courtland L. Bovee and Jhon V. Thilt in Business Communication Today, the communication process (Process Comunication) consists of six stages, namely:
1. The sender has an idea or ideas.
2. Sender turn an idea into a message.
3. Convey the message sender.
4. Recipients receive a message
5. Receiver interprets the message
6. Recipients to respond and send feedback to the sender
Communication Barriers
Interpersonal communication
* Perception and Language Differences
* Hearing the bad
* Emotional Disturbance
* Cultural Differences
* Physical Disorders
Communication in Organizations
* Excess burden of competing information and messages.
* Filtering inappropriate
* Climate closed or inadequate communication

BASIC COMMUNICATION SKILLS
To be able to develop the ability to communicate effectively, both personally and professionally at least we must master the four types of basic skills in communication, namely:
1. writes,
2. reading,
3. speaking;
4. listen




Percentage use of communication channels are as follows:
- Writing (writing): 9%
- Listening (listening): 45%
- Reading (reading): 16%
- Talking (Speaking): 30%

Conscious or not, every day we do, at least, one of the four mentioned above with our environment. Like breathing, communication is often considered as an event and just happen automatically, so often we do not have the awareness to do it effectively.


Communication activity is a routine activity and automatically performed, so that we can never learn it specifically, like how to write or read quickly and effectively or speak effectively as well as being a good listener.

According to Stephen Covey, is the communication skills essential in human life. The most important element in communicating is not just what we write or what we say, but our character and how we convey the message to the recipient of the message. Recipient of a message not just to hear the sentence delivered, but also read and evaluate our attitudes. So the main requirement in effective communication is a strong character that was built from the foundation of ethics and strong personal integrity.

No matter how talented a person, no matter how superior a team or no matter how strong legal case, success will not be obtained without the mastery of effective communication skills. Make effective communication skills will play a major role in supporting the achievement of the objectives of all activities. To be able to make effective communication, the ability to send messages or good information, the ability to be a good listener, and skills using various media or audio visual equipment is a very important part

BARRIERS IN COMMUNICATIONS
Resistance factor that usually occurs in the communication process, can be divided into three types as follows:
Technical Barriers
Constraints of this type arise because of environment that provides preventive effects against the smooth delivery and receiving of messages. From the technological side, the limited facilities and communications equipment, will decrease with the new findings in the field of communication technology and information systems, so that the channels of communication in the communication media can be relied upon as well as more efficient.

Semantic Constraints
Impaired semantic bottlenecks in the process of delivering the understanding or idea effectively. Semantic definition is the study of understanding, which is expressed through language. An unclear message, will remain unclear how good the transmission.
To avoid this kind of mis-communication, a communicator must choose the right words and in accordance with komunikannya characteristics, and view and consider the possibility of different interpretations of the words yangdigunakannya.

Human Obstacles
Constraints of this type arise from the personal problems faced by people involved in communication, good communicators and communicants.

According to Cruden and Sherman, these barriers include:
Constraints derived from the human individual differences, such differences in perception, age, emotional state, status, listening skills, information search, information filtering.
Constraints posed by the psychological climate in organizations or social and cultural environments, such as the atmosphere and working climate and value system adopted.

Viewed from a business aspect, the organization is a management tool (viewed from the aspect of its activities). Correlation between Organizational Communication Studies with a focus lies in its review to the human beings involved in achieving organizational goals.
Within the scope of the organization, the main objective is to improve organizational communication, which is interpreted as an attempt was made to achieve management objectives. Organizational communication happens all the time. And can be defined as a performance and interpretation of messages between the communication units that are part of an organization. An organization composed of units of communication in relation to each other hierarchies and functions within an environment.
Business communication is a process of exchanging messages or information to achieve effectiveness and efficiency of work within the structure of products (rank / level) and a conducive organizational system. In the normal business communication, the message should not just informative, namely the other side to understand and know, but it also must be persuasive, so that other parties are willing to accept an idea or a belief or performing an act or activity.
In the communication process all messages or information sent will be received by the recipient with a variety of different messages / information, either because of differences in background, perception, culture and other things. For that, a message or information submitted should meet the seven conditions or also known as 7 C, namely:



1. Completeness (Complete)
A message or information can be said complete if contains all materials necessary to enable the message recipient can provide appropriate responses in the hope pengirimpesan

2. Conciseness (Short)
Concise if a message can be said to express his ideas in the smallest possible number of words (short, dense but clear) without prejudice to the meaning, but still feature ideas.

3. Consideration (Advisory)
Submission of the message, should be applied with consideration and empathy for the recipient prioritize messages.

4. Concreteness (concrete)
Submission of the message should be delivered in a language that gambalang, definite and clear.

5. Clarity (Clarity)
Messages should be delivered in a language that is easily understood and easily interpreted, and having a clear meaning.

6. Courtessy (Courtesy)
The message conveyed by the language style and tone polite, to cultivate good relations in komunikas ibisnis.

7. Correctness (precision)
Messages should be made carefully, and use grammar, punctuation and spelling correctly (formal or official).

Differences in vocabulary background, and emotional statement, can also result in the emergence of a misunderstanding between the sender and the recipient. These problems include:
1. Problems in developing messages
2. Problems in conveying the message
3. Problems in interpreting the message

IMPROVING COMMUNICATIONS
To be able to make effective communication may take several requirements,
Other atara: perception, assessment, credibility, control, and suitability / compatibility.
Effective communication can overcome the various obstacles faced by considering three things as follows:

1. Create a message in a more careful
2. Minimize interruptions in the communication process
3. Facilitate feedback between the sender and the recipient of the message

BUSINESS COMMUNICATION SUCCESS
The success of communication within an organization will be determined by a shared understanding between those involved in communication activities. The similarity of this understanding is influenced by the clarity of the message, how to delivery of messages, communication behavior, and the situation (place and time) communication. Organizational communication typically uses a combination of ways to communicate (oral, written and impressions) that allows the peyerapan information more easily and clearly.
Empirically, the understanding of people about something that would be more easily absorbed and understood if something were shown compared to just played or read. And the result will be better again if something is communicated, other than shown are also well practiced.

The study of behavior among business executives pointed to the fact that the ability to communicate is a key element among the various factors needed to promote personal or organizational management to resolve the conflict management (Boove and Thill, 2002). In other words, the ability to communicate effectively at the same time is also one of the characteristics of quality human resource employees. Terminology, effective communication within an organization can be likened such as blood in the body and the key to success.

The success of business communications is also very much determined by the effectiveness of business communications. The effectiveness of business communication, as well as other types of communication is determined several things:

1. Perception
Communicators must be able to predict whether the message can be received by communicants.

2. The success of Information and Communication Technology
One of the success factors of business communications in the use of information and communication technology that is the process of integration of information regarding the availability of appropriate data communications. This involves several factors, among others, first, the coverage (range) data communication services products owned. Given the hierarchy, type, and size of the manufacturing system has different characteristics so that the necessary information needed by different types of communication services as well. Second, Coverage. Providers that can provide the necessary services at any location considering manufacturing locations spread out and sometimes in remote areas (rural areas). Third, the performance (the performance). High performance communication is a key condition to be guaranteed. Fourth, cost. Cost factor to be one factor to consider in order to keep efficiency can be improved.

Internet-based communication
Internet becomes a medium of communication which plays an important role in business development, in broad outline there are three main business activities that can be communicated via the Internet:

Building a Product.
Operational activities
Service,

Various business activities can be conducted via the Internet, some of which are as follows:
Internal data sharing.
Recruitment of prospective employees.
Obtain business partners, and customers.
Finding information on the external (outside parties).
Purchases of materials and equipment.
Promotion of products and services.
Supporting facilities for customers.
Media collaboration with business partners.
Publication of business development.

Internet-based business communications, it can be done in various ways, namely:
Using e-mail
Discussions through Mailing List (mailing list)
Create a group / community
Via video conference
Text message
Internet-based phone, and
Transfer of data / documents

3. Accuracy
Communicants or the audience has a frame of mind. In order to be well targeted communication, communicators need to express things I want to be submitted in accordance with the frame of mind communicants.

4. Credibility
In communicating communicators need to have a credible belief that the communicants. Instead he must also be able to get the trust of the communicants.

5. Control
In communications, communicating about providing reaksa / feedback / feedback on the message delivered. This reaction should be anticipated once controlled by the communicator so as not to deviate from the expected target of communication.

6. Suitability
A good communicator can always maintain friendly relations with the fun of communicants.
Another opinion says that in order komunikas run effectively and efficiently, then there are three very important things, namely:
1. Able to make the message understandable.
2. Should be expected to understand the message sent to you.
3. Control over the communication process should be applied.
Also in order to make effective business communication, a communicant must have three abilities (skills), namely:
1. Empathy,
2. Speakers are equal,
3. Projections or create an impact.
Thus if effectively enforced business communications in a company will be able to produce some of the following:
Accelerating Problem Resolution.
Strengthening Decision Making.
Improve Professionalism.
Provide a Positive Response to Stakeholder.
Increase Productivity.
Strengthen business relationships.

CONCLUSION
The role of communication within an organization is very important. No one in our daily tasks without communicating. Whether it's themed issue of work or problems outside work, such as family problems, political, social and national economy. All this must be done via communication. Also good was done through a vertical path (boss-subordinate) and horizontal lines (colleague level).
How far the process of communicating that works so well is largely determined by the condition and behavior of managers as the sender of an idea or message, the recipient of the message, the media is used, there yanga information technology, content of messages and how messages are conveyed and the atmosphere of communication itself. That success will be mirrored by the absence of the gap of understanding between the sender and the recipient so that the managers feel happy and satisfied, and so do the employees.

BUSINESS ETHICS

Business Ethics
INTRODUCTION

Ethics and integrity is a genuine desire to help others. Extreme honesty, the ability to mengenalisis competition limits a person, the ability to admit mistakes and learn from failure.
These are to be heating up the competition lately. The word suggests a concept that those who succeed is that good at destroying enemies. Many said the competition a symbol of greed. In fact, a freer world trade in the future it is also promoting freer competition.
Through science we can ponder the competition, imagine our exporters who are challenged to jump into a new arena of free-market future. Ability to compete should not at all determined by the size of a company. This is what is often conceptualized differently by our rulers.
If we are to achieve the target in the year 2000, it was time for the business world we are able to create a business activity that was immoral and unethical, which is visible along the journey and the mutual need between the bottom of the middle class and elite businessmen.
In creating business ethics, there are some things to consider, among others, namely self-control, development of social responsibility, maintaining identity, creating healthy competition, applying the concept of social responsibility development, maintaining identity, creating healthy competition, applying the concept of development sustainable, avoiding attitudes 5K (note, conspiracy, connection, Collusion, and the Commission) was able to say that right was right, etc..
With the existence of morality and ethics in the business world, and awareness of all parties to implement it, we believe that gap can be reduced, and we are optimistic that one of the obstacles in the era of globalization in the year 2000 can be overcome.

MORAL AND ETHICS IN THE BUSINESS WORLD

Moral In Business World
In line with the end of the APEC leaders meeting in Osaka of Japan and by diperjelasnya term to make the Asia Pacific in 2000 became a free trade area so well we limit the world will increasingly "blurred" (borderless) world. This obviously makes all the activities to each other racing each other to get the chance (opportunity) and benefits (profit). Sometimes
time to get this opportunity and advantage, forcing people to heed all the methods there are the injured party or not.
With these conditions, our business will be more clearly against the clock as well as other countries towards a mutually beneficial economic arrangement. But we need to question whether what is expected by the APEC leaders can be achieved when there is an international business in particular and in general we are seized with the will of each other "oppressive" to obtain multiple rates of return. This is a challenge for our business ethics.
If we are to achieve the target in the year 2000, there were times when the business world we are able to create a business activity that was immoral and unethical, which is visible along the journey and the mutual need between the groups of middle and upper class businessmen. Would this be realized?
Talking about morals is closely associated with religious and cultural talks, meaning that the moral rules of business is strongly influenced by the teachings and culture of the perpetrators of their own business. Every religion teaches people to have a morally admirable, whether it is in activities to benefit the "business". So, the moral is obviously an admirable and definitely have a positive impact for both parties. For example, in executing the transaction, if done honestly and firmly, clearly both parties will feel satisfied and gain the trust of each other, which eventually will be established close cooperation of mutual benefit.
Moral and business need to continue to exist so that the business world there is really guaranteed satisfaction levels at both consumers and producers. Why these things need to be discussed?
The sticking issue is the rapid development of information without the offset to the business world that has the "moral", the world will become a modern jungle in the strong oppressing the weak, so what is mandated by the 1945 Constitution, Article 33 and the Guidelines to create justice and equality will not never materialized.
Moral was born from people who have and know the teachings of religion and culture. Religion has set a person in making relationships with people so that it can be stated that people who base their business on a religion would have an admirable moral of doing business. Based on this moral fact of doing business will not be determined in the form of a rule (rule) is determined by certain parties. Moral must grow from a person with knowledge of teaching religion and culture have to be able to be applied in everyday life.

Ethics In Business World

If morality is something that encourages people to do good ethics to act as signs (sign) that are willing to arrangements of all members of a group. Unscrupulous business world will be able to develop ethics (standards / guidelines) to ensure business activities are balanced, harmony, and harmony.
Ethics as signs within a society will be able to guide and remind its members to an act of noble (good conduct) that must always be adhered to and implemented. Ethics in business has

must be agreed by the people who are in business groups as well as other related groups. Why?
Business world, that does not exist regarding the relationship between the businessman and an entrepreneur, but have national and even international connections. Of course, in this case, to realize the ethics of doing business need a transparent discussion between all parties, employers, government, community and other nations to do only one side while running the ethics of other parties based on what they want. This means that if there are parties who do not know and approve of moral ethics and ethics, it was clear what had been agreed upon by businesses will never be realized. So, obviously to produce an ethics within the business which ensures the existence of care between one party and another party does not need the global nature of the conversation that leads to a rule that does not harm anyone in the economy.
In creating business ethics, there are some things to consider, among other things is

Restraint

That is, business actors and stakeholders able to control themselves each for not getting anything from anyone and in any form. In addition, businesses do not find it profitable to cheat the road and hit the other side and use the profits to the street and menakan cheat others and use these profits even though it is the right benefits for businesses, but its use must also consider the condition of the surrounding community. This is the business ethic that "ethical".

Development of social responsibility (social responsibility)

Business people here claimed to care about the state of society, not only in the form of "money" by giving a donation, but more complex. This means that as an example of opportunities that are owned by businessmen to sell at higher price levels during the occurrence of excess demand should be a concern and awareness for business people to not take advantage of this opportunity to reap profits doubled. So, in a state of excess demand, businesses must be able to develop and manifest the attitude of responsibility towards the surrounding community.

Maintaining the identity and not easy to be swayed by the rapid development of information and technology

Not that business ethics and anti-growth information technology, but information and technology must be utilized to raise awareness for the group are weak and do not lose the culture that has caused the transformation of information and technology.

Creates healthy competition

Competition in the business world need to increase the efficiency and quality, but this competition does not kill the weak, and vice versa, there must be a tightly interwoven between big business and middle class people down, so that with a large development company capable of providing a spread effect on the surrounding developments. For that purpose in creating the competition necessary to have balanced forces in the business world.

Applying the concept of "sustainable development"

The business world should not think of profits only in the present, but need to think about how the situation in the future. Based on the obvious perpetrator of this business is required not to "exploitation" when the current environment and circumstances as closely as possible without considering the environment and circumstances in the future despite the present moment is a chance to earn big profits.

Avoiding 5K properties (note, conspiracy, connection, Collusion and Commissions)
If businesses have been able to avoid this attitude, we are confident will not happen again what is called the corruption, manipulation and other forms of foul play in the business world or the various cases that defame the name of nation and state.

Correct to state that it's true

That is, if the business was not fair to receive a credit (for example) because the requirements can not be met, do not use the "note" from "connections" and to "collusion" with the wrong data. Also, do not force yourself to have a "collusion" and give "commission" to the parties concerned.

Foster mutual trust between powerful businessmen and faction faction entrepreneurs down
To create the business conditions are "conducive" there must be mutual trust (trust) between groups with a group of powerful entrepreneurs entrepreneurs entrepreneurs weak weak to be able to grow along with other businessmen who already large and well established. Which during the trust between the parties that there is only a strong group, when it's time to give opportunity to the medium to grow and take part in the business world.

And consistently with the rules of the game at a mutually agreed
All the concepts of business ethics that have been determined will not be accomplished if each person does not want to be consistent and consistent with these ethics. Why? If all business when it had been agreed, while there were "deplorable", both businessmen who own or other parties trying to do "cheating" for the sake of personal interests, clearly all the concepts of business ethics would "fall" a semi one.

Fostering awareness and sense of belonging to what has been agreed

If this ethic has had by all, clear all provide a peace and comfort in doing business.

There needs to be part of business ethics as outlined in the form of a positive legal regulations

This is to ensure legal certainty of business ethics, such as "protection" against the businessman weak.

e-USU Repository © 2004 University of North Sumatera 4
World energy needs a moral and ethical business nowadays are already being felt and highly expected by all parties especially with the rapid development of globalization of this earth.
With the existence of morality and ethics in the business world as well as awareness of all parties to implement it, we believe that gap will be overcome, and optimistic in the face of one of the obstacles can be overcome in 2000.

BUSINESS WORLD

Changes in world trade requires immediate dibenahinya business ethics to the world economic order has improved. What steps should be taken? Not uncommon in the business applies the concept of goal justifies all means. Even the smell of a criminal action was pursued for the sake of achieving a goal. If it were so, the entrepreneur who became pengerak economic motor will turn into economic animals.
Occurrence of moral turpitude in the business world but apparently not appeared opposite trend, increasing every day. The action marked up, break a promise, not heed the public interest, not pay attention to natural resources and for measures to collusion and bribery are a few examples of dedication to ethical business entrepreneurs.
In a simple business ethics can be interpreted as a non-binding rules of the game because it's not legal. But it must be remembered in the daily business practices business ethics can be disallowed for that business activity is executed. Business ethics is very important considering the business world can not be separated from other elements. The existence of the business is essentially to meet the needs of the community. Business not only has links with people and legal entities as suppliers, buyers, distributors, users and others.
As part of the community, the business must comply with existing norms in society. Good business relationships and society are inseparable and that brings a certain ethics in business activities, good ethics among business people and business ethics in relation to society, directly or indirectly.
By mapping the pattern of relationships in business as it can be seen that the principles of business ethics embodied in a pattern of relationships that are interactive. This relationship not only within one country, but includes a variety of countries integrated in world trade relations nuance has now changed. Changes in shades of world development that requires immediate dibenahinya business ethics. Section, the legal conditions surrounding the business world is too far behind in economic growth and development. Business relationships with other parties related to the complex. Consequently, when the fast moving business world, there are left parties and aggrieved, because the legal instruments and rules have not gotten the attention of the corporate world balanced.
One example of that later becomes a problem for the government and the business world is still the existence of violations of workers' wages. It's causing some national products affected by restrictions on international markets. Another example is the forest products that receive a strong protest because employers do not pay attention to the continuity of Indonesia is considered a valuable natural resource.

CLOSING

Breach of ethics that can weaken the competitiveness of industrial products for international market. This can happen attitude entrepreneurs.
Even worse when the Indonesian businessman underestimate the business ethics that applies generally and is not binding.
The tendency of the increasing number of violations of business ethics makes concerns many parties. Neglect of business ethics will bring loss is felt not only for society, but also for national economic order. Knowingly or not, entrepreneurs who do not pay attention to business ethics will destroy their own name and country.

Importance of Information Technology and Computer Networking for Accountants

    Computer networks is very important for accountants:
    Petama, a network is an integral part of the accounting information system, for transmitting data and information.
    Second, a high-level network at risk. So the special needs of control and security. Special techniques needed to prevent loss of valuable accounting records and information stored in accounting information systems or to provide a way to ensure that data is entered accurately.
    Third, special networks are being developed that can serve users with a wide range of financial information. In some network users may be a third party.
    Accountant should be actively involved in using and evaluating a computer network-part of the technical details. They can help consolidate the data through this network to be useful financial information. They can also evaluate the control and security measures for the network. As a key user ol computer networks, they must be aware of ways to improve the productivity and effectiveness of thinking using the network.
    Effect of Information Technology In Accounting Information System
    More important than these surface changes, but those improvements in the performance of properly applied computer technology to provide:
    1. Transaction processing and other data
    2. Accuracy in the calculation and comparison with data
    3. Low cost of processing each transaction
    4. More timely preparation of reports and other outputs
    5. More compact data storage, with greater accessibility when needed
    6. More diverse options for entering data and provides output
   7. Higher productivity for employees and managers, who learn to use computers efectively in routine decisions and responsibilities sign


    Limitations of Traditional Computerized Accounting Information System
    Here are some major limitations indicated by the age of the previous info sisteminformasi accounting:
    1. Private systems must spend large potion of their time due to system maintenance. Very little time is left for value-added services, such as repairing old systems or develop new systems. As a result, accounting information systems can not easily respond to changing business conditions Return.
    2. Financial and operational data are not integrated, thus, it becomes difficult to generate reports involving financial and information that does not involve financial.
   3. Accounting transaction-processing system that collects financial data focused on the accounting classification, ignore the "multidimensional" aspect of the transaction, and data held by a chimney "approach. Smokestack approach means that the files associated with unintegrated applications have their own separate files.
    4. Business processes and accounting procedures are not analyzed and corrected before changed from manual to automatic form. As a result, the efficiency of a manual system which is only embeded in an automated system.
    5. Legacy systems are not designed to produce information in a timely decision support. The required data can not be easily and directly accessible and user. When asked to report the new, computer programmers have to write new programs over the period is extended to extract the information requested.

    Data Communications
    In a technical sense, a data communications system that links data collection, processing, storage, and distribution facilities in the computer network. Networks have become increasingly important for three reasons:
    1. Many companies have become geographically dispersed and need trnasmit large volumes of data quickly and reliably.
    2. Data communication technologies become more sophisticated, versatile, and affordable.
    3. Many companies use groupware tools to share data and to facilitate collaboration between work groups, managers and other employees. Currently, it is estimated that more than 90 percent of all computers (including microcomputers) in the United States are connected to data communication networks, for microcomputers, estimated at around 75 percent and rapidly in creased.

    Network Architecture Types
    • a centralized Network
    1. Centralized processing power to handle all process requirements
    2. Computer hardware costs lower, because the only large computer and possible economies of scale
    3. Facilitation of the database approach, because it avoids the complexity of distributed data
    4. Planning standards, procedures and documentation
    5. Availability of skilled information systems Professionals who are interested in larger centralized installation

    • Distribution Network
    1. User satisfaction because control over local processing
    2. More responsive to the needs of the user processing
    3. More efficient use of computer resources and their load balancing processing
    4. Built on a backup computer system, because some computers
    5. Flexibility and adaptability to change

    Enterprisewide Processing and Data System
    • Online Transaction Process
    In most companies, enterprisewide on-line transaction (OLTP) processing system to collect and process mission critical applications and operational accounting.

    • Data Mart and Data Warehouse
    Companies can create a data mart or data warehouse to generate reports that have been established for executives and other managers. Both the data and the data warehouse Mart, which operates in a LAN-based client / server platforms, manage and store a copy of the "International" or the decision support data.

    Special Interorganizational System or Network
    • Electronic commerce and Internet Commerce
    Internet Commerce and Electronic commerce is narrowly defined as the use of the Internet to conduct electronic data interchange between tranding patners.

    • System or Network Point-Of-Sale
    Based computer system or network of sales points to revolutionize the retail company's information systems, especially with a number of retail outlets.

    • Electronic Funds Transfer System
    Institusions finance, such as commercial banks and savings and loan associations, has pioneered the application of computer-based network. Creasingly Network, thebeing employed as Electronic funds transfer systems / networks, which transmit and process the associated transactions with funds from the customer.

    • Electronic Data Exchange System or Network
    Electronic data interchange (EDI) system / network facilities that close in-stantaneous exchange of business transaction information from one company's computer system to other computer systems.

    Internet, Intranet, and Extranet
    • Internet
    Internet, the world's largest and fasting growing clients or servers for distributed computing networks, is a global collection of tens of thousands of interconnected with one of the government, military, and educational networks that communicate with each other.

    • Intranet and Extranet
    Operating in the company's internal computer network, intranet or web company that is very safe, miniature, private internet, based on common web standards.

Thursday, April 15, 2010

Pentingnya Teknologi Informasi dan Jaringan Komputer untuk Akuntan

Jaringan computer sangat penting bagi akuntan :
Petama, sebuah jaringan adalah bagian integral dari sistem informasi akuntansi, karena mentransmisikan data dan informasi.
Kedua, sebuah jaringan terkena resiko tingkat tinggi. Jadi khusus membutuhkan kontrol dan keamanan. Teknik khusus diperlukan untuk mencegah hilangnya catatan akuntansi yang berharga dan informasi yang tersimpan dalam system informasi akuntansi atau untuk menyediakan cara untuk memastikan bahwa data yang dimasukkan akurat.
Ketiga, Jaringan khusus sedang dikembangkan yang dapat melayani pengguna dengan beraneka ragam informasi keuangan. Dalam beberapa jaringan pengguna mungkin pihak ketiga.
Akuntan harus secara aktif terlibat dalam menggunakan dan mengevaluasi jaringan komputer-bagian dari rincian teknis. Mereka dapat membantu mengkonsolidasikan data melalui jaringan ini menjadi berguna informasi keuangan. Mereka juga dapat mengevaluasi kontrol dan langkah-langkah keamanan untuk jaringan. Sebagai pengguna kunci ol jaringan komputer, mereka harus menyadari cara-cara untuk meningkatkan produktivitas dan efektivitas berpikir menggunakan jaringan.
Efek Teknologi Informasi Dalam Sistem Informasi Akuntansi
Lebih penting daripada perubahan permukaan ini, namun orang-perbaikan dalam kinerja yang diterapkan dengan benar teknologi komputer menyediakan :
1. Pengolahan transaksi dan data lain
2. Keakuratan dalam perhitungan dan perbandingan dengan data
3. Biaya rendah pengolahan setiap transaksi
4. Lebih tepat waktu penyusunan laporan dan keluaran lain
5. Lebih ringkas penyimpanan data, dengan aksesibilitas yang lebih besar bila diperlukan
6. Lebih beragam pilihan untuk memasukkan data dan menyediakan keluaran
7. Produktivitas yang lebih tinggi bagi karyawan dan manajer, yang belajar menggunakan komputer efectively dalam keputusan rutin dan tanggung jawab tanda


Keterbatasan Terkomputerisasi Tradisional Sistem Informasi Akuntansi
Berikut adalah beberapa keterbatasan utama yang ditunjukkan oleh usia info sebelumnya sisteminformasi akuntansi :
1. Sistem pribadi harus menghabiskan ramuan besar dari waktu mereka untuk pemeliharaan sistem. Sangat sedikit waktu yang tersisa untuk layanan bernilai tambah, seperti memperbaiki sistem tua atau mengembangkan sistem baru. Akibatnya, sistem informasi akuntansi tidak bisa dengan mudah Kembali menanggapi perubahan kondisi bisnis.
2. Keuangan dan data operasional tidak terintegrasi, dengan demikian, maka sulit untuk menghasilkan laporan yang melibatkan keuangan dan informasi yang tidak melibatkan keuangan.
3. Pemrosesan transaksi akuntansi sistem-yang mengumpulkan data keuangan terfokus pada klasifikasi akuntansi, mengabaikan "multidimensi" aspek transaksi, dan data yang diselenggarakan oleh: cerobong asap "pendekatan. Pendekatan yang cerobong asap berarti bahwa file yang berhubungan dengan aplikasi unintegrated telah mereka sendiri berkas terpisah.
4. Proses bisnis dan prosedur akuntansi tidak dianalisis dan diperbaiki sebelum diubah dari manual ke bentuk otomatis. Sebagai hasilnya, dalam efisiensi dari sistem manual yang hanya diembed dalam sistem otomatis.
5. Sistem warisan tidak dirancang untuk menghasilkan informasi pendukung keputusan yang tepat waktu. Data yang diperlukan tidak dapat dengan mudah dan langsung diakses oleh dan pengguna. Ketika diminta laporan baru, programer komputer harus menulis program-program baru selama jangka waktu diperpanjang untuk mengekstrak informasi yang diminta.

Komunikasi Data
Dalam pengertian teknis, sebuah sistem komunikasi data yang menghubungkan data koleksi, pengolahan, penyimpanan, dan penyebaran fasilitas dalam jaringan komputer. Jaringan telah menjadi semakin penting untuk tiga alasan:
1. Banyak perusahaan telah menjadi terpisah secara geografis dan perlu trnasmit volume data yang besar dengan cepat dan terpercaya.
2. Teknologi komunikasi data menjadi lebih canggih, serbaguna, dan terjangkau.
3. Banyak perusahaan yang menggunakan alat groupware untuk berbagi data dan untuk memfasilitasi kolaborasi di antara kelompok kerja, manajer dan karyawan lain. Saat ini, diperkirakan bahwa lebih dari 90 persen dari semua komputer (termasuk mikrokomputer) di Amerika Serikat yang terhubung ke jaringan komunikasi data, untuk mikrokomputer, diperkirakan berjumlah sekitar 75 persen dan cepat dalam berkerut.

Jenis Arsitektur Jaringan

• Jaringan terpusat
1. Kekuatan pemrosesan terpusat untuk menangani semua kebutuhan proses
2. Biaya perangkat keras komputer yang lebih rendah, karena satu-satunya komputer yang besar dan kemungkinan skala ekonomi
3. Fasilitasi dari pendekatan basis data, karena menghindari kompleksitas data terdistribusi
4. Standar perencanaan, prosedur, dan dokumentasi
5. Ketersediaan sistem informasi terampil profesionals yang tertarik untuk lebih besar terpusat instalasi

• Jaringan distribusi
1. Kepuasan pengguna karena kontrol atas pemrosesan local
2. Lebih tanggap terhadap kebutuhan pengolahan pengguna
3. Lebih efisien penggunaan sumber daya komputer dan menyeimbangkan pemrosesan beban mereka
4. Dibangun pada sistem komputer cadangan, karena beberapa computer
5. Fleksibilitas dan kemampuan beradaptasi untuk berubah

Pengolahan Enterprisewide dan Sistem Data
• Proses Transaksi Online
Dalam kebanyakan perusahaan, enterprisewide transaksi on-line (OLTP) sistem pengolahan mengumpulkan dan memproses misi kritis aplikasi akuntansi dan operasional.

• Data Mart dan Data Gudang
Perusahaan dapat membuat data mart atau data warehouse untuk menghasilkan laporan yang telah ditetapkan untuk eksekutif dan manajer lain. Baik Mart data dan data gudang, yang beroperasi di dalam LAN berbasis klien / server platform, mengatur dan menyimpan salinan dari "internasional" atau data pendukung keputusan.

Sistem atau Jaringan Khusus Interorganizational
• Internet Commerce dan Electronic commerce
Internet Commerce dan Electronic commerce adalah sempit didefinisikan sebagai penggunaan internet untuk melakukan pertukaran data elektronik di antara tranding patners.

• Sistem atau Jaringan Point-Of-Sale
Komputer berbasis sistem titik penjualan atau jaringan merevolusi sistem informasi perusahaan ritel, terutama dengan sejumlah gerai ritel.

• Sistem Transfer Dana Elektronik
Institusions keuangan, seperti bank komersial dan tabungan dan pinjaman asosiasi, telah merintis penerapan jaringan berbasis komputer. Dalam Jaringan creasingly, thebeing dipekerjakan sebagai sistem transfer dana Electronik / jaringan, yang mengirim dan memproses transaksi terkait dengan dana dari pelanggan.

• Sistem Pertukaran Data Elektronik atau Jaringan
Pertukaran data elektronik (EDI) sistem / fasilitas jaringan yang dekat di-stantaneous pertukaran informasi transaksi bisnis dari sistem komputer satu perusahaan ke sistem komputer lain.

Internet, Intranet, dan Extranet
Internet
internet, dunia terbesar dan tumbuh berpuasa klien atau server jaringan komputasi terdistribusi, adalah kumpulan global puluhan ribu saling berhubungan dengan satu an, pemerintah, militer, dan pendidikan jaringan yang saling berkomunikasi.

Intranet dan Extranet
Beroperasi dalam internal perusahaan jaringan komputer, intranet atau web perusahaan yang sangat aman, miniatur, internet swasta, berdasarkan standar web umum.