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		<title>Global Warming</title>
		<link>http://spermagaul.wordpress.com/2009/07/20/global-warming/</link>
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		<pubDate>Mon, 20 Jul 2009 05:33:57 +0000</pubDate>
		<dc:creator>spermagaul</dc:creator>
				<category><![CDATA[climate]]></category>
		<category><![CDATA[jurnal]]></category>

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		<description><![CDATA[Global warming is the increase in the average temperature of the atmosphere, ocean, land and Earth. Average temperature on the surface of the global Earth has increased by 0.74 ° C ± 0:18 (1:33 ± 0:32 ° F) during the last hundred years. Intergovernmental Panel on Climate Change (IPCC) concluded that, &#8220;most of the increase [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=spermagaul.wordpress.com&amp;blog=7006423&amp;post=73&amp;subd=spermagaul&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
			<content:encoded><![CDATA[<p><a href="http://id.wikipedia.org"><strong>Global warming</strong></a> is the increase in the average temperature of the atmosphere, ocean, land and Earth.<br />
Average temperature on the surface of the global Earth has increased by 0.74 ° C ± 0:18 (1:33 ± 0:32 ° F) during the <span id="more-73"></span>last hundred years. Intergovernmental Panel on Climate Change (IPCC) concluded that, &#8220;most of the increase in average temperature worldwide since mid-20th century most likely caused by the increased concentration of gas-greenhouse gases due to human activities&#8221; [1] through the greenhouse effect. Conclusion of this base has been raised by at least 30 academic and scientific bodies, including all national academies of science from the G8 countries. However, there are still some <strong><a href="http://id.wikipedia.org/wiki/Ilmuwan">scientists</a> </strong>who do not agree with some of the conclusions presented in IPCC.</p>
<p>Climate models used as reference by the IPCC projects show global surface temperature will rise 1.1 to 6.4 ° C (2.0 to 11.5 ° F) between 1990 and 2100. [1] Differences in the estimated number is caused by the use of different scenarios on the gas-emissions greenhouse gases in the future, and models of different climate sensitivity. Although most research focuses on the period up to 2100, warming and increased sea water is estimated to face akan continues for more than a thousand years even if the level emissions of greenhouse gases have been stable. [1] This reflects the large heat capacity of the oceans.</p>
<p>Increasing global temperature will cause changes such as increase in surface sea water, the increased intensity of extreme weather phenomena, [2] and changes the amount and pattern presipitasi. Consequences of global warming is terpengaruhnya other agricultural products, the loss of glacier, and various types of animal extinction.</p>
<p>Some of the things that scientists still doubt is about the amount of warming that will occur in the future, and how warming and the changes that occur will vary from one region to another. Until this happens is still political and public debate worldwide regarding what, if any, action should be done to reduce or reverse heating further, or to adapt to the consequences of. Most of the countries in the world have signed and ratified the Kyoto Protocol, leading to gas-emission reduction of greenhouse gases</p>
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		<title>membesarkan penis</title>
		<link>http://spermagaul.wordpress.com/2009/07/08/membesarkan-penis/</link>
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		<pubDate>Wed, 08 Jul 2009 06:43:48 +0000</pubDate>
		<dc:creator>spermagaul</dc:creator>
				<category><![CDATA[pengetahuan]]></category>
		<category><![CDATA[seks]]></category>

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		<description><![CDATA[Penjelasan Ilmiah Bagaimana tehnik pembesaran penis ini bekerja? Mengapa bisa diperbesar? Bukankah kata dokter pertumbuhan penis terhenti setelah usia tertentu? Benar, pada kondisi normal memang demikian, karena itulah metode ini di perkenalkan. Metode ini begitu populer di benua amerika &#38; eropa (anda dengan mudah menemukannya di google.com) bahkan disana di rekomendasikan oleh dokter dibidangnya. Anda [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=spermagaul.wordpress.com&amp;blog=7006423&amp;post=69&amp;subd=spermagaul&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
			<content:encoded><![CDATA[<p>Penjelasan Ilmiah<br />
Bagaimana tehnik pembesaran penis<br />
ini bekerja?</p>
<p>Mengapa bisa diperbesar?<br />
<span id="more-69"></span>Bukankah kata dokter pertumbuhan penis terhenti setelah usia tertentu?<br />
Benar, pada kondisi normal memang demikian, karena itulah metode ini di perkenalkan. Metode ini begitu populer di benua amerika &amp; eropa (anda dengan mudah menemukannya di google.com) bahkan disana di rekomendasikan oleh dokter dibidangnya. Anda sangat beruntung mendapatkan metode SP yang sudah disesuaikan dengan kondisi pria asia.</p>
<p>Nah&#8230; sebelumnya anda harus memahami dulu, bahwa metode SP yang diperbesar sebenarnya adalah sel jaringan penis yang disebut <a href="http://www.solusipria.com/metode.php?id=nankment">CORPORA CAVERNOSA</a>.</p>
<p>    Anda harus memahami struktur anatomi penis &amp; cara kerja pembesaran penis solusipria.com ini agar anda mengerti, mari kita mulai&#8230;</p>
<p>Pada dasarnya penis anda tersusun atas 3 area utama, yaitu 2 bilik besar di ujung (yang istilah ilmiahnya Corpora Cevernosa) dan 1 bilik lebih kecil di pangkal (Corpus Spongiosum),<br />
Saat anda ereksi, penis dipenuhi oleh darah; darah mengisi ketiga bilik tersebut. Corpus Spongiosum merupakan bilik yang fungsi utamanya untuk buang air kecil dan ejakulasi. Sedangkan Corpora Cavernosa merupakan bilik pemegang darah utama di penis; tempat 90% darah ditahan saat dan setiap kali anda ereksi.<br />
Panjang dan tebal penis anda saat ini dibatasi oleh batas maksimum darah yang dapat ditampung oleh Corpora Cavernosa.</p>
<p>Anggap saja darah yang tertampung oleh Corpora Cavernosa telah mencapai nilai maksimum; artinya tidak mungkin penis anda dapat jadi lebih besar dengan sendirinya. Metode yang tepat untuk memperbesar penis adalah dengan memperbesar dan mengembangkan Corpora Cavernosa anda dengan baik yang hanya mungkin dilakukan melalui penggunaan latihan dan teknik yang khusus diciptakan untuk perkembangan dan pertumbuhan penis.</p>
<p>OK anda sudah mulai paham bukan? mari kita perjelas lagi hal terpentingnya&#8230;</p>
<p>    Rahasia pembesaran penis alami terletak pada latihan Corpora Cavernosa secara teratur menggunakan teknik dan latihan yang dikembangkan secara khusus ini. Teknik ini sedikit demi sedikit memperpanjang dan memperbesar penis serta meningkatkan sirkulasi darah keseluruhan.</p>
<p>Jadi, bagaimana Corpora Cavernosa diperbesar?</p>
<p>Metode ini sebenarnya merupakan suatu upaya peluasan dinding sel Corpora Cavernosa dengan mengalirkan darah kedalamnya ; dengan cara seperti inilah sel jadi lebih besar daripada ukuran normalnya.</p>
<p>Penis kemudian memperbaiki diri dengan cara menumbuhkan kembali sel- sel yang sudah rusak, menjadikannya lebih besar dan lebih kuat dari waktu ke waktu. Hal inilah yang memungkinkan penis menyerap lebih banyak darah sampai jaringan ereksi selama beberapa minggu.</p>
<p>Jika sudah besar lalu apalagi?</p>
<p>Besar saja tidak cukup, penis juga harus kuat &amp; keras saat ereksi, untuk itulah metode ini tidak hanya berisi pembesaran penis namun juga berisi tehnik menguatkan penis yang tidak ada duanya! tidak akan anda jumpai di situs web manapun!</p>
<p>Hasilnya penis anda jadi lebih besar, lebih kuat, keras dan lebih mantap!</p>
<p>Kenyataannya adalah mayoritas pria di dunia, termasuk ANDA, punya penis yang tidak menarik dan kurang dikembangkan, tidak perlu malu karena anda memiliki banyak teman lebih dari 90% populasi pria!</p>
<p>Hal ini digunakan oleh perusahaan-perusahaan tertentu sebagai kesempatan bisnis besar untuk menghasilkan sejenis &#8220;obat-obatan&#8221; yang dapat memperbesar &amp; menguatkan penis anda! tahukah anda? bahwa bisnis obat-obatan ini mengeruk keuntungan luar biasa besar milyaran dolar amerika! mereka memanfaatkan ketergantungan anda akan obat-obatan tersebut, memanfaat ketidakberdayaan sexual anda! lalu apa hasilnya? uang anda terkuras habis &amp; penis andapun tetap saja loyo karena hasilnya hanya sesaat!</p>
<p>Tahukah anda bahwa pria umumnya mencapai orgasme kurang dari 5 menit?</p>
<p>YA!! kurang dari 5 menit! tentu saja jangan anda bandingkan dengan film-film porno &amp; cerita-cerita fiktif tentang sex yang dibuat-buat sampai berjam-jam hanya untuk memuaskan pembacanya, Penelitian menunjukkan bahwa 93% wanita tidak puas dengan daya tahan pasangannya, hanya karena pria tidak bisa bertahan lebih lama untuk memberikan kepuasan bagi pasangannya.</p>
<p>Melalui penggunaan teknik dan latihan yang benar dari solusipria.com, seorang pria dapat mengembangkan sistem ejakulasi dan organ kelaminnya sehingga dia mampu mengontrol ejakulasinya dan bahkan mencapai orgasme berkali- kali!</p>
<p>Dengan menggunakan metode solusipria.com semua masalah itu hanya akan menjadi masa lalu!</p>
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		<title>KONSEP DASAR WIRELESS LAN</title>
		<link>http://spermagaul.wordpress.com/2009/07/02/konsep-dasar-wireless-lan/</link>
		<comments>http://spermagaul.wordpress.com/2009/07/02/konsep-dasar-wireless-lan/#comments</comments>
		<pubDate>Thu, 02 Jul 2009 06:31:05 +0000</pubDate>
		<dc:creator>spermagaul</dc:creator>
				<category><![CDATA[jurnal]]></category>
		<category><![CDATA[pengetahuan]]></category>
		<category><![CDATA[teknologi]]></category>

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		<description><![CDATA[PENDAHULUAN Teknologi Wireless LAN menjadi sangat popular saat ini di banyak applikasi. Setelah evaluasi terhadap teknologi tersebut dilakukan, menjadikan para pengguna merasa puas dan meyakini realiability teknologi ini dan siap untuk digunakan dalam skala luas dan komplek pada jaringan tanpa kabel. Wireless LAN bekerja dengan menggunakan gelombang radio. Sinyal radio menjalar dari pengirim ke penerima [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=spermagaul.wordpress.com&amp;blog=7006423&amp;post=66&amp;subd=spermagaul&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
			<content:encoded><![CDATA[<p>                               <strong>PENDAHULUAN</strong></p>
<p>        Teknologi Wireless LAN  menjadi sangat  popular  saat  ini di banyak  applikasi.  Setelah evaluasi terhadap teknologi tersebut dilakukan, <span id="more-66"></span>menjadikan para pengguna merasa puas dan meyakini realiability teknologi ini dan siap untuk digunakan dalam skala luas dan komplek pada jaringan tanpa kabel.</p>
<p>          <a href="http://www.breezecom.com">Wireless LAN </a>bekerja dengan menggunakan gelombang radio. Sinyal radio menjalar dari pengirim ke penerima melalui free space, pantulan, difraksi, Line of Sight dan Obstructed LOS. Ini berarti sinyal radio tiba di penerima melalui banyak jalur (Multipath), dimana tiap sinyal (pada jalur yang berbeda-beda) memiliki level kekuatan, delay dan fasa yang berbeda-beda.</p>
<p>            Awalnya  teknologi  ini  didesain  untuk  aplikasi  perkantoran  dalam  ruangan,  namun sekarang Wireless LAN dapat digunakan pada jaringan peer to peer dalam ruangan dan juga point to point diluar ruangan maupun point to multipoint pada aplikasi bridge. Wireless  LAN  di  desain  sangat  modular  dan  fleksibel.  Jaringan  ini  juga  bisa  di optimalkan  pada  lingkungan  yang  berbeda.  Dapat  mengatasi  kendala  geografis  dan rumitnya instalasi kabel.</p>
<p><strong>FREKUENSI</strong></p>
<p>         Frekuensi yang dipakai adalah 2.4 Ghz atau 5 Ghz yakni frekuensi yang tergolong pada<br />
ISM (Industrial, Scientific, dan Medial). Dalam teknologi W LAN ada dua standar yang<br />
digunakan yakni :<br />
1.   802.11 standar indoor yang terdiri dari :<br />
a.          802.11                   2,4 GHz                    2 Mbps<br />
b.          802.11a                    5 GHz                   54 Mbps<br />
c.          802.11a 2X                5 GHz                 108 Mbps<br />
d.          802.11b                  2,4 GHz                  11 Mbps<br />
e.          802.11g                  2.4 GHz                  54 Mbps<br />
f.           802.11n                  2,4 GHz                120 Mbps</p>
<p>2.   802.16 standar outdoor salah satunya adalah WiMAX (World Interoperability for</p>
<p>Microwave Access) yang sedang digodok penggunaannya di Indonesia.</p>
<p>Frekuensi  2,4  Ghz  mempunyai  14  kanal  dalam  lebar  pita  frekuansi  84,5  Mhz  seperti terlihat pada gambar berikut :</p>
<p>Channel                       Frekuensi (Mhz)         Channel                       Frekuensi (Mhz)</p>
<p>1                                  2412                            8                                  2447</p>
<p>2                                  2417                            9                                  2452</p>
<p>3                                  2422                            10                                2457</p>
<p>4                                  2427                            11                                2462</p>
<p>5                                  2432                            12                                2472</p>
<p>6                                  2437                            13                                2477</p>
<p>7                                  2442                            14</p>
<p>      Agar dapat saling berkomunikasi, setiap peralatan wireless harus mengunakan channel<br />
yang sama. Pengguna dapat mengatur nomor channel saat melakukan instalasi<br />
                       <strong>TOPOLOGI</strong></p>
<p>Topologi LAN Kabel<br />
       LAN tradisional menghubungkan PC ke komputer lainnya yang juga menghubungkan ke file server, printer, dan perangkat jaringan lainnya dengan menggunakan kabel atau fiber optik sebagai media transmisi</p>
<p>                             <strong>Topologi LAN</strong><br />
        Wireless LAN memungkinkan workstation untuk berkomunikasi dan mengakses jaringan dengan  menggunakan  propagasi  radio  sebagai  media  transmisi.  Wireless  LAN  bisa menghubungkan LAN kabel yang telah ada sebagai sebuah extensi atau menjadi basis dari  jaringan  baru.  W LAN  sangat  mudah  beradaptasi  artinya  dapat  dirancang  untuk lingkungan  dalam  ruangan  dan   juga   untuk   luar   ruangan  seperti  menghubungkan gedung-gedung kantor, lantai produksi, rumah sakit dan Universitas. Dasar dari blok wireless LAN disebut  dengan Sel. Sel adalah area  yang dicakupi oleh Komunikasi  Wireless.  Areal  cakupan  ini  tergantung  pada  kekuatan  propagansi  signal radio dan tipe konstruksi dari penghalang, partisi dan atau karakter fisik pada lingkungan dalam ruangan. PC Workstation, notebook, laptop, dan PDA dapat bergerak dengan bebas  di dalam areal sell.<br />
         Setiap sel Wireless LAN membutuhkan komunikasi dan traffic management. Yang mana hal ini dilakukan oleh Access Poin (AP) yang mengatur komunikasi pada setiap wireless station  pada  areal cakupan.  Station  juga  saling  berkomunikasi  satu  dengan  lainnya melalui AP, jadi proses komunikasi antar station dapat di sembunyikan antara satu dengan lainnya. Dalam hal ini AP berfungsi sebagai relay.<br />
AP juga  dapat  berfungsi sebagai brigde  yakni penghubung  antara  wireless station dan jaringan kabel dan juga dengan cell wireless lainnya</p>
<p><strong>ROAMING</strong></p>
<p>Wireless LAN Conectivity<br />
        Jika ada beberapa area dalam sebuah ruangan di cakupi oleh lebih dari satu Access Poin maka cakupan sel telah melakukan overlap. Setiap wireless station secara otomatis akan menentukan  koneksi  terbaik  yang  akan  ditangkapnya  dari  sebuah  Access  Poin.  Area Cakupan   yang   Overlapping   merupakan  attribut   penting   dalam   melakukan   setting Wireless LAN karena hal inilah yang menyebabkan terjadinya roaming antar overlapping sells</p>
<p><strong>Roaming Melalui Overlaping Sel</strong></p>
<p>         Roaming memungkinkan para pengguna mobile dengan portable station untuk bergerak dengan mudah pada overlapping cells. Roaming  merupakan work session yang terjadi ketika bergerak dari satu cell ke cell yang lainnya. Sebuah gedung dapat dicakupi oleh beberapa Access Poin. Ketika areal cakupan dari dua atau lebih access poin mengalami overlap  maka  station  yang  berada  dalam  areal  overlapping  tersebut  bisa  menentukan koneksi terbaik yang dapat dilakukan, dan seterusnya mencari Access Poin yang terbaik untuk  melakukan koneksi. Untuk meminimalisasi packet  loss selama perpindahan,  AP yang lama dan AP yang baru saling berkomunikasi untuk mengkoordinasikan proses.</p>
<p>              <strong>Load Balancing</strong></p>
<p>      Area  cakupan  dengan  banyak  pengguna  dan  traffik  yang  padat  membutuhkan  multi<br />
struktur sel.  Pada  Multi Struktur Sel,  beberapa  AP digambarkan pada  area  yang  sama untuk   membangun   sebuah   arael   cakupan   untuk   menghasilkan   throughput   secara aggregat.  Sebuah  station  yang  berada  di dalam  sebuah  coverage  area  sacara  otomatis mengasosiasikan  diri  dengan  AP  yang  memiliki  kualitas  signal  terbaik.  Station  akan terkoneksi dengan AP dengan pembagian yang seimbang pada semua AP. Efisiensi akan didapatkan karena semua AP bekerja pada load level yang sama. Load Balancing juga dikenal dengan Load Shari</p>
<p>Area Cakupan Multi Cell Structur</p>
<p>Dynamic Rate Switching</p>
<p>Rate data pada masing-masing station secara otomatis disesuaikan berdasarkan kualitas<br />
signal yang diperoleh. Performance (throughput) akan dimaksimalkan dengan menambah rate data dan mengurangi re transmisi. Hal ini akab sangat penting untuk applikasi mobile dimana  kualitas  signal  sangat  fluktuatif  tapi  kurang  penting  untuk  instalasi  outdoor dimana kualitas signal stabil.</p>
<p>Media Access<br />
Wireless LAN menggunakan algoritma CSMA (Cariier Sense Multiple Access) dengan<br />
mekanisme  CA  (Collision  Avoidance),  sebelum  sebuah  unit  memulai  transmisi.  Jika media  kosong  dalam  beberapa  milidetik  maka  unit  dapat  melakukan  transmisi  untuk waktu yang terbatas. Jika media sibuk atau padat, unit akan menunggu dengan random time sebelum mencoba lagi. Keuntungan dari CSMA adalah kesederhanaan. Hardware dan Software yang di implementasikan lebih sederhana, cepat dan tidak mahal dari pada hardware dan software yang diimplementasikan yang lebih kompleks.</p>
<p>Menghindari Tabrakan Data</p>
<p>Untuk menghindari terjadinya tabrakan data, setiap stasiun akan mentransmisikan frame<br />
RTS (Request To Send). Access Poin mengirim balik frame CTS (Clear To Send) untuk<br />
memulai transmisi data. Frame  ini termasuk waktu saat  stasiun mulai di transmisikan. Frame ini akan diterima oleh semua station dalam sel, memberitahukan bahwa ada unit yang  akan  ditransmisikan  selama  X  milidetik,  jadi  yang  lain  tidak  bisa  melakukan transmisi walaupun media transmisinya terlihat kosong.</p>
<p>Referensi :<br />
[1]  Uke  Kurniawan  Usman,  Ir,    Diktat  Kuliah  Sistem  Komunikasi  Bergerak  STT<br />
Telkom, Bandung, 2003<br />
[2] Stalling W, Data and Computer Communication, Macmillan Publishing, 1985</p>
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		<title>DSS (DECISION SUPPORT SYSTEM)</title>
		<link>http://spermagaul.wordpress.com/2009/06/15/dss-decision-support-system/</link>
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		<pubDate>Mon, 15 Jun 2009 13:42:42 +0000</pubDate>
		<dc:creator>spermagaul</dc:creator>
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		<description><![CDATA[A. DEFINISI DECISION SUPPORT SYSTEM DSS ini merupakan suatu sistem informasi yang diharapkan dapat membantu manajemen dalam proses pengambilan keputusan. Hal yang perlu ditekankan di sini adalah bahwa keberadaan DSS bukan untuk menggantikan tugas-tugas manajer, tetapi untuk menjadi sarana penunjang (tools) bagi mereka. DSS sebenarnya merupakan implementasi teori-teori pengambilan keputusan yang telah diperkenalkan oleh ilmu-ilmu [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=spermagaul.wordpress.com&amp;blog=7006423&amp;post=57&amp;subd=spermagaul&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
			<content:encoded><![CDATA[<p>A. DEFINISI  DECISION SUPPORT SYSTEM</p>
<p>DSS  ini  merupakan  suatu  sistem  informasi  yang  diharapkan  dapat  membantu manajemen dalam proses pengambilan keputusan. <span id="more-57"></span>Hal yang perlu ditekankan di sini adalah bahwa  keberadaan  DSS  bukan  untuk  menggantikan  tugas-tugas  manajer,  tetapi  untuk menjadi  sarana  penunjang  (tools)  bagi  mereka.  DSS  sebenarnya  merupakan  implementasi teori-teori   pengambilan   keputusan   yang   telah   diperkenalkan   oleh   ilmu-ilmu   seperti operation  research  dan  management  science.  Hanya  bedanya  adalah  bahwa  jika  dahulu untuk  mencari  penyelesaian  masalah  yang  dihadapi  harus  dilakukan  perhitungan  iterasi secara manual (biasanya untuk mencari nilai minimum, maksimum, atau optimum), saat ini komputer PC telah menawarkan kemampuannya untuk menyelesaikan persoalan yang sama dalam  waktu  relatif  singkat.  Dalam  kedua  bidang  ilmu  di  atas,  dikenal  istilah  decision modeling,   decision   theory,   dan   decision   analysis   –   yang   pada   hakekatnya   adalah merepresentasikan  permasalahan  manajemen  yang  dihadapi  setiap  hari  ke  dalam  bentuk kuantitatif (misalnya dalam bentuk model matematika). Contoh-contoh klasik dari persoalan dalam  bidang  ini  adalah  linear  programming,  game’s  theory,  transportation  problem, inventory  system,  decision  tree,  dan  lain  sebagainya.  Dari  sekian  banyak  problem  klasik yang kerap dijumpai dalam aktivitas bisnis perusahaan sehari-hari, sebagian dapat dengan mudah  disimulasikan  dan  diselesaikan  dengan  menggunakan  formula  atau  rumus-rumus sederhana.  Tetapi  banyak  pula  masalahan  yang  ada  sangat  rumit  sehingga  membutuhkan kecanggihan komputer.</p>
<p>Sprague dan Carlson mendefinisikan DSS dengan cukup baik, sebagai sistem yang memiliki lima karakteristik utama (Sprague et.al., 1993):<br />
1.  Sistem yang berbasis komputer;<br />
2.  Dipergunakan untuk membantu para pengambil keputusan;<br />
3.  Untuk memecahkan masalah-masalah rumit yang “mustahil” dilakukan dengan kalkulasi manual;<br />
4.  Melalui cara simulasi yang interaktif;<br />
5.  Data dan model analisis sebagai komponen utama.</p>
<p>B.  KOMPONEN DECISION SUPPORT SYSTEM</p>
<p>Secara garis besar DSS dibangun oleh tiga komponen besar:</p>
<p>1.  Database  :  Sistem  database  berisi  kumpulan  dari  semua  data  bisnis  yang  dimiliki perusahaan, baik yang berasal dari transaksi sehari-hari, maupun data dasar (master file). Untuk keperluan DSS, diperlukan data yang relevan dengan permasalahan yang hendak dipecahkan melalui simulasi.</p>
<p>2.  Model   Base   :   Komponen   kedua   adalah   Model   Base   atau   suatu   model   yang merepresentasikan permasalahan ke dalam format kuantitatif (model matematika sebagai contohnya)  sebagai  dasar  simulasi  atau  pengambilan  keputusan,  termasuk  di  dalamnya tujuan dari permasalahan (obyektif), komponen-komponen terkait, batasan-batasan yang ada (constraints), dan hal-hal terkait lainnya.</p>
<p>3.  Software   System   :   Kedua   komponen   tersebut   untuk   selanjutnya   disatukan   dalam komponen ketiga (software system), setelah sebelumnya direpresentasikan dalam bentuk model  yang  “dimengerti”  komputer  .  Contohnya  adalah  penggunaan  teknik  RDBMS (Relational   Database   Management   System),   OODBMS   (Object   Oriented   Database Management System) untuk memodelkan struktur data. Sedangkan MBMS (Model Base 2  Management  System)  dipergunakan  untuk  mere-presentasikan  masalah  yang  ingin dicari  pemecahannya.  Entiti  lain  yang  terdapat  pada  produk  DSS  baru  adalah  DGMS (Dialog  Generation  and  Management  System),  yang  merupakan  suatu  sistem  untuk memungkinkan terjadinya “dialog” interaktif antara komputer dan manusia (user) sebagai pengambil keputusan.</p>
<p>C.  JENIS-JENIS DECISION SUPPORT SYSTEM</p>
<p>Aplikasi  DSS  yang  ditawarkan  di  pasar  sangat  beraneka  ragam,  dari  yang  paling sederhana (quick-hit DSS) sampai dengan yang sangat kompleks (institutional DSS). “Quick-Hit  DSS”  biasanya  ditujukan  untuk  para  manajer  yang  baru  belajar  menggunakan  DSS (sebagai  pengembangan  setelah  jenis  pelaporan  yang  disediakan  oleh  MIS  =  Management Information  System,  satu  level  sistem  di  bawah  DSS).  Biasanya  masalah  yang  dihadapi cukup  sederhana  (simple)  dan  dibutuhkan  dengan  segera  penyelesaiannya.  Misalnya  untuk kebutuhan pelaporan (report) atau pencarian informasi (query). Sistem yang sama biasa pula dipergunakan untuk melakukan analisa sederhana. Contohnya adalah melihat dampak yang terjadi pada sebuah formulasi, apabila variabel-variabel atau parameter-parameternya diubah. Misalnya  adalah  DSS  untuk  menyusun  anggaran  tahunan,  DSS  untuk  melakukan  kenaikan gaji karyawan, DSS untuk menentukan besanya jam lembur karyawan, dan lain sebagainya. Sumber: Sprague et.al.,1993<br />
“Institutional DSS” merupakan suatu aplikasi yang dibangun oleh para pakar bisnis dan ahli DSS. Sesuai dengan namanya, DSS jenis ini biasanya bekerja pada level perusahaan, dimana data yang dimiliki oleh masing-masing fungsi organisasi telah diintegrasikan (dibuat strukturnya  dan  didefinisikan  kaitankaitannya).  Contohnya  adalah  DSS  untuk  memprediksi pendapatan  perusahaan  di  masa  mendatang  (forecasting)  yang  akan  mensimulasikan  data yang  berasal  dari  Divisi  Sales,  Divisi  Marketing,  Divisi  Logistik  dan  Divisi  Operasional. Contoh   implementasi   yang   tidak   kalah   menariknya   adalah   suatu   sistem,   dimana   jika manajemen  memiliki  rencana  untuk  mem-PHK-kan  beberapa  karyawannya,  akan  dapat disimulasikan   dampaknya   terhadap   neraca   profit-and-loss   perusahaan.   Contoh   aplikasi penggunaan  DSS  lain  yang  paling  banyak  digunakan  di  dalam  dunia  bisnis  adalah  untuk keperluan  analisa  marketing,  operasi  logistik  dan  distribusi,  serta  masalah-masalah  yang berkaitan dengan keuangan dan akuntansi (taxation, budgeting, dsb.)</p>
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		<title>Chinese alliance Russia VS United States</title>
		<link>http://spermagaul.wordpress.com/2009/05/23/chinese-alliance-russia-vs-united-states/</link>
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		<pubDate>Sat, 23 May 2009 14:13:05 +0000</pubDate>
		<dc:creator>spermagaul</dc:creator>
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		<description><![CDATA[In the last few years after membaiknya relationship between Russia and the Chinese, a new hope emerged in which world peace will be more conducive for the two countries are two of the world power that is in the area of each. Chinese represent the strength of asia and Russia represent the strength of eastern [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=spermagaul.wordpress.com&amp;blog=7006423&amp;post=51&amp;subd=spermagaul&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
			<content:encoded><![CDATA[<p>In the last few years after membaiknya relationship between <a href="http://www.ranesi.nl/arsipaktua/asiapasifik/rusia-cina_vs_as.html">Russia and the Chinese</a>, a new hope emerged in which world peace will be more conducive for the two countries are two of the world power that is in the area of each. Chinese represent the strength of asia and Russia represent the strength of <a href="www.bluefame.com/lofiversion/index.php/t126031.">eastern Europe</a>. kehawatiran this issue for the new United States is considering both their rivals in trade and military competition, both countries have a veto on the UN security council, and both have the same status as permanent members. This issue kehawatiran new security for stabilization of the world remember the race as if they instill in each country influence their alliances. hopefully it can only take place in a climate of healthy competition and not to disrupt the stabilization of security world. hopefully it &#8230;&#8230;</p>
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		<title>Perlakuan Aktiva Tetap Berwujud</title>
		<link>http://spermagaul.wordpress.com/2009/05/17/perlakuan-aktiva-tetap-berwujud/</link>
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		<pubDate>Sun, 17 May 2009 11:46:10 +0000</pubDate>
		<dc:creator>spermagaul</dc:creator>
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		<description><![CDATA[selama ini perusahaan menilai aktiva tetap berdasarkan harga faktur pembelian atas aktiva tersebut dan perusahaan belum pernah melakukan penyusutan terhadap nilai aktiva tersebut. Sehingga nilai buku yang didapat dari pengurangan antara harga perolehan dikurangi dengan akumulasi penyusutan tidak dapat diketahui dalam laporan keuangan. Metode makalah yang digunakan adalah metode deskriptif yaitu untuk menggambarkan secara sistematis, [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=spermagaul.wordpress.com&amp;blog=7006423&amp;post=45&amp;subd=spermagaul&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
			<content:encoded><![CDATA[<p><span id="more-45"></span>selama ini perusahaan menilai aktiva tetap berdasarkan harga faktur pembelian atas aktiva tersebut dan perusahaan belum pernah melakukan penyusutan terhadap nilai aktiva tersebut. Sehingga nilai buku yang didapat dari pengurangan antara harga perolehan dikurangi dengan akumulasi penyusutan tidak dapat diketahui dalam laporan keuangan.<br />
Metode makalah yang digunakan adalah metode deskriptif yaitu untuk menggambarkan secara sistematis, Faktual mengenai perlakuan akuntansi aktiva tetap berwujud oleh PT. Proparindo Jasa Tama melalui laporan keuangan perusahaan, dan belum melakukan perhitungan penyusutan terhadap aktiva tetap berwujud. Sehingga nilai aktiva tetap berwujud tidak pernah berkurang.<br />
dalam laporan keuangan terutama laporan neraca menunjukkan selalu meningkatnya laba perusahaan dan dalam laporan neraca tidak pernah diadakannya penyusutan selama masa pengoperasian aktiva tetap berwujud , Hal ini mengakibatkan laporan keuangan tidak wajar, atau tidak seharusnya.<br />
sebaiknya perusahaan menghitung penyusutan atas seluruh <a href="http://magisterekonomi.wordpress.com/2008/06/19/indikator-makro-ekonomi-indonesia-sampai-dengan-2007/">aktiva tetap berwujud </a>dan hendaknya perusahaan selalu melakukan penyusutan setiap periode akuntansi serta menetapkan metode yang akan dipakai secara konsisten agar perusahaan dapat menghasilkan laporan keuangan yang wajar berdasarkan Standar <a href="http://andrawan-aliengaul.blogspot.com/">Akuntansi Keuangan</a> (SAK) yang relevan. Akurat dan berguna bagi para pemakai laporan keuangan.<br />
Transaksi melalui e-commerce memiliki potensi resiko yang cukup tinggi.<br />
Oleh karena itu faktor kepercayaan (trust) pelanggan terhadap vendor menjadi faktor<br />
kunci dalam e-commerce. Indonesia sebagai negara sedang berkembang dan baru<br />
sekitar lima tahun terakhir mengadopsi e-commerce, tentunya memiliki beberapa<br />
perbedaan dengan negara-negara maju yang telah lama mempraktikkannya.<br />
Perbedaan tersebut setidaknya menyangkut masalah regulasi, perangkat hukum, dan<br />
perilaku konsumen.</p>
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		<title>TRANSFER RATES NEGOTIATIONS</title>
		<link>http://spermagaul.wordpress.com/2009/05/15/transfer-rates-negotiations/</link>
		<comments>http://spermagaul.wordpress.com/2009/05/15/transfer-rates-negotiations/#comments</comments>
		<pubDate>Thu, 14 May 2009 17:46:58 +0000</pubDate>
		<dc:creator>spermagaul</dc:creator>
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		<description><![CDATA[Transfer price negotiations (negotiated transfer price) is the transfer price agreed between sales division with the purchase. Transfer price negotiation has several advantages such as: This approach to protect the autonomy and the division consistent with the spirit of decentralization.manager devision tend to have better information about the potential costs and benefits of the transfer [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=spermagaul.wordpress.com&amp;blog=7006423&amp;post=43&amp;subd=spermagaul&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
			<content:encoded><![CDATA[<p><a href="http://www.freepatentsonline.com/6539443.html">Transfer price negotiations</a> (negotiated transfer price) is the transfer price agreed between sales division with the purchase.<br />
Transfer price negotiation has several advantages such as:<br />
This approach to protect the autonomy and the division consistent with the spirit of decentralization.manager devision tend to have better information about the potential costs and benefits of the transfer of the other parties in the company.<br />
In general, can not be sure that the transfer price will they agree. However, it can be estimated exactly two things:<br />
Division sales transvering will agree to return only if the division sales increased due to the transfer.<br />
Division will agree to purchase the transfer only if the profit division purchases also increased due to the transfer.<br />
This may appear obvious, but this is a very important.<br />
Clearly, if the transfer price under division sales, and losses appear will sales division agreed to reject the transfer. Similarly, if the transfer price is set too high, it will not be possible for the purchase of a division to get the profit from the transfer of goods. Actual transfer price approved by two managers devisi can be located between the two limits.<br />
Determine this limit include:<br />
Price range that can receive transfer (range of acceptable transfer price)<br />
Price range in which the transfer of profits from the second division of the accounts involved increases.</p>
<p>Lowest transfer price that can be receive Division Sales namely short, if the transfer has no impact on the cost-fixed cost, then from the point of view of division sales price of the transfer must cover the variable costs in the units in which each transfer and the opportunity cost of sales missing.</p>
<p>The formula that is:<br />
saling perspective:<br />
≥ transfer price per unit variable cost + = (Total contribution margin up the lost sales) / █<br />
 (Number of units to be transferred @)</p>
<p>Perspective buyers:<br />
≤ cost transfer price of purchase from suppliers outside</p>
<p>Or, if there is no outside suppliers:<br />
≤ Profit transfer price that will not be accepted per unuit sold<br />
                            (not including transfer pricing)</p>
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		<title>MARKETING MANAGEMENT AUDIT FUNCTION</title>
		<link>http://spermagaul.wordpress.com/2009/05/13/marketing-management-audit-function/</link>
		<comments>http://spermagaul.wordpress.com/2009/05/13/marketing-management-audit-function/#comments</comments>
		<pubDate>Wed, 13 May 2009 08:15:03 +0000</pubDate>
		<dc:creator>spermagaul</dc:creator>
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		<description><![CDATA[Marketing function has the main goal for the research of the customer for the purpose of developing design criteria for the substance and volume sales companies that will come. Management audit of sales and marketing functions of a company should have the following objectives: 1. To evaluate the planning of sales and sales management business [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=spermagaul.wordpress.com&amp;blog=7006423&amp;post=40&amp;subd=spermagaul&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
			<content:encoded><![CDATA[<p><a href="http://www.cambashi.com/services/expertise/feb03_feature.htm - 20k -">Marketing function</a> has the main goal for the research of the customer for the purpose of developing design criteria for the substance and volume sales companies that will come.<span id="more-40"></span><br />
Management audit of sales and marketing functions of a company should have the following objectives:<br />
1. To evaluate the planning of sales and sales management business so that there is a plan that makes sense in achieving sales targets.<br />
2. To analyze the company&#8217;s marketing efforts in relation to support the sales plan.</p>
<p>Objectives of the strategic functions of sales and marketing should not only directly support the function-function, but also supports the main functions of the other companies. One of the most important evaluation is in the target rate of sales and marketing functions of the previous year. Successful or not depends on what the projection sedekat sales and marketing compared with the actual results in the last three years. In addition to determining the success of the business of sales and marketing year running, the management audit should analyze the success of the business and the coordination between sales and marketing functions in the other major companies.</p>
<p>Strategic goal of sales and marketing functions must be supported by the Master Plans are well planned. Ability to set up goals in the strategic goals will depend on the adequacy of the planning process. The process of sales and marketing will be very important because it will be the source for the functions of the other major companies in the preparation of the strategic goals and the Master Plan.<br />
Organization of sales and marketing functions should follow the principles:<br />
1. Function must be indipenden each other, but still structured so that it is still possible if they work together.<br />
2. Each function must dikondisikan as the main function of the importance of these functions.<br />
3. Function should contain both human resources professionals who have the ability to support and achieve strategic goals.</p>
<p>Control functions in sales and marketing should assess the following:<br />
1. That the energy sales and marketing to provide a clear direction and support needed to achieve a set quota.<br />
2. That the purpose of sales consistent with the objectives of the operation.<br />
3. That management have adequate data to monitor sales in relation to planning.<br />
4. That the plan for the short rate market conditions and customer needs, and that the results are included in the goals and strategic planning process main.<br />
The strategic goals of their respective sales and marketing functions are as follows:<br />
Sales Division<br />
1. Initiatives in the program of the sales to support the sale of short-term and long-term strategy and marketing.<br />
2. develop sales plans for all product lines.<br />
3. Implementation of a function of customer service (customer service) are effective in the company.<br />
Marketing Division<br />
1. A marketing analysis on customer tastes and preferences, and changes in market and customer characteristics.<br />
2. Developing marketing strategies to evaluate the possibility of specific new products.<br />
3. Pemasarann initiatives in the strategy to support long-term sales projections and short-term</p>
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		<title>Financial Audit, Management Audit, Internal Control System</title>
		<link>http://spermagaul.wordpress.com/2009/05/12/financial-audit-management-audit-internal-control-system-and-36/</link>
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		<pubDate>Tue, 12 May 2009 06:53:53 +0000</pubDate>
		<dc:creator>spermagaul</dc:creator>
				<category><![CDATA[jurnal]]></category>
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		<description><![CDATA[Abstract This paper tries to explain the concept of financial audit, management / operational audits and internal control system. Definition, theory, concept and practice of each item are explain in this paper. Relationship between one of the other is a coherent system that we can not separate. Financial audit gives added value for financial report [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=spermagaul.wordpress.com&amp;blog=7006423&amp;post=35&amp;subd=spermagaul&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
			<content:encoded><![CDATA[<p>Abstract<br />
<span id="more-35"></span>This paper tries to explain the concept of financial audit,<br />
management / operational audits and internal control system.<br />
Definition, theory, concept and practice of each item are explain in<br />
this paper. Relationship between one of the other is a coherent<br />
system that we can not separate. Financial audit gives added value<br />
for financial report of an economic entity. Management audit can<br />
give findings and recommendation to managers toward efficiently<br />
and of an effectively operation.Internal control system helps<br />
management to protect an enterprise&#8217;s resources. In professional<br />
Enterprises, financial audit, management audit and internal control<br />
are running continuously. No doubt that the management needs<br />
three instruments to protect their assets.<br />
<!--more-->Key Words: financial audit, management audit, and internal control<br />
system<br />
1. The Auditing OF GENERAL<br />
Auditing services are provided by the auditor in<br />
review and evaluate the financial reports presented<br />
corporate clients. This is not meant to search for<br />
find an error or deception, even in<br />
implementation errors are possible diketemukannya<br />
or deception. Examination on the financial report is intended<br />
to assess the financial report based on the fairness principle<br />
applicable public accounting in Indonesia (Agoes, 2004).<br />
1<br />
Lecturer Extraordinary Graduate and Postgraduate Indonesia Catholic University of Atma Jaya,<br />
Budi Luhur University, and Chairman of MS &amp; Co.<br />
Financial Audit, Management Audit, Internal Control System And 37<br />
Auditing / accounting review aims to provide value<br />
add to the company&#8217;s financial statements, because the final goal<br />
auditing is to provide fairness opinions on the position<br />
a finance company. Auditing is a form of<br />
atestasi. Atestasi is a written communication that<br />
describes a conclusion about realibilitas from asersi<br />
written, which is the responsibility of the other party.<br />
Besides, auditing is also one of the forms of service<br />
assurance (Agoes, 2004).<br />
Science as knowledge, understanding of auditing has<br />
formulated by some academics. Moonitz and Stamp (1978),<br />
in Suharli (2000), defining:<br />
&#8220;An audit is an independent, objective and expert of a<br />
set of financial statements of an entity along with all<br />
necessary suporting evidence. It is conducted with a<br />
view to expressing an informed and credible opinion,<br />
in a written report as to the financial position wether<br />
and progress of the entity / fairly, and in accordance<br />
with generally accepted accounting principles. &#8220;<br />
2<br />
This definition can be defined: the audit is a test<br />
independent, objective and advanced on a set of financial reports<br />
from a company along with all the important evidence<br />
support. It is directed with the intent to declare<br />
in a useful and reliable in the form of reports<br />
written, such as whether the financial position menggambarkam<br />
financial progress of a company reasonably and in accordance<br />
with accounting principles generally applicable.<br />
Financial Audit, Management Audit, Internal Control System And 38<br />
Like other Konrath (2002) see the audit as a<br />
in a systematic process to obtain and evaluate asersi<br />
management. He said:<br />
&#8220;Auditing is a systematic process of objectively<br />
obtaining and evaluating evidence regarding<br />
assertions about economic actions and events to<br />
ascertain the degree of correspondence between<br />
those assertions and established criteria and<br />
communicating the result to interested users. &#8220;<br />
Arens et. al. (2003) view of implementing the audit<br />
described as the competent and independent.<br />
They reveal:<br />
&#8220;Auditing is the accumulation and evaluation of<br />
evidence about information to determine and report<br />
on the degree of correspondence between the<br />
information and established criteria. Auditing should<br />
be done by a competent, independent person. &#8220;<br />
Meanwhile, according to Tuanakotta (1982) is:<br />
Vetting accountant (auditing) basically has a form of<br />
namely analytical split-mecah or decipher the information<br />
have in the financial overview for the verification can<br />
support the opinion about the feasibility of serving accountant<br />
information.<br />
From various definitions above, there are several characteristics<br />
in auditing, namely:<br />
1. Information that can be measured and the criteria that have been<br />
set<br />
In the process of examination, the criteria should be set -<br />
criteria of the required information and information<br />
Financial Audit, Management Audit, Internal Control System And 39<br />
truth can be verified to be evidence<br />
a competent audit.<br />
2. Economic Entity (Entity Economy)<br />
Examination process must be clear in the case of determination<br />
economic unity and the time period audited.<br />
Economic entity in accordance with this Entity Theory<br />
Science in Accounting decipher the position<br />
a separate finance company explicitly<br />
the financial position of the company.<br />
3. Summary Collecting and Evaluating Material Evidence<br />
The process of examination always includes activities<br />
collect and evaluate evidence that is considered<br />
competent and relevant to the process of reviewing<br />
is being done. Beginning of the determination of the amount of evidence<br />
needed until the evaluation process or<br />
information in the assessment of the feasibility of achieving the target<br />
audit activities.<br />
4. Auditor independence and Implementing Competition<br />
Auditor executor must have knowledge audit<br />
enough. Knowledge (knowledge) is important for<br />
can understand the relevance and reliability of information<br />
obtained. Further information has become<br />
competent evidence in determining the audit opinion. So that<br />
public opinion is not normal then the auditors are required to<br />
be free (independent) of interest<br />
anywhere. Independence is a primary requirement in order to<br />
reports audit objectives.<br />
Financial Audit, Management Audit, Internal Control System And 40<br />
5. Audit Reporting<br />
Activity is a result of the examination of<br />
the examination. Form of audit reports and communication<br />
expression of the auditor objects to be audited<br />
auditor reports or expression before it can be understood<br />
the report should be able to be understood by users.<br />
This means the report is able to deliver this level<br />
congruence between the information obtained and<br />
review with the criteria that have been defined.<br />
2. Type &#8211; Type of Audit<br />
Agoes (2004) mention three types of common Auditing<br />
implemented. The three types are namely:<br />
1. Operational Audit (Inspection Operations /<br />
Management)<br />
Operational or management audit is a<br />
examination of all or part of the procedure and<br />
operational method for assessing an organization<br />
efficiency, effectiveness, and ekonomisasinya. Audit<br />
operations can be an effective management tool<br />
efficient and to improve the performance of the company. Results<br />
operational form of audit recommendations<br />
improvements for the management so that more of this type of audit<br />
is a management consultancy.<br />
2. Compliance Audit (Audit obedience)<br />
Compliance Audit is a review for<br />
know whether the procedures and rules that have been<br />
Financial Audit, Management Audit, Internal Control System And 41<br />
authorities have defined authority be obeyed by personnel<br />
in the organization. Compliance audits are usually<br />
authorities are assigned by the authority that has been<br />
set procedures / regulations in company<br />
so that the results of this type of audit is not for publication<br />
but for internal management.<br />
3. Financial audit (the Audit on the Financial Report)<br />
Examination on the financial report is<br />
fairness evaluation of the financial reports presented by<br />
management compared with overall<br />
financial accounting standards that apply generally. Deep<br />
What does the financial reports in general<br />
is information that can be exchanged and<br />
ago has been verified in accordance with criteria presented<br />
certain. General criteria are<br />
accounting standards applicable as general principles<br />
accounting are common. Results up the audit reports<br />
financial auditors opinion is that is Unqualified Opinion,<br />
Qualified Opinion, Opinion and the Adverse Disclaimer<br />
Opinion.<br />
Meanwhile, based on groups or implementing audit,<br />
4 divided by type of audit, namely:<br />
1. External Auditor<br />
External auditors / independent work for the office<br />
public accountant status outside the structure<br />
companies that they audit. Auditor general<br />
generate reports on the external financial audit.<br />
Financial Audit, Management Audit, Internal Control System And 42<br />
2. Internal Auditor<br />
Internal auditors working for companies that they<br />
audit. Management audit reports generally useful<br />
for the management of the audited company. Olreh<br />
Therefore the task of internal auditor is usually the audit<br />
management including the types of compliance audits.<br />
3. Tax Auditor<br />
Duty, tax auditors to review<br />
obedience must be audited against the tax-law<br />
taxation laws and regulations.<br />
4. Government Auditors<br />
The task of the government auditor is assessing fairness<br />
financial information prepared by the institutions<br />
government. Besides, the audit is also done<br />
to assess the efficiency, effectiveness and ekonomisasi<br />
operation of the program and use of goods owned<br />
government. And often also on the adherence to the audit<br />
regulations issued by the government. Audit<br />
implemented by the government can be implemented<br />
Body Check by Finance (CPC) or the<br />
Examiner Finance and Development (BPKP).<br />
3. Audit Objectives and Benefits<br />
Developed and implemented the audit because the audit provides<br />
many benefits to the business world. Pelaksaanaan audit have<br />
a different destination, according to audit a number of purposes are:<br />
Financial Audit, Management Audit, Internal Control System And 43<br />
1. Rating Control (Appraisal of Control)<br />
Examination related to the operational<br />
administrative control on all the operations<br />
company that aims to determine whether<br />
control that have had adequate and<br />
effective and achieve company goals.<br />
2. Performance Rating (Appraisal of Performance)<br />
Assessment, Implementation and Operations and results.<br />
Assessment begins with collecting information -<br />
quantitative information, then do the assessment&#8217;s effectiveness,<br />
ekonomisasi efficiency and performance. Further assessment<br />
into information for management to improve<br />
performance of the company.<br />
3. Helping Management (Assistance to Management)<br />
In checking the operational and compliance<br />
auditing more directed to the interests of management<br />
for performansinya. And the result is<br />
recommendations on improvements<br />
the required management.<br />
Benefits of audit are grouped into three basic groups<br />
enjoy the benefits of the audit, namely:<br />
A. The audit for the<br />
1. Adding credibility so that the financial reports<br />
reports can be trusted for the purposes of the<br />
outside entities such as shareholders, creditors, governments,<br />
and others.<br />
Financial Audit, Management Audit, Internal Control System And 44<br />
2. Prevent and discover fraud conducted by<br />
management of the audited company.<br />
3. That can provide the basis for more reliable<br />
Notice of tax preparation Letters submitted<br />
kepaada Government.<br />
4. Opening the door for the inclusion of sources of financing -<br />
out.<br />
5. Disclose errors and irregularities in monetary<br />
financial records.<br />
B. For the other members in the business world<br />
1. Provide a more convincing basis of the creditor or<br />
the partner to take the credit decision.<br />
2. Provide a more convincing basis to<br />
insurance companies to settle claims<br />
insured losses.<br />
3. Provide a reliable basis to the investors and<br />
prospective investors to assess investment performance and<br />
Management Management<br />
4. Provide an objective basis to the trade unions and<br />
party audited to resolve disputes about<br />
wages and benefits.<br />
5. Provide an independent basis to buyers<br />
and seller to determine the terms of the sale,<br />
purchasing or merging companies.<br />
6. Provide a better basis, to ensure the<br />
subscription or a client to assess the profitability or<br />
Financial Audit, Management Audit, Internal Control System And 45<br />
rentabilitas company, operational efficiency, and<br />
financial circumstances.<br />
C. For government agencies and people engaged in<br />
law<br />
1. Provide additional certainty about the independent<br />
accuracy and reliability of financial reports.<br />
2. Provide an independent basis to those who<br />
moving in the field of law to manage property and inheritance<br />
titipan treasure, solve the problem in bankruptcy<br />
and Insolvency, and determine the implementation of the agreement<br />
alliance with the operation.<br />
3. Role in determining the reach<br />
the purpose of the Law Social Security.<br />
4. Norma Implementation Audit<br />
The implementation of the norms is a guide for audit accountant<br />
public in assessing the quality of the work and measure the level<br />
responsibility of the accountant. The basic norms of a size<br />
work is determined by the auditor accountant organization<br />
professional, for example, Generally Accepted Auditing Standards<br />
(GAAS). GAAS include the quality of professional public accountants and<br />
consideration in the implementation of the audit and reporting.<br />
GAAS consists of:<br />
I. General norms<br />
1. Audit should be carried out by someone or<br />
who have more expertise in the field and<br />
undergo technical training has been adequate.<br />
Financial Audit, Management Audit, Internal Control System And 46<br />
2. In all matters related to the<br />
assignment given to him, auditors<br />
must always maintain the mental attitude<br />
independent.<br />
3. In conducting the audit and the preparation<br />
financial reports, auditors must<br />
use with professional mastery<br />
carefully and thoroughly.<br />
II. Norma Implementation Audit<br />
1. Audit should be planned as well as possible and if<br />
assistants should be used and supervised<br />
with the operation.<br />
2. Internal Control System should be<br />
learned and assessed for the secukupnya<br />
can specify / no system<br />
reliable as a basis to set<br />
extent of testing should be done and<br />
audit procedures that are used.<br />
3. Sufficient competent evidence must be obtained<br />
through inspection, observation, discussion, and<br />
confirmation as the basis of eligible untuik<br />
express opinions on the audited reports.<br />
III. Norma Reporting<br />
1. Audit reports should be stated whether the report<br />
have been developed with financial accounting principles<br />
the applicable general.<br />
Financial Audit, Management Audit, Internal Control System And 47<br />
2. Audit reports should be stated whether the principle<br />
accounting period in the run, has<br />
implemented in a consistent comparison<br />
with the previous period.<br />
3. Disclosure of informative reports<br />
financial need considered adequate, except<br />
stated in financial reports.<br />
4. Audit report must include a statement<br />
the overall financial statement<br />
or load an assertion that the statement<br />
therefore can not be given, then the reason<br />
must be provided. In case the auditor is associated<br />
with the financial report, the audit reports<br />
pertunjuk load must be clear about the nature<br />
audit work, and if there is a level of responsibility<br />
responsibility of dipikulnya.<br />
In addition to GAAS, also have the Code of Professional Ethics<br />
according to the AICPA that consists of four parts, namely:<br />
1. Principles of ethics is the ideal standard of behavior<br />
ethic that can be achieved in the philosophical terminology.<br />
2. Behavior rules are rules that must be clearly<br />
be obeyed by all public accountants who run<br />
practice public accounting.<br />
3. Interprestasi Rules of Conduct, is not<br />
requirement but practitioners should understand it.<br />
Financial Audit, Management Audit, Internal Control System And 48<br />
4. Ethics is the explanation of provisions issued<br />
by implementing a commission from the professional ethics division<br />
about some of the special situation real.<br />
5. The Audit Management<br />
Audit management is often defined with the same audit<br />
operational. Simple understanding of the management audit is<br />
investigation of an organization in all aspects of activities<br />
management of the most high through to the bottom and<br />
preparing reports on audit or in terms of efektifitasnya<br />
profitability and efficiency of business activities. While understanding<br />
operational audit is a simple description of activity companies<br />
systematic in relation to the purpose to see,<br />
identify improvement opportunities, develop or<br />
recommendations for improvement. Clear understanding of the two similar<br />
examination because the management is done at the management<br />
operate.<br />
The management audit implicit in the definition<br />
academia. Here are some definitions according to Holmes and<br />
Overmyer (1975):<br />
&#8220;The management audit means the examination and<br />
evaluation of all functions and information gathering<br />
all phases of management functions and activities, in<br />
order to ascertain if operating are conducted in a<br />
effective and efficient manner. &#8220;<br />
Definition above in translation as follows:<br />
Management audit includes research and evaluation for all<br />
function of management, to ensure that the implementation of<br />
Financial Audit, Management Audit, Internal Control System And 49<br />
operating company has been run with an effective way and<br />
efficient.<br />
Meanwhile, American Institute of Certified Public Accountant /<br />
AICPA:<br />
&#8220;Management audit is a systematic review of an<br />
organization&#8217;s activities or of a segment of the stipulated<br />
them, in relation to objectives for the Specified<br />
purpose of:<br />
• assesing performance<br />
• identifying opportunities for improvement<br />
• developing recommendations for improvement<br />
or further action &#8220;<br />
Definition is translated in the examination<br />
management is a systematic study of the<br />
activities of an organization, or a particular segment thereof,<br />
in relation to a particular purpose, with a view to:<br />
• Assessing the activities<br />
• Identifying opportunities for<br />
improvement<br />
• Develop recommendations for improvement or<br />
further action<br />
From the definition that is collected is then some<br />
examination management characteristics, namely:<br />
1. Provide information about the effectiveness, efficiency and<br />
ekonomisasi operating companies to<br />
management.<br />
2. Assessment of the effectiveness, efficiency and ekonomisasi<br />
based on certain standards.<br />
3. Audit directed to some or operational<br />
entire organizational structure.<br />
Financial Audit, Management Audit, Internal Control System And 50<br />
4. This audit can be undertaken by accountants and not<br />
accountant.<br />
5. Auditing management recommendations include the improvement<br />
to management.<br />
6. The Management Audit Requirements<br />
The company should be aware that signal<br />
the need to conduct management audits.<br />
Here are some signal:<br />
1. The decline in profit in the company and continuous<br />
significant. Audit management tried to find<br />
causes and solutions such as the cost is too<br />
or high price that must be improved.<br />
2. Turnover Human Resources (HR) is high. This<br />
This inefisiensi in the management of human resources,<br />
possible in the case of compensation or work situation.<br />
3. Sense of the needs of high and urgent<br />
management to obtain the confidence of the<br />
effectiveness, efficiency and management ekonomisasi<br />
companies including the accuracy of the reports received.<br />
4. Performance or the performance of some or all<br />
department under the standard. Standard is<br />
can be a company regulations, standards<br />
companies, industry standards and practices (ISO 9000),<br />
organization and management principles, practices and principles<br />
healthy.<br />
5. Acquicition Audit akan recognize that when the<br />
other companies.<br />
Financial Audit, Management Audit, Internal Control System And 51<br />
6. Other specific operational issues that are difficult<br />
be solved by management.<br />
7. Comparison between Management Audit and Financial Audit<br />
Similarities between audit and management audit is finasial<br />
to evaluate systematically the object of the audit and<br />
must be made by a competent auditor and independent.<br />
The difference, Financial Audit restrict ourselves to the examination<br />
on equity accounting practices based on accounting standards<br />
received general. Means to verify whether the Financial Audit<br />
financial reports that include historical information has been presented<br />
reasonably.<br />
While the management of audit data using the operating<br />
including financial data to provide inputs for management.<br />
This means emphasis on the management audit recommended improvements<br />
operational cover every aspect of economic, efficiency, and<br />
operational effectiveness of the company.<br />
Here are some characteristic differences in the audit management<br />
with the financial audit are:<br />
1. Purpose<br />
Audit aims to assess the management ekonomisasi, efficiency<br />
and operational effectiveness. While the financial audit<br />
aims to provide fairness opinions on lapoaran<br />
finance.<br />
2. Scope<br />
Audit management audit on the operation or function,<br />
while the audit on the financial data or financial records.<br />
Financial Audit, Management Audit, Internal Control System And 52<br />
3. Standard Rating<br />
Audit based on the principles of operational management<br />
financial management and audit based on the principles<br />
applicable public accountant.<br />
4. User<br />
Audit management to help management (internal)<br />
while the audit finasial useful for external organizations<br />
(external).<br />
8. Stages of Management Audit<br />
Implementation of audit management divided 5 steps namely:<br />
1. Defining Scope Audit<br />
Make deliberation and agreement between the parties<br />
with management and auditors about the purpose of space<br />
scope of audit management.<br />
2. Planning, Preparation and Organization<br />
Audit management team will prepare a<br />
planning for the implementation of the audit can be understood<br />
all members of the audit team. Planning must include<br />
be achieved that target each stage or<br />
based on a certain period. Audit team began<br />
prepare supporting documents.<br />
3. Pemuktahiran Data Collection and Relevance<br />
Starting a business of collecting data relevant to the<br />
audit that is currently being implemented. Data<br />
further documented and dimuktahiran each<br />
there are new data (novum).<br />
Financial Audit, Management Audit, Internal Control System And 53<br />
4. Analysis and Research<br />
Analyze and conduct research and evaluation<br />
on the relevant data available. Analyzing<br />
in the sense that the criteria set<br />
with initial conditions.<br />
5. Reporting<br />
Reporting of audit results is the comparison between the criteria<br />
with the current. Management audit report is<br />
summary of the audit activities conducted in<br />
recommendations for improvement of the operational organization.<br />
9. Ethics for Management Audit<br />
David (1982) to reveal the concept of Ethics is poured<br />
in the professional code of ethics by The Institute of Internal Auditors<br />
is:<br />
1. Each member must be fair, objective and willing to work hard.<br />
2. Each member must have loyalty in all things<br />
concerning its duties but may not be consciously<br />
cover all the illegal activities of knowing.<br />
3. Each member must not conduct activities that may<br />
reduce the level of objectivity.<br />
4. Each member may not receive money from a client service<br />
without the subscription or superiors.<br />
5. Each member must consider all the possibilities<br />
akan going up the action will do.<br />
6. Each member in the opinion should be based<br />
on the evidence sufficient.<br />
Financial Audit, Management Audit, Internal Control System And 54<br />
7. Each member must always strive to develop<br />
level of efficiency and effectiveness.<br />
8. Each member must comply and adhere to<br />
the rules set by The Institute of Internal<br />
Auditors. They should always hold the principle of competent,<br />
morality and self-maintaining appropriate conditions<br />
The Institute of Internal Auditors.<br />
10. Intern CONTROL SYSTEM<br />
Internal control is a method that is useful for<br />
property management organizations to maintain, improve<br />
effectiveness and efficiency performance. Besides, the control system<br />
can control the internal rigor and accuracy of data recording<br />
accounting.<br />
According to the Committee of Sponsoring Organizations (COSO):<br />
&#8220;Internal controls are the tools that managers use (<br />
but are often not taught) to help achieve their<br />
business objectives in the following categories:<br />
• Effectiveness and efficiency of operations<br />
• Reliability of financial reporting<br />
• Complience with external laws and regulations<br />
3<br />
&#8220;<br />
This definition can be defined Internal Control is a tool that<br />
used by the manager (but rarely taught) to<br />
assist in achieving the goals in their business category<br />
following:<br />
• The effectiveness and efficiency of operations<br />
• reliability of financial reports<br />
• adherence to applicable laws and regulations<br />
Financial Audit, Management Audit, Internal Control System And 55<br />
Internal control should provide confidence that<br />
the entire transaction has received and executed with the authorization<br />
correct according to company policy, and recording transactions<br />
correctly. Below there are 5 purpose<br />
Intern above transaction, namely:<br />
1. Authority (the authority)<br />
Each transaction must be properly otoritasi<br />
based on the structure and company policy. Deep<br />
conditions or problems may be very specific<br />
required specific authorization.<br />
2. Recording<br />
Recording on the transaction must be conducted as<br />
properly and in a timely manner with descriptions of<br />
reasonable. Noted that the transaction is a transaction that is<br />
complete and correct occurred.<br />
3. Protection<br />
Physical property may not exist under the<br />
supervision / care of those responsible<br />
responsibility. In this case, the Internal Control of the risk<br />
the occurrence of cheating by employees or management<br />
even.<br />
4. Reconciliation<br />
Reconciliation of continuous and periodic inter-recording<br />
with the physical property must be done for example to match<br />
supply of goods between the number of card stock with<br />
physical inventory in warehouses.<br />
Financial Audit, Management Audit, Internal Control System And 56<br />
5. Assessment<br />
Provision should be made in order to provide certainty that<br />
all the property values based on the company noted that<br />
reasonable. May not occur over and over undervalved<br />
treasure it.<br />
11. Relations with the Internal Control System Audits<br />
Management<br />
Management companies to apply the system control<br />
Intern agar achieve performance that is effective and efficient. Evaluation<br />
periodic and continuous on Internal Control is a tool<br />
management to ensure that the Internal Control<br />
applied effectively and obtained improvements over<br />
lack of existing. One of the means of evaluation is the audit<br />
management.<br />
Audit management to evaluate each control<br />
(control) that affect the effectiveness and efficiency of the company.<br />
Therefore, the Internal Control included in the scope<br />
management audit. Auditing management itself form<br />
recommendations for improvements on the lack or weakness<br />
Internal Control System of the existing. Audit management akan<br />
evaluate and provide recommendations for improvement<br />
company&#8217;s internal control system. Next we attract<br />
discuss the relationship between the application system and internal pngendalian<br />
management review.<br />
Sales as the spearhead of the acquisition<br />
company must get special attention with<br />
periodic audits of the management and continuous. Audit management<br />
Financial Audit, Management Audit, Internal Control System And 57<br />
audit is conducted against the sale of systems and procedures,<br />
receivable, billing and receivables. It is also important audit conducted<br />
of the transaction on the accounting treatment related.<br />
Audit management begins with the top sales<br />
examination of sales systems and procedures. The goal<br />
to assess whether the systems and procedures have been running<br />
well. After that obedience will be directed to the policy<br />
management, for example, whether the sale of credit has<br />
authorization from the authorities and have been implemented.<br />
Then the procedure is audited delivery.<br />
Audit receivables management views on whether the creditor<br />
maturity has been billed. Further examination is<br />
policy formation procedures doubtful receivables and associated<br />
with no loss receivables tertagih. Therefore, it must be<br />
also conducted audits on the cash receipt of the billing receivables.<br />
Examination must be conducted on the internal control of<br />
receipt of the billing functions of receivables.<br />
Audit Program Manjemen Top Sales Function<br />
There are 4 criteria that the tool checks to the management<br />
sales, trade receivables and billing are:<br />
1. Purpose<br />
Goals should be set by the sale of the<br />
sales are supported by the marketing<br />
business sales success with the evaluated<br />
compare the results with the sales target<br />
indeed achieved. If there is any difference<br />
Financial Audit, Management Audit, Internal Control System And 58<br />
then immediately sought to be the cause of pembeda<br />
recommendations for next steps in management.<br />
2. Planning<br />
That adequate planning should be prepared with<br />
strategic goal is to create a program<br />
administration to support the success of the sale.<br />
In addition, structured sales strategy that is next<br />
create and maintain the distribution network<br />
and the last effective policy sales. Every effort<br />
achievement of the strategy plan should be made that<br />
support.<br />
3. Organizing<br />
Each function should be organized with the sale of both<br />
because the level of sales is primarily the work.<br />
The sale must have a skilled employee<br />
seta and communicative skills to sell the special<br />
product.<br />
4. Supervision<br />
Supervision should ensure the sales forecast can be<br />
operate effectively and support functions and other parts of the<br />
company as a whole. Supervision must be<br />
management is able to give confidence to control the results<br />
sales and ensure there is a market study<br />
to win the market competition.<br />
References<br />
Agoes, Sukrisno. (2004). Auditing (Accounting Examination) by<br />
Office Public Accountant. Third edition. Publisher Institute Faculty<br />
Economics, University of Indonesia. Jakarta.<br />
Financial Audit, Management Audit, Internal Control System And 59<br />
Arens, A.A., Elder, R. J., and Beasly, M. S. (2003). Auditing and<br />
Service Assurance &#8211; An Integrated Approach, 9<br />
th<br />
ed. Prentice<br />
Hall. New Jersey.<br />
Konrath, L. F. (2002). Auditing Concepts and Applications-A Risk<br />
Analysis Approach. 5<br />
th<br />
ed. West Publishing Company.<br />
Suharli, M. (2000). &#8220;Checking on the Function Sales Management<br />
Receivables and Collections at the PT &#8216;X&#8217;. &#8221; University college degree<br />
Katolik Indonesia Atma Jaya (Not Published). Jakarta<br />
Tuanakotta, T.M. (1982). Vetting Accounting Auditing Guidelines<br />
Public, Faculty of Economics of the University Publisher<br />
Indonesia, third edition, Jakarta<br />
Holmes &amp; Overmyer. (1975). Auditing Standards and Procedures 8<br />
th<br />
Edition. Richard D. Irwin, Inc. Homewood, Illinois 60430, page 2<br />
David, R.N. (1982). Auditing Concepts and Standards. South<br />
Western Publishing Co.. Cincinnati. Ohio. pages 115-116<br />
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		<title>most familiar ride in young man</title>
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		<pubDate>Sat, 28 Mar 2009 17:17:48 +0000</pubDate>
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		<description><![CDATA[now days in some society like bikers, we saw that alot of people ride bicycle, most of them is having ride like suzuki, yamaha, honda, kawasaki, etc. we can measure rate of familiar ride in that society. almost use suzuki and yamaha. one three people use that familiar brand, so we can say that in [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=spermagaul.wordpress.com&amp;blog=7006423&amp;post=30&amp;subd=spermagaul&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
			<content:encoded><![CDATA[<p>now days in some society like bikers, we saw that alot of people ride bicycle, most of them is having ride like suzuki, yamaha, honda, kawasaki, etc. we can measure rate of familiar ride in that society. almost use suzuki and yamaha. one three people use that familiar brand, so we can say that in both of them is dominate market of motorcycle.</p>
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