The economic crisis in Asian countries is in progress since July years ago appears to be increasingly concerned. Japan as a state superior power in the area Asiajuga not deny the power of the effects of the economic crisis triggered by the crisis meneter. Until March 1999 economic growth for this country sakura first time during last 23 years, minus a 0.5% contraction.
In the country, the situation more worse .. Exchange rates (exchange rate) anjlok the rupiah, . In the spot currency marketJakarta, Wednesday (17 / 6), closed on the rupiah exchange rate of Rp 16.400/16.900 per U.S. dollar. A number of fantastiC and never before! In this case, the rupiah up to 60-65%. Besides economic growth, which was reached 8.07% was now estimated at -4%. The rate of inflation is not half-hearted over 100%. According to the estimate of the experts, if this situation continues then the economy will be the downfall. And what the most appropriate solutions to overcome the problems mentioned above?
At first is the financial crisis
The monetary shock that Indonesia was at this time of a monetary shock in the neighboring countries. Mid-1997 when the monetary crisis began to shake Malaysia, Thailand and South Korea. Previously, this country is still optimistic that the crisis is not over will Indonesia, because they were still unsure of the opinion that buzzed that "our economic fundamentals are very strong."
Signs of increased U.S. dollar exchange rate began to appear in early July 1997, Bank Indonesia widen the intervention band from 8% to 12% on 11 July 1997. pressure on the rupiah remains large so that Bank Indonesia will need to make supply-side intervention of the U.S. Dollar on 21 July 1997 at U.S. $ 2 billion. Rupiah exchange rate of Rp can survive until the end of July 2660 intervention in the supply side followed by the intervention on the demand side, with the SBI interest rate of 14% to 30%. In fact with this solution, there was a crisis that is continuation of liquidity crisis.
Pressure against the increasingly strong rupiah, Bank Indonesia until August 14th release on the same band of intervention, which means free US dollar exchange rate to move entirely according to market mechanism. The day is also the value of U.S. dollar to Rp 2,800 corrected.
Correction value of the U.S. dollar more quickly against the dollar investor mistrust, and the U.S. dollar rose to Rp 3,120. Bank Indonesia to cope even with the narrow side demand SBI raised interest rates and attract deposits to state-owned Bank Indonesia at Rp 12 trillion or about 46% of all deposits of funds owned. Bank panic in Indonesia was finally to intervene of U.S. $ 650 million (6 October) that also not strong enough, and the exchange rate reaches the value higher that time, namely Rp.3.950. The next day the government asks for IMF assistance. Teryata and after the IMF to intervene, the value of rupiah exchange rate is not increasing significantly, even in a rapid impact exchange rates (exchange rate) of rupiah against U.S. dollar is not only felt by the people who occupy and use a dollar, but has to the whole society.. All to be exposed to the crisis, and they become very familiar with the term "krismon" that the financial crisis as the beginning of the disaster and the disaster occurred.
When we and in depth knowledge, all the economic turmoil that occurred from the two problems pokok. The first issue of currency, the currency of a country is no longer guaranteed by which the gold is worth the money to make money practice not only as a means of exchange, but has become a commodity that sale. Thus, to discuss problems and find solutions on the right , hams we examine the role and function of the actual money!
Minggu, 16 Agustus 2009
Economic populist,is Ideal?
Economic populist,is Ideal?
Through the book Paul Ormerod, "The Death of Economics" (1994, edition of India 1997) we that economic policies that have been running and is mistaken. This is because the theoretical basis of long-kesahihannya is, although followers, experts capitalist economy is still quite a lot.
Thus, the search for alternative economic system at this time to be an urgent need. Economic decline after the world almost reached a critical point, the capitalist system to rethink the basic into the world economy. After the successful defeat communist system, West capitalism recognizes the promoter for the first time that the system is capitalism not so good. "Global capitalism system start ragged j," said George Soros, one of the leaders capitalism. Consequently the third way must be sought, and needs to be all of mankind. (see Al-Khilafah, Volume 9. 3.December Issue 1998)
To find a third way solution, so people see the solution hams Islam. Two-way (how) there is available to mankind (capitalism and communism) has failed to complete the human problem. Capitalism economic system with produce Walfare State (Welfare State), this revised system, however the principles remain the mechanism through distribution rates, the following additional state intervention to pay for the needs of the people who do not work through the
insurance paid by the state. System this revision is slightly more advanced than the previous, but still does not leave capitalism characteristics, namely poor people take advantage of the funds distributed to them before, the benefit of the insurance company conglomerates.
One thing most prominent in the economic system is a man made a basic misunderstanding of the problem at a time for people to find the way . They feel need to expend funds for the poor in order to feel safe from the "social jealousy". In other words, they accuse the poor as a threat to the safety and security of their property. Another result, which is also not less terrible, lazy, and the emergence of consumer culture. In capitalist countries, such as America, Europe and Australia there are many of the ra fribble not tried to find sustenance. only rely on social security because of the country.people This situation continues to occur without breaking while used for the purposes of purchasing power in order to increase efforts to keep the conglomerate behavior and continue to produce. This condition, which was then adopted 'flat' state by a third-world countries. Leaders in general, they think how to contribute and help credit (read; debt) from financial institutions so that the world can build a business that is expected to be in and solve the problem of poverty and jobs. Meanwhile, the public is not buying power increased, even through inflation or currency exchange rate fluctuations dollars. The result can be the failure to guess. Opportunities do not increase production because the business and traffic jams, following bad debts, bank liquidation, PHK, demos and strike force and other multi-dimensional crisis. All this proves that the global capitalism system is fragile and lives waiting 'doom' !
Through the book Paul Ormerod, "The Death of Economics" (1994, edition of India 1997) we that economic policies that have been running and is mistaken. This is because the theoretical basis of long-kesahihannya is, although followers, experts capitalist economy is still quite a lot.
Thus, the search for alternative economic system at this time to be an urgent need. Economic decline after the world almost reached a critical point, the capitalist system to rethink the basic into the world economy. After the successful defeat communist system, West capitalism recognizes the promoter for the first time that the system is capitalism not so good. "Global capitalism system start ragged j," said George Soros, one of the leaders capitalism. Consequently the third way must be sought, and needs to be all of mankind. (see Al-Khilafah, Volume 9. 3.December Issue 1998)
To find a third way solution, so people see the solution hams Islam. Two-way (how) there is available to mankind (capitalism and communism) has failed to complete the human problem. Capitalism economic system with produce Walfare State (Welfare State), this revised system, however the principles remain the mechanism through distribution rates, the following additional state intervention to pay for the needs of the people who do not work through the
insurance paid by the state. System this revision is slightly more advanced than the previous, but still does not leave capitalism characteristics, namely poor people take advantage of the funds distributed to them before, the benefit of the insurance company conglomerates.
One thing most prominent in the economic system is a man made a basic misunderstanding of the problem at a time for people to find the way . They feel need to expend funds for the poor in order to feel safe from the "social jealousy". In other words, they accuse the poor as a threat to the safety and security of their property. Another result, which is also not less terrible, lazy, and the emergence of consumer culture. In capitalist countries, such as America, Europe and Australia there are many of the ra fribble not tried to find sustenance. only rely on social security because of the country.people This situation continues to occur without breaking while used for the purposes of purchasing power in order to increase efforts to keep the conglomerate behavior and continue to produce. This condition, which was then adopted 'flat' state by a third-world countries. Leaders in general, they think how to contribute and help credit (read; debt) from financial institutions so that the world can build a business that is expected to be in and solve the problem of poverty and jobs. Meanwhile, the public is not buying power increased, even through inflation or currency exchange rate fluctuations dollars. The result can be the failure to guess. Opportunities do not increase production because the business and traffic jams, following bad debts, bank liquidation, PHK, demos and strike force and other multi-dimensional crisis. All this proves that the global capitalism system is fragile and lives waiting 'doom' !
INTERACTION WEALTH BY ISLAM
Human activities do not only with God and with the activity itself. Human activities are also conducted with fellow human beings. One form of human activity with a fellow human activity is a property of interaction. Examples of activity interaction property is buying or selling debt receivables. If you consider the teachings of Islam, seen clearly that the religion of Islam carefully manage the interaction with the property in the middle man. Many of the basic problems in the interaction properties have been given the solution. The problem of the branch, can be solved through the solution to major problems. For example, the problem loans borrowed the basic form of the exploitative nature of Islam has provided a solution to the prohibition of usury, prohibition of usury can be also used as a solution to the problem of branches, such as establishing a bank.
Some experts classify fiqih interaction in the discussion of the science of wealth muamalah Islamiyah. Some of the other interactions classify property in the discussion of the science of Islamic economics. in Islamic economics muamalah more appropriate than the muamalah Islamiyah does not only include the interaction property, but includes the association, government, legal and political Therefore if set on the discussion of the interaction property, the more appropriate term economics, not science muamalah.
Thus, Islamic economics is the science of the Islamic rules on the interaction property. Could also be that Islamic economics is the science of the rules of Islam in the basic needs. This is because the purpose of Islam, set the property of interaction, so that there is a fulfillment of basic needs in the middle of the community. Many verses, the haditSh scholars to reveal the interaction property basic needs, such as clothing, food, housing, education, health and safety.
There are also some scholars who take the economy with the term Islamic economic system of Islam, or Islamic law economy. They argued that the rule should is derived from Islam so that the appropriate term is the economic system of Islam, or Islamic law economy.
More knowledge is also the term of the current system has tereduksi capitalism into the discussion using facts and reality and the scientific method of research. In fact Islam accept all ideas as long as the methods used in its place. This is another reason why have a select term economic system of Islam, or Islamic law rather than economics economics Islam. The term science in Islam was direduksi by capitalism.
Indeed, using the term Islamic economics to the Islamic rule in the case of interaction is not a property that is wrong, provided that:
1. Describe the rules of Islam in the fulfillment of basic needs
2. Describes the production of goods that do not governed according to Islamic rules, but be based on facts and realities of production.
The first requirement has been discussed above. Islamic rules about the interaction wealth meant that occur in the fulfillment of basic needs of individuals and the community center. Use of the term Islamic economics, as long as the science is about the Islamic rules on the interaction property, is not the best use of the term is wrong. The second requirement, because indeed the production is just making property or goods in a certain quantity and quality. Problems in production is the making of wealth, according to the quality and quantity. Islamic rule to solve the production problems with the rules and the fact the reality. Rasulullah SAW was asked by a farmer on the pollination of date palm production techniques that produce high quality dates, and he replied: "You know more tou world affairs." It was shown that the production rules have been set by the Islamic rule that the production must consider the facts and realities of production. Similarly knowledge and discussion of the production obtained from the facts and read the reality of production.
However, not all the discussion and fact-based science and reality. Indeed, in capitalism, as has been discussed in the future, all knowledge comes from the reality and facts. But this is not true. As in Islam, the source of knowledge production is a reality and the facts of production, while the economics of the Islamic rule on the basic rules of Islam is, not the reality and facts
Some experts classify fiqih interaction in the discussion of the science of wealth muamalah Islamiyah. Some of the other interactions classify property in the discussion of the science of Islamic economics. in Islamic economics muamalah more appropriate than the muamalah Islamiyah does not only include the interaction property, but includes the association, government, legal and political Therefore if set on the discussion of the interaction property, the more appropriate term economics, not science muamalah.
Thus, Islamic economics is the science of the Islamic rules on the interaction property. Could also be that Islamic economics is the science of the rules of Islam in the basic needs. This is because the purpose of Islam, set the property of interaction, so that there is a fulfillment of basic needs in the middle of the community. Many verses, the haditSh scholars to reveal the interaction property basic needs, such as clothing, food, housing, education, health and safety.
There are also some scholars who take the economy with the term Islamic economic system of Islam, or Islamic law economy. They argued that the rule should is derived from Islam so that the appropriate term is the economic system of Islam, or Islamic law economy.
More knowledge is also the term of the current system has tereduksi capitalism into the discussion using facts and reality and the scientific method of research. In fact Islam accept all ideas as long as the methods used in its place. This is another reason why have a select term economic system of Islam, or Islamic law rather than economics economics Islam. The term science in Islam was direduksi by capitalism.
Indeed, using the term Islamic economics to the Islamic rule in the case of interaction is not a property that is wrong, provided that:
1. Describe the rules of Islam in the fulfillment of basic needs
2. Describes the production of goods that do not governed according to Islamic rules, but be based on facts and realities of production.
The first requirement has been discussed above. Islamic rules about the interaction wealth meant that occur in the fulfillment of basic needs of individuals and the community center. Use of the term Islamic economics, as long as the science is about the Islamic rules on the interaction property, is not the best use of the term is wrong. The second requirement, because indeed the production is just making property or goods in a certain quantity and quality. Problems in production is the making of wealth, according to the quality and quantity. Islamic rule to solve the production problems with the rules and the fact the reality. Rasulullah SAW was asked by a farmer on the pollination of date palm production techniques that produce high quality dates, and he replied: "You know more tou world affairs." It was shown that the production rules have been set by the Islamic rule that the production must consider the facts and realities of production. Similarly knowledge and discussion of the production obtained from the facts and read the reality of production.
However, not all the discussion and fact-based science and reality. Indeed, in capitalism, as has been discussed in the future, all knowledge comes from the reality and facts. But this is not true. As in Islam, the source of knowledge production is a reality and the facts of production, while the economics of the Islamic rule on the basic rules of Islam is, not the reality and facts
Sabtu, 15 Agustus 2009
EKONOMIC ISLAM SCIENCE DEFINITION
EKONOMIC ISLAM SCIENCE DEFINITION
Islamic economics learn the rules of Islam regarding the interaction property. Therefore there are 2 things that prominent in Islamic economics, the first rule of Islam. Both interaction property. Consistent with all the scholarly discussion of Islam, Islamic economics put the discussion on the rules of Islam. So the first thing that prominent in Islamic economics is the rule of Islam as a source of discussion of the economy. For example in the discussion of monetary policy on Islam brought about the Islamic system Baitul Mal.
This is different from the capitalism that put his knowledge to the discussion of facts and reality. While for the discussion of the sources that come from religious teachings, as they call dogma. So, the capitalism distinguish between dogma and science, where knowledge is the knowledge that the facts and realities, while knowledge is the dogma that the religion's teachings. In fact, further, the character to give capitalism dogma as science is not rational and has rational character.
What are the capitalism is not comprehensive and can not reflect Islam. Indeed, in the community that has a history of capitalism and the ideology , there between religion and life, between the believer and the politicians and between science and dogma. Indeed, they have placed religion in the gray area that is vague, uncertain, unclear and not understood. But in Islam is not like that. Muslims understand Islam and believes that all aspects of life must radiate from the Islamic faith. So, a Muslim self on the inevitable conclusion of the process and where a strong, resourceful justify Islam. Justification is not a blind endorsement of religion and place of Islam in the gray area on the human intellect, but a clear justification, and disputatious as well as easily understood by understanding.
Therefore, the Islamic ideology of the dogma is not a Muslim because intellect can understand, and understand (even easily). Instead, the ideology of Islam a Muslim intellect is the science that can be learned, understood, and compared give.
As if at the moment there are people who feel difficult to learn and understand Islam, it is due to 2 things. First person trying to understand the Islamic perspective of capitalism with the ideology or the other. Given this, it is clear that it is not difficult to show that Islam is understood and learned. But it shows there is an error on the people who try to learn and understand the attempt to learn and understand the perspective of capitalism with Islamic ideology or another.
Second, in the middle of the community does not have the application of the reality of Islam. In fact, if Islam does not apply and there is no reality of Islam, the eye or ear does not make the reality of Islam activities. If there is no reality against Islam, it was difficult for the intellect to learn and understand Islam. This also shows that there are not problems in the area of Islam in the gray area, which is vague and difficult to understand. The problem, Islam should be a simple easy to understand rationally, do not apply and has no reality.
Islamic economics learn the rules of Islam regarding the interaction property. Therefore there are 2 things that prominent in Islamic economics, the first rule of Islam. Both interaction property. Consistent with all the scholarly discussion of Islam, Islamic economics put the discussion on the rules of Islam. So the first thing that prominent in Islamic economics is the rule of Islam as a source of discussion of the economy. For example in the discussion of monetary policy on Islam brought about the Islamic system Baitul Mal.
This is different from the capitalism that put his knowledge to the discussion of facts and reality. While for the discussion of the sources that come from religious teachings, as they call dogma. So, the capitalism distinguish between dogma and science, where knowledge is the knowledge that the facts and realities, while knowledge is the dogma that the religion's teachings. In fact, further, the character to give capitalism dogma as science is not rational and has rational character.
What are the capitalism is not comprehensive and can not reflect Islam. Indeed, in the community that has a history of capitalism and the ideology , there between religion and life, between the believer and the politicians and between science and dogma. Indeed, they have placed religion in the gray area that is vague, uncertain, unclear and not understood. But in Islam is not like that. Muslims understand Islam and believes that all aspects of life must radiate from the Islamic faith. So, a Muslim self on the inevitable conclusion of the process and where a strong, resourceful justify Islam. Justification is not a blind endorsement of religion and place of Islam in the gray area on the human intellect, but a clear justification, and disputatious as well as easily understood by understanding.
Therefore, the Islamic ideology of the dogma is not a Muslim because intellect can understand, and understand (even easily). Instead, the ideology of Islam a Muslim intellect is the science that can be learned, understood, and compared give.
As if at the moment there are people who feel difficult to learn and understand Islam, it is due to 2 things. First person trying to understand the Islamic perspective of capitalism with the ideology or the other. Given this, it is clear that it is not difficult to show that Islam is understood and learned. But it shows there is an error on the people who try to learn and understand the attempt to learn and understand the perspective of capitalism with Islamic ideology or another.
Second, in the middle of the community does not have the application of the reality of Islam. In fact, if Islam does not apply and there is no reality of Islam, the eye or ear does not make the reality of Islam activities. If there is no reality against Islam, it was difficult for the intellect to learn and understand Islam. This also shows that there are not problems in the area of Islam in the gray area, which is vague and difficult to understand. The problem, Islam should be a simple easy to understand rationally, do not apply and has no reality.
Recording Direct Labor Costs (BTKL)
- Required collecting two types of working hours, yi:
- total working hours during a certain period of work.
- Working hours used for each of the order.
- The company must carry the card present masing2 employees, to collect information of working hours over a period of total employment, the wages for the list. In addition, the company must record the use of working hours for employees working on masing2 order. (Masing2 employee cards made Hours / Job Time Ticket)
- Journal for the distribution of wages:
In the goods-Labor Costs Jump xxx
Salaries and Wages xxx
Recording Factory Overhead Costs (BOP)
- BOP into the bbrp, yi:
- Cost of Materials Helpers
- Cost of repair and maintenance, as the supply of spareparts supply and factory supplies
- Cost of labor is not directly
- Costs incurred as a result of the assessment of the fixed assets (example: the cost of depreciation of fixed assets)
- Costs incurred as a result over time (example: terpakainya insurance paid in advance)
- factory overhead costs that directly require cash expenditures (eg cost mesain repair factory, the cost of electricity)
- BOP method in the order price must be subject to any order based on the rates specified in advance.
- BOP rate determined at the beginning of the year / period with the following:
Rates BOP = BOP estimated amount during the period 1
* Number of elementary imposition
BOP basic assessment:
- Unit products
- Cost of Raw Material
- Labor Costs Jump
- Direct Labor Hours
- Time Machine
Collection Method in the Production Cost Price Main Process
- Cost of Materials
Recording in the Raw Material Department A:
In the goods-Cost Raw Material Department A xxx
Raw Material supplies xxx
The recording material on the Helpers of Production:
In the goods-Cost Materials Department Helper A xxx
In the goods-Cost Materials Department Helper B xxx
In the goods-Cost Materials Department Helper C xxx
Stock Material Penolong xxx
-Cost of Labor (Jump Jump & No):
Recording the cost of labor (directly & indirectly) in the Ministry of Production:
In the goods-Cost Labor Department A xxx
In the goods-Cost Labor Department B xxx
In the goods-Cost Labor Department C xxx
Salaries and Wages xxx
-Factory Overhead Costs
-BOP on Price Main process method is the cost of production than the cost of raw materials, auxiliary materials costs and labor costs, either directly or indirectly that occur in the production department.
-BOP can be charged to products based on rates and can also be charged on the basis of BOP is indeed occurring in one period.
-BOP burden to the product can indeed be done if:
-Production relatively stable from period to period
-BOP, especially the fixed, is not a part of means compared with the amount of all costs of production
-produced only one kind of product.
-Pencatatan different types of BOP at the Ministry of Production:
In the goods-xxx Factory Overhead Costs
Stock Spareparts xxx
Stock Material others xxx
Insurance Paid in Front xxx
- total working hours during a certain period of work.
- Working hours used for each of the order.
- The company must carry the card present masing2 employees, to collect information of working hours over a period of total employment, the wages for the list. In addition, the company must record the use of working hours for employees working on masing2 order. (Masing2 employee cards made Hours / Job Time Ticket)
- Journal for the distribution of wages:
In the goods-Labor Costs Jump xxx
Salaries and Wages xxx
Recording Factory Overhead Costs (BOP)
- BOP into the bbrp, yi:
- Cost of Materials Helpers
- Cost of repair and maintenance, as the supply of spareparts supply and factory supplies
- Cost of labor is not directly
- Costs incurred as a result of the assessment of the fixed assets (example: the cost of depreciation of fixed assets)
- Costs incurred as a result over time (example: terpakainya insurance paid in advance)
- factory overhead costs that directly require cash expenditures (eg cost mesain repair factory, the cost of electricity)
- BOP method in the order price must be subject to any order based on the rates specified in advance.
- BOP rate determined at the beginning of the year / period with the following:
Rates BOP = BOP estimated amount during the period 1
* Number of elementary imposition
BOP basic assessment:
- Unit products
- Cost of Raw Material
- Labor Costs Jump
- Direct Labor Hours
- Time Machine
Collection Method in the Production Cost Price Main Process
- Cost of Materials
Recording in the Raw Material Department A:
In the goods-Cost Raw Material Department A xxx
Raw Material supplies xxx
The recording material on the Helpers of Production:
In the goods-Cost Materials Department Helper A xxx
In the goods-Cost Materials Department Helper B xxx
In the goods-Cost Materials Department Helper C xxx
Stock Material Penolong xxx
-Cost of Labor (Jump Jump & No):
Recording the cost of labor (directly & indirectly) in the Ministry of Production:
In the goods-Cost Labor Department A xxx
In the goods-Cost Labor Department B xxx
In the goods-Cost Labor Department C xxx
Salaries and Wages xxx
-Factory Overhead Costs
-BOP on Price Main process method is the cost of production than the cost of raw materials, auxiliary materials costs and labor costs, either directly or indirectly that occur in the production department.
-BOP can be charged to products based on rates and can also be charged on the basis of BOP is indeed occurring in one period.
-BOP burden to the product can indeed be done if:
-Production relatively stable from period to period
-BOP, especially the fixed, is not a part of means compared with the amount of all costs of production
-produced only one kind of product.
-Pencatatan different types of BOP at the Ministry of Production:
In the goods-xxx Factory Overhead Costs
Stock Spareparts xxx
Stock Material others xxx
Insurance Paid in Front xxx
COST ACCOUNTING METHOD BASED ON RATES ORDER PRINCIPAL
1.be in the Company on the basis of orders, the production activities start after receiving orders from buyers, but also often happens, the company issued a production order for the stock in the warehouse.
Terms of use Method Main Price Order:
2.Individual orders, employment, or product identity can be clearly separated and need to be determining the basic price of individual orders.
3.Cost of production must be separated into two groups, namely: direct costs (BBB & BTKL) and no direct costs (other than the BBB & BTKL).
4. BTKL BBB and charged / calculated directly to order ybs., While the BOP to be the order on the basis of the rates determined in advance.
5.basic price of each order is determined at the time the order is complete.
6.basic price per unit is calculated with the product number of ways to share the cost of production in order to be charged with a certain number of products in order ybs.
7. To collect production cost of each order to use the Card Rates Main (Job Cost Sheet), which is an account / account book for the adjuvant control stuf In Process.
Collection Method in the Production Cost Main Price Order
Cost of Raw Material recording (BBB)
Divided by two procedures, yi:
8.Procedures recording the purchase of raw materials, the journal is:
Raw Material supplies xxx
Trade debt / Cash xxx
9.Procedure recording usage of raw materials, using the method of mutation stock (perpetual). In each of the raw materials which must be the order of need. Jurnalnya:
In the goods-Cost Raw Material xxx
Raw Material supplies xxx
Terms of use Method Main Price Order:
2.Individual orders, employment, or product identity can be clearly separated and need to be determining the basic price of individual orders.
3.Cost of production must be separated into two groups, namely: direct costs (BBB & BTKL) and no direct costs (other than the BBB & BTKL).
4. BTKL BBB and charged / calculated directly to order ybs., While the BOP to be the order on the basis of the rates determined in advance.
5.basic price of each order is determined at the time the order is complete.
6.basic price per unit is calculated with the product number of ways to share the cost of production in order to be charged with a certain number of products in order ybs.
7. To collect production cost of each order to use the Card Rates Main (Job Cost Sheet), which is an account / account book for the adjuvant control stuf In Process.
Collection Method in the Production Cost Main Price Order
Cost of Raw Material recording (BBB)
Divided by two procedures, yi:
8.Procedures recording the purchase of raw materials, the journal is:
Raw Material supplies xxx
Trade debt / Cash xxx
9.Procedure recording usage of raw materials, using the method of mutation stock (perpetual). In each of the raw materials which must be the order of need. Jurnalnya:
In the goods-Cost Raw Material xxx
Raw Material supplies xxx
The Financial Report
Financial accounting information shows the financial condition and results of operations of a company that is used by the users in accordance with their respective interests, understanding financial reports according to PSAK No. Par 1 (IAI, 2007) is part of the financial reporting process that consists of a full profit and loss reports, balance sheet, cash flow reports, notes and other reports and explanations, which is the end product of the process of accounting in a single accounting unit. Meanwhile, according to financial reports Safri (2002: 201), namely the financial reports must contain information on the balance sheet, profit and loss reports, reports on changes in equity, cash flow reports, additional information and descriptive information.
The main focus of financial reporting is information about the profit and loss (earning) because information about the company's profit and loss based on the accrual basis which generally provide a better indicator of the progress of this company and should saaat to estimate the cash flow from which only limited to the rev.
Goal Financial Reports :
According PSAK No. 1 Par 12 (IAI, 2007) states that the purpose of financial reports is to provide information concerning the position of financial performance, financial position and changes in a company that are useful for a number of users in decision-making economy. Financial reports that are developed for this purpose meet the needs of most users. However, the financial report does not provide information that the user may be required in the economy because decisions reflect the general financial effect of events in the ago, and is not obliged to provide non-financial information.
According to the FASB (Financial Accounting Standard Board) issued guidelines on financial reporting purposes in SFAC No. 1 (Par 34) as follows:
a. Financial reports are not objective, but is intended to provide information useful in the decision making process of business and economic
b. Goal financial reports can not change himself, he is influenced by economic, legal, political, and social environment in which financial reports are.
c. Goal financial reports are also influenced by the nature and the limited types of information and financial reports are presented.
d. Goals in the financial report is for external use in general.
e. Term investors and creditors, is widely defined not only intended for those who have rights against the company but also a representative / consultant.
f. Although decisions about investment and credit mengambarkan expectations of investors and creditors of the company in the future, expectations are generally based at least in the assessment of the achievements that have been through.
g. The main focus is financial profit and loss information and components.
h. Information about the company's profit and loss based on the accrual basis which generally provide a better indicator of the progress the company at this time and so to appraise the cash flow of the information limited to the receipt and expenditure of cash only.
i. Financial reports are expected to provide information about the company's financial performance during a certain period, and how to account management leadership to the owner.
j. Financial report is not designed to measure the logical value of the company, but this information can help those who want to gauge value.
k. Investors, creditors and others can use the profit and loss report information about the elements of the financial report in many ways the achievement management, evaluate the company's ability to get profit for the future, assess risks or to confirm, modify or view the choice or the previous forecast. Although the financial reports should provide information to help them, the user of the financial reports do akan own ways for them to assess, evaluate, confirm, modify and reject.
l. Management mengetahi more about the company and the problem-the problem compared with the investors, creditors or other outside parties. By consequence, the financial reports are often more useful when the events in the company are identified and described the impact on financial aspects.
The main focus of financial reporting is information about the profit and loss (earning) because information about the company's profit and loss based on the accrual basis which generally provide a better indicator of the progress of this company and should saaat to estimate the cash flow from which only limited to the rev.
Goal Financial Reports :
According PSAK No. 1 Par 12 (IAI, 2007) states that the purpose of financial reports is to provide information concerning the position of financial performance, financial position and changes in a company that are useful for a number of users in decision-making economy. Financial reports that are developed for this purpose meet the needs of most users. However, the financial report does not provide information that the user may be required in the economy because decisions reflect the general financial effect of events in the ago, and is not obliged to provide non-financial information.
According to the FASB (Financial Accounting Standard Board) issued guidelines on financial reporting purposes in SFAC No. 1 (Par 34) as follows:
a. Financial reports are not objective, but is intended to provide information useful in the decision making process of business and economic
b. Goal financial reports can not change himself, he is influenced by economic, legal, political, and social environment in which financial reports are.
c. Goal financial reports are also influenced by the nature and the limited types of information and financial reports are presented.
d. Goals in the financial report is for external use in general.
e. Term investors and creditors, is widely defined not only intended for those who have rights against the company but also a representative / consultant.
f. Although decisions about investment and credit mengambarkan expectations of investors and creditors of the company in the future, expectations are generally based at least in the assessment of the achievements that have been through.
g. The main focus is financial profit and loss information and components.
h. Information about the company's profit and loss based on the accrual basis which generally provide a better indicator of the progress the company at this time and so to appraise the cash flow of the information limited to the receipt and expenditure of cash only.
i. Financial reports are expected to provide information about the company's financial performance during a certain period, and how to account management leadership to the owner.
j. Financial report is not designed to measure the logical value of the company, but this information can help those who want to gauge value.
k. Investors, creditors and others can use the profit and loss report information about the elements of the financial report in many ways the achievement management, evaluate the company's ability to get profit for the future, assess risks or to confirm, modify or view the choice or the previous forecast. Although the financial reports should provide information to help them, the user of the financial reports do akan own ways for them to assess, evaluate, confirm, modify and reject.
l. Management mengetahi more about the company and the problem-the problem compared with the investors, creditors or other outside parties. By consequence, the financial reports are often more useful when the events in the company are identified and described the impact on financial aspects.
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