Skip to main content

MANAJEMEN LABA

Kuis 5:
Manajemen  laba adalah pemanfaatan metode pemilihan akt untuk memperoleh laporan Keuangan terutama nilai/angka laba sesuai dengan yang diinginkan, dengan berbagai macam motivasi. Sesungguhnya  Manajemen Laba adalah tindakan yang tidak mempengaruhi Nlai Laporan Keuangan atau  Angka Laba Yang Sungguh-sungguh terjadi, tetapi angka  UPAYA MEMBANGUN PERSEPSI.  MANAJEMEN LABA ADALAH UPAYA MEMBANGUN PERSEPSI;

Dengan menggunakan (2W, dan 1 H), MANAJEMEN LABA ADALAH UPAYA MEMBANGUN PERSEPSI; dikaitkan dengan Pemikiran John Locke


WHAT, WHY AND HOW : EARNING MANAGEMENT

Comments

Post a Comment

Popular posts from this blog

Target costing and cost analysis for pricing decisions I.       TARGET COSTING 1.       Pengertian Target Costing Persaingan bisnis yang semakin ketat menuntut manajemen untuk berpikir lebih keras mengenai kebijakan yang harus dilakukan untuk tetap bertahan atau menjadi lebih unggul dalam bisnis. Salah satu faktor yang sangat berpengaruh tehadap persaingan bisnis adalah faktor harga atau pricing. Metode penentuan harga akan sangat berpengaruh dalam hal ini. Dalam penentuan harga penentuan target cost adalah langkah yang terbaik. Berikut adalah beberapa literature yang menerangkan pengertian target costing: 1.       Menurut Hansen dan Mowen (2000): “Kalkulasi biaya target (target costing) adalah suatu metode penentuan biaya produk atau jasa berdasarkan harga (harga target) dimana pelanggan bersedia membayarnya. Ini juga sering disebut sebagai kalkulasi biaya berdasarkan harga (price-driv...
Post a Comment
Read more

ME and De Javu

I don’t hate, I don’t love and I just a little bit interested to tell about this. I acknowledge that life has so much secret and mystery. I say that because I have experienced something in my life but I don't need to tell it one by one. As a human, it’s something normal for me to falling in love with someone (man). In different times I have ever felt in love with more than one of men. But I don’t know why, it seems like knowing them (men) make me feel some thing called de javu (is the phenomenon of having the feeling that the situation currently being experienced has already been experienced in the past : Quoted). It’s not about me and them. But about other girl who disturbs me and suddenly come up and forcefully I have to know her. The wirdest is each girl has similarity.Similarity at face, family name, and even at the different family name they have the same friends. and all of them have potential to know each other. This is so strange and still be a BIG question !!! ...
Post a Comment
Read more

Thankyou 2019, and Lets heal together 2020

Hi guys, how are you? I hope you all have a good life and keep spirit through this all. It has been so long I didnt touch this blog. And actually I should have greeted you when we set our foots in the new year 2020 and said goodbye to 2019. But somehow this must be missed.   2019, an year that was so beautiful and the most beautiful among the years in my life.  The various achievements I have obtained were so extraordinary.  2019 January may be something very proud for me.  where at that time I officially hold my master degree in accounting.  Then in February, I got married to the person I really care about in my life, then in April I got the best news in my life, yes, I'm pregnant.  my first child.  even though after that I went through extraordinary struggles, but in the end I was able.  I'm not even sure I can get through it all. Then finally in November I gave birth to a super cute baby boy and became the most beautiful Christmas gift in ...
Post a Comment
Read more