Biaya dan Manfaat Keanggotaan Indonesia pada Asia-Pacific Space Cooperation Organization (APSCO)

2017 ◽  
Author(s):  
Shinta Rahma Diana
Keyword(s):  
Annual Report ◽  
Asia Pacific ◽  
Income Statement

Asia-Pacific Space Cooperation Organization (APSCO) adalah organisasi kerjasama keantariksaan di luar sistem PBB untuk kawasan Asia-Pasifik yang diinisiasi oleh Republik Rakyat Tiongkok. Indonesia ikut menandatangani Konvensi APSCO pada tanggal 28 Oktober 2005, akan tetapi sampai saat ini Indonesia belum menjadi anggota penuh APSCO. Permasalahan dalam penelitian ini adalah bagaimana posisi Indonesia dalam keanggotaannya pada APSCO, yang ditinjau dari aspek biaya dan manfaat. Metode Penelitian yang digunakan dalam penelitian ini menggunakan metode kuantitatif, dengan melakukan perhitungan manfaat dan biaya. Jenis data yang digunakan dalam penelitian ini yaitu data sekunder berupa studi literature, yang didapat melalui dokumen – dokumen APSCO berupa annual report tahun 2016 (Income statement dan Expenditures), jurnal dan referensi-referensi lainnya. Hasil kajian biaya dan manfaat Indonesia pada APSCO menunjukkan bahwa manfaat lebih tinggi dibandingkan dengan biayanya. Manfaat tersebut benar-benar dapat terealisasikan apabila Indonesia dapat memanfaatkan dengan maksimal program-program ataupun kegiatan yang ditawarkan oleh APSCO dan menempatkan minimal satu orang untuk menduduki jabatan di dalam organisasi APSCO.

Asia-Pacific Center for Security Studies Annual Report 2008

2008 ◽  
Author(s):  
ASIA-PACIFIC CENTER FOR SECURITY STUDIES
Keyword(s):  
Annual Report ◽  
Security Studies ◽  
Asia Pacific

4. Financial reports of listed companies

2014 ◽  
Author(s):  
Christopher Nobes
Keyword(s):  
Annual Report ◽  
Balance Sheet ◽  
Listed Companies ◽  
Financial Statement ◽  
Financial Assets ◽  
Financial Reports ◽  
Income Statement ◽  
Tangible Assets ◽  
The Difference ◽  
Accounting Ratios

‘Financial reports of listed companies’ considers the components of an annual report and the types of financial statement that companies generally provide: balance sheet, income statement, statement of changes in equity, and cash flow statement. It addresses the following questions: what are assets and how are they measured? What is the difference between depreciation and impairment? Why are various expected expenses and losses not accounted for as liabilities? How can an investor decide which company to lend to or buy shares in? How could managers use accounting to mislead investors? Tangible assets, intangible assets, and financial assets are defined along with liabilities and accounting ratios.

MGM Mirage—Accounts Receivable

2017 ◽  
Vol 1 (1) ◽  
pp. 1-6
Author(s):  
Luann J. Lynch
Keyword(s):  
Annual Report ◽  
Balance Sheet ◽  
Accounts Receivable ◽  
Income Statement ◽  
The Impact

Students are presented with the balance sheet, income statement, accounts-receivable footnote, excerpts from the footnote on significant accounting policies, and excerpts from Management's Discussion and Analysis from MGM Mirage's 2004 Annual Report, and are asked to respond to several questions regarding information in the materials. Questions center around what can be inferred about the impact of accounts receivable, allowance for doubtful accounts, write-offs, and other data on the balance sheet and income statement.

Asia-Pacific Center for Security Studies Annual Report 2010

2010 ◽  
Author(s):  
Mary Markovinovic ◽  
Mike Daniels
Keyword(s):  
Annual Report ◽  
Security Studies ◽  
Asia Pacific

scholarly journals Pandangan Pengguna Penyata Kewangan terhadap Kepentingan Item di dalam Indeks Pelaporan Kewangan Menerusi Internet di Malaysia

2013 ◽  
Vol 61 (1) ◽  
Author(s):  
Mohd Noor Azli Ali Khan ◽  
Noor Azizi Ismail
Keyword(s):  
Financial Reporting ◽  
Annual Report ◽  
Balance Sheet ◽  
Two Dimensions ◽  
Financial Statement ◽  
Survey Method ◽  
Future Research ◽  
Income Statement ◽  
Future Research Directions ◽  
Pdf Format

This study investigates the perceptions of users of financial statement regarding the importance of items in indices of internet financial reporting (IFR). This study adopts the questionnaire survey method in order to seek the view of users of financial statement, particularly on the importance of items that to be included in the checklist of IFR indices. From a comprehensive review of the IFR literature, the level of IFR in this study can be categorized into two dimensions namely the ‘content’ and ‘presentation’. The findings show that the five most important items which are income statement of current year, cash flow statement of current year, balance sheet of current year, annual report of current year (full text), and auditor report of current year  can explain the dimension of content. Meanwhile, the five most important items for the dimension of presentation which are annual report in PDF format, loading time of the website, link to homepage, hyperlinks inside the annual report, and link to table of contents. Results of the study also provide empirical evidence that 144 disclosure items can be used for the checklist of IFR indices to measure the level of IFR. The finding provides an insight into the IFR practice in Malaysia. Implications of these findings and future research directions are also discussed in this study.

scholarly journals Analisis Kepatuhan Laporan Keuangan Koperasi Berdasarkan SAK ETAP

2016 ◽  
Vol 8 (1) ◽  
pp. 9-18
Author(s):  
Nia Yuniarsih
Keyword(s):  
Cash Flow ◽  
Research Method ◽  
Annual Report ◽  
Descriptive Analysis ◽  
Balance Sheet ◽  
Sampling Technique ◽  
Financial Statements ◽  
Operational Definition ◽  
Financial Statement ◽  
Income Statement

The objective of this research is to describe the compliance annual report Koperasi Sekar Melati IBI Kota Surabaya with Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Operational definition this research to measure compliance are components of Financial Statements, Recognition, Measurement, Balance Sheet Account’s, Income Statement Account’s, Statement of Equity Exchange Account’s, Cash Flow Statement Account’s. The research method using descriptive analysis. The sampling technique used documentation of the Annual Financial Statement of Koperasi Sekar Melati IBI Kota Surabaya ended year 2015. The results of this study indicate that the Financial Statements Koperasi Sekar Melati IBI Kota Surabaya still not comply with the SAK ETAP.

scholarly journals Perceptions of Auditors in Malaysia on the Important Items of Internet Financial Reporting

2013 ◽  
Vol 4 (5) ◽  
pp. 146-158
Author(s):  
Mohd Noor Azli
Keyword(s):  
Cash Flow ◽  
Financial Reporting ◽  
Annual Report ◽  
Response Rate ◽  
Balance Sheet ◽  
Financial Analysts ◽  
Financial Statements ◽  
Future Research ◽  
Income Statement ◽  
Pdf Format

This study investigates the perceptions of auditors regarding the important items in the disclosure of content and presentation dimension that can be used to describe the level of internet financial reporting (IFR). Questionnaires were distributed to 100 auditors. A total of 40 questionnaires were completed and returned, giving a response rate of 40 percent. From the survey, it was found that the five most important items in the content dimension are income statement of current year, income statement of past years, cash flow statement of current year, notes to financial statements of current year and balance sheet of current year. Meanwhile, in the presentation dimension, five most items important to disclosure are loading time of the website below 10 seconds, annual report in PDF format, hyperlinks inside the annual report, ability to download reports and hyperlinks to financial analysts. Finally, the limitation of this study and future research will also be discussed.

Germany's Asia-Pacific Empire

2009 ◽  
Author(s):  
Charles Stephenson
Keyword(s):  
Asia Pacific

1999 Annual Report

2000 ◽  
Vol 10 (1) ◽  
pp. 6-6
Author(s):  
Eugene B. Cooper
Keyword(s):  
Annual Report
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