Tini Toon

ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINDAKAN PERATAAN LABA YANG DILAKUKAN OLEH PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA

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The aimed of this study was to examine the influence of company’s
characterictics toward income smoothing practice among listed companies at Jakarta
Stock Exchange. Income smoothing practice used by the management to diminish the
variability of a stream of reported income numbers related to some perceived target
stream by manipulating artificial (accounting) and real (transactional) variables (Koch,
1981).

The factors being examined were industrial type, size of the company, company’s
profitability ratios, company’s operating leverage ratios and company’s net profit
margin. Index Eckel is used to determine the income smoothing practice. The object of
income smoothing in this study is the net profit of the company. The study was using 60
companies listed in Jakarta Stock Exchange, with a period between 2000-2002.
The hypothesis was tested using binary logistic regression. The first hypothesis
was used to examine the influence of industrial type of the company to income smoothing.
The second hypothesis was used to examine the influence of size of the company to
income smoothing. The third hypothesis was used to examine the influence of company’s
profitability ratios to income smoothing. The fourth hypothesis was used to examine the
influence of company’s operating leverage ratios to income smoothing. The fifth
hypothesis was used to examine the influence of company’s net profit margin to income
smoothing.

The result of this study showed that some of the listed companies at Jakarta Stock
Exchange were committed to income smoothing practice. Binary logistic regression
showed that industrial type, size of the company, company’s profitability ratios,
company’s operating leverage ratios and company’s net profit margin did not have
significant influence to income smoothing.

Keywords: Industrial type, size of the company, company’s profitability ratios, company’s
operating leverage ratios, company’s net profit margin, income smoothing.

PENGARUH MARGIN OF SAFETY TERHADAP PERENCANAAN LABA PERUSAHAAN PADA PT. AGRONESIA “INKABA” BANDUNG

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This research do at PT. Agronesia “Inkaba” Bandung. The aim of this research is to know margin of safety, profit planning company, and how big influence of margin of safety to profit planning company.

The research method that used is descriptive methode analyzed with quantitative approach. Sample that used in this research is income statement calculating yearly report along period 2003 to 2007. To know how big influence of margin of safety (X variable) to profit planning company (Y variable) used by Pearson Correlation, and to know how big of variable contribution used Coefficient Determination formula. Hypothesis test in this research used statistic test two side with α = 0,05. This analysis result processed by used SPSS program 16.0 version for Windows.

Based on this research, known that margin of safety influence to profit planning company. Correlation between two variable is very strong and a sharp with correlation pearson result amount 0.937, whether if X variable is up then Y variable will going up to and opposite. Regression sample that used is simple linier regression. The biggest effect of X variable to Y variable with use coefficient determination calculating amount 88% and remains amount 12% influenced by other factor, like break even point, sale and cost. Hypothesis result test by use ‘t’ test have point t count > t table , it means Ho rejected and Ha accepted showed there is significant influence between margin of safety to profit planning company at PT. Agronesia “Inkaba” Bandung.

16 Mata uang langka milik Indonesia

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Nama uang : Uang logam khusus bank indonesia seri for the children of the world
seri/ emisi : Seri for the children of the world
pecahan : Rp 150.000
jaman/masa : Jaman ri kesatuan
bahan : Emas
bentuk : Bulat pipih

tanggal
- penerbitan : 31 january 2000
- penarikan : -
warna dominan
- depan : Kuning
- belakang : Kuning
ukuran
- berat : 6,22 gram
- tebal : -
- diameter : 22,00 mm
ciri-ciri
- depan : Gambar lambang negara garuda pancasila, teks ?bank indonesia? dan logo unicef
- belakang : Gambar anak laki-laki bermain kuda lumping, teks ?for the children of the world? dan ?
- samping : Bergerig

Nama uang : Uang logam khusus bank indonesia seri demokrasi/1995
seri/ emisi : Seri demokrasi/1995
pecahan : Rp 300.000
jaman/masa: Jaman ri kesatuan
bahan : Emas
bentuk : Bulat pipih
tanggal
- penerbitan : 16 august 1995
- penarikan : -
warna dominan
- depan : Kuning
- belakang : Kuning
ukuran
- berat : 17,00 gram
- tebal : 1,85 mm
- diameter : 25,00 mm
ciri-ciri
- depan : Gambar lambang negara garuda pancasila, teks ?bank indonesia? dan ?300000 rupiah?
- belakang : Gambar temu wicara presiden soeharto dengan masyarakat, logo dhn-45 dan ?50 tahun ri?
- samping : 5 garis di 4 tempat berbeda, teks 17 g., logo perum peruri, dan nomor seri 5 angka

Nama uang : Uang logam khusus bank indonesia seri presiden ri/1995
seri/ emisi : Seri presiden ri
pecahan : Rp 850.000
jaman/masa: Jaman ri kesatuan
bahan : Emas
bentuk : Bulat pipih
tanggal
- penerbitan : 16 august 1995
- penarikan : -
warna dominan
- depan : Kuning
- belakang : Kuning
ukuran
- berat : 50,00 gram
- tebal : 2,78 mm
- diameter : 35,00 mm
ciri-ciri
- depan : Gambar lambang negara garuda pancasila, teks ?bank indonesia? dan ?850000 rupiah?
- belakang : Gambar presiden soeharto, teks ?lima puluh tahun kemerdekaan republik indonesia?
- samping : 5 garis ditempat 4 berbeda, teks 17 g., logo perum peruri

Nama uang : Uang logam khusus bank indonesia emisi 1970
seri/ emisi : Emisi 1970
pecahan : Rp 20.000
jaman/masa: Jaman ri kesatuan
bahan : Emas
bentuk : Bulat pipih
tanggal
- penerbitan : 17 august 1970
- penarikan : -
warna dominan
- depan : Kuning
- belakang : Kuning
ukuran
- berat : 49,37 gram
- tebal : -
- diameter : 50,00 mm
ciri-ciri
- depan : Gambar ukiran garuda bali, teks ?25 tahun kemerdekaan republik indonesia?
- belakang : Gambar lambang negara garuda pancasila, logo ?bank indonesia? dan ?2000 rupiah?
- samping : Rata

Nama uang : Uang logam khusus bank indonesia emisi 1970
seri/ emisi : Emisi 1970
pecahan : Rp 2.000
jaman/masa: Jaman ri kesatuan
bahan : Emas
bentuk : Bulat pipih
tanggal
- penerbitan : 17 august 1970
- penarikan : -
warna dominan
- depan : Kuning
- belakang : Kuning
ukuran
- berat : 4,93 gram
- tebal : -
- diameter : 18,00 mm
ciri-ciri
- depan : Gambar burung cenderawasih dan teks ?25 tahun kemerdekaan republik indonesia?
- belakang : Gambar lambang negara garuda pancasila, logo ?bank indonesia dan ?2000 rupiah?
- samping : Rata

Nama uang : Uang logam khusus bank indonesia seri cagar alam/1974
seri/ emisi : Seri cagar alam/1974
pecahan : Rp 5.000
jaman/masa: Jaman ri kesatuan
bahan : Perak
bentuk : Bulat pipih
tanggal
- penerbitan : 01 october 1974
- penarikan : -
warna dominan
- depan : Putih
- belakang : Putih
ukuran
- berat : 35,00 gram
- tebal : 2,87 mm
- diameter : 42,00 mm
ciri-ciri
- depan : Gambar lambang negara garuda pancasila, teks ?bank indonesia?
- belakang : Gambar orang utan, nominal ?rp 5000″
- samping : Bergerigi

Nama uang : Uang logam khusus bank indonesia seri cagar alam/1987
seri/ emisi : Seri cagar alam/1987
pecahan : Rp 10.000
jaman/masa: Jaman ri kesatuan
bahan : Perak
bentuk : Bulat pipih
tanggal
- penerbitan : 01 october 1987
- penarikan : -
warna dominan
- depan : Putih
- belakang : Putih
ukuran
- berat : 19,44 gram
- tebal : -
- diameter : 36,00 mm
ciri-ciri
- depan : Gambar lambang negara garuda pancasila, teks ?bank indonesia?
- belakang : Gambar babirusa, nominal ?rp 10000″
- samping : Bergerigi

Nama uang : Uang logam khusus bank indonesia seri cagar alam/1987
seri/ emisi : Seri cagar alam/1987
pecahan : Rp 200.000
jaman/masa : Jaman ri kesatuan
bahan : Emas
bentuk : Bulat pipih
tanggal
- penerbitan : 01 october 1987
- penarikan : -
warna dominan
- depan : Kuning
- belakang : Kuning
ukuran
- berat : 10,00 gram
- tebal : -
- diameter : 25,00 mm
ciri-ciri
- depan : Gambar lambang negara garuda pancasila, teks ?bank indonesia?
- belakang : Gambar badak jawa bercula satu, nominal ?rp 200000″
- samping : Bergerigi

Nama uang : Uang logam khusus bank indonesia seri save the children fund/1990
seri/ emisi : Seri save the children fund/1990
pecahan : Rp 200.000
jaman/masa: Jaman ri kesatuan
bahan : Emas
bentuk : Bulat pipih
tanggal
- penerbitan : 01 december 1992
- penarikan : 31 december
warna dominan
- depan : Kuning
- belakang : Kuning
ukuran
- berat : 10,00 gram
- tebal : -
- diameter : 25,00 mm
ciri-ciri
- depan : Gambar lambang negara garuda pancasila, teks ?bank indonesia?
- belakang : Teks ?save the children? dan ?200.000 rupiah?
- samping : Bergerigi

Nama uang : Uang logam khusus bank indonesia seri save the children fund/1990
seri/ emisi : Seri save the children fund/1990
pecahan : Rp 10.000
jaman/masa: Jaman ri kesatuan
bahan : Perak
bentuk : Bulat pipih
tanggal
- penerbitan : 01 december 1992
- penarikan : 31 december
warna dominan
- depan : Putih
- belakang : Putih
ukuran
- berat : 19,44 gram
- tebal : -
- diameter : 36,00 mm
ciri-ciri
- depan : Gambar lambang negara garuda pancasila, teks ?bank indonesia?
- belakang : Gambar 2 anak bermain badminton, teks ?save the children? dan ?10000 rupiah?

Nama uang : Uang logam khusus bank indonesia seri for the children of the world
seri/ emisi : Seri for the children of the world
pecahan : Rp 10.000
jaman/masa: Jaman ri kesatuan
bahan : Perak
bentuk : Bulat pipih
tanggal
- penerbitan : 31 january 2000
- penarikan : -
warna dominan
- depan : Putih
- belakang : Putih
ukuran
- berat : 28,28 gram
- tebal : -
- diameter : 38,61 mm
ciri-ciri
- depan : Gambar lambang negara garuda pancasila, teks ?bank indonesia? dan logo unicef
- belakang : Gambar kegiatan pramuka, penanaman sejuta pohon, teks ?for the children of the world? dan
- samping : Bergerigi

Nama Uang : Uang Logam Khusus Bank Indonesia Seri Cagar Alam/1974
Seri/ Emisi : Seri Cagar Alam/1974
Pecahan : Rp 100.000
Jaman/Masa : Jaman RI Kesatuan
Bahan : Emas
Bentuk : Bulat pipih
Tanggal
- Penerbitan : 01 October 1974
- Penarikan : -
Warna Dominan
- Depan : Kuning
- Belakang : Kuning
Ukuran
- Berat : 33,347 gram
- Tebal : 2,49 mm
- Diameter : 34,00 mm
Ciri-ciri
- Depan : Gambar lambang negara Garuda Pancasila, teks ?BANK INDONESIA?
- Belakang : Gambar Komodo, nominal ?Rp 100000″
- Samping : Bergerigi

Nama Uang : Uang Logam Khusus Bank Indonesia Seri Cagar Alam/1974
Seri/ Emisi : Seri Cagar Alam/1974
Pecahan : Rp 2.000
Jaman/Masa : Jaman RI Kesatuan
Bahan : Perak
Bentuk : Bulat pipih
Tanggal
- Penerbitan : 01 October 1974
- Penarikan : -
Warna Dominan
- Depan : Putih
- Belakang : Putih
Ukuran
- Berat : 25,31 gram
- Tebal : 2,75 mm
- Diameter : 38,61 mm
Ciri-ciri
- Depan : Gambar lambang negara Garuda Pancasila, Teks ?BANK INDONESIA?
- Belakang : Gambar harimau jawa, nominal ?Rp 2000″
- Samping : Bergerigi

Nama Uang : Uang Logam Khusus Bank Indonesia Emisi 1970
Seri/ Emisi : Emisi 1970
Pecahan : Rp 25.000
Jaman/Masa : Jaman RI Kesatuan
Bahan : Emas
Bentuk : Bulat pipih
Tanggal
- Penerbitan : 17 August 1970
- Penarikan : -
Warna Dominan
- Depan : Kuning
- Belakang : Kuning
Ukuran
- Berat : 61,71 gram
- Tebal : -
- Diameter : 55,00 mm
Ciri-ciri
- Depan : Gambar Jenderal Sudirman, teks ?25 TAHUN KEMERDEKAAN REPUBLIK INDONESIA?
- Belakang : Gambar lambang negara Garuda Pancasila, logo ?Bank Indonesia? dan 25000 RUPIAH?
- Samping : Rata

Nama Uang : Uang Logam Khusus Bank Indonesia Emisi 1970
Seri/ Emisi : Emisi 1970
Pecahan : Rp 10.000
Jaman/Masa : Jaman RI Kesatuan
Bahan : Emas
Bentuk : Bulat pipih
Tanggal
- Penerbitan : 17 August 1970
- Penarikan : -
Warna Dominan
- Depan : Kuning
- Belakang : Kuning
Ukuran
- Berat : 24,68 gram
- Tebal : -
- Diameter : 40,00 mm
Ciri-ciri
- Depan : Gambar penari wayang orang wanita, teks ?25 TAHUN KEMERDEKAAN REPUBLIK INDONESIA?
- Belakang : Gambar Lambang Negara Garuda Pancasila, logo ?Bank Indonesia? dan ?10000 RUPIAH?
- Samping : Rata

Nama Uang : Uang Logam Khusus Bank Indonesia Emisi 1970
Seri/ Emisi : Emisi 1970
Pecahan : Rp 5.000
Jaman/Masa : Jaman RI Kesatuan
Bahan : Emas
Bentuk : Bulat pipih
Tanggal
- Penerbitan : 17 August 1970
- Penarikan : -
Warna Dominan
- Depan : Kuning
- Belakang : Kuning
Ukuran
- Berat : 12,43 gram
- Tebal : -
- Diameter : 30,00 mm
Ciri-ciri
- Depan : Gbr arca batu manjusri dari candi Tumpang Malang,Teks 25 TAHUN KEMERDEKAAN REPUBLIK
INDONESIA
- Belakang : Gambar lambang negara garuda pancasila, logo ?Bank Indonesia? dan ?5000 RUPIAH?
- Samping : Rata

The Balance Sheet

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Financial statements are the final product of process. They provide information on the financial condition of a company. The balance sheet, one type of financial statement, provides a summary of what a company owns and what it owes on a particular day.

Assets represent everything of value that is owned that by a business, such as property, equipment, and account receivable. On the another hand, liabilities are the debts owed by a company-for example, to suppliers and bank. If liabilities are subtracted from assets ( assets-liabilities), the amount remaining is the owners share of a business this is know as owners or stockholders equity.
One key to understanding the accounting transaction of a business is to understand the relationship of its assets, liabilities, and owners equity. This is often represented by the fundamental accounting equation : assets equal liabilities plus owners equity.

ASSETS = LIABILITIES + OWNERS’ EQUITY
These three factors are expressed in monetary terms and therefore are limited to item that can be given a monetary value. The accounting aquation always remains in balance in other words side one must equal the other.

Balasan surat di bawah :

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Janeto Aneton
14 Brigestone Street
New York, NY 239001
USA

Your ref : AA/NA/12B
Our ref : CL/LH/14

31st October, 2011

Mr. Anwar S. Agus
Purchase Manager
PT.MULTI GUNA INTERNASIONAL
Jln. Jendral Sudirman
Semarang 20003
Indonesia

Dear Mr.Agus,
Thank you for your letter of 21 october, inquirying about our latest catalogues, price-list and term of payment.

We are pleased to enclose our new catalogues, price-list and terms of payment together with samples of our promotional products.

We hope you will find our prices and terms satisfactory and look forward to receiving your first order.

Yours sincerely,

Chanely Lamous
Marketing Manager

Lay-out and part of business letters

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PT.MULTI GUNA INTERNATIONAL
Jln. Jend Sudirman No.14
Semarang 20003

Ref : AA/NA/13B
21st Octber, 2011

Janeto Aneton
14 Brigestone Street
New York, NY239001
USA

Dear Sirs,
We have seen some of your excellent men’s belts products exhibited at World at Expo in New York last week. As we are interested in your belly men’s belts, would you pleased send us your latest catalogues, price-list and terms of payment.
We appreciate your prompt reply.

Yours faithfully,

Anwar S. Agus
Purchase Manager

Having an interview

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If you are thinking of studying at a university overseas, or getting a job at an internatonal company when you leave school, you might have to have a interview with someone in English. If you have an interview in English, how well do you think you will do?

People are often nervous in interview. Always use the simplest and clearest English you know. An interview will be more impressed with someone who uses simple, clear English well and with confidence, than with someone who uses more complicated language with less confidence. Good clear English uses small words and short sentences. As someone once said, ‘always speak with a KISS’ here ‘KISS’ means ‘keep it short and simple!’

Joni Workshop

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Indonesian furniture is often made in small workshop, like the picture you can see of joni’s workshop on the right. If you look carefully at the picture, you will be able to see the top of a round table. Joni sells a finished table like this for around Rp600.000.

When Indonesian furniture is exported, the final price that customers pay is often many times higher than price at a workshop. This is because when the furniture leaves a workshop it is often bought by a trading house. The trading house then sells it to an agent for an overseas buyer. The furniture is transported to the buyer’s country in large containers on ship. Then, when the furniture arrives in the buyer;s country, it is either taken straight to a shop for sale to customers. Or it can go to an agent’s warehouse. From the warehouse it is sold to a shop, and then finally to a customer. Every time the furniture is moved or sold, its price goes up.

Rupiah and dollar

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The “A to Z” of world currencies goes from the “Afgani”, used in Afghanistan, through to the “Zloty”, used in Poland. Each of these currencies have a different value when compared to another currency. Often a country’s currency is linked to a ‘hard’ currency, such as UK ‘pound’, European ‘euro’, or the US ‘dollar’.

The value of each currency changes on a daily basis. Companies that are involved in international trade need to look at currency exchange rates when they are doing business with other countries. People who are travelling to other countries also need to think about the currencies that they will need to use in the countries they are visiting.

In Europe, every country in the European Union used to have its own currency. All of these countries trade with each other and people often travel from one country to another. In the past, people were always having to change the currency that they were using. In march 2002, most European countries stopped using their own currencies and changed to a new single currency called the ‘euro’. Britain decided to keep the ‘pound’ and did not change to the ‘euro’

Subject, Verb, Complement, Modifier

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In August 1997, Diana was killed in a car crash in Paris. She had been on holiday with the new love of her live. He was Dodi al Fayed, the son of a very rich businessman.
    During her holiday with Dodi, photographers followed them everywhere. On the last evening of their holiday they went to the Ritz Hotel in Paris, a hotel owned by Dodi’s father. They had a meal and then they left the hotel to go to Dodi’s apartement.
    What happened next will probably be agrued about for many years to come. Some people say that Diana and were murdered to stop them from marrying. Other people say that they died because their driver, Henry paul, had drunk alcohol before he got into the car. But, whatever the reason, Diana and Dodi were killed with their driver when their car crashed in an underpass on a Paris road.

•    Subject
•    Verb
•    Complement
•    Modifier