Accounting Sector Public Assignment

Question

Decision and Implementation Governmental Accounting for Users?

Answer

Sebagai rujukan dalam pertanyaan tersebut adalah PP no 24 tahun 2005 tentang Standar Akuntansi Pemerintahan dan PP no 71 tahun 2010.

                Sebelum kita masuk lebih dalam tentang kedua PP tersebut, sebelumnya saya akan membehas tentang siapa pengguna data akuntansi tersebut :

1. Pemerintah, baik pemerintah pusat maupun daerah. Pemerintah disini sebagai pembuat dan pemekai laporan tersebut.
2.  Masyarakat umum. Disini masyarakat sebagai pengawas.
3. Investor. Laporan yang dikeluarkan akan digunakan sebagai investor sebagai bahan acuan dalam menanamkan dananya

Penjelasan lebih dalam :

                Dalam PP no 24 Tahun 2005 masih bersifat sementara karena jika sistem pengakuan dan pengukuran pendapatan dan belanja negara belum berbasis akrual maka pengakuan dan pengukuran akan berbasis kas.

                Pengakuan dan pengukuran pendapatan dan belanja berbasis akrual akan dilaksanakan paling lambat 5 (lima) tahun, artinya penggunaan sistem berbasis kas sampai dengan tahun 2008. Oleh karena itu, Peraturan Pemerintah Nomor 24 Tahun 2005 perlu diganti. Oleh karena itu dalam menjawab pertanyaan saya akan lebih banyak menggunakan PP no 71 tahun 2010.

                Standar Akuntansi Pemerintahan, yang selanjutnya disingkat SAP, adalah prinsip-prinsip akuntansi yang diterapkan dalam menyusun dan menyajikan laporan keuangan pemerintah. SAP Berbasis Akrual adalah SAP yang mengakui pendapatan, beban, aset, utang, dan ekuitas dalam pelaporan finansial berbasis akrual, serta mengakui pendapatan, belanja, dan pembiayaan dalam pelaporan pelaksanaan anggaran berdasarkan basis yang ditetapkan dalam APBN/APBD. Dalam prmbuatan SAP dibutuhkannya sebuah Komite Standar Akuntansi Pemerintahan, yang selanjutnya disingkat KSAP. Dan komite ini bersifat independen. Dan setiap hasil yang dibuat oleh KSAP akan dilaporkan ke Pemerintah dan Badan Pemeriksaan Keuangan.

Penyusunan PSAP dilandasi oleh Kerangka Konseptual Akuntansi Pemerintahan, yang merupakan konsep dasar penyusunan dan pengembangan Standar Akuntansi Pemerintahan, dan merupakan acuan bagi Komite Standar Akuntansi Pemerintahan, penyusun laporan keuangan, pemeriksa, dan pengguna laporan keuangan dalam mencari pemecahan atas sesuatu masalah yang belum diatur dalam Pernyataan Standar Akuntansi Pemerintahan.

Kerangka konseptual yang dibuat oleh KSAP dalam PP no 71 tahun 2010 dibagi menjadi 2 lampiran. Setiap lampiran memiliki perbedaan diantaranya :

Lampiran I

• Laporan Anggaran (Budgetary Reports): Laporan Realisasi Anggaran, Laporan Perubahan Saldo Anggaran Lebih
• Laporan Keuangan (Financial Reports): Neraca, Laporan Operasional, Laporan Perubahan Ekuitas, Laporan Arus Kas, dan Catatan atas Laporan Keuangan

Lampiran II

• Laporan terdiri dari Neraca, Laporan Realisasi Anggaran, Laporan Arus Kas, dan Catatan atas Laporan Keuangan

Kesimpulan

                Pada dasarnya keputusan Pemerintah untuk mengganti laporan keuangan dari yang awalnya berstandar kas menuju akrual adalah sebuah keputusan yang tepat. Karena dengan hal tersebuat akan membuat sebuah laporan keuangan memjadi lebih terpercaya dan transparan.

Assignment 4-d ( Twitter.com )

Twitter.com
Twitter is like social media to communicate with other people around the world. In here I will tell you how to compose a new tweet. Please follow the steps

1. Open twitter.com and fill your ID

2. Write your tweet in "Compose new tweet"

3. Congratulation, your tweet publish in twitter now

Assignment 4-c ( Facebook.com )

Facebook.com
Facebook is like social media do communicate with other people around the world.

In here I will tell you, how to make a new status. Please follow the steps

1. Open www.facebook.com and fill your ID

2. Write your status in "Apa yang anda pikirkan".

3. The last step is click "Kirim" and finally your status publish in Facebook now

Assignment 4-b ( mail.yahoo.com )

Yahoo.com
In here I will tell about, How to make email with yahoo.com

To make email with Yahoo.com please follow steps by steps


1. Please open mail.yahoo.com, fill your ID and make sure you have a Yahoo account

2. Click "Tulis" in this page to make a new email

3. Write your message and don't forget to write your destination email. In this email I will send about Proposal TDC to massaid.resna@gmail.com

Assignment 4-a ( Berniaga.com )

I will explain how to advertise in berniaga.com.

"Berniaga.com mempertemukan penjual dan pembeli agar mendapatkan penawaran terbaik dengan cara yang mudah dan aman". 

To advertise in Berniaga.com please follow the steps 

1. Open page berniaga.com, and click "Pasang Iklan"

2. Fill in information such as the type of goods, prices, etc. In here I will advertise the Samsung Galaxy 8 inch

3. Ad review your adv 

4. Ops, before end the section please insert the your code adv

5. Congratulations, your adv is mounted on berniaga.com

Assignment 3 ( Encryption and Decryption )

Definition

Encryption is a process of translating a message, called the Plaintext, into an encoded message, called the Ciphertext. This is usually accomplished using a secret Encryption Key and a cryptographic Cipher.

Two basic types of Encryption are commonly used:

•  Symmetric Encryption, where a single secret key is used for both encryption and decryption.
• Asymmetric Encryption, where a pair of keys is used -- one for Encryption and the other for Decryption.

Some interesting politics surround strong Encryption:

•  Strong (i.e., hard to break) Encryption algorithms are considered to be a munitions by the United States government. Exporting such algorithms therefore amounts to arms smuggling -- a very serious offence!
• Some countries (i.e., France) forbid their citizens from using strong Encryption.
• Strong encryption algorithms are freely available everywhere in the world, on the Internet.

In the United States, it is possible to patent an algorithm, including an Encryption Cipher. This can limit who can make such algorithms.

Decryption is the reverse process to Encryption. Frequently, the same Cipher is used for both Encryption and Decryption. While Encryptioncreates a Ciphertext from a Plaintext, Decryption creates a Plaintext from a Ciphertext.

Public Key Encryption and Digital Signatures

Public key encryption, also known as asymmetric encryption, is based on a public/private key pair. The keys are mathematically linked, so that data encrypted with the public key can only be decrypted with the corresponding private key. X509 certificates use public key encryption as an alternative to shared symmetric keys, which are discussed in the Data Confidentiality pattern in Chapter 2, "Message Protection Patterns."

With public key encryption, the sender converts the plaintext message into ciphertext by encrypting it with the public key in the message recipient's X.509 certificate. The message recipient converts the ciphertext back into the plaintext message by decrypting it with the corresponding private key.

Figure 1 illustrates how public key encryption and decryption take place.

Figure 1. Public key data encryption and decryption

By using public key encryption, a message sender has assurance that only the recipient will be able to read the message.

In addition to providing data confidentiality through encryption, you can use the public key in the X.509 certificate to verify digital signatures created by a message sender. A digital signature is a value produced by the message sender to bind message data to the sender's identity and to provide a means of verifying the integrity of the message to detect tampering. In this case, the private key of the message sender is used to create the digital signature. The corresponding public key, which is found in the sender's X.509 certificate, is used to verify the signature. Digital signatures are used to assure the message recipient that the message originated from the identified sender, and that the message contents have not been altered since they were signed by the sender.

Note   With digital signatures that use public key cryptography, the origin of the signed message can be traced to the sender's identity, thereby satisfying nonrepudiation requirements. This differs from symmetric key integrity, where a message may have been signed by either party with knowledge of the shared secret key.

The public key can be distributed openly to encrypt messages and to verify digital signatures, but the private key in a key pair should be carefully guarded by its owner. This is necessary because it is used to prove the identity of the certificate subject and to decrypt messages that are intended for that subject.

Figure 2 illustrates the process of using public keys to sign a message.

Figure 2. Creation and verification of a digital signature

For a more detailed description of data confidentiality, see the Data Confidentiality pattern. For more details about digital signatures, see the Data Origin Authentication pattern.

Assignment 2 ( Case Question )

MIS IN YOUR POCKET

Can you run your company out of your pocket? Perhaps not entirely, but there are many functions today that can be performed using an iPhone, BlackBerry, or other mobile handheld device. The smartphone has been called the “Swiss Army knife of the digital age.” A flick of the finger turns it into a Web browser, a telephone, a camera, a music or video player, an e-mail and messaging machine, and for some, a gateway into corporate systems. New software applications for social networking and salesforce management (CRM) make these devices even more versatile business tools.

The BlackBerry has been the favored mobile handheld for business because it was optimized for e-mail and messaging, with strong security and tools for accessing internal corporate systems. Now that’s changing. Companies large and small are starting to deploy Apple’s iPhone to conduct more of their work. For some, these handhelds have become  necessities.

Doylestown Hospital, a community medical center near Philadelphia, has a mobile workforce of 360 independent physicians treating thousands of patients. The physicians use the iPhone 3G to stay connected around the clock to hospital staff, colleagues, and patient information. Doylestown doctors use iPhone features such as e-mail, calen-dar, and contacts from Microsoft Exchange ActiveSync. The iPhone allows them to receive time-sensitive e-mail alerts from the hospital. Voice communication is important as well, and the iPhone allows the doctors to be on call wherever they are.

Doylestown Hospital customized the iPhone to provide doctors with secure mobile access from any location in the world to the hospital’s MEDITECH electronic medical records system. MEDITECH delivers information on vital signs, medications, lab results, allergies, nurses’ notes, therapy results, and even patient diets to the iPhone screen. “Every radiographic image a patient has had, every dictated report from a specialist is available on the iPhone,” notes Dr. Scott Levy, Doylestown Hospital’s vice president and chief medical officer. Doylestown doctors also use the iPhone at the patient’s bedside to access medical reference applications such as Epocrates Essentials to help them interpret lab results and obtain medication information.

Doylestown’s information systems department  was able to establish the same high level of security for authenticating users of the system and tracking user activity as it maintains with all the hospital’s Web-based medical records applications. Information is stored securely on the hospital’s own server computer.

D.W. Morgan, headquartered in Pleasanton, California, serves as a supply chain consultant and transportation and logistics service provider to companies such as AT&T, Apple Computer, Johnson & Johnson, Lockheed Martin, and Chevron. It has operations in more than 85 countries on four continents, moving critical inventory to factories that use a just-in-time (JIT) strategy. In JIT, retailers and manufacturers main-tain almost no excess on-hand inventory, relying upon suppliers to deliver raw materials, compo-nents, or products shortly before they are needed. In this type of production environment, it’s absolutely critical to know the exact moment when delivery trucks will arrive. In the past, it took many phone calls and a great deal of manual effort to provide customers with such precise up to the minute information. The company was able to develop an application called ChainLinq Mobile for its 30 drivers that updates shipment information, collects signatures, and provides global positioning system (GPS) tracking on each box it delivers.

As Morgan’s drivers make their shipments, they use ChainLinq to record pickups and status updates. When they reach their destination, they collect a signature on the iPhone screen. Data collected at each point along the way, including a date and time stamped GPS location pinpointed on a Google map, are uploaded to the company’s servers. The servers make the data available to cus tomers on the company’s Web site. Morgan’s competitors take about 20 minutes to half a day to pro vide proof of delivery; Morgan can do it immediately.

TCHO is a start-up that uses custom-developed machinery to create unique chocolate flavors. Owner Timothy Childs developed an iPhone app that enables him to remotely log into each chocolate making machine, control time and temperature turn the machines on and off, and receive alerts about when to make temperature changes. The iPhone app also enables him to remotely view several video cameras that show how the TCHO  FlavorLab is doing. TCHO employees also use the iPhone to exchange photos, e-mail, and text messages.

The Apple iPad is also emerging as a business tool for Web-based note taking, file sharing, word processing, and number-crunching. Hundreds of business productivity applications are being developed, including tools for Web conferencing, word processing, spreadsheets, and electronic presentations. Properly configured, the iPad is able to connect to corporate networks to obtain e-mail messages, calendar events, and contacts securely over the air.

Case Question :

1.      What kinds of applications are described here? What business functions do they support? How do they improve operational efficiency and decision making?

There is a Businees apllication.

The examples of ipad application such word processing, number-crunching, spreadsheets, and electronic presentations.

3G

to stay conected arround the clock to hospital staff, colleagues, and patient information.

Iphone to the hospital’s MEDITECH

MEDITEC delivering invormation on vital sign, meditations, lab results, allergies, nurses’ notes, therapy results, and even patient diets to the iphone screen.

On Chainling application makes efficient in daily work. Knowing the exact moment when delivery trucks will arrive and provide fast minute information.

By updating data 20 minutes to a half in web designed company, it will much easier to take action what customers response.

2.      Identify the problems that businesses in this case study solved by using mobile digital devices.

In the past problem occured of provide customer up to minute information. And by using mobile digital devices have increased function of provide fast information to the customer.

3.      What kinds of businesses are most likely to benefit from equipping their employees with mobile digital devices such as iphones, ipads, and blackberrys?

Medical business in hospital, business factory, and any small or big company have its advantages

4.      D.W. Morgan’s CEO has stated, “The iPhone is not a game changer, it’s an industry changer. It changes the way that you can interact with your customers and with your suppliers.” Discuss the implications of this statement.

Developing technologies have affect of any condition of work now. From manual then  fast updating information to customers, it will give profit position by producing more goods and knowing the respondent of customer needs.

Source : Mangement Information System by Kenneth C. Laudon and Jane P. Laudon. “Apple iPhone in Business Profiles, www.apple.com, Accessed May 10, 2010; Steve Lohr, Cisco Cheng, “The Ipad  Has Business Potential,”  PC World, April 26, 2010; and “Smartphone Rises Fast from Gadget to Necessity,” The New York Times, June 10, 2009.