Jumat, 30 Maret 2012

Artikel Investasi dan Pasar Modal Koleksi Budi Frensidy 2

Ingin tahu perkembangan investasi dan pasar modal di Indonesia??? Simak artikel-artikel yang ditulis oleh bapak Budi Frensidy (Dosen UI Jakarta), diantaranya adalah:
Semoga bermanfaat …. dan terimakasih untuk bapak Budi Frensidy atas kiriman artikelnya ………………
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Kamis, 29 Maret 2012

Artikel Matematika Keuangan dan Perencanaan Keuangan by Budi Frensidy

terimakasih untuk pak Budi Frensidy atas tulisan-tulisan yang memberikan pencerahan bagi kita semua.
  1. Imbal Hasil dan Pengembaliannya (Media Akuntansi, Maret 2006), artikel dapat didownload disini -> Imbal Hasil dan Pengembalian
  2. Pilih ORI atau Deposito (Tabloid Minggu Bisnis Indonesia, 17 Desember 2006) artikel dapat didowload disini -> Pilih ORI atau Deposito
  3. Arisan Tembak sebagai Sarana Investasi (Tabloid Minggu Bisnis Indonesia, 10 Juni 2007), artikel dapat didowload disini -> Arisan Tembak sebagai Sarana Investasi
  4. Memahami Pengukuran Return (Tabloid Minggu Bisnis Indonesia, 22 Juli 2007), artikel dapat didowload disini -> Memahami Pengukuran Return
  5. Return Tertimbang berdasarkan Uang (Tabloid Minggu Bisnis Indonesia, 5 Agustus 2007), artikel dapat didowload disini -> Return Tertimbang Berdasarkan Uang
  6. Menghitung Tingkat Bunga Cicilan (Tabloid Minggu Bisnis Indonesia, 12 Agustus 2007), artikel dapat didowload disini -> Menghitung Bunga Cicilan
  7. Teliti sebelum Mengangsur Barang (Tabloid Minggu Bisnis Indonesia, 26 Agustus 2007), artikel dapat didowload disini -> Teliti Sebelum Mengangsur
  8. Cerdas sebagai Kas Defisit (Tabloid Minggu Bisnis Indonesia, 9 September 2007), artikel dapat didowload disini -> Cerdas Sebagai Kas Defisit
  9. Cerdas sebagai Kas Surplus (Tabloid Minggu Bisnis Indonesia, 16 September 2007), artikel dapat didowload disini -> Cerdas Sebagai Kas Surplus
  10. Cerdas Finansial (Tabloid Minggu Bisnis Indonesia, 14 Oktober 2007), artikel dapat didownload disini -> Cerdas Finansial
  11. The Power of Compound Interest (Tabloid Minggu Bisnis Indonesia, 14 Oktober 2007), artikel dapat didowload disini -> The Power of Compound Interest
  12. Tingkat Bunga VS Tingkat Diskonto (Tabloid Minggu Bisnis Indonesia, 21 Oktober 2007), artikel dapat didowload disini -> Tingkat Bunga vs Tingkat Diskonto
  13. Menghitung Nilai Waktu Uang (Tabloid Minggu Bisnis Indonesia, 21 Oktober 2007), artikel dapat didowload disini -> Time Value of Money
  14. Refinancing KPR Anda (Tabloid Minggu Bisnis Indonesia, 4 November 2007), artikel dapat didowload disini -> Refinancing KPR Anda
  15. Penipuan Berkedok Investasi (Tabloid Minggu Bisnis Indonesia, 23 November 2007), artikel dapat didowload disini -> Penipuan Berkedok Investasi
  16. Deposito Minded (Tabloid Minggu Bisnis Indonesia, 2 Desember 2007), artikel dapat didowload disini -> Deposito Minded
  17. Menilai Saham dari Dividennya (Tabloid Minggu Bisnis Indonesia, 9 Desember 2007), artikel dapat didowload disini -> Dividen dan Harga Saham
  18. Merencanakan Keuangan itu Mudah (Tabloid Minggu Bisnis Indonesia, 23 Desember 2007), artikel dapat didowload disini -> Mudahnya Merencanakan Keuangan
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Rabu, 28 Maret 2012

Artikel Investasi dan Pasar Modal Koleksi Budi Frensidy

Selamat menikmati tulisan-tulisan dari bpk. Budi Frensidy …… Thanks pak Budi Frensidy, atas sharing ilmunya.
  1. Menghitung Alokasi Investasi (Tabloid Minggu Bisnis Indonesia 28 Januari 2007), artikel dapat didownload disini -> Menghitung Alokasi Investasi
  2. Cermat Memilih Saham (Tabloid Minggu Bisnis Indonesia 8 April 2007), artikel dapat didownload disini -> Berburu Saham Bagus
  3. Hari Gini Tak Melirik Saham? (Kontan minggu I Juni 2007), artikel dapat didownload disini -> Hari Gini Tak Melirik Saham
  4. Menghitung PER Wajar Saham BEJ (Tabloid Minggu Bisnis Indonesia 24 Juni 2007), artikel dapat didownload disini -> Menghitung PER Wajar Saham BEJ
  5. Bank-Based VS Market Based (Kontan minggu IV Juni 2007), artikel dapat didownload disini -> Bank based vs market based
  6. Investasi dalam US$ (Tabloid Minggu Bisnis Indonesia 8 Juli 2007), artikel dapat didownload disini -> Investasi dlm US$
  7. Cerdas Memilih Reksadana Saham (Edisi Khusus Kontan tentang Reksa Dana bulan Juli 2007), artikel dapat didownload disini -> Cerdas Memilih Reksa Dana Saham
  8. Menghitung Risk Adjusted Return (Tabloid Minggu Bisnis Indonesia 2 September 2007), artikel dapat didownload disini -> Risk-Adjusted Return
  9. Alternatif Pengukuran Return dan Manfaatnya (Manajemen dan Usahawan Indonesia Oktober 2007), artikel dapat didownload disini -> Alternatif Pengukuran Return
  10. Investasi Berbekal Analisa Fundamental (Tabloid Minggu Bisnis Indonesia 11 November 2007), artikel dapat didownload disini -> Investasi Berbekal Analisa Fundamental
  11. Berbekal Analisa Teknikal (Tabloid Minggu Bisnis Indonesia 11 November 2007), artikel dapat didownload disini -> Berbekal Analisa Teknikal
  12. Kiat Menilai Reksa Dana Saham (Tabloid Minggu Bisnis Indonesia 18 November 2007), artikel dapat didownload disini -> Kiat Menilai Reksa Dana Saham
  13. Ada Opsi dalam Dinar Iraq (Tabloid Minggu Bisnis Indonesia 25  November 2007), artikel dapat didownload disini -> Harapan dan Risiko dalam Dinar Irak
  14. Lima Mitos Investasi Saham (Tabloid Minggu Bisnis Indonesia 30  November 2007), artikel dapat didownload disini -> Lima Mitos Investasi Saham
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Selasa, 27 Maret 2012

The Impact of International Accounting Standards on Firms

Marjan Petreski
Abstract:
The aim of this paper is to provide some arguments for the effect of the adoption of the International Accounting Standards on firms. Therefore, IAS impact on firms’ management and financial statements are analysed. Provided financial statements intend to support or reject findings in the literature for IAS effect on them.
 Artikel Asli dapat didownload disini -> the-impact-of-ias-on-firms.pdf
Artikel ini mencoba untuk mengungkapkan pengaruh Standar Akuntansi Internasional pada perusahaan baik pada manajemen perusahaan maupun pada laporan keuangan perusahaan. Ulasan artikel ini dapat didownload disini -> the-impact-of-ias-resume.pdf
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Senin, 26 Maret 2012

Harmonization of The International Accounting System

Author: Lecturer Ph. Diaconu PAUL
Abstract:
Globalization is one of the biggest social processes which the humanity has facing since ever. That’s why it’s impact in the global economy is huge. Facing a global challenge financial information system has called for consistent financial  information produced by accounting. One of the main international accounting processes on the actual period is the harmonization of the national accounting systems. There are the two main systems which are disputing the firts stage of being the benchmark: GAAP and IFRS. Each of them has his pluses and minuses on being the choused one. Due to this fact the solution for an unique international accounting solution. Is this idea realizable, what steps has been made until now, what should be done in the future. These are the questions on which this papaer is trying to answer.
Keywords: globalization harmonization, convergence, international accounting standards.
Artikel Lengkap dapat di download disini -> harmonization-of-the-international-acc-system.pdf
Artikel ini membahas tentang manfaat dan kendala dari harmonisasi akuntansi internasional, ulasan lengkap artikel ini dapat didownload disini -> Ulasan Artikel
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Minggu, 25 Maret 2012

Decision Usefulness of Alternative Joint Venture Reporting Methods

Author: Roger C. Graham, Raymond D. King and Cameron K. J. Morrili
Abstract: Depending on the country and circumstances, reporting rules for intercorporate investments may require the cost method, the equity method, proportionate consolidation, or full consolidation, and may yield dramatically different accounting numbers. In the post-Enron environment there is a particular focus on investments for which liabilities remain off balance sheet. We compare the information content of alternative accounting treatments for a sample of Canadian firms reporting joint ventures under proportionate consolidation. We restate their financial statements using the equity method and we compare the information content of the two accounting methods in predicting accounting return on common shareholders’ equity. We find evidence consistent with the view that financial statement prepared under proportionate consolidation provide better predictions of future return on shareholders equity than do financial statements prepare under the equity method. We conclude that, for these firms, proportionate consolidation provides information with greater predictive ability and greater relevance than does the equity method.
Artikel lengkap dapat didownload disini ->  decision-usefulness-of-joint-venture.pdf
Artikel ini membahas tentang prediksi profitabilitas perusahaan dengan membandingan 2 metode pelaporan joint venture yaitu equity method dan proportionate consolidation. Ulasan lengkap artikel ini dapat didownload disini -> decision-usefulness-of-alternative-joint-venture-_ulasan_.pdf
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Sabtu, 24 Maret 2012

International Convergence of Accounting Practices: Choosing Between IAS and US GAAP

by: Ann Tarca
Abstract:
This study examines reporting practise of a sample of foreign listed and domestic-only listed companies from the United Kingdom, France, Germany, Japan, Australia to determine the extent to which companies are voluntarily using “international” standards. Two types of use of non national standards in the accounts presented to the public are considered: adoption of “international” standards instead of national standards, and supplementary use where “international” standards are used in conjuction with national standards. “International” standards are defined as US GAAP or IAS. The study tests for a preference for either set of standards and considers the relationship of chioce of regime with firm attributes.
The result show significant voluntary use of “international” standards in all five countries and among foreign listed and domestic-only listed companies. Companies using “international” standards are likely to be larger, have more foreign revenue and to be listed on one or more foreign stock exchange. US GAAP is the predominant choice, but IAS are used by many firms in Germany and some in Japan. Firms listed in the United States’ regulated market (NYSE and NASDAQ) are more likely to choose US GAAP, but companies traded in the OTC market show considerable support for IAS.
The study demonstrate for managers and regulators that there is considerable support for “international” standards, and that choice of IAS or US GAAP relates to specific firm characteristic which differ according to a firm’s country of origin. Most use of “international” standards reflects individual countries’ institutional frameworks, confirming the key of national regulators and standards setters in assisting companies to achieve more comparable international reporting.
Artikel lengkap dapat didownload disini
Artikel ini membahas tentang bagaimana praktek penggunaan standar akuntansi internasional yaitu (IAS dan GAAP US) pada perusahaan-perusahaan yang listing di pasar modal asing dan domestik di lima negara yaitu Inggris, Perancis, Jerman, Jepang dan Australia. Ulasan lengkap dapat dilihat disini -> Ulasan Artikel
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