Different Factors Influence Different Translations

There are explanations from Nida in Venuti 2004:160 which are related to how one translation can be different from other translations and one of those that is interesting for me most is about what the four basic requirements of a translation usually meets, which are (1) making sense, (2) conveying the spirit and manner of the original, (3) having the a natural and easy form of expression, and (4) producing a similar response
People have different cultural and situational background, the languages we have will also consist of differences and these conditions affect the different translations which are resulted by someone. Something that is in a language considered common can be translated into something more specific or even exaggerated when we see it from the SL (Source Language) point of view though the meaning of the expression will give the same understanding when it is in TL (Target Language). The two examples of translation here were taken from Indonesian short stories written by an Indonesian author (Djenar Maesa Ayu) and translated by a person whom I guess is neither an Indonesian nor a Native Speaker of English, because his name is Michael Nieto Garcia.
1. Original text: Namun saya sangat benci kepada lintah.
Translation: But I had a deep loathing for the leech.
2. Original text: Sepanjang hidupnya Hyza tidak pernah sudi makan buah durian.
Tanslation: All of her life Hyza had never allowed herself to eat durian.

In the first sample we can see how the part of the sentence was translated differently in the form of the text, which in the original text (SL) the word “benci” has a function as a verb but then in the TL it was translated into the word “loathing” which functions as a noun. Additionally, in English, the word “benci” can be translated into the word “hate or hatred” and if we have them checked on the coca (http://corpus.byu.edu/coca/) Corpus bank of data, we can see how actually the word hate or hatred is more commonly used in the texts, but in the translation above the translator chose to use loathing than hate or hatred. This condition could happen because of some reasons which we could not find why but we can predict that it’s all because he is familiar with the word loathing and he thought the word loathing is more suitable for being used in the text he translated (by seeing the content of the story and the context the story has).
And for the second sample we can see how the Indonesian phrase “tidak pernah sudi” was translated into the English phrase “had never allowed herself” which actually when the English phrase is translated back into Indonesian the meaning would be quite different compared to the original text, since the meaning of “tidak sudi” is more about having no willingness rather than not being allowed. This condition seems happen because the Indonesian word “sudi” does not appear a lot in Indonesian text and it makes some translators, including the translator above, Garcia, does not have the clear idea what the word “sudi’ precise meaning.
However, at some points both phrases can express the same idea and will get the same response from readers, the translation is making sense, and they conveying the spirit and manner of the original.
As a conclusion, we can see here how it is true that there can be no fully exact translation since no two languages are identical, either in the meanings given to corresponding symbols or in ways in which such symbols are arranged in phrases and sentences it stands to reason that there can be no absolute correspondence between languages, (Nida in Venuti, 2004:153).

References
Ayu, D.M., (2009) Mereka Bilang Saya Monyet (9th ed.). Jakarta, Indonesia: Gramedia
Ayu, D.M., (2005) They say I’m a Monkey (M.N. Garcia, Trans.). Jakarta, Indonesia: Metafor Intermedia.
Nida, E., (2004). Principles of Correspondence. In L. Venuti (Eds), The Translation Studies Reader (pp.153-167). New York, USA: Routledge.




Sejarah Steganografi

Steganography: ilmu dan seni menyembunyikan (embedded) informasi dengan cara menyisipkan pesan rahasia di dalam pesan lain .

Steganografi digital: steganografi pada data digital dengan menggunakan komputer digital

Steganografi dengan media kepala budak (dikisahkan oleh Herodatus, penguasa Yunani pada tahun 440 BC di dalam buku: Histories of Herodatus). Kepala budak dibotaki, ditulisi pesan, rambut budak dibiarkan tumbuh, budak dikirim. Di tempat penerima kepala budak digunduli agar pesan bsia dibaca. Penggunaan tinta tak-tampak (invisible ink). Tinta dibuat dari campuran sari buah, susu, dan cuka. Tulisan di atas kertas dapat dibaca dengan cara memanaskan kertas tersebut.

 

Properti Steganografi

  1. Embedded message (hiddentext): pesan yangdisembunyikan. Dapat berupa teks, gambar, audio, video, dll

2. Cover-object (covertext): pesan yang digunakan untuk menyembunyikan embedded message. Dapat berupa teks, gambar, audio, video, dll

  1. Stego-object (stegotext): pesan yang sudah berisi pesan embedded message.
  2. Stego-key: kunci yang digunakan untuk menyisipan pesan dan mengekstraksi pesan dari stegotext.

 

Steganografi vs Kriptografi

 

  • Steganografi dapat dianggap pelengkap kriptografi (bukan pengganti).
  • Steganografi: menyembunyikan keberadaan (existence) pesan

Tujuan: untuk menghindari kecurigaan (conspicuous)

  • Kriptografi: menyembunyikan isi (content) pesan

Tujuan: agar pesan tidak dapat dibaca

 

Kriteria Steganografi yang Bagus

  1. Imperceptible

Keberadaan pesan rahasia tidak dapat dipersepsi.

  1. Fidelity.

Mutu cover-object tidak jauh berubah akibat embedded.

  1. Recovery.

Data yang disembunyikan harus dapat diungkapkan kembali.

Kriteria robustness tidak terlalu penting karena yang utama steganografi bertujuan untuk menghindari kecurigaan (lawan tidak menyadari keberadaan pesan tersembunyi).

 

Sumber : Rinaldi Munir , Belajar Ilmu Kriptografi, 2008

 




Jus Wortel Apel Minuman Sehat Saat Diet

Bahan-bahan :

  • Wortel 5 buah
  • Apel hijau atau merah 1 buah
  • Mentimun 1/2 buah (ukuran sedang)
  • Buah bit 1/2 buah
  • Seledri 1 batang

Cara Membuat Jus Wortel Apel :

  1. Cuci semua bahan sampai bersih, kemudian potong kecil-kecil.
  2. Masukkan semua bahan ke dalam blender. Tambahkan es batu jika suka, proses sampai halus.
  3. Tuang ke dalam gelas saji, siap untuk diminum.

Kombinasi antara wortel dan buah apel sangat baik dikonsumsi oleh tubuh. Sehingga resep jus untuk diet dari buah dan sayuran yang satu ini bisa menjadi salah satu pilihan minuman saat menjalankan diet agar tubuh langsing dan mendapatkan berat badan ideal. Selain dapat menurunkan berat badan, jus wortel mix apel ini juga dapat membantu memelihara kesehatan mata.




WRITING AN INTERESTING TOPIC: HYPOCRICY BY Ignatius Septo Pramesworo

WRITING AN INTERESTING TOPIC: HYPOCRICY

BY Ignatius Septo Pramesworo

 

Occasionally someone said writing and its process were difficult. I, however, try, try, and try again to write, and the results, may be, are plain paper according to some people, but I have written some.

So let’s suppose to do good things for our own good, then we do not need to think of other people’s words. Yes, we should be able to look inside ourselves what we should do. One of the best things is Writing. We can share our feeling and expression through writing.

At this time, the month of January 2017 is one of the months when the campaign for the election of Governor of DKI Jakarta is held. I tried to write something that I think is interesting. I do not see my writing could be condemning or marginalizing certain potential governor mates, but I see my writing could be useful topic for myself to introspect. Indeed, this topic is relevant. I hope my ideas and example will be considered wisely and they could be feedback, not a thread.

Every person is created by God Almighty uniquely. Everyone has strengths and weaknesses. Each person has many negative sides and many positive aspects. Everyone has good characters and bad characters. He or she has his or her own strengths and weaknesses. In addition, everyone mysteriously has a conscience that always leads him or her to right paths, good ways, and right choices, which are based on his or her own deep hearts. Moreover, all these directions will lead him or her to become better and better in his or her life. It is the purpose of God Almighty to create religion for human being so that human being can be closer to God and his or her neighbors in a balanced way.

The idea of “Hypocrisy” itself is the nature of a person in which the person appears or presents himself or herself well to others and hide things that are bad.

The hypocrisy is so hated by God. Allah does not love those who are hypocrites. There are many Indonesian proverbs that signify this trait, for example: “a two-headed snake”, “duplicity” and “double face”. There are lots of ideas that illustrate hypocrisy that is so hated by everyone. A hypocrite character can be very dangerous because of its versatility to hide the truth. A hypocrite person has a very clever act and a sweet face, even he or she can be hostile to others especially to somebody that he or she wants to hurt.

There is a story about a best friend of mine who I think it is interesting to tell. My best friend meets me monthly but he often tells his heart to me. At this time in his company he holds a considerable important post. He has a qualified knowledge and experience background both in religion and in his scientific field.

Several times my best friend tells me that he likes to do injustice to his friends and subordinates. I do not know why!! He knows that his actions or his character is wrong. Most of people told him that they did not like with what he has done to them. Additionally his close friends and subordinates have suggested him not to do so. He however did it anyway. In front of people – his friends or subordinates, he often mentioned something good and nice. He told me about good things or what a good person has to conduct. While telling, he always smiled. His face showed that there was no problem during the conversation. Or there was no argument happened during the conversation and he may be disagrees with other people’s opinion.

In vice versa, every time we met, my best friend for sure is almost always talking about his injustices. He told it in different attitudes, sometimes he is sad, sometimes he seems to get angry, or even sometimes he is as satisfied. I was sad to hear it when every time he met me. Frankly I was initially shocked because injustice is categorically forbidden and prohibited within each religious teachings. My best friend is also aware that his injustice action is bad practice. He also told me that he always repented but he did it anyway. Once again I am confused.

Finally I tried and tried to read a few things one of which is hypocrisy. My best friend has absolutely performed hypocrisy. How would you feel if you are betrayed by someone else? Surely you will be in sadness, disappointment, indignation, anger mixed into one. Moreover, we are especially betrayed by our own friends. Therefore, we need to know the characteristics of hypocrites.

We can tell that someone has the hypocritical character of the signs that were taken or given by such person, namely:

  • if the person is hypocritical to speak, he or she would speak lies,
  • If the hypocrites promised, then such promises often he or she will break his or her promises, and
  • if we rely on the hypocrites, he or she would flip.

We can see the hypocrisy from its results. The nature of the hypocritical thing is expressed either to himself/herself or to others. Hypocrites bring negative consequences that are very dangerous, both for the perpetrator and for others. Among the negative consequences are as follows.

  1. Hypocritical behaviour is very harmful to others, both morally and materially.
  2. A person who acts hypocritically has hurt himself /herself. He/she will no longer be trusted because of his/her habit to lie, cheat and break a promise.
  3. Hypocritical behaviour can undermine social order for an individual mistrust to other individuals.
  4. God and any religion teachings do not like hypocritical behaviour.

As we remember the dangers and hypocritical nature, it is appropriate if we try to avoid this trait in everyday life.




PROSPEK PEREKONOMIAN INDONESIA 2017

PROSPEK PEREKONOMIAN INDONESIA 2017
Sri Mulyani Indrawati
Menteri Keuangan Republik Indonesia
Kuliah Umum
Hari Ulang Tahun ke-47 Harian Media Indonesia
Jakarta, 19 Januari 2017

 

MEMBANGUN FONDASI UNTUK PERTUMBUHAN YANG BERKELANJUTAN
Sri Mulyani Indrawati
Menteri Keuangan Republik Indonesia
Pengajar Fakultas Ekonomi dan Bisnis Universitas Indonesia
Kuliah Umum
Universitas Syiah Kuala
Banda Aceh, 5 Januari 2017




Brand amabassador

BRAND AMBASSADOR are not a new concept for marketers. Most brands have used one or more types of brand ambassadors in one way or another. What’s different now is the scale of those brand ambassadors with the advent of social media. Through social media, brands have been getting the benefit of positive contributions from their fans and followers without even having a formal brand ambassador program. So, one may ask, why should I have a brand ambassador program? If you don’t have a brand ambassador portal or program in place, you’re missing out on becoming a marketing hero amongst your organization. If you’re building a brand ambassador program, you should consider the following 10 questions.

Key reasons why you need a structured brand ambassador program:

  • Align social results with business goals from influential community leaders and users within your brand’s social community
  • Lunch campaigns and drive product launches quickly with predictable results
  • Develop closer relationship with your brand ambassadors that can be the taste makers for your target customers
  • Get higher quality content from ambassadors for your campaigns with permission to use in your marketing
  • Ask ambassadors to perform specific tasks such as upload content or share a message and connect those tasks with your business process
  • Measure effectiveness of actions by ambassadors on your business and reward/recognize the high-performing ambassadors

Let’s take a closer look at the different aspects of brand ambassador programs and discuss the 10 questions you need to answer to create a successful brand ambassador program.

1. What are the goals of your brand ambassador program?

A brand ambassador can help you reach both awareness and revenue goals for your brand. Base your program goals around quantity and quality of brand ambassadors. From a quantity perspective, the goals can be based on location (city, region, and country). Influence, commitment, contribution and quality of contribution would form the basis for a quality goal.

2. Who is your brand ambassador?

This is a basic question in a general sense, but can be tricky from a specific brand point of view. At a very high-level, a brand ambassador can be anyone who is willing to root for your brand. But, a brand must be able to answer the question of who their ideal brand ambassador is, the person that will influence your target audience the most. Customer segmentation and social engagement with your brand may influence the persona of the brand ambassador. In order to develop your brand ambassadors’ persona, consider qualitative aspects such as broader social influence, social engagement with your brand on social networks and quality and frequency of content creation along with traditional demographic aspects such as age, gender, location, race/ethnic origin and income group.

3. Should you have different types of ambassadors?

Brands have been using celebrity endorsements as a key marketing strategy for a long time. Social media creates authentic endorsements from customers and fans without any contractual obligations. Having different types of ambassadors such as sponsored talent (athletes, musicians, dancers, etc), influencers (such as bloggers and media personnel), customers, and fans allows you to scale and message your different types of ambassadors in a proper manner. In addition, different tiers of your program allows you to have different agreement with varying degrees of gives and gets.

4. How do you recruit your ambassadors?

There are many ways to find social influencers and recruit them as brand ambassadors. Ambassadors can be targeted based on a list of your existing customers, your social audience, and influencers. Or recruit potential ambassadors using social ads and/or promotions such as contests and sweepstakes. Use surveys, current social engagement with your brand’s social accounts, sentiment expressed on social networks regarding your brand, and the quality and quantity of the content to qualify potential ambassadors.  For bigger brands, finding the right set of ambassadors from millions of potential ambassadors is the key challenge. To determine which subset of ambassadors should be invited to take a survey to further qualify, brands can use social analytics tools. Once you identify the subset to be invited for the next step, you can use emails, social communication such as Twitter and Instagram Direct messages to invite them.

5. How do you structure your brand ambassador program?

You can keep your program completely private or public. Creating a private ambassador program makes your ambassadors feel special, ensuring their quality participation. In addition, you can control the quality and consistency of the participation. Ambassadors would love to be able to interact with other influential ambassadors thereby solidifying the bond between the brand and ambassadors and among ambassadors.

6. What should you ask your brand ambassadors to do? And how often?

Brand ambassador requirements should be aligned with your business process and tasks should be easy to complete. Here are some useful tasks:

  • Create content and buzz for a new product launch or for a seasonal campaign – brands can send product to ambassadors to test/wear/experience and write about the product on social networks (blogs, posts, pictures, videos, etc). An example of such content would be posting a selfie wearing a dress, pair of shoes, or eye-catching jewelry with the product hashtag. Another example could be recording a product demo video and uploading it to YouTube.
  • Share brand message on social networks – ask your ambassadors to share a specific message. This is the most basic ambassador requirement.
  • Answer community questions on social networks or via direct messaging – brand ambassadors can be community leaders to answer product questions.
  • Give feedback on marketing messaging for product launch – if a brand is creating multiple messages and advertisements, brand ambassadors can provide feedback on which messaging is the best.
  • Give ideas for new product design – new product ideas and features emerge from ambassador feedback.
  • Write editorial commentary on products – ambassadors can write editorial commentary for your products that can be displayed on product description pages
  • Vote on the new product designs – ambassadors can vote on product designs to pick the best designer/product. A large community is advised.
  • Identify your ambassadors interests to find complementary marketing opportunities.
  • Ask ambassadors to present a real-time product demo via video conferencing.

7. What should be the frequency of ambassador participation in campaigns?

You must determine the right frequency of asks based on your goals and ambassadors to avoid ‘brand fatigue’. In the case of sponsored ambassadors (like athletes), the frequency is well documented within the agreement. In cases of  non-contractual obligations, such as social ambassadors, the frequency should be around 2 campaigns per quarter.

8. What types of incentives should you offer your brand ambassadors?

Based on the type of ambassador (such as sponsored talent, influencer, social user), the incentive will be different. Sponsored talent ambassadors are under contract with their biggest incentive being keeping their sponsorship. The biggest incentive for influencers would be receiving brand recognition. As for fans and followers, recognition and rewards would be their key incentive. Therefore a mix of incentives is required to keep the quality of your ambassador performance high. All ambassadors want to receive recognition, so a good place to start would be featuring a fan photo on your social networks or website. Get creative when planning your incentives, not all ambassadors are motivated by rewards only!

9. What are your key success factors for your brand ambassador program?

  • Have a clear answer for ‘why should your brand have a brand ambassador program and how does it support your business goals?’
  • Answer the question “what’s in it for my ambassadors?”
  • Nurture emotional connection between your brand and the ambassador
  • Focus on the right personas for your brand ambassadors that is reflective of your model customer and influencer
  • Connect the dots between sponsorship programs and brand ambassador programs to use existing investments
  • Add contractual obligations for your sponsored talent to be apart of your brand ambassador program
  • Maintain ongoing communication from your brand to your ambassadors
  • Encourage ambassadors to interact with each other
  • Make the program easy to follow and use
  • Don’t let ambassadors experience ‘brand fatigue’
  • Enable friendly competition among ambassadors
  • Start with a few ambassadors and scale it based on results and need

10. How should I measure the success of the brand ambassador program?

The success metrics will differ for each brand. Take these key metrics into consideration:

Value – Content

  • Number of photos and videos shared by ambassadors

Value – Buzz

  • Ambassador reach across their social networks
  • Shares of the content produced/shared by ambassadors

Value – Traffic

  • Influenced clicks – the number of clicks that came in through content sharing by ambassadors


Value – Conversions and Revenue

  • Number of conversions due to content shared by ambassadors. This is calculated as the number of conversions that were influenced by ambassador produced content such as their personal photos and videos displayed on e-commerce sites or any other conversion pages (such as sign-up pages).

http://www.readypulse.com/create-a-successful-brand-ambassador-program-10-questions-every-marketer-must-answer/




Mengutip Tanpa Membaca?

Buku Freeman banyak dirujuk orang, tetapi yang merujuknya tidak membaca bukunya. Sebagai bukti, buku tersebut hanya dicetak 2.500, tapi dikutip sebanyak  4.000 kali.

Freeman, R. Edward, Jeffrey S. Harrison, Andrew C. Hicks, Bidhan L. Parmar, and Simone De Colle. Stakeholder Theory: The State of the Art, 2010.




ACCOUNT RECEIVABLE

PENGERTIAN

  • Penjualan kredit
  • Adanya manfaat yg dpt. Diperoleh dmd mk piutang dianggap sbg Aktiva.
  • Dikelompokkan:
    • Piutang dagang (Trade Rec.) dsbt piutang usaha (Acc. Rec), yi: yg timbul krn kegiatan utama perusahaan.
  • spt: penjualan barang/jasa scr kredit
  • Periode waktu pendek (30/60 hari)
  • Diklasifikasi AL (Current Asset)
    • Piutang lain2 (Other Rec) yi: piutang yg berasal bukan dari kegiatan utama perusahaan.
  • contohnya: piutang karyawan, piutang bunga, piutang pajak
  • diklasifikasikan AL atau ATL tergantung waktu pelunasannya.
    • Wesel Tagih (Notes Rec) yi: jumlah yg terutang bagi pelanggan dg cara pelanggan menerbitkan surat utang.
  • periode waktu > 60 hari
  • bila N/R berasal dari transaksi penjualan, mk kadang2 dsbt: piutang dagang

 

PENILAIAN

  • sebesar jmh yg diharapkan dpt diterima
  • shg perlu adanya penyisihan piutang tak tertagih (Allowance for Doubtful Acc.), yg dibebankan sbg beban (expense)
  • Beban operasi yg muncul dinamakan:
    • Beban Piutang Tak Tertagih (Uncollectible Accounts Expense atau Doubtful Accounts Expense)
    • Beban Piutang Macet (Bad Debts Expense)
  • Berarti harus mengestimasi piutang tak tertagih, potongan dagang, retur & pengurangan harga

PELAPORAN

  1. M. Penyisihan (Allowance Method)
  2. M. Penghapusan Langsung (Direct Write off Method)
  1. PENYISIHAN

Jurnal:

1). 31 Des 2001 (AJP)

Doubtful Acc. Exp.                                      XX

Allowance for Doubtful Acc                                  XX

2). Apabila  piutang usaha dipastikan tak tertagih, mk piutang tsb. Dihapuskan dari akun penyisihan 31 Januari 2002.

Allowance for Doubtfull Acc.                                XX

Acc. Receivable                                           XX

 

3). Jika piutang usaha yg telah dihapus dpt ditagih:

 

21 Feb. 2002

Acc. Receivable                                         XX

Allowance for Doubtful Acc          .                       XX

Cash                                                             XX

Acc. Receivable                                                        XX

 

  1. PENGHAPUSAN LANGSUNG

Tidak ada AJP pada akhir periode

Jurnal:

31 Des 2001 (saat penghapusan)

Doubtful Acc. Exp.                                           XX

Acc. Receivable                                                 XX

 

21 Feb 2002 (saat dapat ditagih)

Acc. Receivable                                                             XX

Doubtful Acc. Exp.                                              XX

 

Cash                                                                                  XX

Acc. Receivable                                                     XX

 

 MENGESTIMASI PIUTANG TAK TERTAGIH

2 cara:

  1. Berdasar saldo piutang (Neraca, Umur Piutang)
  2. Berdasar saldo penjualan
  • Berdasar Saldo Piutang (Neraca)

Misal: saldo piutang 1 Jan’2016 Rp. 8.750.000; saldo piutang 31 Des’ 2016 Rp. 12.250.000.  Penyisihan piutang tak tertagih 3% dari saldo rata-rata.

Maka: 3% x ( 8.750.000 + 12.250.000/2)

: 3% x (21.000.000/2)

: 315.000 (muncul di neraca sbg pos penyisihan piutang tak tertagih) sebagai Beban?

Perlu memperhatikan saldo awal penyisihan piutang tak tertagih

Misal:

  • saldo awal sebelum AJP Rp.145.000 (kr)
  • saldo akhir Rp.315.000 (kr)
  • maka yg dibebankan sbg beban adalah

Rp.315.000 – Rp.145.000  = Rp.170.000

  • AJP nya:

Beban Piutang Tak Tertagih                              Rp.170.000

Penyisihan Piutang Tak Tertagih                                Rp.170.000

  • misalkan saldo awal sebelum AJP Rp.145.000 (dr)
  • saldo akhir Rp.315.000 (kr)
  • maka yg dibebankan sbg beban adalah

Rp.315.000 + Rp.145.000 = Rp. 460.000

  • Berdasar umur piutang

Perlu dibuat umur piutang (age receivable)

= x%(umur piutang pd akhir periode)

  • Berdasar Saldo Penjualan (tidak dilihat saldo awalnya)

= x% (saldo penjualan)

 

NOTES RECEIVABLE

 yi: janji tertulis u/ membayar sejumlah uang atas permintaan atau pada suatu waktu tertentu.

KARAKTERISTIK

  1. Tanggal Jatuh Tempo

Dpt dinyatakan dlm hari/bulan

  1. Bunga

Jumlah Pokok x Suku  Bunga x Waktu

  1. Nilai Jatuh Tempo

Yi: jumlah yg harus dibayarkan pd tgl jatuh tempo

Jumlah Pokok + Bunga

 

AKUNTANSI

Contoh:

Promes berjangka waktu 30 hari, berbunga 12% setahun tertanggal 21 Nov’2015 diterima sbg pelunasan utang PT A yg telah jatuh tempo dan memiliki  saldo $6.000

Penjual (Notes Receivable) Pembeli (Notes Payable)
Saat  Penerbitan (21 Nov’2015)

Notes Receivable     $6.000

Acc. Rec.PT A              $6.000

(menerima promes/wesel u/ mengganti A/R)

 

Acc.Payable          $6.000

Notes Payable             $6.000

Saat Jatuh Tempo (21 Des’2015)

Cash                         $6.060

Notes Rec.                     $6.000

Interest Revenue            $    60

(menerima bunga & pokok dari promes yg jatuh tempo)

 

Notes Payable       $6.000

Interest Expense          60

Cash                            $6.060

Tgl jatuh tempo:

21 – 30 Nov =   9 hari

Des  = 21 hari  ?

30 hari

# Wesel Tagih yg Ditolak (dishonored note receivable)#

 yi: jika pembuat (maker) promes tdk membayar utang pd tgl jatuh tempo maka, Jumlah Pokok + Bunga harus ditransfer ke akun Piutang Usaha. contoh: sama

21 Des’ 2015

Acc. Receivable PT A  $6.060

Notes Rec                      $6.000

Interest Revenue                   60

 

Notes Payable           $6.000

Interest Expense               60

Accounts Payable           $6.060

#Jika Promes Jatuh Tempo pd Tahun fiscal berikutnya#

contoh:

Promes jangka waktu 90 hari, bunga 12% tertanggal 1 Des’2015, diterima dari PT B sbg pelunasan utangnya yg memiliki saldo $4.000

Penjual                                                                        Pembeli

1 Des’2015

Notes Receivable            $4.000

Acc. Receivable                $4.000

 

Acc. Payable             $4.000

Notes Payable                $4.000

31 Des’2001 (AJP)

Interest Receivable         $ 40

Interest Revenue              $ 40

(4.000 x 12% x 30/360)

Des’ = 31 – 1

 

Interest Expense       $ 40

Interest Payable          $ 40

 

1 Maret 2016

Cash                                $4.120

Notes Receivable                 $4.000

Interest Receivable                     40

Interest Revenue                         80

(4.000 x 12% x 60/360 = 80)

 

Notes Payable           $4.000

Interest Expense               80

Interest Payable                40

Cash                                 $4.120

 

PENDISKONTOAN WESEL

 Persh. Dpt mengalihkan N/R & menstranfernya ke Bank.

Diskonto: bunga dihitung dari nilai jatuh tempo wesel pd periode diskonto.

Periode diskonto:  waktu dimana bank hrs memegang wesel itu sebelum jatuh tempo.

Contoh:

N/R senilai $1.800, berjangka waktu 90 hari, berbunga 12% dari PT ABC tertanggal 8 April 2015, didiskontokan ke bank pd tgl 3 Mei 2015 dg bunga 14%

Jawab:

Nilai nominal                                                  $1.800,00

Bunga (1.800 x 12% x 90/360)                            54,00

Nilai jatuh tempo                                             $1.854,00

Diskonto (1.854 x 14% x 65/360)                          46,87-

Hasil Diskonto                                                    $1.807,13

Jurnal:

3 Mei               Cash                                              $1.807,13

Notes Receivable                           $1.800,00

Interest Revenue                                     7,13

Selisih lebih dicatat Interest Revenue

Selisih kurang dicatat Interest Expense

 

ANALISIS & INTERPRETASI KEUANGAN

Dlm mengevaluasi efisiensi penagihan piutang ada 2 ukuran:

  1. Perputaran Piutang Usaha (Acc. Rec. Turnover)

Yi: mengukur seberapa sering A/R berubah menjadi kas dlm setahun

A/R Turnover = Penjualan kredit bersih

A/R rata-rata

  1. Jumlah Hari Penjualan dlm A/R

=                          A/R akhir tahun     

Penjualan kredit rata-rata harian

Contoh: hal 483 S9-5A

Tanggal

Transaksi

Juni 12 Menerima wesel tagih sebesar Rp.20.000.000, 60 hari dan bunga 9% per tahun atas penjualan secara kredit
Juli 13 Menerima wesel tagih sebesar Rp. 36.000.000, 120 hari & bunga 10% per tahun atas penjualan secara kredit
Agt 11 Menerima pembayaran wesel tagih tanggal 12 Juni sebesar Rp.20.300.000
Sep. 4 Menerima wesel tagih sebesar Rp. 15.000.000, 60 hari & bunga 9% per tahun atas penjualan secara kredit
Nov. 3 Menerima pembayaran wesel tagih tanggal 4 September sebesar Rp.15.225.000.
Nov. 5 Menerima wesel tagih sebesar Rp.24.000.000, 30 hari & bunga 7% atas penjualan secara kredit.
Nov.10 Menerima pembayaran wesel tagih tanggal 13 Juli sebesar Rp.37.200.000
Nov.30 Menerima wesel tagih sebesar Rp.15.000.000, 30 hari & bunga 10% per tahun atas penjualan secara kredit
Des. 5 Menerima pembayaran wesel tagih tanggal 5 Nov.sebesar Rp.24.140.000
Des.30 Menerima pembayaran wesel tagih tanggal 30 Nov. sebesar Rp.15.125.000

 

  S 9-5A PA2 hal 483
Juni 12  Notes Receivable        20,000,000
      Sales        20,000,000
Juli 13  Notes Receivable        36,000,000
       Sales        36,000,000
Agt 11  Cash        20,300,000
      Notes Receivable        20,000,000
      Interest Revenue              300,000
 (20 juta * 9% * 60/360)
4-Sep  Notes Rec        15,000,000
      Sales        15,000,000
3-Nov  Cash        15,225,000
      Notes Rec        15,000,000
       Interest Revenue              225,000
5-Nov  Notes Rec        24,000,000
     Sales        24,000,000
10-Nov  Cash        37,200,000
      Notes Rec        36,000,000
      Interest Revenue           1,200,000
30-Nov  Notes Rec        15,000,000
       Sales        15,000,000
Des 5  Cash        24,140,000
      Notes Rec        24,000,000
       Interest Revenue              140,000
Des 30  Cash        15,125,000
      Notes Rec        15,000,000
       Interest Revenue              125,000

S9-6A

Tanggal Transaksi

Jan. 15

Meminjamkan uang ke PT Depok sebesar Rp.6.000.000, & menerima wesel tagih 90 hari, bunga 8%
Notes Rec                                      6.000.000

Sales                                                         6.000.000

Feb. 6

Menjual barang secara kredit kpd PT Klender Rp.16.000.000, HPP Rp.9000.000
Accounts Receivable                     16.000.000

Sales                                                          16.000.000

Cost of Goods Sold                         9.000.000

Inventory                                                     9.000.000

Feb. 13

Menjual barang secara kredit kpd PT Cibubur Rp.30.000.000; HPP Rp.15.750.000
Accounts Receivable                     30.000.000

Sales                                                          30.000.000

Cost of Goods Sold                        15.750.000

Inventory                                                   15.750.000

Mar.5

Menerima wesel tagih sebesar Rp.16.000.000, 60 hari & bunga 6% per tahundari PT Klender atas penjualan secara kredit.

Mar.14

Menerima wesel tagih sebesar Rp.30.000.000, 60 hari & bunga 12% per tahun dari PT Cibubur atas penjualan secara kredit

Apr. 15

Menerima bunga jatuh tempo dari PT Depok, dan wesel tagih baru 90 hari, bunga 10% per tahun untuk memperpanjang pinjaman tanggal 15 Januari

Mei 4

Menerima jumlah ygjatuh tempo dari wesel tagih PT Klender tgl 5 Maret.

Mei 13

PT cibubur tidak dapat menepati wesel tagih tgl 14 Maret

Juni 12

Menerima dari PT Cibubur jumlah terutang dari wesel tagih yg tdk ditepati, ditambah bunga keterlambatan 30 hari sebesar 12% dihitung dari nilai jatuh tempo wesel tagih.

Juli 14

Menerima jumlah ygn jatuh tempo dari wesel tagih PT Depok tgl 15 April

Agt. 10

Menjual barang secara kredit kpd PT Cibinong sebesar Rp.10.000.000 HPP Rp.6.500.000

Agt. 20

Menerima pembayaran tagihan dari PT Cibinong

 




CASH FLOW STATEMENT

Definisi

Adalah laporan keuangan yg memperlihatkan pengaruh aktivitas-aktivitas operasi, pendanaan, dan investasi perusahaan thd arus kas selama periode akuntansi tertentu dlm suatu cara yg merekonsiliasi saldo awal dan akhir kas.

 

Tujuan

  • menyediakan informasi ttg penerimaan-penerimaan kas (cash receipts) & pembayaran-pembayaran kas (cash payments) dari suatu entitas selama suatu periode tertentu.
  • Dpt menginformasikan kpd para pemakai u/ mengevaluasi perubahan dlm aktiva bersih perusahaan, struktur keuangan (termasuk likuiditas & solvabilitas).

 

Klasifikasi

  • Aktivitas Operasi

Arus Kas Masuk:

– Penerimaan  dari penjualan barang/jasa

– Penerimaan  dari hasil pemberian pinjaman (bunga yg diterima) & dari ekuitas surat berharga (dividen yg diterima)

Arus Kas Keluar:

– Pembayaran  kpd pemasok persediaan/pembelian

– Pembayaran kpd karyawan atas jasanya/gaji

– Pembayaran kpd pemerintah dlm bentuk pajak

– Pembayaran kpd pemberi pinjaman dlm bentuk bunga

– Pembayaran kpd pihak lainnya atas pengeluaran

 

  • Aktivitas Investasi

Arus Kas Masuk:

– Penerimaan dari penjualan property, aktiva tetap, dan perlengkapan

– Penerimaan  dari penjualan surat utang atau ekuitas surat berharga dari  entitas lainnya

– Penerimaan dari penagihan pokok pinjaman  atas pinjaman yg diberikan kpd entitas lainnya

 

Arus Kas Keluar:

– Pembayaran untuk pembelian aktiva tetap

– Pembayaran untuk surat berharga ekuitas atau utang dari entitas   lainnya

– Pembayaran untuk pemberian pinjaman kpd entitas lainnya

 

  • Aktivitas Pendanaan

Arus Kas Masuk:

– Penerimaan dari penjualan surat berharga ekuitas ( saham perusahaan sendiri)

– Penerimaan dari penerbitan kewajiban (obligasi dan promes)

Arus Kas Keluar:

– Pembayaran kpd para pemegang saham dlm bentuk dividen

– Pembayaran untuk   penebusan   utang   jgk  panjang atau memperoleh kembali saham

 

Aktivitas Operasi (Operating Activities)

  • Adalah aktivitas penghasil utama pendapatan perusahaan
  • Laporan L/R mencerminkan transaksi & kejadian yg membentuk aktivitas operasi
  • Melibatkan transaksi pembelian atau produksi barang & jasa serta penjualan dan distribusi barang & jasa tsb kpd pelanggan
  • Laporan arus kas masuk dan laporan L/R keduanya melaporkan aktivitas operasi selama periode tertentu, tetapi kedua laporan ini mempunyai perbedaan dlm 3 hal pokok:
  1. Laporan arus kas melaporkan aktivitas pendanaan dan investasi disamping aktivitas operasi, laporan L/R melaporkan aktivitas operasi
  2. Laporan arus kas atas dasar cash basis, laporan L/R atas dasar accrual basis
  3. Laporan arus kas, “aktivitas operasi” meliputi pengaruh kas dari semua jenis transaksi pendapatan dan beban, termasuk bunga dan pajak; laporan L/R “pendapatan operasi” hanya meliputi pendapatan dan beban

Aktivitas Investasi (Investing Activities)

  • adalah perolehan dan pelepasan aktiva jangka panjang serta investasi lainnya yg tidak termasuk setara kas
  • seperti: membeli obligasi dan saham, membeli aktiva jgk panjang spt. Property, bangunan, perlengkapan

Aktivitas Pendanaan (Financing Activities)

  • Perusahaan membutuhkan dana untuk bermacam-macam tujuan. Dana ini diperoleh dari sumber yg berbeda, spt. Penerbitan saham, obligasi, promes, dan beraneka perjanjian lainnya
  • adalah aktivitas yg mengakibatkan perubahan jumlah serta komposisi modal dan pinjaman perusahaan
  • aktivitas pendanaan memasok bagi perusahaan dg dana dari para pemilik perusahaan maupun kreditor
  • berasal dari penerbitan utang atau surat berharga ekuitas
  • contoh arus kas masuk: penerbitan obligasi, utang wesel, saham biasa dan saham preferen
  • contoh arus kas keluar: pembayaran dividen, pelunasan utang, pembayaran kas oleh penyewa guna usaha, penarikan saham treasuri

 

Aktivitas-aktivitas Investasi & Pendanaan bukan Tunai/Kas

Aktivitas investasi & pendanaan yg tdk memerlukan penggunaan kas (noncash investing and financing activities) atau setara kas harus dikeluarkan dari laporan arus kas

Contoh:

  • Penerbitan saham biasa u/ membeli aktiva
  • Konversi obligasi menjadi saham biasa
  • Penerbitan utang (debt) u/ membeli aktiva
  • Pertukaran aktiva tetap
  • Penghentian surat berharga utang dg menerbitkan surat berharga ekuitas
  • Konversi saham preferen ke saham biasa
  • Pembelian aktiva bukan kas dg menerbitan surat berharga utang maupun surat berharga ekuitas
  • Perolehan aktiva secara kredit atau melalui sewa guna usaha pembiayaan
  • Akuisis perusahaan melalui emisi saham
  • Konversi utang menjadi modal

Transaksi-transaksi bukan kas seperti itu diungkapkan sedemikian rupa pada catatan atas laporan keuangan

Metode:

 

Metode Langsung                                                      Metode Tidak Langsung

Arus kas dari aktivitas operasi                           Arus kas dari aktivitas operasi

Kas yg diterima dari aktivitas operasi                    Laba bersih

                  –                                                                       ±                                                                                            

Kas yg dibayarkan u/ aktivitas operasi          Penyesuian-penyesuaian thd

Laba  bersih

=                                                                       =

Kas  bersih dari aktivitas operasi                               Kas bersih dari aktivitas operasi

 

Arus kas dari aktivitas investasi                         Arus kas dari aktivitas investasi

 

Kas yg diterima dari aktivitas investasi        Kas yg diterima dari aktivitas

investasi

                  –                                                                       ±                                                                                            

Kas yg dibayarkan u/ aktivitas investasi       Kas yg dibayarkan u/ aktivitas

Investasi

 

=                                                                       =

Kas  bersih dari aktivitas investasi                 Kas bersih dari aktivitas

Investasi

 

Arus kas dari aktivitas pendanaan               Arus  kas dari aktivitas

                                                                                                pendanaan

Kas yg dibayarkan u/ aktivitas                                    Kas yg dibayarkan u/

Pendanaan                                                                              aktivitas pendanaan

STATEMENT OF CASH FLOW

Langkah – langkah:

  1. Tentukan perubahan kas
  2. Menghitung kas dari aktivitas operasi
  3. Menganalisis semua akun tidak lancar dan tambahan-tambahan untuk perubahan-perubahan yg berasal dari aktivitas pendanaan dan investasi
  4. Menata informasi yang dikumpulkan dlm 2 & 3 ke dlm format

Hub. Income Statement dg Balance Sheet

 

Income                  Accounts                                                        Cash Flow

Statement            Balance Sheet yg berhub      from operating activities

 Sales                      Accounts Receivable               Kas dari pelanggang

COGS                     Accounts Payable                    Kas yg dibayar ke barang dagang

Inventory

Operating  Kewajiban terutang                Kas yg dibayar ke beban operasi

Exp & Tax  Beban dibayar dimuka

 

Income Statement terpengaruh accounts Balance Sheet

Accrual Basis                                                   Cash Basis

Sales                      + Decrese A/R                         =  Kas yg diterima dari pelanggan

– Increse

 

COGS                      + Increse Inventory                 =  Kas yg dibayarkan untuk barang

– Decrese                                                dagang

+ Decrese A/P

– Increse

Operating    + Decrese Kewajiban              =  Kas yg dibayarkan untuk beban

Expenses                                         terutang              operasi

– Increse

+ Increse Beban dibayar

Dimuka

– Decrese

 

INDIRECT METHOD

  • tidak mensyaratkan perubahan penyesuaian² untuk setiap pos dlm lap. L/R
  • penyesuaian² diperlukan untuk mengkonversi laba bersih menjadi arus kas dari aktivitas operasi
  • terfokus pada akun² lap. L/R
  • akun² tersebut ada 2 kategori:
  1. Akun² yg muncul pada lap L/R namun tdk mengakibatkan pengeluaran kas (cash outlay) atau penerimaan kas (cash receipt) Contoh: – depreciation expense; – untung (gains); – rugi (losses)
  1. Aktiva Lancar & Kewajiban Jangka Pendek yang saldo-saldonya berubah selama periode akuntansi. Contoh:  – accounts receivable; – accounts payable; – prepaid expense; – inventory.


Current Assets + Current Liabilities                               Adjustment

(+)                                (–)

Accounts Recevable                                                          Decrese                       Increse

Inventory                                                                           Decrese                       Increse

Prepaid Expense (Beban dibayar dimuka)                       Decrese                       Increse

Accounts Payable                                                              Increse                                    Decrese

Kewajiban terutang                                                          Increse                                    Decrese

 

Perubahan                                   + Laba Bersih              – Laba Bersih

 Current Assets                                           Decrese                       Increse

Current Liabilities                                     Increse                         Decrese




DEPRECIATION (Penyusutan)

Pengertian menurut Akuntansi:

Pengalokasian harga pokok aktiva tetap selama masa penggunaannya, atau

sebagai biaya yg dibebankan thd produksi akibat penggunaan aktiva tetap itu dlm proses produksi

  • istilah “Beban penyusutan” atau “akumulasi penyusutan” (Depreciation Expense atau Accumulated depreciation)

 

Faktor yg menentukan Beban penyusutan:

  1. Harga Perolehan (Cost)
  • proses perolehan AT sejak pembelian, pengangkutan, pemasangan sampai aktiva tsb siap dipakai dlm proses produksi atau kegiatan perusahaan.
  1. Nilai Residu (Residual)
  • jumlah yg diperkirakan dpt direalisasi pd saat AT tsb sdh tdk digunakan lagi
  1. Masa Manfaat
  • taksiran jangka waktu penggunaan AT dlm kegiatan produksi, karena faktor fisik & fungsional
  1. Pola Pemakaian
  • dlm membandingkan harga perolehan aktiva thd pendapatan, beban penyusutan periodik harus mencerminkan setepat mungkin “Pola Pemakaian”

 

Pencatatan Penyusutan:

Jurnal pembebanan beban penyusutan adalah:

Depreciation Expense                                              xxx                  –

Accumulated Depreciation                                xxx

 

Beban penyusutan dpt diklasifikasikan kedlm:

  • overhead, beban penjualan, beban administrasi & umum, tergantung pd penggunaan AT tsb.

 

Metode Penyusutan:

  1. Metode Berdasarkan Faktor Waktu
    • Straight Line Method (Garis Lurus)

D = C  –  S

n

D         =         Beban penyusutan

C          =         Harga perolehan AT

S          =    Nilai residu

N         =         Umur manfaat

 

Dlm persentase =  100%  x ( C – S)

n

Contoh:

Sebuah aktiva tetap dibeli dg harga $100.000, nilai residu ditaksir $5.000, umur penggunaannya ditaksir 5 tahun.  Beban penyusutan per tahun adalah:

=   100.000  –  5.000     = $ 19.000

5

Atau,

100%  =  20% x (100.000 – 5.000)

5

=  $19.000

 

Tabel : Penyusutan Metode Straight Line

Year                Cost                 Depreciation  Acc                              Book

Depreciation  Value

0          $100.000                 –                                   –                       $100.000

1            100.000     $19.000                      $ 19.000                         81.000

2            100.000       19.000                         38.000                         62.000

3            100.000       19.000                         57.000                         43.000

4            100.000       19.000                         76.000                         24.000

5            100.000       19.000                         95.000                           5.000

$95.000

  1. Metode Berdasarkan Faktor Waktu
  • Decreasing charge depreciation:

(Penyusutan Beban Menurun)

  1. Sum of the years digits method

(Jumlah Angka Tahun)

Contoh : umur 5 tahun

Total digit = 1+2+3+4+5 = 15

Atau    n+1 x n = 15

2

Tabel : Penyusutan Metode Sum of the Years

Year                Cost         Depreciation                      Accumulated  Book

Depreciation  Value

0          $100.000                 –                                   –                       $100.000

1            100.000    5/15×95.000=31.667            $ 31.667                         68.333

2            100.000    4/15×95.000=25.333               57.000                         43.000

3            100.000    3/15×95.000=19.000               76.000                         24.000

4            100.000    2/15×95.000=12.667               88.667                         11.333

5            100.000    1/15×95.000=  6.333               95.000                           5.000

 

  1. Double declining balance method

(Saldo Menurun Berganda)

Tarif = 2 x Tarif Metode garis Lurus

Contoh:  umur 5 tahun

Tarif = 1/5 x100% = 20% (garis lurus)

2 x 20%  = 40%

 

Tabel : Penyusutan Metode Double Declining Balance

Year                    Depreciation                                  Accumulated  Book

Depreciation  Value

0                                                       –                                   –                       $100.000

1            40% x 100.000 = 40.000             40.000                            60.000

2            40% x   60.000 = 24.000             64.000                            36.000

3            40% x   36.000 = 14.400             78.400                            21.600

4            40% x   21.600 =   8.640             87.040                            12.960

5            40% x   12.960 =   5.184             92.224                              7.776

 

  1. Metode Berdasarkan Faktor Penggunaan
    • Service hours method
  • nilai AT merupakan jumlah jam produksi, shg taksiran umur AT tergantung pd jumlah jam kerja produksi yg dipakai.

 

Beban penyusutan per jam:

                                                C – S                                                                 

Taksiran jam kerja produktif seluruhnya

Contoh : data yg sama, dg jam kerja aktiva tetap sebesar 50.000 jam, maka penyusutan per jam adalah =

100.000 – 5.000  = Rp 1,9 per jam

50.000

 

Tabel : Penyusutan Metode Service Hours

Year      Hours                Depreciation                        Accumulated               Book

Depreciation               Value

0                                                       –                                   –                       $100.000

1         12.000          12.000 x 1,9 = 22.800           22.800                 77.200

2           8.000            8.000 x 1,9 = 15.200           38.000                 62.000

3           9.000            9.000 x 1,9 = 17.100             55.100                 45.900

4         14.000          14.000 x 1,9 = 26.600            81.700                 18.300

5           7.000       7.000 x 1,9 = 13.300                  95.000                   5.000

50.000          50.000 x 1,9 = 95.000

  • Production output method
  • nilai AT merupakan jumlah output produksi

Tingkat penyusutan                                      C –S                            

Per output               =    Total taksiran output (produksi) ybs

Contoh : jika aktiva akan berproduksi 500.000 unit, maka penyusutan per unit output adalah =

100.000 – 5.000   =  Rp 0,19 per output

500.000

 

Tabel : Penyusutan Metode Output Produksi

Year    Output                Depreciation               Accumulated               Book

Depreciation               Value

0                                            –                                   –                       $100.000

1         150.000        x   0,19 = 28.500                   28.500                 71.500

2         100.000        x   0,19 = 19.000                   47.500                 52.500

3           80.000        x   0,19 = 15.200                   62.700                 37.500

4           75.000        x   0,19 = 14.250                   76.950                 23.050

5           95.000   x   0,19 = 18.050                        95.000                   5.000

500.000        x   0,19 = 95.000