Himbauan Tanpa Harmoni oleh Edy Sukarno

Jika kita mencermati kondisi pasar saat ini dan rajin mendengar berita, terdengar dan terkesan ada upaya-upaya pemerintah mengintervensi pasar. Spontan sayapun terkesima gamang.  Betapa tidak?  Sebab apa yang saya pernah pelajari selama ini tentang dasar-dasar ekonomi, khususnya mengenai mekanisme pasar, terbukti itu hanya teori yang “tidak relevan” dengan arah kebijakan atau himbauan yang dicetuskan oleh pemerintah sekarang (baca Jokowi !).  Di saat saya termenung diam dan seakan lunglai harapan, terbayang sosok malaikat jatuh dari surga turun ke dunia dan menyapa saya: “Manakah isu yang tidak relevan itu Ed ?”  Nah, narasi berikut ini intinya merupakan hasil obrolan saya dengannya sebelum dia terbang balik ke surga.

Teman-temanku yang baik…, seperti apa yang sempat kuutarakan di Raker tempo hari bahwa yuuk kita bentuk or ada semacam roundtable discussion sebagai wadah aspirasi kita yang ditujukan ke pemerintah melalui obrolan-obrolan ringan namun punya makna konkret dan kondusif.  Kali ini saya memulainya di blog ini yaa.. dan tolong nan mohon jangan dinilai sebagai corong luapan emosi atau protes terhadap politisi atau rezim yang tengah berkuasa.  Namun, anggaplah sebagai bentuk kepedulian sosok dosen Perbanas untuk berjuang dengan pendekatan pragmatis logis bagi upaya menggapai ketentraman jiwa kita semua di bulan suci Ramadhan ini.  Dambaan saya, ke depannya akan disusul oleh teman-teman yang lain mengkritisi  perekonomian Nusantara sesuai perspektif dan peminatannya.  Ilmu ekonomi kan kental dengan asumsi, tidak usah merisaukan ketajaman analisis, yang penting jangan terlalu menyimpang dari pakem pengetahuan ekonomi yang secara konvensional sudah diterima.

Dua komoditas yang belakangan ini saya amati adalah daging dan minyak.  Sayangnya apa yang saya sampaikan ini belum sepenuhnya didukung oleh data yang 100% valid, sebab sebatas berasal dari liputan di harian Kompas dan Bisnis Indonesia.  Pemerintah berupaya via operasi pasar agar harga daging di bawah Rp 80.000,-  Kala itu Sang Malaikat juga sempat bertanya, “bisakah itu tercapai ?” kujawab: ” wallahualam!” Yang lebih kutekankan dan kukatakan padanya kenapa Pak Jokowi mudah bilang: “negara lain, bisa kok kita nggak bisa !”.  Hemat saya, pola pikir seperti itu (membandingkan dengan negeri lain) kurang pas atau terlalu menyederhanakan berbagai variabel pembentuk harga. Dengan kata lain, itu hanya menghimbau tanpa menelaah variabel bebas lainnya yang sangat berpengaruh terhadap terciptanya harga pada suatu komoditas. Janganlah kita mencari “pembanding” atau benchmark secara serabutan untuk tata niaga pasar rakyat.  Di Singapura importir bebas mendatangkan daging, di NKRI importir dibatasi dengan dalih kita juga harus memproteksi peternak sapi.  Di samping itu, Rakyat Singapore jelas punya pola makan dan selera yang berbeda dengan kita.  Oleh karena itu perilaku harga daging di Singapore tentu berbeda sekali dengan di sini.  Menghimbau supaya harga daging di sini semurah di Singapore, itu jelas himbauan tanpa harmoni alias tak selaras dengan berbagai variabel ekonomi makro !

Indonesia konon sebagai eksportir terbesar Crude Palm Oil (CPO).  Tapi mengapa harga minyak kini merangkak naik di bulan suci ini?  Bukankah petani kelapa sawit sudah cukup mengikuti semua rekomendasi pemerintah?  Yang sekarang mencuat isunya tentang minyak ini,  ternyata begitu complicatednya rantai pasokan atau rantai distribusi di negeri ini yang itu semua lebih banyak dinikmati oleh pengusaha kakap ketimbang para petani di desa-desa. Yang membuat miris Sang malaikat (termasuk saya) adalah bahwa para petani tetap saja merasa tidak ada rejeki yang nomplok baginya sehubungan dengan lonjakan harga minyak di bulan Ramadhan ini.  Yang dapat berkat nomplok itu pengusah-pengusaha besar.  Dengan demikian tata niaga kita dewasa ini masih jauh dari semangat sila ke lima Pancasila – keadilan sosial bagi seluruh rakyat Indonesia.

Saya dan malaikat pun akhirnya menyudahi pertemuan dan berkesimpulan bahwa:

  1. Pemerintah perlu belajar keras bagaimana cara menata perekonomian yang profesional, jangan sembarang bikin parameter tanpa kajian dan jangan segan mendengar pemikir-pemikir dari IKPI Perbanas yang mau berpikir tanpa pamrih.  Ingat setiap kebijakan hendaknya terkait dan terukur dengan potensi ekonomi yang ada di bumi pertiwi ini.
  2. Mutiara kata “yang kaya makin kaya yang miskin makin miskin” harus mampu dicerna cermat oleh rezim yang berkuasa,  lantas bikin langkah perbaikan yang akomodatif bagi petani, peternak, pengusaha dan konsumen yang semuanya specnya tergolong rakyat jelata bukan politisi !

Demikianlah wahai sobat, terimakasih kalian sudah sudi membaca tulisan ini.  Maklumi saja secara ikhlas apabila kedapatan hal-hal yang kurang berkenan.

 

Wassalam,

 

Edy Sukarno




ASET TAKBERWUJUD ( PSAK 19)

Pada beberapa entitas aset takberwujud menjadi bagian yang sangat penting, oleh karena peran aset takberwujud tersebut amat menentukan kemajuan operasionalnya misalnya Walt Disney dengan tokoh-tokoh kartun yang dimilikinya.

PSAK 19 memberikan definisi aset takberwujud sebagai aset nonmoneter teridentifikasi tanpa wujud fisik, dengan demikian bahwa karakteristik utama sebuah aset takberwujud yakni dapat diidentifikasi (identifiability), kemungkinan besar entitas akan memperoleh manfaat ekonomik masa depan dari aset tersebut dan biaya perolehan aset tersebut dapat diukur secara andal dan tidak mempunyai wujud fisik. Entitas dapat memilih apakah akan menerapkan model biaya atau model revaluasian. Jika digunakan model biaya, maka aset takberwujud dicatat dengan cara sbb: biaya perolehan dikurangi dengan akumulasi amortisasi dan akumulasi rugi penurunan nilai.(PSAK 19 paragraf 74) . Sedangkan jika digunakan model revaluasian, maka aset takberwujud dicatat pada jumlah revaluasian, yakni nilai wajar pada tanggal revaluasi dikurangi akumulasi amortisasi dan akumulasi rugi penurunan nilai setelah tanggal revaluasi. Revaluasi dilakukan secara reguler setiap tanggal laporan keuangan.(PSAK 19 paragraf 75).  Umur manfaat aset takberwujud dapat digolongkan menjadi umur manfaat terbatas dan umur manfaat tidak terbatas. Istilah “tidak terbatas” bukan berarti tak terhingga.

Apabila aset takberwujud memiliki umur manfaat yang terbatas, maka dilakukan amortisasi atas aset tersebut yang dilakukan secara sistematis selama umur manfaatnya. Apabila aset takberwujud memiliki umur manfaat yang tidak terbatas, maka entitas disyaratkan untuk menguji aset takberwujud tersebut dengan cara membandingkan jumlah terpulihkan dengan jumlah tercatatnya pada setiap tahun dan kapanpun terdapat indikasi bahwa aset takberwujud tersebut mengalami penurunan nilai.

Amat perlu untuk mencermati beberapa hal berikut ini:

a. adanya aset takberwujud yang diperoleh melalui kombinasi bisnis

b. adanya aset takberwujud yang merupakan hibah dari pemerintah

c. adanya aset takberwujud yang dihasilkan secara internal

d. aset takberwujud dapat dikategorikan memiliki umur manfaat yang tidak terbatas dan umur manfaat terbatas

e. aset takberwujud bukan aset tak berwujud  (jangan dipisah)

Semoga bermanfaat (salam PPAk)

 




KEGIATAN PENGABDIAN KEPADA MASYARAKAT YANG DISELENGGARAKAN OLEH PUSAT PENELITIAN DAN PENGABDIAN PADA MASYARAKAT PERBANAS INSTITUTE

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Gelar Seminar International

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Perlu Disertasi?

PhD Thesis India

Harga thesis mahasiswa yang sudah lulus Rp 60.000,-. Lalu untuk menghindari ketahuan plagiat, perlu diolah dengan biaya per kata Rp 400,-. Dengan demikian kalau mau beli jadi, kira2 1 thesis PhD minimal Rp 6.000.000,-.
Ada dosen yang mengerjakan, mahasiswa tenang saja… he he he  🙂

Hindustan Times, 2016




Balanced Scorecard

THE  BALANCED  SCORECARD

The balanced scorecard translates an organization’s mission and strategy into a comprehensive set of performance measures that provides the framework for implementing its strategy (Kaplan and Norton, 1996a,b). The balanced scorecard does not focus solely on achieving financial objectives. It also highlights the non-financial objectives that an organization must achieve in order to meet its financial objectives. The balanced score-card measures an organization’s performance from four key perspectives: (1) financial, (2) customer, (3) internal business process, and (4) learning and growth. A company’s strategy influences the measures used in each of these perspectives.

The balanced scorecard gets its name from the attempt to balance financial and non-financial performance measures to evaluate both short-run and long-run performance in a single report. Consequently, the balanced scorecard reduces managers’ emphasis on short-run financial performance, such as quarterly earnings. Why? Because the non-financial and operational indicators measure fundamental changes that a company is making. The financial benefits of these changes may not be captured in short-run earnings, but strong improvements in non-financial measures signal the prospect of creating economic value in the future. For example, an increase in customer satisfaction signals higher sales and income in the future. By balancing the mix of financial and non-financial measures, the balanced scorecard focuses management’s attention on both short-run and long-run performance (Norreklit and Mitchell, 2007). The big question is how to implemented the balanced scorecard to  the Non- Profit Organization easly ?? (PPAk)




LONTONG……

Lontong adalah makanan favorit saya….

Karena dilihat saya sangat menyukai lontong sampai ada Sahabat yang bernama

Agustinus membuatkan special puisi tentang lontong :

Image result for GAMBAR LONTONG

LONTONG

Bentuknya bulat panjang
Membuat aku senang
Apalagi saat aku meriang
Pada saat makan siang

Kalau aku kangen Lontong
Rasanya ingin ngomong
Tapi ada yang bohong
Ternyata tidak bawa lontong

Lontong pake cabe
Makannya rame-rame
Sama si die jadi gawe
Pengen nangis jadi mewe
Makan lontong emang joss
Yang ambil pengen di tojoss…
Sambil minum extrajoss..
Ntar malam jadi ngoss…
Lontong bulat panjang
Membuat Tio terbang
Seperti Melayang
Karena mabuk kepayang

 

terima kasih Mas Agus…puisi dan yang sering bawain lontong saat kuliah…!!!

http://2.bp.blogspot.com/-szzF-mvbTi0/TjAw9MdY2fI/AAAAAAAAAzA/PTK5IeeLeYA/s1600/smile.gif

 

 

 




EVALUASI DOSEN

 

KELOMPOK  1 MAHASIWA TAHUN PERTAMA
Komentar Hasil Hasil Rentang nilai Histogram nilai UTS
Sangat kurang 0 0.3 1 1
Kurang 0 1.1 2 2
Cukup 10 22.1 3 16
Baik 18 51.7 4 11
Sangat baik 1 24.8 5 9
Jumlah kuesioner 39      

 

KELOMPOK  2 MAHASISWA TAHUN KEDUA
Komentar Hasil Hasil Rentang nilai Histogram nilai UTS
Sangat kurang 0 0 1 3
Kurang 0 1.6 2 8
Cukup 1 25.2 3 5
Baik 24 49.8 4 3
Sangat baik 3 23.4 5 9
Jumlah kuesioner 28      

 

Terjadi ketidakkonsitenan antara penilaian dengan rentang 1 – 5 dengan komentar. Artinya menilai secara kuantitatif lebih mempunyai kecenderungan untuk “pelit” nilai. Sedangkan penilaian subyektif justru lebih “obyektif”.

Hasil UTS yang diharapkan mahasiswa ternyata overconfidence.

Kelompok 1 underestimate terhadap nilai UTS dibandingkan dengan kelompok 2




LET’S CALM DOWN BY IGNATIUS SEPTO PRAMESWORO

Some of the students are not happy with their study. They think that their life the most difficult one compared others. They think their family members do not like them.  They also consider the worst students. In fact it is not. Some students who come to me at last find themselves by knowing about themselves. Yes it is hard to know about us if our heart is always not calm. Yes you cannot calm yourself. Many things in this world, many people in this environment can interfere with us. Especially when we are in unstable condition in facing our own life. So what do we have to do?

Yes we should give our heart to our Lord. How do we do that? Besides praying and living in God’s ways, we can do meditation. Why meditate?

Meditation provides you with a peace condition. I think in the early stages meditation process is a tool for us. Meditation can help us to reduce stress, improve physical health, relieve chronic pain, makes us sleep better, and feel happier and more peaceful. If we’ve had better and know how to meditate then meditation is a path toward the unknown. I think that at one point of meditation can help us greatly to reveal the mystery of our own life. Who are we as a disciple of God, a child, or a student in a university? Some students stated after they have done the process of meditation they could focus their study and concentrate well. They even are calmer than before. They can face their life in a happy nice smile.

When we start meditating, we will see how wild our mind. Thinking about the past or the future will be crammed with where we are in the present. Sometimes it hurts our memory and can occur repeatedly. So, if we start to meditate, do not blame ourselves about our wild thoughts. This is a natural condition. In time, we will learn to meditate calmly with a barrage of our mind, and we will find some clarity and peace. Good luck and have a calm of life.




LOVEABLE MANCHESTER (1) by IGNATIUS SEPTO PRAMESWORO

Why did I choose Manchester as my goal to learn my master degree in the United Kingdom? In this occasion I will tell you a little bit about Manchester.

Manchester is a super modern metropolis city. It is also famous for its football clubs. Although I did not really like football at first but after a year I could feel and was influenced by the euphoria as well as the sadness of the football fans. Who does not know two British elite football clubs from this city? Manchester United and Manchester City are two famous football clubs of the English Premier League. There are also some small British football clubs from this city, like Rochdale, Wigan Athletic, Oldham Athletic, Bury, and Bolton Wanderers.

Besides its fame of football clubs, there are several reasons why I chose Manchester? There are at least five reasons why I chose Manchester: firstly, Manchester is a metropolis city. It can be illustrated as a sketch of a modern city. If I look at its scenery and people’s life, Manchester has a combination of old and modern architecture. The lifestyle of people who live in Manchester is a mixture between the metropolis. Manchester looks like a melting pot of cultures, because the students who study there not only come from Manchester itself but also from other cities in UK. Moreover, there are distinctive ethnics from different countries come either for studying or for working. Therefore, I could find various restaurants from different countries in Manchester. I may eat foods originated from Thailand, Indonesia, India, Turkey, China, and others. It is not difficult to find chilly sauce (sambal), rice, dumpling (lumpia), meatball (bakso), etc. I used to cook Indonesian foods while I studied there because I loved inviting my friends to stay in my room or to just have a chat.

My second reason is Manchester referred to as a football city. As I told you before in the introduction Manchester has some excellent and well-known football clubs. Who does not know Manchester United or Manchester City of the English Premier League? Their homes are in Manchester, the Old Trafford Stadium and Etihad Stadium. The layout of Etihad Stadium is in Manchester City, while Old Trafford Stadium is outside the city of Manchester. I had to take a bus to reach Old Trafford Stadium. These two football clubs are among the richest clubs among others all over the world. They do the transfers of skillful and outstanding footballers from all over the world. When I was there I had been a spectator once. It was a match called derby, the game was between Manchester City and Manchester United.

The third reason is the city of Manchester is cheap. Cost of living in Manchester may be said to be much cheaper compared to the cities in southern England. For the size of a student, I could find a lot of places where I can buy second hand goods. This idea and activity I did because I thought I would use these second hand items in a short tempo. I should save my money for buying books. I did not like asking Perbanas Institute because I know the money I spent for my study was my students’ money and the money was not form Yayasan Perbanas or even the Perbanas Institute principals. Therefore, buying cheaper but useful goods would be better. They would be used, may be, a year at least. There are some places for buying those second hand goods, which are in Indonesia are known as flea markets. In Manchester, such flea markets are called car-board sale markets. The goods sold are still in good condition. I bought small heater, crystals, old stamps, shoes, etc.

My fourth reason is that Manchester is a city that is easily accessible. Manchester has a convenient transportation access. Manchester can be visited and reached from various places in the UK and abroad. Manchester International Airport is a bridging tool between UK and other European countries. This further facility adds to the appeal of Manchester as a city of learning objectives. When I was in Manchester, the university and international society often held some outings. They prepared for foreign students every Saturday a bus or two for excursions to visit some cities in the UK, mostly the England cities, such as Bolton, Liverpool, Bolton, Didsburry, Chester, Lancaster, Salford, Preston, Carlisle, Bolton, and Brighton. Manchester is able easily to be accessed by public transportation. There are trains from London that are operated since in the morning till late at night.

The fifth or the last reason is Manchester can be termed as the Student City. Have you ever been to Jogja? Do you know the similarity between Jogjakarta and Manchester? Jogjakarta is a student city in Indonesia; Manchester is a city of students in the UK. Nearly one hundred thousand students from various parts of the world exist in Manchester. There are at least four universities and several colleges in Manchester. The oldest university is Queen Victoria Mnchester University. It is located in the heart of Manchester. This is my university. The architecture of the buildings are mostly gothic types. I read in magazines that Vidi Alviano studied also in this university. Some other universities add the function of Manchester as a city mainstay for learning purposes.

Those are my reasons why I chose Manchester for my learning destination. They are Manchester is a metropolis city. My second reason is Manchester referred to as a football city. Furthermore, the third reason is the city of Manchester is cheap. My fourth reason is that Manchester is a city that is easily accessible. The last reason is Manchester can be termed as the Student City. I could share some interesting stories about my journey during my study in Manchester.