EARNING MANAGEMENT

In general, earnings management can be interpreted as an effort managers to intervene or influence the information in the financial statements with the purpose to deceive the stakeholder that wants to know the performance and condition of the company. The term intervention and deceive were used to the basis that earnings management is an act of cheating. On the other hand the earnings management is not an act of cheating,  because these activities are still using accounting methods and procedures generally accepted and recognized.

 

In agency theory explained that the difference in interest between the stakeholder and the manager of the company. The stakeholder will demand managers to work harder to maximize the value of the company. On the other hand managers make serious effort to maximize the value of the company will be an opportunity for managers to behave opportunistically to increase the prosperity of himself.

 

Financial statements is the media of important information for the stakeholder, on the other hand is used by managers to perform earnings management. For example, if the manager wants the company's performance look good then the managers can raise the earnings information is higher than actual earnings. In addition, the order performance of the company looks be spread evenly then the manager will organize information in ways that are the corporate profits not going fluctuate during some periods.

 

On the basis of these thoughts earnings management activities can give negative impacts, the example are as the owner does not get real income, prospective investors are wrong in investing, lender wrong in giving loans, and as regulatory authorities were mistaken in appraising the health of the company so it will make policies that are not appropriate.

 

In managing a company's managers must behave honestly and morally to perform its obligations. If you want to get more material values ​​or appreciation of the stakeholder then the manager can do other things such as increase sales, minimize production costs, expand market share, increase the quality of products or services. With it not only the managers that will increase welfare, but the stakeholder also will feel safe because companies achieve maximum value and its business directness is assured.

 

Reference:

Sulistyanto, H. Sri. , 2008. MANAJEMEN LABA: Teori dan Model Empiris. Jakarta : PT Gramedia Widiasarana Indonesia.

Pentingnya Menguasai Bahasa Inggris

Mempelajari bahasa inggris adalah sebagai bekal disaat kita semua akan melangkah dalam kehidupan globalisasi. Setiap orang wajib bergelut dalam dunia globalisasi jika ingin berkembang dan tidak berjalan di tempat. Dengan menguasai bahasa inggris seseorang dapat berkomunikasi lebih jauh, sehingga wawasannya dalam teknologi informasi sendiri akan lebih terbuka, dan memiliki kemampuan berkomunikasi menggunakan bahasa inggris adalah salah satu modal besar untuk melangkah dalam dunia dan kemajuan teknologi yang selalu bergerak maju.

Bahasa Inggris merupakan bahasa internasional di dunia, dan sudah menjadi bahasa pengantar utama di dunia, jadi mau tidak mau bahasa Inggris harus dikuasai secara aktif baik lisan maupun tulisan. Tidaklah mustahil perkembangan teknologi yang semakin pesat menuntut kita untuk lebih aktif dalam menanggapi arus informasi global sebagai aset dalam memenuhi kebutuhan pasar.

Sebagai bahasa pergaulan dunia bahasa Inggris bukan hanya sebagai kebutuhan akademis karena penguasaannya hanya terbatas pada aspek pengetahuan bahasa melainkan sebagai media komunikasi global. Di dunia usaha yang makin mengglobal, semakin banyak perusahaan lokal  termasuk perusahaan Indonesia telah masuk ke pasar dunia dan menggunakan bahasa inggris sebagai alat komunikasi utama, dan semakin banyak perusahaan internasional yang masuk ke pasar lokal, penggunaan bahasa Inggris yang menjadi bahasa ”bisnis” makin dirasakan sebagai suatu keharusan. Selain itu, terlihat banyak sekali kasus yang kita jumpai dimana seringkali negosiasi gagal karena salah paham dengan calon mitra asing, pekerjaan tertunda karena komunikasi yang terbata-bata dengan klien dari Negara lain atau lamaran kerja di sebuah perusahaan asing ditolak karena kemampuan berbahasa Inggris yang kurang dan kesempatan kerja sama dengan perusahaan kelas internasional batal akibat tidak bisa menyediakan tenaga kerja yang bisa berbahasa Inggris.

Beberapa alasan mengapa bahasa Inggris penting untuk dipelajari khususnya dalam dunia pekerjaan adalah sebagai berikut:

1. Untuk meningkatkan pemahaman secara global

Bahasa Inggris adalah bahasa dunia. Jika Anda sudah menguasai bahasa inggris secara benar, maka Anda berpeluang untuk bisa memahami kondisi global saat ini. Paling tidak, Anda sudah mengerti dengan berbagai istilah asing maupun bisa meng-eksplorasi kondisi dan pemahaman yang berlaku secara global.

2. Untuk meningkatkan potensi kerja

Tidak bisa dipungkiri, kemampuan bahasa Inggris mutlak diperlukan untuk menunjang karier bagi para karyawan maupun bagi para pencari kerja yang sedang dalam tahap mencari kerja. Bahkan untuk beberapa perusahaan multinasional, kemampuan bahasa inggris Anda akan langsung di uji pada tahap akhir sesi wawancara.

3. Untuk meningkatkan kemampuan bahasa kita sendiri

Johann Wolfgang von Goethe pernah berkata: "Those who know nothing of foreign languages, knows nothing of their own." Kemampuan berbahasa manusia sungguh tidak terbatas, karena pada dasarnya bahasa adalah cara/alat untuk berkomunikasi. Sehingga pada orang-orang yang memiliki kemampuan bahasa asing yang mumpuni, biasanya juga sangat piawai berkomunikasi dengan bahasanya sendiri.

4. Untuk mengasah kognitifitas dan keterampilan dalam hidup

Bagaimanapun juga ketrampilan bahasa adalah skill yang diperlukan setiap manusia. Kebutuhan bersosialisasi dan memahami perilaku manusia adalah alasan kenapa setiap orang butuh mempelajari kemampuan berbahasa dengan baik dan benar.

5. Untuk meningkatkan peluang masuk ke perguruan tinggi

Untuk para pelajar yang ingin meneruskan ke perguruan tinggi favorit, maka mutlak diperlukan skill dan knowledge bahasa inggris yang baik.

6. Untuk membuat perjalanan lebih layak dan menyenangkan

Anda punya rencana ke luar negeri? Maka jangan ditunda lagi untuk mulai belajar bahasa inggris dari sekarang. Jangan sampai Anda mengalami kesusahan karena Anda tidak mempunyai kemampuan berbahasa Inggris sama sekali.

7. Untuk memperluas pilihan studi keluar negeri

Anda ingin berkuliah atau meneruskan kuliah Anda di luar negeri? Belajarlah bahasa inggris mulai sekarang.

8. Untuk meningkatkan value Anda dan agar Anda lebih dihormati

Dengan menguasai bahasa inggris Anda akan lebih dihormati di dalam lingkup sosial Anda, karena tidak semua orang bisa menguasai bahasa ini. Dan ketika Anda maju untuk membuktikan kemampuan Anda, maka Anda akan satu tingkat di atas orang rata-rata.

9. Untuk menjalin persahabatan maupun membangun jaringan Internasional

Anda sudah mahir melakukan percakapan dalam bahasa inggris? atau Anda sudah jago menulis dengan bahasa inggris? Maka gunakan kemampuan itu untuk mencari teman dari belahan dunia mana saja (ingatlah bahwa bahasa inggris adalah bahasa dunia) ataupun membangun kerjasama dan jaringan bisnis Internasional Anda.

Referensi :

http://www.balienglishcourse.com/reason/mengapa-bahasa-inggris-penting.html

http://www.kampunginggrisunicef.com/2013/12/pentingnya-bahasa-inggris-di-dunia.html

The Absorption Process of Business Management Term English to Indonesian

Subject            : Business English 2
Groups       :        1. Arie Dwi Putra                  (11210036)

                                    2. Bayang Dwi Fahrizal        (11210338)

3. Hans Elbert                        (13210129)

4. Richo Priambodo              (15210885)

 

INTRODUCTION

In the current era of globalization, more local Indonesian companies entering into the world market, and more international companies enter the local market, the use of English became the language of "business" to be a necessity. In addition, the look of the case where negotiations often fail because a misunderstanding with prospective foreign partners, the work was delayed because of stammering communication with the client from another country or a job application at a foreign company rejected because the English language skills and a lack of employment opportunities of international cooperation canceled because the companies can not provide an employee that can speak English.

To master the English language with good teaching and learning process should emphasize to the aspects of training (Trial and Error) so it will be actively involved in the expression or idea  according to real conditions. Basically mastery of the English language consists of listening, writing, speaking and reading. With good English language skills, will open a lot of opportunities to obtain a good job, especially in multinational companies that did require good English language skills to expand relationships in the international world because English is the language of international relations in general and useful to be able to compete in the era of globalization.

An understanding of the English language is not just how to speak and the selection of appropriate vocabulary, but also how the translation in Indonesian. This is due to Indonesian since the beginning of its growth is open to the absorption of foreign vocabulary which is a consequence of contact that occurs between human languages. Absorption of foreign words based on the need to meet and provide a means to communicate. The process of absorption of foreign words have lasted hundreds of years ago. Many loanwords which later became part of the vocabulary of Indonesian.

Loanword is a word that is derived from other languages ​​(local language / foreign language) then spelling, pronunciation, and writing suited to the narrative of the people of Indonesia to enrich vocabulary. Every community has the way language is used to express ideas and feelings, or to mention or refer to objects in the environs. Until at the time, the words generated by the deal itself is generally sufficient public purpose, but when there is a relationship with another language community, it may be an idea, a concept, or a new item that comes from outside the culture.

Departure from the development of science and technology and the demands of more advanced age and modern, it takes a mastery of English language skills, especially as a means of international communication. It is intended that we as citizens of Indonesia are able to compete in the international arena and able to socialize with people in a free market. And many opinions that say that learning English is very important for anyone. Both young and old. Ranging from school children, ordinary people, workers, employers, students, and even housewives.
 

ANALYSIS

The analysis used is descriptive qualitative analysis where the data used is a business management term from English to Indonesian which is international usage. Data used secondary data sourced from the internet ( http://blog.uin-malang.ac.id ), which is a dictionary term management and financial terms in the dictionary gathered from several sources such as Bank of Indonesia, Bapepam, Bappepti, Badan Pusat Statistik, and the Insurance Council of Indonesia.

Discussion

1. The Absorption with Adjustment of Spelling and Pronunciation

Example:

No	Resource Language	Target Language
1	Deflation	Deflasi
2	Contract	Kontrak
3	Capitalism	Kapitalisme
4	Deviezen	Devisa
5	Variable	Variabel

In the contract term is absorbed into the kontract, prefix-co in the source language is converted to prefix-ko in the target language. The capitalism term is absorbed into kapitalisme, the suffix-sm on in the source language with the suffix-sme in the target language.

2. The Absorption with Adjustment of Spelling without Adjustment of Pronunciation

Example:

No	Resource Language	Target Language
1	Deficit	Defisit
2	System	Sistem
3	Macro	Makro
4	Credit	Kredit

The term deficit is absorbed into defisit, letter / c / in the source language is converted to  / s / in the target language. The term macro is absorbed into the makro, letter / c / in the source language is converted to / k / in the target language.

3.      The Absorption with Adjustment of Pronunciation without Adjustment of Spelling

Example:

No	Resource Language	Target Language
1	Bank	Bank
2	Program	Program
3	Margin	Margin
4	Bonanza	Bonanza

The terms used in the source language into the target language absorbed without changing the spelling. Absorption is only done on the adjustment pronunciation. Absorption term business management from English to Indonesian as adaptation based on spelling and pronunciation systems of Indonesian in order to become good language.

CONCLUSION

The loanwords increasing the riches of Indonesian vocabulary. However, absorption or borrowing foreign words will also cause confusion, doubt, or error. From the examples above it is clear that affect the use of the English language vocabulary and structure even Indonesian. Many words change. The changes that occur, can sometimes cause confusion in its use. In fact, the use of Indonesian and English are often combined in a series of sentences. It happens so that people who use it will look more modern.

The absorption can increasing the Indonesian vocabulary. This is certainly going to be easier for us to interact specifically with other countries. However, absorption of the vocabulary should not be taken for granted. In the absorption process must be done selectively, so that the characteristics of Indonesian will not be lost

It is expected that the socialization of intensive Indonesian term that the identity of the Indonesian vocabulary is not eroded by the vocabulary of a foreign language, so that the expected future discourse that there is no longer a foreign language vocabulary more familiar to users than the Indonesian own.

REFERENCES

http://suzieitaco.wordpress.com/2013/03/11/pentingnya-kemampuan-bahasa-inggris-dan-public-speaking/

http://id.wikipedia.org/wiki/Kata_serapan_dalam_bahasa_Indonesia

http://rubrikbahasa.wordpress.com/2010/12/15/dampak-positif-penggunaan-kosakata-asing/

http://santie-san.blogspot.com/2013_05_01_archive.html

http://asmaul-aja.blogspot.com/2013/05/pentingnya-belajar-bahasa-asing.html

Said, Marshadi dan Ria Puspitasari. 2009.  MODEL PENYERAPAN ISTILAH MANAJEMEN BISNIS (SEBUAH PEMERKAYAAN ISTILAH BAHASA INDONESIA DARI BAHASA INGGRIS). Depok : Universitas Gunadarma