A leading it-based higher education institution


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A leading IT-based higher education institution……

  • A leading IT-based higher education institution……


First Lecture

  • First Lecture

  • A BRIEF HISTORY OF ACCOUNTING

  • Dr. Dharma Tintri Ediraras, SE., Ak., MBA

  • Auditorium D340

  • Margonda Campus

  • Monday, 11th July 2010



Overview of economics

  • Overview of economics

  • Learn more about accounting

  • Accounting Carriers







Name: Dharma Tintri Ediraras No Register Akuntan : D835

  • Name: Dharma Tintri Ediraras No Register Akuntan : D835

  • Education: (1) Padjadjaran University, Indonesia

  • (2) Asean Institute of Technology, Thailand

  • (3) Padjadjaran University, Indonesia

  • Positions: (1) Head of Undergraduate Program in Accounting Gunadarma University

  • (2) Senior Lecturer & Advisory at Gunadarma University:

  • Faculty of Economics,

  • Master of Management,

  • Master of Information Sistem,

  • Doctorate Program in Economics

  • (3) Research Section of Accounting Educator Compartemen, Institute of Accountants Indonesia

  • (4) Assesor of National Accreditation Body at Directorate of Higher Education, National Eduation Department of RI

  • Others: (1) Junior Accountant at PT Kimia Pharma, 1985-1987

  • (2) Senior Accountant at KLM Airleines Indonesia, 1989

  • (3) Manajer, Athur Andersen certified Accounting Office, Bandung Branch, 1989 - 1990

  • (4) Temporer Counsultant at Internal Auditor Institute of Indonesia Chapter., 1994 - 1999



Activities

  • Activities

  • Research Leader

  • Model of strategic Planning Information System For SMEs (DP2M DIKTI, Diknas), 2006/7

  • Model of Letter Of Credit Document Management Via Intenet Technology, 2008

  • Model of ICT Based Political marketing for Major Election (Pilkada) In DKI Jakarta, 2011/13

  • Project Leader

  • STAR SDP Project (Diknas-UG, Bappenas & ADB), 2006-2008

  • Education Program Coordinator

  • Advanced IT Banking System Training Program, 1998/9

  • A training project for auditors within Bank of Indonesia

  • ETC.



The science of how scarce resources are allocated.



People always want more

  • People always want more

  • The question: Why can’t we have everything we want?

  • The answer: Because our wants exceed our resources!

  • Do you agree with that answer?



WHAT to produce

  • WHAT to produce

  • We never have enough time to do everything we want to and there are no enough resources in the economy to produce all the goods and services societies desires. So, we have to decide WHAT we want most, sacrificing less desired activities and goods.

  • HOW to produce

  • There are numerous ways of teaching a course. Once or twice a week? In the morning, at noon, in the afternoon, or in the evening? At an auditorium, a class, or a laboratory? The key is HOW to find an optimal way of teaching.

  • FOR WHOM to produce

  • After having made a cake, we have to slice it. The question is should everyone get an equal size? So, it deals with distribution



A traditional or basic definition: any place where goods are bought and sold.

  • A traditional or basic definition: any place where goods are bought and sold.

  • Participants: individual consumers (more than 200 millions); business firms; government agencies; and foreigners.





The willingness and ability to buy a range of quantities of a good at a range of prices, during a given time period. Ceteris paribus.

  • The willingness and ability to buy a range of quantities of a good at a range of prices, during a given time period. Ceteris paribus.

  • Demand is one half of the market exchange process; the other is supply.

  • This demand side of the market draws inspiration from the unlimited wants and needs dimension of the scarcity problem.

  • People desire the goods and services that satisfy their wants and needs. This is the ultimate source of demand.



Determinants of demand

  • Determinants of demand

    • price of its own
    • income
    • tastes
    • number and price of substitute goods
    • number and price of complementary goods
    • income
    • distribution of income
    • expectations
  • Movements along and shifts in the demand curve





The willingness and ability to sell a range of quantities of a good at a range of prices, during a given time period.

  • The willingness and ability to sell a range of quantities of a good at a range of prices, during a given time period.

  • Supply is one half of the market exchange process; the other is demand.

  • This supply side of the market is directly connected to the limited resources dimension of the scarcity problem.

  • Folks who have ownership and control over resources (labor, capital, land, and entrepreneurship) use them to produce the goods and services that satisfy other's wants and needs.

  • Ownership and control of resources is the ultimate source of supply.



Relationship between supply and price

  • Relationship between supply and price

    • as price rises, firms supply more
      • it is worth incurring the extra unit costs
      • they switch from less profitable goods
      • in the long run, new firms will be encouraged to enter the market
  • The supply curve



Determinants of supply

  • Determinants of supply

    • price
    • costs of production
    • profitability of alternative products
    • profitability of goods in joint supply
    • nature and other random shocks
    • aims of producers
    • expectations of producers
  • Movements along and shifts in the supply curve















































• Akuntan Publik

  • • Akuntan Publik

  • • Analist Sistem Informasi Akuntansi

  • • Akuntan Manajemen

  • • Akuntan Pemerintahan (Pajak)

  • • Akuntan Pendidik

  • • Manajer Keuangan

  • • Auditor Forensik

  • Corporate Secretary

  • • Wirausaha

  • Di berbagai bidang industri/usaha dan jenis organisasi



I. Lokal (Dalam Negeri)

  • I. Lokal (Dalam Negeri)

  • • Kantor Akuntan Publik (KAP)

  • - DKI Jakarta : 241 KAP & 164 KAP di BEJ

  • - Diluar DKI Jakarta : 441 KAP

  • - Rata-rata dibutuhkan 1000 Akuntan / Tahun.

  • • Akuntan Manajemen dan Controllership

  • - Rata-rata dibutuhkan 1000 Akuntan / Tahun

  • • Akuntan Pemerintahan (Pajak) / Comptoller

  • - Depkeu : Badan Pemeriksa Keuangan dan Pembangunan (BPKP) dan Badan Pemeriksa Keuangan (BPK), Bawasda di tiap-tiap provinsi di Indonesia

  • - KPK dan BI, etc



- BI dan Dep. Lainnya

  • - BI dan Dep. Lainnya

  • - Rata-rata dibutuhkan > 2.000 / Tahun

  • • Akuntan Pendidik

  • - Di PTN maupun di PTS

  • • Manajer Keuangan

  • - Rata-rata dibutuhkan > 2.000 / Tahun

  • Corporate Secretary

  • - Rata-rata dibutuhkan 100 / Tahun

  • • Analist SIA

  • - Rata-rata dibutuhkan 2.000 analist / Tahun

  • (Sumber: IAI, Depkeu, Depnaker & Deperindag; 2008)



II. Internasional (Luar Negeri)

  • II. Internasional (Luar Negeri)

  • - Arab Saudi & Timur Tengah, Rata-rata 2000 / tahun

  • - Singapore, Rata-rata 2000 / tahun

  • - Uni Eropa, Rata-rata 5000 / tahun

  • - USA, Rata-rata 10.000 / tahun

  • - Jepang, Hongkong, dll. Rata-rata 5000 / tahun

  • (Sumber: World Bank, Ford Foundation, JICA, EU; 2008)

















































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