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"Accountancy can form and be formed by environment where about the accountancy developed. Accountancy expanding in this time is notching from capitalism ideology. Capitalism born from rational values, liberalism values, and materialism values with understanding assuming society prosperity will only be obtainable production is well delivered to every individual giving infinite facility for resources management in reaching target. While islam as alternative ideology needed as comprator expected can fulfill accountancy society demand which own in justice and justification value. Sccountancy concept consist of financial statement target, postulate, theoritical concept, accountancy technique and principle in influenced by capitalist ideology with rational value, freedom, and assess items. Justice and Justification expected may not be separated from having shariate accountancy based on tauwheed"

"The research examines the intensity of market competition and budget emphasis on the relationship between budgetary participation and slack. Forty four managers from hotel industry in Jakarta had participated in the research. The collecting data employed used a questionnaire survey via electronic-mail. Data were analyzed using a two-way analysis of variance. The results showed that the relationship between budgetary participation and slack were dependent on the intensity of market competition and budget emphasis. Under low levels of the intensity of market competition, budgetary participation had a positive effect on budgetary slack, but under high levels it had a negative effect. The higher budget emphasis, the more positive was the relationship between budgetary participation and slack."

"Laporan magang ini berisi mengenai prosedur perlakuan akuntansi pendapatan dan piutang usaha yang dimiliki PT A pada periode kuarter kedua tahun 2011. PT A merupakan suatu perusahaan yang bergerak di bidang usaha jasa periklanan. Terdapat dua sumber pendapatan utama bagi perusahaan, yaitu kegiatan media dan produksi. Untuk kegiatan media, perusahaan mengakui pendapatannya berdasarkan konfirmasi yang diterima dari media house bahwa iklan telah ditayangkan. Sedangkan untuk kegiatan produksi, perusahaan mengakui pendapatan ketika material iklan yang telah diproduksi diterima oleh klien. Secara keseluruhan, kontrol internal PT A berjalan dengan baik karena terdapat pemisahan tugas dan hasil pekerjaan telah ditinjau terlebih dahulu oleh finance director dan finance manager. Selain itu, PT A memiliki sistem pencatatan dan prosedur penyajian akun pendapatan dan piutang yang sesuai dengan standar akuntansi yang berlaku di Indonesia.

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This report is to investigate the procedures for the accounting treatment ofrevenue and trade receivables at PT A as of the second quarter of 2011. PT A is an advertising agency. There are two main revenue sources for PT A, which are media and production. For Media activities, the Company recognizes its revenue based on the confirmation received from Media house that the advertisements have been published. Meanwhile, revenue from production activities represents revenue that Company recognizes by providing advertisements material to the clients. Overall, the internal controls work well because there is a separation of duties and the work has been reviewed in advance by the finance director and finance manger. In addition, PT A has a recording system and procedures for the presentation of accounts receivable and revenue in accordance with applicable accounting standards in Indonesia."

"Tesis ini menganalisis hubungan pemerintah pusat dan pemerintah daerah dalam pengelolaan anggaran kesehatan di Indonesia. Tesis ini disusun dengan menggunakan metode penelitian doktrinal. Skema dan mekanisme realisasi hubungan keuangan menunjukkan desentralisasi fiskal melalui Transfer ke Daerah. Dalam hal bidang kesehatan, Transfer ke Daerah meliputi Dana Alokasi Khusus Fisik, Dana Alokasi Khusus Non Fisik, dan Dana Alokasi Umum. Contohnya, Provinsi DKI Jakarta dan Kota Bogor menerima berbagai bentuk dana ini dari pemerintah pusat. Pertanggungjawaban pengelolaan anggaran dilakukan melalui pelaporan penyerapan dana, capaian keluaran, dan dampak kegiatan. Jika laporan tidak tepat waktu atau tidak sesuai ketentuan, penyaluran dana terhambat, mengganggu program kesehatan. Rekomendasi mencakup penyesuaian skema transfer berdasarkan kondisi keuangan daerah, penerapan sanksi tegas bagi pelanggaran pelaporan, dan peningkatan pengawasan, serta pelatihan teknis untuk meningkatkan kapasitas pengelolaan keuangan daerah.

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This thesis analyzes the relation between the central and regional governments in managing the health budget in Indonesia. The research is conducted using a doctrinal method. The financial relationship framework and mechanisms demonstrate fiscal decentralization through central government transfer. In the health sector, these transfers include specific purpose transfer and general purpose transfer. For example, DKI Jakarta Province and Bogor City receive various forms of these funds from the central government. Accountability in budget management is carried out through reports on fund absorption, output achievements, and the impact of activities. If reports are not timely or do not meet the requirements, fund disbursement is delayed, disrupting health programs. Recommendations include adjusting transfer schemes based on regional financial conditions, imposing strict sanctions for reporting violations, and enhancing oversight and technical training to improve regional financial management capacity."