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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 relation between state and civil society in the national land development rules is the relation oriented toward prosperity based on fair and justice in society according to the constitution article 33 (3) 1945...."

"Fokus penelitian ini adalah mengenai penyelesaian masalah pelanggaran HAM di Indonesia (2001-2005) dan Argentina (1983-2007) melalui KKR serta Pengadilan HAM pada masa transisi. Permasalahan penelitian ini adalah perbandingan penerapan keadilan transisi antara Indonesia dan Argentina melalui KKR serta Pengadilan HAM. Pengumpulan data dilakukan dengan studi literatur dan wawancara dengan narasumber yang terkait. Penelitian ini menggunakan teori keadilan transisi untuk menjelaskan bahwa penyelesaian masalah HAM di masa lalu dapat dilaksanakan pada masa transisi demokrasi salah satunya melalui KKR dan Pengadilan HAM. Penelitian ini menunjukan bahwa demokrasi yang belum stabil di masa transisi di Indonesia dan Argentina mempengaruhi proses penyelesaian pelanggaran HAM masa lalu.

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This thesis focuses to settlement of violation of human rights in Indonesia (2001-2005) and Argentine (1983-2007) by commision of truth and reconciliation and human rights trial. The problem is comparison of transitional justice assembling between Indonesia and Argentine through commision of truth and reconciliation and human rights trial. The data was collected by study of literature and in-depth interview with the related informants.

This thesis uses transitional justice theory to explain that settlement past human rights violation could be excecute in transition of democracy that ones of its methods are commision of truth and reconciliation and human rights trial. This study concludes that unstable democracy in transition time either in Indonesia or Argentine affects to settlement of past human rights violation process."

"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."

"Keadilan merupakan salah satu tema abadi dalam filsafat, khususnya filsafat sosial. Hal ini dikarenakan keadilan merupakan salah satu tali penjalin ataupun tiang penopang utama bagi tegaknya suatu komunitas."

"This study explores managerial behavioral responses associated with performance measurementsystem. Design of performance measurement system is investigated financial and non-financialmeasures related to the four perspectives of Balanced Scorecard (BSC). This paper examineswhether a role conflict and procedural fairness affect the relationship between performance measureand managerial performance. Based on a sample of 67 managers of regional Bank in Pekanbaru,the results from a structural model tested using Partial Least Squares indicate a relationshipbetween performance measurement system and managerial performance is mediated by a role ofconflict. However, this study not supported that procedural fairness mediated relationship betweenperformance measurement system and managerial performance. These results may have importanttheoretical and practical implications.AbstrakPenelitian ini mengamati respon perilaku manajerial dihubungkan dengan sistem pengukurankinerja. Desain sistem pengukuran kinerja yang diselidiki adalah pengukuran keuangan dan nonkeuangan yang berhubungan dengan empat perspektif dari Balanced Scorecard (BSC). Penelitian inimenguji apakah konflik peran dan keadilan prosedural memengaruhi hubungan antara pengukurankinerja dan kinerja manajerial. Berdasarkan sampel dari 67 manajer pada Bank regional di KotaPekanbaru, hasil pengujian model struktural menggunakan Partial Least Square menunjukkanbahwa konflik peran memediasi hubungan sistem pengukuran kinerja dengan kinerja manajerial.Namun, penelitian ini tidak dapat membuktikan bahwa keadilan prosedural memediasi hubungansistem pengukuran kinerja dengan kinerja manajerial. Hasil penelitian ini memiliki implikasi teoridan praktik yang penting."