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"Tujuan penelitian ini adlah untuk mengetahuib faktor-faktor yang memepengaruhi kualitas penerpan akuntansi dan berapa besar hubungan kualitas penerapan akuntansi dengan aksesbilitas permodalan pada industri kecil di Kota Palembang."

"In the nineteenth century most of Borneo was terra incognita; an area still to be mapped. In the writings of European travellers, the indigenous people were portrayed as stereotypes. In this article, I briefly examine the representation of the indigenous in the texts of three Western European travellers: the German Karl Bernhard von Saksen-Weimar-Eisenach (1792-1862), commander of the Netherlands East Indies Army (KNIL), Ida Pfeiffer (1797-1858), an Austrian traveller, and the Norwegian traveller Carl Bock (1848-1932). I then analyse the texts of three Hungarian travellers: the traveller and scientist, János Xántus (1825-1894), the Hungarian aristocrat and author, Manó Andrássy (1821-1891), and the young Hungarian explorer, Xavér Ferenc Witti (1850-1882). The texts of the Western European travellers are compared with texts by the Hungarian writers to discover if there were such a thing as a Hungarian view of Borneo and its people. This assumption proved unfounded. Although the three texts of the three Hungarian travellers are very different from each other, they are not much different from those of contemporary Western European travellers."

"Accounting reports on intangible assets have long been a problem, especially, those related to human capitals. They have become a problem whether they appear in balance sheet or not. These, human capitals have in fulfill asset definitions and recognition criteria. This paper highlights human capital reported in the United Kingdom football club's balance sheet. Ax we know the United Kingdom football industries have developed and yielded hundred billions pounds every year. They have also made football players become most important and most expensive in football clubs, with clubs paying regular large transfer fees in the transfer market to acquire players. FRS 10 Accounting /or intangible assets and goodwill, recommends capitalization as the most appropriate treatment for intangible assets. There are two main issues that will be analyzed in this paper, First, do football players fulfill the accounting criteria to be classified as assets of the football clubs? Second, if so how should they account for?"

"Alat berat memiliki peran yang sangat penting dalam mendukung aktifitas di industri pertambangan. Alat berat akan beroperasi dengan baik jika memperoleh pemeliharaan yang baik. Pemeliharaan yang baik erat kaitannya dengan pemilihan strategi pemeliharaan yang tepat. Maintenance Quality Function Deployment (MQFD) merupakan sebuah model yang dikembangkan oleh Pramod et. al. untuk meningkatkan kualitas pemeliharaan melalui strategi pemeliharaan yang dihasilkan. Keputusan strategis tersebut didasarkan atas suara pelanggan, delapan pilar Total Productive Maintenance (TPM) serta parameter pemeliharaan yang terdapat dalam TPM. Suara pelanggan diperoleh dari kuesioner untuk menentukan prioritas aspek kualitas pemeliharaan. Suara pelanggan yang telah diprioritaskan tersebut, selanjutnya diterjemahkan ke dalam bahasa teknis yang akan diterapkan oleh workshop untuk memperbaiki kualitas pemeliharaan yang ada berdasarkan atas delapan pilar TPM. Penentuan prioritas aspek kualitas pemeliharaan dan bahasa teknis yang akan diterapkan dilakukan dengan pembuatan House of Quality (HOQ) yang terdapat dalam Quality Function Deployment (QFD). Parameter pemeliharaan TPM dijadikan indikator untuk mengukur tingkat keberhasilan penerapan strategi yang telah dijalankan. Adanya indikator ini dimungkinkan untuk melakukan perbaikan kualitas pemeliharaan secara berkesinambungan.

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The heavy equipment has an important role to support the mining industry activity. The heavy equipment will operating well if maintained properly. Good maintenance relate with the election of the maintenance strategy. Maintenance Quality Function Deployment (MQFD) is a model that introduced by Pramod et. al. to improve maintenance quality through the strategic decision development. The strategic decision developed based on the voice of customer, eight pillars of Total Productive Maintenance (TPM) and the maintenance parameters on TPM. The voice of customer is gathered by spreading the survey and used to determine the priority of the maintenance quality aspect. The prioritized voice of customer then tran slated into technical language which will be implemented by the workshop to improve the maintenance quality based on eight pillars of TPM. Both of maintenance quality aspect and technical language are generated by the development of House of Quality (HOQ) that usually used in Quality Function Deployment (QFD) method. The TPM?s maintenance parameters used as an indicator to measure the performance of the strategy implementation. The indicator make the MQFD model has the ability to develop the maintenance quality continuous improvement."