Minggu, 03 November 2019

INTERNET USER GROWTH

INTERNET USER GROWTH


          The development and use of technical devices that help in virtually all forms of human activity, entertainment, education, trade, government and communications are nothing out the ordinary. People have always acquired new devices or equipment as their need for them arose and as long as those devices were available. As a matter of fact, the entire history of mankind has been permeated by the unstopping endeavour to tame, cultivate and wield natural forces trough improved processes and artefacts. In a sense, then, the history of mankind is also a history of the development of artefacts, the history of technology. The internet has replaced the position of libraries or books which are repositories of knowledge. All information from the past until now is contained quite complete on the internet. Sites like "wikipedia" become the largest online library, where almost all information we will get easily and for free (pay only internet access fees).



           Countries that control the internet in the millennium era are certain to be developed countries if the internet is used wisely, especially in the fields of research, education, administration, socialization, networking and business. With the internet, we know quickly the development of technological research in various parts of the world. Through online administration in government, the practice of corruption in making letters can be minimized.

              From the data INTERNET WORLD STATUS, in the last decade the number of internet users (netter) in the world increased dramatically. From 0.4% of all the world's population in 1995, it has now increased nearly 60 times in 2008. And since 2000, the growth of the world netter has increased by an average of 2% of the total world population.

Year Internet User Population
1995  16,000,000       0.4%
1996  36,000,000       0.9%
1997  70,000,000       1.7%
1998  147,000,000     3.6%
1999  248,000,000     4.1%
2000  361,000,000     5.8%
2001  513,000,000     8.6%
2002  587,000,000     9.4%
2003  719,000,000     11.1%
2004  817,000,000     12.7%
2005  1,018,000,000  15.7%
2006  1,093,000,000  16.7%
2007  1,319,000,000  20.0%
2008  1,565,000,000  23.3%
2009  1,802,000,000  27.9%
2011  2,267,000,000  34.5%
2013  2,800,000,000  44.9%


            Of the 1.5 billion netters currently, 41% are in Asia, followed by Europe 25% followed by North America 16%. And Africa is the continent with the smallest netter level in the world at only 5.6%.The large number in Asian countries is very reasonable considering that more than 55% of the world's population is in the Asian continent, which is 3.7 billion people out of the total world population of 6.7 billion people. While the largest percentage of netter to the total world population is still held by the countries in the North American region (United States and Canada) which reach 73.1%. Meanwhile, net penetration in Asia only reached 17.2%.

              With the growth trend of the internet in recent years, Indonesia has become a very potential netter market share. It is estimated that for 2008, 2009 and 2010, Indonesia's netter growth trend will increase by an average of 20%. Beginning in 2008, the number of Indonesian netters was around 25 million users. And at the end of 2008 it was estimated that it had reached 30 million users. But this 30 million figure is still relatively small because only 13% of Indonesia's population enjoys internet facilities, this figure is still far from the world net penetration reaching 23.5% or 17.2% in Asia. The percentage of Indonesian netters (13%) is still far behind that of neighboring countries in Asia such as Singapore, Malaysia, Thailand and China.
Malaysia: 62.8% netter
Philippines: 14.6%
Thailand: 20.5%
Vietnam: 24.2%
China: 22.4%
South Korea: 76.1%
Japan: 73.1%

           From the penetration data above, the mastery of information technology in the Indonesian internet field is still inferior to neighboring countries. This should be a trigger for the government and internet service providers to continue to encourage internet growth, both in terms of facilities, speed and cost. And in terms of the 1945 Constitution, internet services can be included in the business category that controls the lives of many people. So, it is better if the government establishes a law while establishing a state-owned company that provides internet services to the wider community given the importance of the internet in the wheels of education, information and our economy.

          As the conclusion the size of the growth of netter without strict regulations and law inforcement from the government and its law enforcement agencies, will result in the presence of the internet instead of providing huge benefits but could be disastrous for this nation. Every technology will be useful if managed and utilized appropriately and wisely. If not, disaster and disaster will befall



RESOURCES:
Endeshaw, Assafa. 2001. Internet and E-Commerce Law. Singapore: Pearson Education Asia Pte Ltd

Rabu, 09 Oktober 2019

RESUME


Jakarta, October 6th 2019

Attention to:
Head Manager
PT. Indofood Sukses Makmur BogasariTop of Form
Bottom of Form

Wisma Indosemen Lt.18 Kav.70-71, Jl. Jend. Sudirman, RT.3/RW.3, Kuningan, Setia Budi
Jakarta

Dear Sir or Madam,

With this letter I would like to apply for a job as Accountant it was advertised in Kompas job opportunity post on September 25th 2019.

I am fresh graduate from Gunadarma University but i have work experience in my father company. I have accounting skill. . My strength are
Diligently completing something according to the deadline given, Obey all rules and regulations Smart and clever, Confidence. Have good analitic and many more. With my strength i’m optimistic to get enough qualifications.

I am looking for new experience and get better career in
PT. Indofood Sukses Makmur Bogasari and hoping that I have enough qualifications to get the job. For your consideration, I have enclosed my identity

Name : Samuel Marselian
Place/Date of Birth : Bandung, August 21st 1999
Address : Jl. Muara 22 Jakarta
Email : Marselianksamuel911119@gmail.com
Marital Status : Single
Last Education : S1- Accounting

I look forward to hearing from you soon and I hope I can explain myself and my potential more in an interview.


Sincerely,
Samuel Marselian

Senin, 07 Oktober 2019

THE INTRODUCTION OF ACCOUNTING

ACCOUNTING




We all use accounting information in our daily lives for one or a variety of specific purposes. Where accounting information is expected to be defined as an information system that can measure and communicate financial information about economic activity. Accounting information is needed by the company management in formulating various decisions in solving all problems faced by the company. Accounting information generated from a financial statement is useful in preparing various projections, for example projections of future cash needs. For example, if we are considering buying a new vehicle that can be sold, we use information to determine whether we will be able to pay monthly installments.


But what is meant by accounting itself? Accounting is an information system that measures business activities, processes data into reports, and communicates the results to decision makers. Accounting is the "business language" because with accounting most business information is communicated. The company distributes accounting reports that summarize the company's financial performance to owners, creditors, the government, and potential investors. Good accounting is very important for business and good investment decisions. Poor accounting is something that cannot be tolerated. Investors will sell their shares and drop their share prices in response to indications of a company's accounting disharmony. The better we master the language of business, the better we will manage the company.




In the world of accounting known as accounting theory. Accounting theory is a branch of accounting consisting of systematic statements about principles and methodologies that differentiate from practice. Vernon Kam (1986) considers that accounting theory is a comprehensive system which includes postulates and theories related to it. He divides elements of the theory into several elements: basic postulates and assumptions, definitions, accounting objectives, principles or standards, and procedures or methods

Vernon Kam (1986) argues that the function of the existence of accounting theory is to become a guideline for accounting standard drafting institutions to compile their standards, provide a reference frame for solving accounting problems in the absence of official standards, determine limits in terms of doing "judgment" in preparing financial statements, improve the understanding and confidence of report readers of the information presented in the financial statements improve the quality of comparability

Hendriksen considers accounting theory as a set of general principles to be able to provide a general frame of reference from which accounting practices are valued. The accounting theory formulated will not be able to keep up with economic, social, technological and scientific developments that are so fast.

The American Accounting Association's Committee on Concepts and Standards for External Reports states that there is no complete financial accounting theory that covers and fulfills the desires of all circumstances and time effectively therefore. In the existing financial accounting literature is not accounting theory but a collection of theories that can be formulated to overcome differences in requirements desired by users of financial statements


For the formulation of accounting theory it cannot rely solely on accounting theory, it must use accounting literature and other relevant disciplines. But accounting theory is a very important instrument in compiling and verifying the accounting principles used in preparing financial statements to be presented to its users.

As a conclusion, accounting theory is a concept of the proposition that presents systematically the description of accounting phenomena that explains the relationship between variables and other variables in the accounting structure with the intention to explain and predict phenomena that may arise. There is no complete accounting theory at any time. Therefore accounting theory must also cover all accounting literature which provides approaches that differ from one another.

Source:
J. Weygandt, Jerry. dkk. 2005. Accounting Principles. USA: John Wiley & Sons, inc
Jusup, Al Haryono. 2011. Dasar-Dasar Akuntansi. Yogyakarta: Bagian Penerbitan Sekolah Tinggi Ilmu Ekonomi YKPN
harahap, sofyan syafri. 2007. Teori Akuntansi edisi revisi. Jakarta: Grafindo


My Profile

My Profile

Hola amigos allow me to introduce my self My name is Samuel Marselian,you can call me Sam, Samuel, or Marsel. I was born in Bandung,August 21st 1999. But currently I live in Jakarta. The reason why i live in Jakarta because I’m studying at Gunadarma University. Before I lived in Jakarta, i lived in Sukabumi. From from elementary to  senior high school i lived in Sukabumi. Sukabumi it’s nice place to stay because the weather is cold. First time i came to Jakarta i feel different because the weather it’s so hot here. My skin feels burning and i feel thirsty all the time. But i have to adapt here. Day by day i can finally adapt here. My hobby are playing basketball, playing drum, watching film and many more. I really like playing basketball. I played basketball since elementary school. My idol in basketball is Kevin Durant. He is playing in Brooklyn Nets but now he is injured and he will comeback next year to play with Nets. I can’t wait he comeback with Nets.

My current age is only 20 years old. I am the only child in my family. I don’t have brother and sister in my house, but I am happy.  I live Jakarta with my aunty. My parents name are Mr. Iwan and Mrs. Omarsih. My mother works as an teacher in BPK PENABUR elementary school,while my father works as an  Human Resources Department in her company. I really like eat fried tofu and drink Cappucino.

Now i will explain my strength and weakness. My strength are Diligently completing something according to the deadline given, Obey all rules and regulations Always get top 3 in class, Confidence. Have good analytic and many more. My weakness are don't want to take risks, can’t negotiate, sometimes lazy, sensitive, selfish, and many more. That’s a brief description about my strength and weakness.

Certainly, I am studying at Faculty Economic Gunadarma University, majoring Accounting. I have graduated from Mekar Tanjung Kindergarten, BPK PENABUR elementary school, BPK PENABUR Junior High School and   BPK PENABUR senior high school. That all from me. thank you for your patient to read my blog. Adios Amigos



Jumat, 12 Juli 2019

HUKUM DAGANG


Hukum Dagang
Setelah kita sudah membahas tentang hukum perikatan dan hukum perjanjian pada kesempatan kali ini kita akan membahas tentang hukum dagang. Hukum dagang tidak berbeda jauh dengan hukum perikatan. Hukum dagang juga merupakan pembahasan terakhir dari bab ini setelah kita membahas hukum perjanjian dan hukum perikatan.
Hukum dagang adalah ilmu yang mengatur hubungan antara suatu pihak dengan pihak lain yang berkaitan dengan urusan-urusan dagang. Definisi lain menyatakan bahwa hukum dagang merupakan serangkaian norma yang timbul khusus dalam dunia usaha atau kegiatan perusahaan
Hukum dagang adalah hukum perikatan yang timbul khusus dari lapangan perusahaan. Hukum perdata diatur dalam KUH Perdata dan Hukum Dagang diatur dalam Kitab Undang-Undang Hukum Dagang (KUHD). Kesimpulan ini sekaligus menunjukkan bagaimana hubungan antara hukum dagang dan hukum perdata. Hukum perdata merupakan hukum umum (lex generalis) dan hukum dagang merupakan hukum khusus (lex specialis). Dengan diketahuinya sifat dari kedua kelompok hukum tersebut, maka dapat disimpulkan keterhubungannya sebagai lex specialis derogat lex generalis, artinya hukum yang bersifat khusus mengesampingkan hukum yang bersifat umum. Adagium ini dapat disimpulkan dari pasal 1 Kitab undang-Undang Hukum Dagang yang pada pokoknya menyatakan bahwa: “Kitab Undang-Undang Hukum Perdata seberapa jauh dalam Kitab Undang-Undang Hukum Dagang tidak khusus diadakan penyimpangan-penyimpangan, berlaku juga terhadap hal-hal yang disinggung dalam Kitab Undang-Undang Hukum Dagang.
Hukum dagang masuk dalam kategori hukum perdata, tepatnya hukum perikatan. Alasannya karena hukum dagang berkaitan dengan tindakan manusia dalam urusan dagang. Oleh karena itu hukum dagang tidak masuk dalam hukum kebendaan. Kemudian hukum dagang juga berkaitan dengan hak dan kewajiban antarpihak yang bersangkutan dalam urusan dagang. Hukum perikatan mengatur hal ini. Itulah sebabnya hukum dagang dikategorikan ke dalam hukum perikatan. Hukum perikatan adalah hukum yang secara spesifik mengatur perikatan-perikatan dalam urusan dagang.
Hubungan antara KUHD dengan KUH perdata adalah sangat erat, hal ini dapat dimengerti karena memang semula kedua hukum tersebut terdapat dalam satu kodefikasi. Pemisahan keduanya hanyalah karena perkembangan hukum dagang itu sendiri dalam mengatur pergaulan internasional dalam hal perniagaan.
Hukum Dagang merupakan bagian dari Hukum Perdata, atau dengan kata lain Hukum Dagang meruapkan perluasan dari Hukum Perdata. Untuk itu berlangsung asas Lex Specialis dan Lex Generalis, yang artinya ketentuan atau hukum khusus dapat mengesampingkan ketentuan atau hukum umum. KUHPerdata (KUHS) dapat juga dipergunakan dalam hal yang daitur dalam KUHDagang sepanjang KUHD tidak mengaturnya secara khusus.

Sejarah Hukum Dagang 

Perkembangan hukum dagang di dunia telah berlangsung pada tahun 1000 hingga 1500 pada abad pertengahan di Eropa. Kala itu telah lahir kota-kota yang berfungsi sebagai pusat perdagangan, seperti Genoa, Venesia, Marseille, Florence hingga Barcelona. Meski telah diberlakukan Hukum Romawi (Corpus Iulis Civilis), namun berbagai masalah terkait perdagangan belum bisa diselesaikan. Maka dari itu dibentuklah Hukum Pedagang (Koopmansrecht). Saat itu hukum dagang masih bersifat kedaerahan. Kodifikasi hukum dagang pertama dibentuk di Prancis dengan nama Ordonance de Commerce pada masa pemerintahan Raja Louis XIV pada 1673. Dalam hukum itu terdapat segala hal berkaitan dengan dunia perdagangan, mulai dari pedagang, bank, badan usaha, surat berharga hingga pernyataan pailit. Pada 1681 lahirlah kodifikasi hukum dagang kedua dengan nama Ordonance de la Marine. Dalam kodifikasi ini termuat segala hal berkaitan dengan dagang dan kelautan, misalnya tentang perdagangan di laut. Kedua hukum itu kemudian menjadi acuan dari lahirnya Code de Commerce, hukum dagang baru yang mulai berlaku pada 1807 di Prancis. Code de Commerce membahas tentang berbagai peraturan hukum yang timbul dalam bidang perdagangan sejak abad pertengahan. Code de Commerce kemudian menjadi cikal bakal hukum dagang di Belanda dan Indonesia. Sebagai negara bekas jajahan Prancis, Belanda memberlakukan Wetboek van Koophandel yang diadaptasi dari Code de Commerce. Meski telah dipublikasikan sejak 1847, penerapan Wetboek van Koophandel baru berlangsung sejak 1 Mei 1848. Lalu Belanda menjajah Indonesia dan turut mempengaruhi perkembangan hukum dagang di Indonesia. Akhirnya lahirlah Kitab Undang-undang Hukum Dagang (KUHD) yang diadaptasi dari Wetboek van Kopphandel yang kemudian menjadi salah satu sumber dari hukum dagang Indonesia.

Sumber Hukum Dagang

Hukum dagang di Indonesia tidak tercipta begitu saja, melainkan berdasarkan pada sumber. Terdapat tiga jenis sumber yang menjadi rujukan dari hukum dagang, yakni hukum tertulis yang sudah dikodifikasikan, hukum tertulis yang belum dikodifikasikan dan hukum kebiasaan.
Pada hukum tertulis yang sudah dikodifikasikan, hal yang menjadi acuan adalah KUHD yang mempunyai 2 kitab dan 23 bab. Dalam KUHD dibahas tentang dagang umumnya sebanyak 10 bab serta hak-hak dan kewajiban sebanyak 13 bab. Selain KUHD, sumber lainnya adalah Kitab Undang-undang Hukum Perdata (KUHPerdata) atau juga dikenal dengan istilah Burgerlijk Wetboek (BW). Salah satu bab pada BW membahas tentang perikatan.
Pada hukum tertulis yang belum dikodifikasikan, ada 4 Undang-undang yang menjadi acuan. Keempat UU itu adalah Undang-undang Nomor 40 tahun 2007 tentang Perseroan Terbatas, Undang-undang Nomor 8 tahun 1995 tentang Pasar Modal, Undang-undang Nomor 32 tahun 1997 tentang Perdagangan Berjangka Komoditi dan Undang-undang Nompr 8 tahun 1997 tentang dokumen perusahaan.
Adapun pada hukum kebiasaan, hal yang menjadi sumber adalah Pasal 1339 KUH Perdata dan Pasal 1347 KUH Perdata.