POSTER
Kamis, 26 Desember 2019
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
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.
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