Chapters reporting and disclosure
Noted that financial factors Corporate Governance Differences in Accounting Practice
Indonesia is progressing in terms of corporate governance. At least the new World Bank report said, there have been improvements Laws (Act) and the institutional, investor protection, strengthening transparency, and improving council performance.
However this is not equivalent to international standards, or at regional level are more advanced. The World Bank report, the Corporate Governance Standards and Code showed improvement. Particularly in the context of policy recommendations and provide a reference (benchmark) to investors in order to measure corporate governance in Indonesia.
There are at least three important points, there have been improvements in corporate governance. Among them:
1.Perbaikan legal frameworks such as law firms in 2007,
2.Peraturan corporate governance for banks issued by Bank Indonesia (BI),
3.Perpanjangan code of corporate governance baik.Perlindungan better for investors through the strengthening and enforcement of Bapepam-LK.
Although Indonesia has progressed quite rapidly over the last few years in improving corporate governance of companies listed on the stock. There are many great challenges. To protect investors and build capital markets, Indonesia needs to do more, especially in terms of implementation of best practices in the code and complete information with respect to whom the owner and the controlling company's assets, clearly Senior Private Sector Development Specialist, World Bank Group Corporate Governance in office buildings Indonesia Stock Exchange (BEI), Jakarta, Friday (10/12/2010).
World Bank present, the level of awareness and compliance with the code Indonesia will still low. This is indicated by the code of corporate governance is voluntary. The Company is not obligated to obey or give any explanation in relation to their compliance.
In addition, the Commissioner is still not doing their primary function and the influence of minority shareholders against the election of board members, is very small. Court performance is still very slow, and often not an option the shareholders to protect their interests or seek redress.
Good corporate governance will improve investor confidence, helping to protect small shareholders, and can encourage good decision making, and improve relations with workers, creditors and other stakeholders, he added.
Implementation of corporate governance would be a prerequisite for maximum draw long-term capital needed for sustainable economic growth. Report on corporate governance standards and codes (Report of Observance of Standards and Codes) is part of a global initiative to measure the laws and practices relevant to the principles of the OECD Principles of Corporate Governance 72 standard reports and the code has been performed in 59 countries, including South Asia and East
Problems Affecting Management in Decision Penganbilan
In a decision pengngambilan individual reactions with each other varies according to the conditions of each individual. There are individuals who can determine the attitude of the considerations that have been done, but there are also other individuals who seem to have difficulty to determine its position.
In practice there are several factors that influence the decision making process. Arroba (1998) mentions five factors factors affecting the decision making process, namely: (1) the information is known about the problems faced, (2) the level of education, (3) personality, (4) coping, in that it can be a life experience related to the problem (the adaptation), and (5) culture. The same thing was stated Siagian (1991) that there are certain aspects of internal and external that can affect decision-making process.
The internal aspects include:
Knowledge. Knowledge possessed by a person directly or indirectly will influence the decision-making. Usually the more extensive knowledge of a person getting the decision making process.
Aspects of personality. Aspect of personality is not visible to the eye but the major role for decision making.
While the external aspects of the decision making include:
Culture. Culture embraced by individuals as a framework for individual action. This is impacting on the decision making process.
Other people. Others in this case refers to how individuals see an example or how other people (especially people close) in decision making. To some extent the behavior of others in taking decisions in turn also affects the individual in making decisions perilkau.
Thus, someone who has taken a decision, basically he has made the selection of alternatives offered to him. However, things can not be denied is the possibility or the options available for action would be limited by the conditions and capabilities bersangkuran individual, social, economic, cultural, environmental, physical and psychological aspects
An educational leader must be able to become problem solvers for themselves and others. This is a logical consequence as a leader, because like it or not, like it or not, he must take a decision. Because of its position as a problem solver, he must really have a high analytical power, so his decision was considered thoroughly, which can be done through case studies, observations, and interviews focused.
Disclosure of Accounting The purpose of the Capital Market
According to Indonesian Wikipedia, the free encyclopedia, is the capital market activities related to public offering and trading of stocks, public companies relating to the issuance of shares, as well as the institutions and professions related to the stock. Capital markets provide a variety of alternatives for investors than other investment alternatives, such as: saving money in the bank, buying gold, insurance, land and buildings, and so forth.
Capital Markets acted as a liaison. Capital Markets acted as a liaison between investors by companies or government institutions through trade through long-term instruments such as bonds, stocks, and more. Ongoing functioning of capital markets (Bruce Lliyd, 1976), is to increase the flow of funds and long-term link with a "market criteria" that will efficiently support real economic growth as a whole.
In the capital markets much more attention to factors that contribute to the international accounting firm among executives, investors, market regulators, accounting standard makers and science educators is the internationalization of capital markets businesses around the world.
Federation of World Capital Markets (World Federation of Exchanges) reports that domestic companies listed its shares rising in some markets and decreases in some other markets during periods of decades now, which is partly due to mergers and acquisitions, which also resulted in the delisting of shares (delisting) conducted several related companies.
Sources:
http://akhmadsudrajat.wordpress.com/2010/01/25/konsep-pengambilan-keputusan-dalam-manajemen-pendidikan/
http://dididyah.blogspot.com/2011/04/tujuan-pengungkapan-akuntansi-dalam.html
Noted that financial factors Corporate Governance Differences in Accounting Practice
Indonesia is progressing in terms of corporate governance. At least the new World Bank report said, there have been improvements Laws (Act) and the institutional, investor protection, strengthening transparency, and improving council performance.
However this is not equivalent to international standards, or at regional level are more advanced. The World Bank report, the Corporate Governance Standards and Code showed improvement. Particularly in the context of policy recommendations and provide a reference (benchmark) to investors in order to measure corporate governance in Indonesia.
There are at least three important points, there have been improvements in corporate governance. Among them:
1.Perbaikan legal frameworks such as law firms in 2007,
2.Peraturan corporate governance for banks issued by Bank Indonesia (BI),
3.Perpanjangan code of corporate governance baik.Perlindungan better for investors through the strengthening and enforcement of Bapepam-LK.
Although Indonesia has progressed quite rapidly over the last few years in improving corporate governance of companies listed on the stock. There are many great challenges. To protect investors and build capital markets, Indonesia needs to do more, especially in terms of implementation of best practices in the code and complete information with respect to whom the owner and the controlling company's assets, clearly Senior Private Sector Development Specialist, World Bank Group Corporate Governance in office buildings Indonesia Stock Exchange (BEI), Jakarta, Friday (10/12/2010).
World Bank present, the level of awareness and compliance with the code Indonesia will still low. This is indicated by the code of corporate governance is voluntary. The Company is not obligated to obey or give any explanation in relation to their compliance.
In addition, the Commissioner is still not doing their primary function and the influence of minority shareholders against the election of board members, is very small. Court performance is still very slow, and often not an option the shareholders to protect their interests or seek redress.
Good corporate governance will improve investor confidence, helping to protect small shareholders, and can encourage good decision making, and improve relations with workers, creditors and other stakeholders, he added.
Implementation of corporate governance would be a prerequisite for maximum draw long-term capital needed for sustainable economic growth. Report on corporate governance standards and codes (Report of Observance of Standards and Codes) is part of a global initiative to measure the laws and practices relevant to the principles of the OECD Principles of Corporate Governance 72 standard reports and the code has been performed in 59 countries, including South Asia and East
Problems Affecting Management in Decision Penganbilan
In a decision pengngambilan individual reactions with each other varies according to the conditions of each individual. There are individuals who can determine the attitude of the considerations that have been done, but there are also other individuals who seem to have difficulty to determine its position.
In practice there are several factors that influence the decision making process. Arroba (1998) mentions five factors factors affecting the decision making process, namely: (1) the information is known about the problems faced, (2) the level of education, (3) personality, (4) coping, in that it can be a life experience related to the problem (the adaptation), and (5) culture. The same thing was stated Siagian (1991) that there are certain aspects of internal and external that can affect decision-making process.
The internal aspects include:
Knowledge. Knowledge possessed by a person directly or indirectly will influence the decision-making. Usually the more extensive knowledge of a person getting the decision making process.
Aspects of personality. Aspect of personality is not visible to the eye but the major role for decision making.
While the external aspects of the decision making include:
Culture. Culture embraced by individuals as a framework for individual action. This is impacting on the decision making process.
Other people. Others in this case refers to how individuals see an example or how other people (especially people close) in decision making. To some extent the behavior of others in taking decisions in turn also affects the individual in making decisions perilkau.
Thus, someone who has taken a decision, basically he has made the selection of alternatives offered to him. However, things can not be denied is the possibility or the options available for action would be limited by the conditions and capabilities bersangkuran individual, social, economic, cultural, environmental, physical and psychological aspects
An educational leader must be able to become problem solvers for themselves and others. This is a logical consequence as a leader, because like it or not, like it or not, he must take a decision. Because of its position as a problem solver, he must really have a high analytical power, so his decision was considered thoroughly, which can be done through case studies, observations, and interviews focused.
Disclosure of Accounting The purpose of the Capital Market
According to Indonesian Wikipedia, the free encyclopedia, is the capital market activities related to public offering and trading of stocks, public companies relating to the issuance of shares, as well as the institutions and professions related to the stock. Capital markets provide a variety of alternatives for investors than other investment alternatives, such as: saving money in the bank, buying gold, insurance, land and buildings, and so forth.
Capital Markets acted as a liaison. Capital Markets acted as a liaison between investors by companies or government institutions through trade through long-term instruments such as bonds, stocks, and more. Ongoing functioning of capital markets (Bruce Lliyd, 1976), is to increase the flow of funds and long-term link with a "market criteria" that will efficiently support real economic growth as a whole.
In the capital markets much more attention to factors that contribute to the international accounting firm among executives, investors, market regulators, accounting standard makers and science educators is the internationalization of capital markets businesses around the world.
Federation of World Capital Markets (World Federation of Exchanges) reports that domestic companies listed its shares rising in some markets and decreases in some other markets during periods of decades now, which is partly due to mergers and acquisitions, which also resulted in the delisting of shares (delisting) conducted several related companies.
Sources:
http://akhmadsudrajat.wordpress.com/2010/01/25/konsep-pengambilan-keputusan-dalam-manajemen-pendidikan/
http://dididyah.blogspot.com/2011/04/tujuan-pengungkapan-akuntansi-dalam.html
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