contoh review

Hachiko-A Dog’s Story

 This story begins when Professor Parker Wilson find a little dog at the Railway Station Bedridge, Wonsocked, United States, a place where he usually to go to work and come home from work. Then the  akita dog was invited to go home and named Hachiko. Parker and his wife Cate, always take care this dog till grow big and everyday Parker playing with Hachiko. One day, when Hachiko was growing up, he unexpectedly follow Parker  to the station when Parker went to work. Parker was forced out of the train to return Hachiko to his home. However, it turns out Hachico pick him up at the station at 17.00. Since at the moment, Parker let Hachico escort and pick him up at the station.  The stall owners, merchants, and pedestrians, and commuter surprised-astonished with Hachiko’s behavior that does not like dogs in general. All people around Station Bedridge love and always say hello to Hachiko like a human.  Until one day, Hachiko didn’t find the arrival of his master at the station at 17.00. Parker Wilson was passed away because of a heart attack when he was teaching, while Hachiko never seemed to understand about the death of Parker.  After the death of Parker, Cate sell his house and leave Bedridge. While Hachiko maintained by Parker’s daughter, Andy Wilson. Hachiko repeatedly ran away from Andy’s house to go to the station, hoping he would find his master again. Andy always pick up Hachiko at the station until the end Andy allow Hachiko to go. Hachiko stay at the station and at 17.00, he will sit on the roundabout in front of the station, awaiting the arrival of his master.  The uniqueness of Hachiko’s behavior attracted the attention of people nearby, even writing about his appeared in the newspapers that this dog story became legend. So many people give food to Hachiko alternately.  Hachiko’s faithfull to hold out until the 10^th years from the death of Parker. Finally in the winter of the 10^th, Hachiko died at the roundabout station at midnight.
 The reason why I like this movie :
This movie has very good value such as affection, faithfulness and friendship. Beside that, this movie can inspire many people to do the best for better life. Most people in the world rerely can be the faithfull person, just a few that can be faithfull. Type of faithfullness as like as faithfull to her/his partner life, faithfullness in work or in friendship. Then the affection in this movie can felt by everyone that see the movie. Its also can remember me that how great affection in my life, the affection from my parents, my sister, my big familly, my friends, etc. In addition this movie is a real story, although this movie tells of two different worlds, but a dog can be friendly with a human.

Contoh PAPER PRESENTATION

THE INTEREST IN STARTING BUSINESS AMONG ACCOUNTING STUDENT YEAR 2010 OF UMY IN 2012

ABSTRACT

At present, innovative and creativity are difficult to developed. This research tried to find the opinion of the respondent about the level of interest in starting business. This research was qualitative that collect the data by interview. The respondent were five students of Accounting Department Year 2010 Muhammadiyah University of Yogyakarta. This research has found the respondent that interest in starting business when they still study. There are some factors that influence the level of interest in starting business. Before starting business we need preparation and know the impacts that we get. In conclusions, the business can be formed and developed as like as that you want. The result of the research can be a new reference to make kind of this research in a bigger scale in the future.

Keywords: business, interest, student, UMY

A.    INTRODUCTION

Indonesia is a country with too much population. But the population in Indonesia is not matched with the number of jobs, it causes unemployment continues to increase from year to year. Unemployment problem can be resolved by the creation of new jobs. Entrepreneurship for students would be something that is very encouraging. Entrepreneur will reduce the amount of unemployment. Entrepreneurship for students is expected to be a pioneer of economic development in Indonesia. In accordance with the purpose of Presidential Instruction No. 4 of 1995 is to grow the pioneering spirit of the younger generation to be able to become entrepreneurs. Especially at this time, the development of free trade causing that all aspects of society is required to prepare and create new job opportunities. Development of Indonesia will be more stable if supported by resilient and tough entrepreneurs. In this time there is no secret that the government has been very difficult to provide new jobs.

The phenomenon of unemployment increases every day and becomes one of the social issues that require resolution. At least jobs that exist today, the main reason for the increase in the unemployment rate in the country. Plus some factories or industries that many employees laid off due to bankruptcy. This condition can be reduced if we try to create jobs. For that all of society, especially among students who have the creativity and the provision of knowledge they have gained in world class, should have the mentality to entrepreneurship than hang themselves with job hunting along with millions of unemployed who are also looking for work.

The interest of student to starting business effected by variety aspect. One of this aspect is attitude of dependency with their parents, where most of the students are always asking for financial support to parents. It makes them not to develop and not think creatively. Dependence on giving parents would cause students to be consumptive. For those with an interest in students to entrepreneurship will minimize reliance on giving parents and consumer attitudes inherent. Various potential benefits students in entrepreneurship, such as having the opportunity to hone the entrepreneurial spirit, improving soft skills to be directly involved in the world of work, increasing the courage to start a business.

This research provide information about the interesting in starting business among Accounting students year 2010 of UMY in 2012. The data collected were based on these research questions :

1.    How is the rate of the interest to start business?

2.    How is the way and your preparations to start your business?

3.    What is the implication of starting business in your study?

The data were taken from the Accounting students of UMY on the interest of starting business. This research is conducted by interview to collect the data with some questions related to the topic. Based on the analysis of the interview, we can know the interest Accounting student of UMY to starting business.

B.     LITERATUR REVIEW

Dr. Ir Ciputra defines an entrepreneur is someone with "proficiency to turn dirt and junk into gold". Definition changing dirt and junk into gold according to him there are three main meanings. The first is the occurrence of a significant creative change: from the dirt and junk that is worthless and thrown people into something that has a greater value. Both the final result of the changes have commercial value, not just regarded as a great work, but also has a high market value. Third gold for an entrepreneur to start bias of dirt and junk that is not worth, in other words with zero capital.

Entrepreneurship is an activity that can provide added value to the product or service through a transformation, creativity, innovation and sensitivity to the surrounding environment, so that the product or service is more felt by the user of products and services (Raymond Kao).

Entrepreneurship is the process whereby an individual or a group of individuals uses organized efforts and means to pursue opportunities to create value and grow by fulfilling wants and need through innovation and uniqueness, no matter what resources are currently controlled (Robbin & Coulter).

From the above definition of entrepreneurship, there are 3 key themes can be identified: 1) the pursue of opportunities, entrepreneurship is with regard to the pursuit of trends and changes in the environment that others do not see and notice; 2) innovation, entrepreneurship include changes reshuffle, change shape, and introduce new approaches that a new product or a new way of doing business; and 3) growth, post entrepreneurial pursuit of growth, they are not satisfied with a small fixed or remain the same size. Entrepreneur wants to grow his business and work hard to achieve sustainable growth while seeking tendencies and continue to make product innovations and new approaches.

BOOK REPORT WASHINGTON SQUARE

WASHINGTON SQUARE

by Henry James

Washington Square is one of Henry James books that telling about an ordinary girl who live with her father and her aunt in nice hause in a quite corner of New York. Henry James was born in New York at April 15, 1843 and he become a writer on 1864. In 1875, he left America and lived for a time in Paris, France before moving to London. His famous books are The Ambassador, The Turn of the Screw, The Portrait of a Lady and the short story as like as Washington Square. This story take place in a quite corner in a noisy city of New York and the story begins in 1843.

There are three main character in this book such as Catherine, Morris Townsend, and Dr.Sloper. Catherine live with her father, Dr. Sloper, and her aunt, Mrs. Lavinia Penniman in nice hause in a quite corner of New York. Catherine is an ordinary girl. She is not pretty or clever, but she is verry good and honest. In other side, she love her father very much and she is very afraid of him. Catherine be a quite young woman when she is eighteen, but she is strong and polite. She will be happy when her father happy, and she always keep her father’s feeling. Dr. Sloper is Catherine’s father who always keep and loves her. He was a good doctor and honest. Morris Townsend is a handsome young man. He’s clever and love Catherine very much. But Dr.Sloper never permit Catherine to marry with Morris.

The story started when Catherine was eighteen and her family attending a party in the Mrs Almond hause. In there, Catherine meet Mr Morris Townsend. After the time, they are loving each other. One day, Dr Sloper knowing that his daughter fall in love, but he didn’t like Morris at all. Then, he ask with Catherin if she must break with Morris. After some day left, Mrs Penniman have a plan for Catherine. She want Catherine to run away with Morris and marry with him, but Catherine reject this plan. Catherine disposed Morris to wait her for several time, but Morris choose to leave her and go away leave New York. And Catherine never marry with anyone till she became old.

The novel are not only nice and interest to read but this novel also offers some moral value. The important value is Catherine that always obedient with her father. This value is well-expressed in the story when Catherine chose to go aboard with her father to leave Washington for several time. Then, Catherine didn’t marry with Morris till her father died, because she always keep her father’s feeling. Besides, she love her father very much and she is very afraid of him. This value can useful to living our life, so we must obedient with our parents.

In my opinion, the novel is nice because it’s not only console but also very interesting to read. We can get moral value from this story, such as faithfulnes, obedient, be patient and the others. This book also show many picture clearly and make the readers easier to understand the plot of story. So, let’s read this book and be nice reader.

Sistem Pengendalian Management

ABRAMS COMPANY

Perusahaan Abrams memproduksi suku cadang untuk mobil, truk, bus, dan peralatan pertanian. Bagian produksi adalah: bagian pengapian, transmisi, dan mesin. Suku cadang dijual ke manufaktur peralatan asli (OEM) dan distributor dimana suku cadang dijual ke pengecer kemudian dijual lagi sebagai suku cadang pengganti kepada konsumen. Distributor ini disebut Divisi aftermarket (AM Divison).

Divisi Produk dan Pemasaran

Masing-masing divisi produksi dikelola oleh Wakil Presiden dan Manajer Umum yang diharapkan mencapai target ROI. Divisi AM juga diharapkan mendapatkan pengembalian (return) tahunan sesuai dengan target investasi. Setiap divisi produk memproduksi suku cadang dan menjual sebagian besar produknya kepada OEM. Divisi AM mengoprasikan beberapa gudang distribusi suku cadang milik perusahaan di AS dan pasar luar negeri.

Penjualan di Dalam dan di Luar

            Pada tahun 1992, nilai penjualan dari keseluruhan sebesar $500 juta, meliputi penjualan “di dalam” sebesar $100 juta dari ketiga divisi produk kepada divisi AM. Salah satu tujuan Top Management pada Devisi AM adalah target penjualan sebesar 50% dari seluruh penjualan Luar Abrams, karena antisipasi pertumbuhan suku cadang AM seiring dengan peningkatan jumlah kendaraan.

ROI untuk Pabrik Manufaktur

Target ROI berdasarkan laba anggaran (termasuk alokasi pengeluaran overhead divisi dan perusahaan dan beban pajak pendapatan) dibagi dengan aktiva bersih awal tahun (dihitung dengan mengurangi total aset dikurangi kewajiban lancar). ROI aktual adalah laba aktual dibagi dengan aktiva bersih aktual awal tahun. Unsur biaya overhead dan pajak dialokasikan dalam menentukan laba karena akan memberikan perspektif yang lebih jelas kepada manajer pabrik terhadap biaya-biaya dalam melaksanakan usaha dan kontribusi pabrik terhadap laba bersih perusahaan serta dapat digunakan untuk menentukan dalam perhitungan laba untuk laporan keuangan eksternal.

Manajer tingkat atas berpendapat bahwa investasi yang ditambahkan dalam satu periode menghasilkan laba yang kecil dan investasi ini tidak dapat dilakukan jika manajer memberikan pinalti (dalam bentuk aktiva bersih yang lebih tinggi dan ROI yang lebih rendah) pada tahun pertama dari investasi yang baru. Karena investasi dibekukan pada awal tahun, maka maksimalisasi laba selama tahun tersebut sama dengan memaksimalkan ROI.

Strategi Pemasaran

Faktor-faktor kritis yang menentukan suksesnya pasar OEM adalah kemampuan untuk merancang suku cadang yang inovatif dan andal untuk memenuhi kualitas, kinerja, dan spesifikasi berat yang ditentukan konsumen; menepati jadwal pengiriman sehingga OEM dapat meminimalkan persediaan suku cadang di gudang dan  pengendalian biaya. Dalam usaha AM, ketersediaan suku cadang merupakan hal yang jauh lebih penting bagi wholesaler, baru kemudian kualitas dan harga.

Rencana Kompensasi Insentif

Rencana bonus insentif untuk manajer pabrik, penghargaan standar juga disesuaikan dengan suatu formula yang berkaitan dengan prsentase penghargaan standar atas varians laba (laba aktual vs anggaran) pabrik. Dalam membuat penyesuaian bonus, laba aktual pabrik disesuaikan atas setiap varians margin kotor yang dihasilkan dari volume penjualan ke divisi AM. Makin tinggi posisi peserta dalam hierarki organisasi, makin banyak poin yang dapat diterima. Total dari poin tersebut  dibagi dalam jumlah bonus untuk mendapatkan uang dari setiap poin.

Komentar-komentar Manajemen

Permasalahan utama yang timbul dalam perusahaan Abrams :

·         Adanya perselisihan transfer harga dari suku cadang yang dijual oleh divisi produksi ke divisi AM.

·         Manajemen puncak merasa bahwa divisi produksi terlalu sering memperlakukan divisi AM sebagai pelanggan yang tidak bebas (captive customer).

·         Manajemen puncak merasa bahwa divisi AM dan tiga divisi produksinya mempunyai persediaan suku cadang yang berlebih di sepanjang tahun.