...BAB I PENDAHULUAN A. Latar Belakang Gaji dan upah adalah komponen biaya yang secara rutin terjadi dalam penyelenggaraan perusahaan dan sangat penting, karena berkaitan dengan motivasi karyawan. Pada perusahaan yang bergerak di sektor jasa, gaji dan upah merupakan biaya yang paling dominan. Untuk memudahkan pelaksanaan administrasinya maka diperlukan suatu sistem, yaitu sistem akuntansi gaji dan upah. Dengan adanya sistem akuntansi yang memadai, menjadikan akuntan perusahaan dapat menyediakan informasi keuangan bagi setiap tingkatan manajemen, para pemilik atau pemegang saham, kreditur dan para pemakai laporan keuangan lain. Sistem Akuntansi tersebut dapat digunakan oleh manajemen untuk merencanakan dan mengendalikan operasi perusahaan. Sehingga dapat mencapai sasaran dan menjamin atau menyediakan laporan keuangan yang tepat. Gaji dan upah merupakan bagian dari kompensasi-kompensasi yang paling besar yang diberikan perusahaan sebagai balas jasa kepada karyawannya. Dan bagi karyawan ini merupakan nilai hak dari prestasi mereka, juga sebagai motivator dalam bekerja. Sedangkan bagi perusahaan jasa, gaji dan upah merupakan komponen biaya yang mempunyai dampak besar dalam mempengaruhi laba, sehingga harus terus menerus diawasi pengelolaannya. B. Landasar Teoritis 1. Apa konsep dasar akuntansi biata tentang upah langsung ? 2. Apa fungsi sistem akuntansi dalam upah tenaga kerja langsung? 3. Bagaimana komponen biaya rutin yang terjadi dalam penyelengaraan...
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...Algebra 1: Simplifying Algebraic Expressions Lesson Plan for week 2 Age/Grade level: 9th grade Algebra 1 # of students: 26 Subject: Algebra Major content: Algebraic Expressions Lesson Length: 2 periods of 45 min. each Unit Title: Simplifying Algebraic Expressions using addition, subtraction, multiplication, and division of terms. Lesson #: Algebra1, Week 2 Context This lesson is an introduction to Algebra and its basic concepts. It introduces the familiar arithmetic operators of addition, subtraction, multiplication, and division in the formal context of Algebra. This lesson includes the simplification of monomial and polynomial expressions using the arithmetic operators. Because the computational methods of variable quantities follows from the computational methods of numeric quantities, then it should follow from an understanding of basic mathematical terminology including the arithmetic operators, fractions, radicals, exponents, absolute value, etc., which will be practiced extensively prior to this lesson. Objectives • Students will be able to identify basic algebraic concepts including: terms, expressions, monomial, polynomial, variable, evaluate, factor, product, quotient, etc. • Students will be able to simplify algebraic expressions using the four arithmetic operators. • Students will be able to construct and simplify algebraic expressions from given parameters. • Students will be able to evaluate algebraic expressions. • Students...
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...Constructing Formulas for Mathematical Operations in Excel (Basic Tips and Techniques) Michelle A. Applequist Computer Information Systems (CIS105) Professor Hari Dhungana Strayer University September 1, 2009 Constructing Formulas for Mathematical Operations in Excel Microsoft Excel uses formulas to construct mathematical operations in a worksheet. After data have been entered into the worksheet, you can perform calculations, analyze data, and create charts. An Excel formula (calculations you create) and functions (formulas pre-existing in Excel) calculates the data entered in the worksheet. Formulas calculate numbers in a particular order. “Excel has one of the most comprehensive set of formulas, not only to perform calculations but also to manage data and records. It also has the ability to instantaneously re-calculate the results as the raw data changes” (Khoo, 2006-9, para. 2). To construct a formula after you have entered data, you must click in the cell that you want the results to appear in, and then type the formula. You can construct formulas by using the sum function, and editing numbers in a cell. It is stated that: Sum is an Excel function—a prewritten formula. Sum indicates the type of calculation that will take place (addition). When the sum function is activated, Excel looks above the active cell for a range of cells to sum. If there is no range above the cell, Excel will look to the left for a range of cells to...
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...Mathematical Operations of Numbers and Simplifying Algebraic Expressions Section A.: Mathematical Operations of Numbers 1.) 8+((12+5) x 4)/2= 8+(17x4)/2= 8+68/2= 8+34= 42 2.) ((3+4)²+4)-2= (7²+4)-2= (49+4)-2= 53-2= 51 3.) ((12+7)+(8/4)²) (19)+(2)² 19+4 23 4.) ½ + ¼ - ⅓= 6/12+3/12-4/12= 9/12-4/12= 5/12 5.) 2/3 x 3/5 = Multiply straight across 2/3 x 3/5 = 6/15 Find common denominator Reduce to lowest term 6/15 ÷ 3/3 = 2/5 6.) ⅓ ÷ ½ = Multiply by reciprocal ⅓ x 2/1= 2/3 7.) 3/2 ÷ ( 1/5 + 6/10) = 3/2 ÷ (2/10 + 6/10) = 3/2 ÷ 8/10 = Multiply by reciprocal 3/2 x 10/8 = 30/16 = 15/8 = 1 7/8 Section B.: Simplifying Algebraic Expressions 1.) 2x + 3x - 5x + x = 5x - 5x + x = 0 + x = x 2.) 2(6x + 5) = 2(6x) + (2x5) = 12x + 10 = 3.) (14x - 7) /7 = 14x - 7 ÷ 7 = 14x ÷ 7 = 2x -7 ÷ 7 = -1 2x - 1 4.) -(-15x) - 3x = 15x - 3x = 12x 5.) 5(3x+4) - 4 = 15x + 20 - 4 = 15x + 16 = 6.) 5(3x-2)+12x = 15x -10+12x = 27x - 10 = 7.) 4(2y-6)+3(5y+10) = 8y-24+15y+30 = 23y-24+30 = 23y+6= 8.) (x+1) (x-2) = Multiply the first 2, outside 2, inside 2, last 2 xx - 2x + 1x - 2 = xx - 2x + x - 2...
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...This week’s material is pretty easy to learn. My learning strategy stayed the same from last week; read the reading material, look at the optional video lectures, answer the discussion question, program the programming assignment, take the self-quiz, etc. … I appreciate learning about the for … each loop. I’m plenty familiar with the for loop, which iterates for a set number of loops, uses initialization, a continue condition, and updating at the top of its block; but, the for … each control structure is a alternative to for. The for .. each loop control structure does not have as complicated continue conditions, and iterates the length of the data structure. I want to master the for .. each loop because it processes a data structure better then the for loop. I interacted with people in the discussion forum. This week’s question asked students to detail the for , and for … each control structure, and include the enum data structure in the explanation. I posted a discussion post, complete with programming examples of each data structure, but there are not enough other student responses to assess. I’ll keep looking for other students to post their discussion assignment, as I need to assess three student discussion posts. This week, I feel it will be helpful to master the for .. each, while, and do … while control structures. Often, I use the for loop, and select case / switch, but the other loops escape my programming toolbox. This week, I learned how to program with while...
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...Aaron Sura June 2, 2014 Wiley plus exercise Question 1. (a). $181,500 (b). $41,200 (c). 38,000 (d). 19,200 (e). 9,500 (f). 63,400 Question 3. In its first month of operation, Maze Company purchased 100 units of inventory for $6, then 200 units for $7, and finally 150 units for $8. At the end of the month, 180 units remained. Compute the amount of phantom profit that would result if the company used FIFO rather than LIFO. The company uses the periodic method. FIFO: $1,410 150 units multiplied by $8 equals $1,200 30 units multiplied by $7 equals $210 $1,200 plus $210 equals $1,410 LIFO: $1,160 100 units multiplied by $6 equals $600 80 units multiplied by $7 equals $560 $600 plus $560 equals to $1,160 Therefore, the phantom profit would be $250 if the company were to use the FIFO rather than LIFO. Question 4. Compute the lower of cost or market valuation for O'Connor's inventory. 12,500(camera)+9,000(camcorders)+12,800(DVD’s)= $34,300 Question 5. Establishment of responsibilities: Only cashiers may operate registers. Segregation of duties: The duties of receiving cash, recording cash, and having custody of cash are assigned to different individuals. Independent and internal verifications: Daily cash counts are made by cashier department supervisors. Human resource control: All cashiers are bonded Physical controls: All over-the-counter receipts are registers. Question 6. Segregation of duties: 3 Establishment of responsibilities:...
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...yDylan Dissanayake Student ID : 15223568 Session 1 : Earth Buddy 10/01/12 Q1. How many Earth Buddies can Ben count on producing in one shift? How many if the factory works 2 shifts? Three shifts? How many if it operates three shifts a day, seven days a week? Which operation is the bottleneck? TASK | TIME | NUMBER OF OPERATORS | a.BUDDIES/HR | b.BUDDIES/SHIFT | c.BUDDIES/ "2" SHIFTS | d.BUDDIES/ "3" SHIFTS | e.BUDDIES/ "3" SHIFTS - 7 DAYS | FILLING | 1.5 | 6 | 240 | 1680 | 3360 | 5040 | 35280 | MOULDING | 1.6 | 3 | 225 | 1575 | 3150 | 4725 | 33075 | EYES | 1.2 | 2 | 300 | 2100 | 4200 | 6300 | 44100 | EYE GLASS | 1.2 | 1 | 300 | 2100 | 4200 | 6300 | 44100 | PAINTING | 1.5 | 1 | 240 | 1680 | 3360 | 5040 | 35280 | PACKING | 1.98 | 2 | 363 | 2541 | 5082 | 7623 | 53361 | a. Buddies/hr = 60minutes x Operators time/task b. Buddies/shift = 60minutes x Operators x Productive hrs time/task c. Buddies/ 2 shifts = 60minutes x Operators x Productive hrs x No. Of Shifts time/task d. Buddies/ 3 shifts = 60minutes x Operators x Productive hrs x No. Of Shifts time/task e. Buddies/ 3 shifts = 60minutes x Operators x Productive hrs x No. Of Shifts x Days 7 Days time/task Bottleneck = Lowest output (Moulding) Theoretical Capacity/hr = Operators x 60min ...
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...What is Sustainable Development? The concept of Sustainable Development has been staged globally as a political and ethical guideline for dealing with the world’s environmental and social crisis in the last two decades. Its growth is often associated with the numerous environmental movements, more popularly by the World Commission on Environment and Development, also known as the Brundtland Commission in 1987. But some studies have found out that its history can be further traced back as early as the European Enlightenment when German Kameralists began to be concerned about handing down “undiminished” dynasties to future generations. In the 1987 Brundtland Report dubbed as Our Common Future, Sustainable Development is defined as development that meets the needs of the present without compromising the ability of future generations to meet their own needs. For the business enterprise, sustainable development means adopting business strategies and activities that meet the needs of the enterprise and its stakeholders today while protecting, sustaining and enhancing the human and natural resources that will be needed in the future. Just like a system, the world we live in connects us in space and time. America’s decisions a long time ago, for instance, will not just affect its present and future generations but also even people outside of its continent. Hence, most definitions of sustainable development emphasize the need to recognize how our decisions and actions affect...
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...Analyze the life cycle environmental and social impact of Heidelberg Cement’s operations, the concerns of different stakeholders on these impacts, and how these stakeholders concerns affect the company. Cement is considered to be one of the most useful materials ever developed by man due to its strength and durability. However by virtue of its chemical and mineral composition as well as its manufacturing process cement production is deemed to have quite a significant environmental and social impact on its various stakeholders in a variety of ways and at varying degrees. One strategy that has been developed to help assess the extent of this impact is the use of a life cycle Assessment tool. The life cycle assessment is a systematic way of compiling and examining the inputs and outputs of energy as well as materials used in the manufacturing of a product or service as well as the environmental impacts directly attributed to the manufacturing process of that product or service throughout its life cycle. The life cycle of a product comprises the manufacturing process from raw material extraction, through to materials processing and manufacturing, all the way to distribution, usage, maintenance and disposal or recycling. One company that has been at the forefront of Cement production over the years has been Heidelberg Cement. Heidelberg cement having been in operation for over 140 years is one of the world’s largest building materials companies. It is a multinational building...
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...*Gartner Q2 2007 Sustainable World In the late twentieth century, rapid development of information technology and products such as the PC, satellite and Internet became a driving force of globalization. The impact of globalization is reflected on weakening world governments in terms of decision-making and influence, and on the increasing power of multinationals. Data from the World Economic Forum (WEF) shows that among the largest 100 global economies, 51 of them are transnational groups and the rest are national states. Although businesses represent the lifeblood of a nation's economy, they place excessive demand on the natural environment in pursuit of growth and stress the earth's ecosystems. As a result, earth-protection groups are calling on transnational groups to take up environmental, moral and social responsibilities. "Sustainable Development" is widely considered the challenge facing corporations in the 21st century. One of the prerequisites to achieving sustainable development is by sincerely carrying out corporate social responsibility (CSR). In the past, a company’s responsibility was about maximizing profits for shareholders and fulfilling CSR through the tax paying mechanism; that was all about social responsibility. Nowadays the definition of CSR has shifted from acting egoistic to altruistic. For example, the World Business Council for Sustainable Development (WBCSD) defines CSR as "a business' commitment to contributing to sustainable economic development...
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...food, bottled water, breakfast cereals, coffee, confectionary, dairy products, ice cream, pet foods and snacks. Nestlé employ around 330,000 people in over 150 countries and have 461 factories or operations in 86 countries. Nestlé history begins back in 1866, when the first European condensed milk factory was opened in Cham, Switzerland, by th founder, Henri Nestlé. The company grew significantly during the First World War and again following the Second World War, expanding its offerings beyond its early condensed milk and infant formula products. In 2011, Nestlé was listed No.1 in the Fortune Global 500 as the world’s most profitable corporation. The Nestlé Corporate Business Principles are at the basis of the company’s culture, developed over 140 years, which reflects the ideas of fairness, honesty and long-term thinking. 2. Case analysis from following article : Nestle's commitment to sustainable business practices is part of the company's global business philosophy, Creating Shared Value. Core to the business model is working to ensure that the company is environmentally responsible and mindful of water and the other natural resources. (http://www.reliableplant.com/Read/24226/Nestle- commitment-sustainable-practices). “At Nestlé, we define sustainable development as the process of...
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...Summary Journal 1 CSR and sustainable community development in Nigeria: WAPCO, a case from the cement industry. In conclusion, this research paper is talking about How WAPCO reaction to the CSR and sustainable development in Nigeria. WAPCO is producer of cement industry in Nigeria and was in the Nigerian stock exchange since 1979. This paper has shown not only the extent in CSR activities but also include sustainable development in their business operation country. The different stakeholders have different objective in order to get the benefit from CSR activities. This research was conduct 15-factor to determine cover three areas of sustainable development: economic, society and environment. As from the research paper, it can be clearly seen that WAPCO are good in practice on welfare and pension costs, safety etc. But the author suggests WAPCO should highly emphasize on clear strategy in environmental and code of conduct on bribery and corruption with Nigeria government (Evidence is not enough). In the same way, Health (HIV/Malaria) is the significant for WAPCO to push more CSR activities and budget in this area. Admittedly, CSR is the important role on society the polluting company like WAPCO and other firms should be aware to adjust 15-factors framework to sustainable development for long-term effectiveness. Remark: The reason why I choose this journal because the topic is related with my team project (Oil & Gas) and Nigeria is poorest country. The information from...
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...Question 1(word count 897) From its humble beginnings the McDonalds organisation has continuously looked to engage everyone within the business to help identify and solve problems and has made the elements of leadership, participation, team-based structures, strong adoptive cultures, employee empowerment and the open sharing of information key pillars in which it has built itself from the ground up. Sustainable development has also been at the forefront of the McDonalds organisation and is an integral part of the continued success of the organisation and its ability to weather the storm from critics regarding the quality of its “fast food” in recent years and stay ahead of its competitors. McDonalds has a rich heritage of leadership and investing in its leaders. In 1961 Hamburger University was established in Elk Grove, Ill to train restaurant staff and management in the consistent procedures of the restaurants operations and create a culture that has continued. The 2008 CEO Jim Skinner worked his way up from Trainee Manager. Skinner is also a man of values and ethics: When McDonald’s was blamed for the obesity problem, he helped direct the company to take responsibility and help create a solution rather than pass the blame. Thus, Skinner can be seen as a moral leader. McDonalds prides itself on leading from the top down but also encouraging ideas and innovation from the bottom up. Ray Kroc has encouraged a participative strategy at McDonalds from the beginning with some...
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...What is Sustainable Development? The concept of Sustainable Development has been staged globally as a political and ethical guideline for dealing with the world’s environmental and social crisis in the last two decades. Its growth is often associated with the numerous environmental movements, more popularly by the World Commission on Environment and Development, also known as the Brundtland Commission in 1987. But some studies have found out that its history can be further traced back as early as the European Enlightenment when German Kameralists began to be concerned about handing down “undiminished” dynasties to future generations. In the 1987 Brundtland Report dubbed as Our Common Future, Sustainable Development is defined as development that meets the needs of the present without compromising the ability of future generations to meet their own needs. For the business enterprise, sustainable development means adopting business strategies and activities that meet the needs of the enterprise and its stakeholders today while protecting, sustaining and enhancing the human and natural resources that will be needed in the future. Just like a system, the world we live in connects us in space and time. America’s decisions a long time ago, for instance, will not just affect its present and future generations but also even people outside of its continent. Hence, most definitions of sustainable development emphasize the need to recognize how our decisions and actions affect...
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...Organizations such as BHP would operate a number of different performance appraisal methods. In order to ensure the success of the method implemented certain processes need to be in place. Outline the processes and documentation an organisation such as BHP would need to have in place to successfully implement performance management * Firstly, BHP would need to assess whether all positions within their organisation are documented and available in current and accurate position descriptions. * Investigate whether managers have provided all BHP staff with performance indicators to be used in the current appraisal period, ensuring they are consistent with each staff members key role requirements, as outlined in each position description. * Assess BHP’s performance management policy and procedures to determine whether performance appraisal meetings are being held at a frequency in-line with BHP’S policy requirements (i.e at least once a year). BHP can also use the policy to check whether all performance documentation has been completed , recorded and signed off by both manager and employee. * Investigate whether all BHP staff are subjected to appropriate organisational policy and procedures for rewarding good performance as well as addressing underperformance. * Assess how disagreements about performance apprasials outcomes are managed, investigating whether BHP has a clear and consistent policy and procedure for the dispute settlement process. Also, whether the issue can...
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