KOMPARASI PENCEGAHAN KORUPSI PADA NEGARA : SINGAPURA, MALAYSIA, THAILAND, KORSEL DAN INDONESIA

Jakarta, October 2nd 2019

Attention To:

Mrs. Hana Montana

Resources Manager of PT. Alangkah Indahmu ( PERSERO ) tbk Gedung Aneka Bunga

Jl. Kihajar Dewantara No.19 East Jakarta

Jakarta 15560, Indonesia

I am a fresh graduate from 93 Senior High School , social majors. I see myself as a disciplined  person, a hard worker, and I have a good time management. I believe I can do my best and give  positive contribution to your company. I interact productively with people from diverse  backgrounds and I can work well, both individually and within a team. I also have an ability to communicate and work well with people on all levels.

I would appreciate the opportunity to meet you, to discuss my qualification and the possibility of  joining your company. My Curriculum Vitae is enclosed along this letter and you may review it for further information. I am looking forward for a possible interview with you, to discuss more about my capabilities

Thank you very much for your attention.

Sincerely yours,

 Dwi Indah Wulandari

Malaka Raya Street

West Jakarta, ID 13850

083875142604

dwiindahwulandari1829@gmail.com

A. Accounting 


        The debate over the definition of accounting began from 1930 to 1970 (FASB). Accountants have different views about the accounting process in describing differences in theories. These views are accounting as a language, accounting as a record of past events, accounting as an economic reality today, accounting as an information system, accounting as a commodity, and finally accounting as an ideology.


The accounting definition according to experts is as follows:

1. Accounting as an art
Accounting as an art according to the AICPA (American Institute of Certified Public Accountants, 1953) is the art of recording, classifying, and summarizing transactions or events carried out in such a way as money, or at least having the financial nature and interpreting the results.
The above definition emphasizes accounting as an art rather than accounting as a body of knowledge. This means that the application of accounting procedures in producing financial statements, highly dependent on the environment and influenced by various factors of consideration (judgment).

2. Accounting as Communication
Accounting as a communication according to the American Accounting Association (1966: 1) is the process of identifying, measuring and communicating information to help users make the right decision or judgment. This definition shows that accounting is a medium / tool that can be used to convey information to users with an interest in managing a company.

3. Accounting as a service activity
This definition of accounting is according to the Accounting Principles Board in Statement No. 4 (1970) states that accounting is a service activity. Its function is to provide quantitative information, including financial in nature, about economic entities, which are expected to be useful for economic decision making.

4. Accounting as a technology
Accounting does not have the properties of pure science, so it does not require accounting theory in the sense of hypotheses. According to Sudibyo (1987) accounting is a technology, so it must be treated as a technology. Technology is used to control natural and social variables to achieve certain better lives. If accounting is directed to become a theory, then accounting theory should be free from social values ​​and not normative. The theory should not directly affect accounting practices, because the theory does not control theorized variables. Paton and Littleton (1940) also define accounting as technology. Even so, there is an opinion which states that accounting is directed towards pure science.
Accounting engineering is a process of thinking and selecting standards and practices that are appropriate to the environment in which the accounting practices are applied. The product of accounting engineering is a standard of accounting practices that is appropriate for the environment of the country concerned, it is related to the transfer of accounting technology from the United States.
Accounting is basically designed to meet practical needs. The formulation of accounting theory arises because of the need to provide logical reasoning about accountant activities or what will be done by accountants. In other words, changes in accounting principles occur mainly because of the various efforts made to solve various accounting problems and formulate theoretical frameworks for accounting practices (Belkaoui, 1993).




B. Accounting Theory


         Hendriksen and Van Breda (1992) define accounting theory as follows: ".... logical reasoning in the form of a broad set of principles (a set of broad priciples) which provides a general reference frame for evaluating accounting practices and provides guidance in developing practice and new accounting procedures. " The definition can be seen that "accounting theory" is inseparable from accounting practices because its main purpose is to explain current accounting practices and provide a basis for the development of these practices.

        Macfoedz (1996) defines accounting theory as concepts, standards, modes, hypotheses and interrelated methods extracted from the disciplines of academic philosophy and science to explain and predict business phenomena.
Basic assumptions are the basis in the overall process of accounting theory. Basic assumptions will be used to develop accounting concepts. Good accounting concepts will produce good standards. From the next standard downgraded to a method, then accounting practices must refer to the standards made.

       Accounting prescriptions are developed to solve specific problems, the underlying theory is also developed based on specific models. In general, the main function of accounting theory is to provide a framework for the development of new ideas and help the process of selecting accounting (Mathews and Perera, 1993).
They further said that the theory has the following characteristics:
a) has a body of knowledge;
b) internally consistent;
c) explain and / or predict phenomena;
d) presents the ideal things;
e) ideal referents to direct practice; and
f) discuss problems and provide solutions.


        Although various opinions of accounting theories have been developed, none of these theories is able to explain completely and thoroughly about what is called accounting "theory". Belkaoui (1993) also acknowledges this opinion. He said "it must be recognized that up to now there is no comprehensive accounting theory" (p. 56). Current theories emerge from the use of different approaches, rather than resulting from a single comprehensive theory. The Committee of the American Accounting Association (AAA, 1997: 1-2) also stated the same thing that is not a single accounting theory that is able to meet various needs of users, which is in the financial accounting literature is not accounting theory, but a collection of theories that are described according to differences in usage. .

          The role of theory in accounting is very different from the role of theory used in natural science, where in science the theory is developed from the results of empirical observation. Accounting tends to be developed on the basis of value judgment, which is influenced by environmental factors where accounting is practiced. The theory is then outlined in the form of policy as a foundation in accounting practice.

         The need for theory and practice can be seen from the following practice. In contrast to the fields of language, meteorology or chemistry, accountants can change practices relatively easily. Therefore, the problem faced by accountants is knowing how accounting practices should be developed in the future. Sanctions relating to the implementation of accounting policies become very important in understanding the field of accounting, because the practice allows it to be changed to match the theory.

        This is what is not thought of by scientists from other fields no matter how good the theory produced, if the theory is not in accordance with empirical phenomena, then the theory will be replaced by other theories that are more suited to the phenomenon (Ijiri, 1971). Accounting theory can be said as a modern concept when compared with other theories such as mathematics or physical. The principle is that accounting is developed from a specific model rather than systematically developed from a structured theory (Chambers, 1994).

        Accounting theory produced in the Pacioli period until the early nineteenth century. Various proposals about theory emerged, but none of them placed accounting in systematic ways (Goldberg, 1949). Although accounting cannot be said to be pure science, accounting might be said to be social science. Like other social sciences, accounting concepts are not based on universal truths. The concept of accounting is rooted in the community value system where accounting is practiced (Glautier and Underdown, 1994).

       So it is clear that the theories that have been developed have different points of view and sometimes conflicting. This can be seen from the history of the development of accounting theory.