Heri Sukendar W.
Bina Nusantara University

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Penerapan Just in Time dalam Sistem Pembelian dan Sistem Produksi Heri Sukendar W.
Binus Business Review Vol. 2 No. 1 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i1.1151

Abstract

Just in Time is a management philosophy, techniques, or methods be comprehensive in order to buy raw materials and producing goods only when necessary and timely to be used at every stage we have available. Research was conducted by doing library research. Many problems faced by the industry, especially the existence of inefficiency in the system of purchasing and production. With the implementation of Just in Time, then the problem can be overcome and eventually going savings that will increase corporate profits. 
Konsep Nilai Wajar (Fair Value) dalam Standar Akuntansi Berbasis IFRS di Indonesia Apa dan Bagaimana? Heri Sukendar W.
Binus Business Review Vol. 3 No. 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1286

Abstract

This paper is intended to explain the use of the concept of fair value instead of book value. The accounting world in Indonesia during the last few years have made convergency implementation of new accounting standards oriented to the International Financial Reporting Standards (IFRS) issued by International Accounting Standard Boars (IASB). This new accounting standard that emphasizes the concept of fair value compared with book value concept is outdated. The use of the concept of fair value of the difference and it turned out to be a trigger konvergency change the paradigm of the book value of a simpler, but less information is less transparent. The implementation of accounting standards konverjensi done gradually raises serious problems, this can be seen from postponed the application of PSAK 50 & PSAK 55 in the banking industry. Knowledge and experience of inadequate is a priority of fair value implementation difficulties.