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All Journal Journal The Winners Binus Business Review
Heri Sukendar W., Heri Sukendar
Bina Nusantara Univercity
Economics, Econometrics & Finance Social Sciences

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Konsep Nilai Wajar (Fair Value) dalam Standar Akuntansi Berbasis IFRS di Indonesia Apa dan Bagaimana? W., Heri Sukendar
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 This new accounting standard that emphasizes the concept of fair value compared with book value concept is outdated.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.
Penerapan Just in Time dalam Sistem Pembelian dan Sistem Produksi W., Heri Sukendar
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. 
Konvergensi Standar Laporan Keuangan ke Standar Pelaporan Keuangan Internasional, Apa dan Bagaimana W., Heri Sukendar
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 10, No 1 (2009): The Winners Vol. 10 No. 1 2009
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v10i1.712

Abstract

This research aims to explain development of the convergence of financial accounting standards under IFRS outline being implemented in Indonesia. In the early part, background of the convergence from Indonesian GAAP to IFRS is discussed, both economically and politically to the latest developments in the convergence to IFRS at the present. Furthermore, it is also described the basic framework of the IFRS, which is the fundamental preparation of financial report under IFRS. At the end, this research will explain the impact of IFRS convergence on accounting and financial reporting systems, the impact of IFRS on business and the differences between IFRS and tax principles.
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