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Kamis, 15 Januari 2015

10 KAP (Kantor Akuntan Publik) Terbesar di dunia/Indonesia



Berikut daftar 10 KAP (Kantor Akuntan Publik) Terbesar di dunia/Indonesia menurut accountingtoday.com 2011:
  1. Deloitte - KAP Osman Bing Satrio
  2. PwC (Pricewaterhouse Coopers) - KAP Haryanto Sahari
  3. Ernst & Young - KAP Purwantono, Sarwoko, Sandjaja
  4. KPMG - KAP Sidharta, Sidharta, Widjaja
  5. RSM (McGladrey & Pullen)
  6. Grant Thornton
  7. BDO USA
  8. CBIZ (Mayer Hoffman McCann)
  9. Crowe Horwath
  10. BKD

The Analysis of Financial Report of Outstanding Football Clubs (A Study on Arsenal, Everton, and West Ham During 2003-2012)



ABSTRACT

Agus Wijaya, Nanang. The Analysis of Financial Report of Outstanding Football Clubs (A Study on Arsenal, Everton, and West Ham During  2003-2012). Department of Accounting, Faculty of Economics State University of Malang. Advisors: (I) Dr. Hj. Puji Handayati, S.E., M.M., Ak. (II) Hj. Yuli Widi Astuti, S.E., M.Si.Ak.

Keywords: Financial Statement Analysis, Football Club, Achievement

The financial condition and performance of football club will look from its financial statement analysis. Many clubs in Europe declines due to achievement experienced financial crisis. Clubs are experiencing financial crisis due to lack of good financial management of the club. So, we need an analysis of the financial performance of a football club to find out how to actually manage the club finances. The analysis report that can be used the football club as a series of activities to support the achievement of which would be achieved.
            This research was conducted in order to determine how the financial condition and performance on achievement of the football club.
This study uses a descriptive quantitative research. The data used in this study are secondary data by using the Statement of Accounts and Annual Report obtained from the official website www.arsenal.com (Arsenal), www.evertonfc.com (Everton), www.whufc. com (West Ham). Data collection techniques was conducte by using the documentation. Analysis of the data used is the liquidity, solvency (leverage), profitability, and efficiencyanalysis.
The results showed that the liquidity, solvency and profitability put Arsenal as the club's which has the best achievement in the best financial condition and performance followed by Everton which had the best efficiency conditions. Meanwhile, West Ham football club achievement has the worst condition and performance.

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Ketika hati itu sudah lelah,
maka semua raga akan terpaku untuk mengikuti,
Gejolak jiwa seakan mengantarkan pada sesuatu,
Entah apa itu, jawaban itu tidak pernah ada,

beribu kedekatan hati ingin merubah semuanya,
Namun hanya angan dan penyiksaan diri yg didapat,
disana sini harapan itu sibuk diperjual belikan,
namun q sadar, setidaknya q tidak hadir disitu

#PELUKIS TURUN TAHTA,





Disebut Hal kehidupan yang penuh warna
diambilah kanvas untuk bisa membandingkan
namun warna-warna yang tersedia,
tak ada yang pantas sanggup untuk digese dalam kain,

Kanvas mengambil hitam seakan menggambarkan gelap,
bukan, sang pelukis masih melihat cerah di lukisannya,
kanvas mengambil putih yang menggambarkan kesucian,
bukan, sang pelukis masih melihat buram di lukisannya,

Kemudian sang pelukis berangan-angan,
menatap melihat indahnya warna pelangi,
diambilah macam warna sesuai dengan pelangi,
akan dikanvaskan malah pudar dan  menghilang pelangi itu,
ingatan pelukis tak bisa lagi sama dengan kenyataannya,

hingga akhir pelukis turun tahta sebagai pelukis,
tidaklah ingin disebut melukis,
karena nyatanya tidak bisa melukis secara sama,
dan sepadan dengan Hal Kehidupan..........

#Poejangga_Belgedes