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"Sepakbola merupakan olahraga paling populer yang memiliki pengaruh dalam berbagai aspek kehidupan, seperti sosial, religi, teknologi, politik dan ekonomi. Di benua Eropa, sepakbola sudah menjadi industri. Penghasilan sebuah klub sepakbola sangat bervariasi, seperti dari penjualan tiket, merchandise, hak siar serta sponsor dan iklan. Di Liga Inggris, Italia dan Spanyol, klub sepakbola adalah sebuah entitas bisnis yang juga melaporkan hasil transaksinya melalui laporan keuangan. Laporan keuangan tersebut juga harus disusun berdasarkan prinsipprinsip akuntansi yang berlaku umum serta harus memiliki karakteristik kualitatif sebagai sebuah informasi, yaitu dapat dipahami, relevan, keandalan dan dapat diperbandingkan. Penelitian ini secara umum mencoba menganalisis penyajian laporan keuangan pada klub sepakbola Eropa beserta unsur-unsur laporan keuangan seperti pendapatan, beban dan aktiva yang dimiliki klub sepakbola, terutama aktiva berupa pemain sepakbola.

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Football is the most popular sports that have an influence in various aspects of life, such as social, religious, technological, political and economic. In Europe, football has become an industry. Income of a football club is very varied, such as ticket sales, merchandising, broadcasting rights, sponsorship and advertising. In the English, Italian and Spanish League, football club is a business entity which also reported the results of their transactions through the financial statements. The financial statements should also be prepared based on generally accepted accounting principles and should have the qualitative characteristics as an information, that is understandable, relevant, reliable and comparable. This study tries to analyze the overall financial statement presentation at European football clubs including elements of financial reports such as revenue, expenses and assets owned football club, especially its assets of football players."

"Penelitian ini berfokus pada strategi kekerasan yang dipilih oleh kelompok Viking Jabodetabek, sebagai upaya mendapatkan dan mempertahankan ruang (persistensi) di wilayah Jakarta dan sekitarnya. Dalam argumentasi peneliti, kelompok ini berada dalam posisi cenderung terpinggirkan, baik secara sosial, maupun geografis. Selain itu, terdapat wilayah yang berdekatan dan kontestasi ruang diantara Viking dan juga The Jak Mania. Hal ini membuat mekanisme kekerasan kemudian digunakan untuk mendapatkan ruang, memperkuat, serta bertahan di kota Jakarta dan sekitarnya. Penelitian sebelumnya melihat bahwa kekerasan di ruang kota mampu merestrukturasi bentuk kota saat dilakukan secara komunal. Selain itu, kontestasi terjadi pada batas perbedaan identitas yang tidak melibatkan kontestasi ruang di dalamnya. Penelitian ini berfokus pada dinamika kekerasan yang digunakan kelompok pendukung sepakbola dalam ruang urban, baik di pusat kota, maupun area penyangga, dengan kelompok yang memiliki pola hubungan setara. Penelitian ini menggunakan pendekatan penelitian kualitatif dengan metode wawancara mendalam serta studi data sekunder berupa jurnal, berita, serta buku sebagai alat untuk mendapatkan analisis data. Penelitian menunjukan bahwa kekerasan digunakan kelompok sebagai upaya untuk menunjukan eksistensi kelompok. Migrasi serta perbedaan karakteristik wilayah mempengaruhi perbedaan dinamika kekerasan yang dilakukan pada wilayah tengah kota dan wilayah pinggiran.

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This study focuses on the strategy of violence that chosen Viking Jabodetabek as an effort to obtain and maintain space (persistence) in Jakarta and surrounding areas. This study has the argument that this group is marginalized, both socially and geographically. In addition, there is a contestation of the area between Vikings and The Jak Mania. This makes the mechanism of violence then used to get space, strengthen, and survive in Jakarta and surrounding area.

Previous research saw that violence in urban areas was able to restructure the shape of cities through communal violence . In addition, contestation occurs at the boundaries of identity differences that do not involve the contestation of space in it.

This study focuses on the dynamics of violence used by soccer support groups in urban spaces, both in metropolitan areas and in the suburban area, with groups that have an equal relationship pattern. This study uses a qualitative research approach with in-depth interview methods and secondary data studies from journals, news, and books as a tool to obtain data analysis.

This study shows that violence is used by groups as an effort to show the existence of groups. Migration and differences in local characteristics influence differences in the dynamics of violence carried out in the middle of the city and on the suburban area."

"Pada era globalisasi sekarang ini, olahraga telah menjadi sebuah komoditi yang dikomersialkan. Banyak kompetisi olahraga yang populer di dunia, seperti basket, baseball, American football, dan sepakbola. Akan tetapi dari semua olahraga tersebut sepakbola merupakan olahraga yang paling populer dan mendunia. Salah satu klub sepakbola yang ada adalah Liverpool. Mencermati kondisi ini maka sikap komunitas konsumen atau dalam topik ini bisa kita sebut juga dengan penggemar menjadi sangat penting karena juga menjadi salah satu basis penopang industri olahraga sepakbola. Keberadaan penggemar bukan sekelompok orang yang bersikap pasif, tapi sebenarnya aktif. Terlebih apabila dikaitkan dengan branding sebuah klub sepakbola. Penggemar memiliki keterkaitan yang sangat erat dengan peranan branding bagi sebuah klub sepakbola. Sehingga tujuan yang ingin dicapai dalam penelitian ini adalah untuk untuk mengukur brand awareness, brand association, brand loyalty dan perceived quality penggemar dalam konteks Brand Equity Liverpool Metode penulisan yang digunakan dalam penelitian ini adalah deskriptif. Pengumpulan data dalam penelitian ini dibagi menjadi dua bagian, yaitu penelitian kuesioner dan penelitian kepustakaan. Teknik pengambilan sampel pada penelitian ini dilakukan dengan teknik non probability dengan pendekatan purposive. Ukuran sampel yang akan diambil sejumlah 175 orang responden anggota Big Reds. Kuesioner pada penelitian ini menggunakan skala likert dan interval. Dari hasil penelitian nantinya dapat disimpulkan bahwa para penggemar berada pada tingkat top of mind dan brand recall untuk dimensi brand awereness. Penggemar juga berada pada level committed buyer untuk tingkat loyalitas. Sedangkan untuk kesan kualitas, para penggemar sudah memandang merek Liverpool dengan baik. Dimensi yang kurang adalah dimensi brand association. Sehingga saran dari penelitian ini adalah perlu dipikirkan, dirancang, dan diimplementasikan program-program yang dapat menanamkan kesan merek yang lebik baik lagi.

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In the current globalization era, sport has become a commercialized commodity. There are several well-known sport competitions such as basketball, baseball, american football, and soccer (football). Among those popular sports, football is inevitably the most popular and world known. With so many football clubs in the world, Liverpool in particular, is one of the most widely-known with thousand fans across the continents. It can?t be denied that consumer community behavior or in the case of this research, could also be called as ?fans? has become increasingly important as it?s grown to be one of the main pillar of football industry. Instead of passive existence, the existence of the fans is indeed an active reality of the industry. Related to the branding of football club, fans have strong relationship with the branding role of football club. Thus, the objective of this research is to determine the influence of Liverpool FC brand equity toward fans behavior and to determine the brand equity dimension which has the most dominant influence on fans behavior. This research utilizes quantity approach with descriptive method. Data collection consists of two parts, which are survey research and desk research. Furthermore, this research uses non probability sampling technique with purposive approach. Sample size amounted to 175 respondent of Big Reds member. Based on this research, Liverpool management should perform a better brand management such as building a new sport stadium which is better and bigger than the current Anfield stadium. Currently Anfield stadium has only achieved 4 stars from UEFA, still left behind by Old Trafford Stadium which belong to Manchester United Football Club. Hopefully with improved stadium Liverpool could build greater brand association and brand awareness toward its own fans and other football fans thus maintain its magic aura."

"Sebagai suatu elemen pemenuh kebutuhan manusia, komunikasi memiliki peran penting didalamnya. Mulai dari tahap individual, sampai pada tingkatan organisasional, komunikasi diibaratkan sebagai tanah dalam suatu ladang persawahan. Pentingnya keberadaan elemen tersebut juga dibutuhkan pada suatu proses pembelajaran (dalam organisasi), dimana hal tersebut merupakan fokus kajian dari penelitian ini. United Army, adalah organisasi yang menjadi subjek penelitian ini, dimana organisasi tersebut merupakan organisasi penggemar klub Manchester United yang resmi, karena keberadaannya diakui oleh pihak terkait (Manchester United Football Club). Pada dasarnya, tumbuh kembangnya organisasi erat kaitannya dengan bagaimana organisasi belajar untuk mendapatkan pengetahuannya. Pembelajaran ini disebut dengan organizational learning, dimana maksud dari proses ini adalah untuk mendapatkan apa yang disebut dengan organizational knowledge. Pada proses tersebut, terdapat suatu perpindahan pengetahuan dari satu titik ke titik lain, proses ini disebut dengan knowledge transfer. Mulai dari pertemuan seorang penggemar dengan benda-benda bersejarah yang terdapat di sekretariat United Army, sampai dengan menghadiri ?prosesi nonton bareng?, proses perpindahan (knowledge) terjadi. Pada kegiatan itu, termuat suatu proses perpindahan pengetahuan dari ?source-to-recipient?. Proses pembelajaran itu sendiri dapat terjadi secara individual, ataupun secara bersama-sama (Collaborative Learning). Menyadari pentingnya keberadaan para penggemar, pihak United Army menyediakan dua jalur sebagai saranya bagi mereka untuk bertukar pikiran. Jalur Online dan Offline adalah jalur bagi para pihak terkait untuk dapat melakukan proses Collaborative Learning. Knowledge yang didapat melalui proses ini, kemudian melahirkan suatu tahap lanjut dari pembelajaran yang terjadi didalam organisasi. Suatu tahap dimana, Collaborative Advantages hadir sebagai ganjaran bagi siapapun yang mampu melakukan komunikasi dengan baik dan benar, serta proporsional.

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Communication takes a very important place in completing human?s basic needs. It starts in the individual stage, throughout the organizational stage in human?s everyday life. This thesis focuses on how communication, as an important element in human?s life, is also needed in organizational learning process. United army, as a subject of this research is an official (supporters) organization of Manchester United in Indonesia.

The development of an organization is related on how it gains their knowledge; this process is called as organizational learning. In this process, knowledge transfer starts from the very first time fans visit the secretariat of United Army. Furthermore, organizational learning occurs when the ritual (nonton bareng) is being held. In this event, there is a process when knowledge is transferred from a person to another. This learning process might occur between individuals or collaboratively. It is called by collaborative learning.

United Army provides two ways to operate their learning process. The knowledge gained from this process initiate a step further from the learning process that occurs in an organization. In that next step, collaborative advantages became the result of anyone who manage to communicate properly and proportionally. "

"[ABSTRAK Prinsip-prinsip akuntansi dapat digunakan untuk menganalisa berbagai macam masalah di sekitar kita. Salah satunya adalah skandal yang terjadi di dalam olahraga professional karena kegagalan etika dan tidak adanya kontrol yang baik. Laporan ini akan menceritakan ulang kejadian ? kejadian penting sampai terjadinya skandal dan hubungannya dengan prinsip dasar and etika akuntansi yang mungkin dapat mencegah terjadinya masalah ini, termasuk perbandingannya dengan prinsip dan etika yang dianut oleh perusahaan besar yang terdaftar. Artikel maupun jurnal dari berita ? berita dan para peneliti akan digunakan di dalam laporan ini untuk mendukung kata ? kata dari penulis.;Accounting principles could be used to analyze many problems in the world around us. One of those were scandalous events occurred in professional sports due to ethical failures and absence of good governance. This paper will recount the important events lead to the scandals as well as their connections with the fundamental accounting principles and ethics which may prevent such problems, including the comparison with the governance and ethic adopted by big listed company. Moreover supporting articles and journals from news and researchers will be used throughout the report to support the arguments made by the author.;Accounting principles could be used to analyze many problems in the world around us. One of those were scandalous events occurred in professional sports due to ethical failures and absence of good governance. This paper will recount the important events lead to the scandals as well as their connections with the fundamental accounting principles and ethics which may prevent such problems, including the comparison with the governance and ethic adopted by big listed company. Moreover supporting articles and journals from news and researchers will be used throughout the report to support the arguments made by the author., Accounting principles could be used to analyze many problems in the world around us. One of those were scandalous events occurred in professional sports due to ethical failures and absence of good governance. This paper will recount the important events lead to the scandals as well as their connections with the fundamental accounting principles and ethics which may prevent such problems, including the comparison with the governance and ethic adopted by big listed company. Moreover supporting articles and journals from news and researchers will be used throughout the report to support the arguments made by the author.]"

"[ABSTRAK Laporan ini merupakan analisa penulis atas realisasi penerapan prinsip-prinsipakuntansi dan kode etik tata kelola perusahaan (Corporate Governance) dalam duniaolahraga. Cabang olahraga yang menjadi focus dalam laporan ini adalah Football danRugby dimana terdapat beberapa kesalahan dan kegagalan dalam penerapan prinsipakuntansi dan tata kelola perusahaan sehingga menimbulkan skandal public bagikedua klub yang diteliti penulis. Laporan ini mencakup peristiwa-peristiwa pentingyang menunjukan kurangnya control direksi atas penerapan prinsip akuntansi dankode etik dalam tata kelola perusahaan yang berujung pada perkara hukum. Hasil darianalisa penulis dalam laporan ini didukung oleh artikel dan jurnal akademis yangdipublikasikan.ABSTRACT This report is the author?s analysis on the realization of the application of accounting

principles and codes of corporate governance in sport industry. The focus in this

report are Football and Rugby where there are several errors and failures in the

application of accounting principles and corporate governance that caused a public

scandal for both clubs. This report covers the important events that show the lack of

control of board of directors over the application of accounting principles and code of

ethics in corporate governance that led to the lawsuits. Published academic journal

articles support results of the analysis of the authors of this report.;This report is the author?s analysis on the realization of the application of accounting

principles and codes of corporate governance in sport industry. The focus in this

report are Football and Rugby where there are several errors and failures in the

application of accounting principles and corporate governance that caused a public

scandal for both clubs. This report covers the important events that show the lack of

control of board of directors over the application of accounting principles and code of

ethics in corporate governance that led to the lawsuits. Published academic journal

articles support results of the analysis of the authors of this report., This report is the author’s analysis on the realization of the application of accounting

principles and codes of corporate governance in sport industry. The focus in this

report are Football and Rugby where there are several errors and failures in the

application of accounting principles and corporate governance that caused a public

scandal for both clubs. This report covers the important events that show the lack of

control of board of directors over the application of accounting principles and code of

ethics in corporate governance that led to the lawsuits. Published academic journal

articles support results of the analysis of the authors of this report.]"