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"Dengan sistem pengendalian, manajemen dapat memastikan efisiensi dan efektifitas pengalokasian dan penggunaan sumber daya perusahaan, serta mengevaluasi sejauh mana kebijakan dan strategi perusahaan telah berjalan. Pengendalian manajemen tersebut berdasar pada evaluasi atau penilaian atas kinerja perusahaan yang dapat dilihat dengan membandingkan kinerja aktual yang dicapai dengan kinerja yang diharapkan. Penilaian kinerja mencakup dua masalah pokok yaitu efektifitas dan efisiensi. Berdasarkan pokok-pokok pikiran tersebut penulis melakukan analisa terhadap penilaian kinerja yang diterapkan PT. "X" terhadap kantor-kantor cabangnya, yang menjadi landasan bagi pihak manajemen dalam melaksanakan fungsi pengendalian terhadap kantorkantor cabang tersebut. Penilaian terhadap kinerja mencakup aspek finansial dan non finansial. Berdasarkan aspek finansial, penilaian dilakukan dengan menggunakan anggaran dan analisa profitabilitas ROA, residu income. penilaian dilakukan yaitu Dari dengan pengukuran ROI/ aspek non finansial, dengan melakukan evaluasi terhadap struktur organisasi atau mengukur tingkat produktifitas pegawai. Kedua metode ini akan saling melengkapi dalam melakukan analisa dan evaluasi kinerja. Penilaian kinerja yang dilakukan PT "X" terhadap kantor-kantor cabangnya didasarkan pada pencapaian target anggaran masing-masing kantor cabang (aspek keuangan). Perlu diperhatikan bahwa penilaian berdasarkan profitabilitas akan menjadi masukan yang berarti dalam evaluasi kinerja, terutama dalam menganalisa tingkat efisiensi kantor cabang. Oleh karenanya dijadikan melakukan kantor cabang terlebih dahulu harus sebagai pusat-pusat laba.PT "X" telah pula penilaian terhadap struktur organisasi dan tingkat produktivitas pegawai (aspek non-keuangan)."

"PT Asuransi X is one of the major general insurance players in Indonesia. lt has au extensive experience in underwriting the broad range of general insurance product for different largeted segment. When the takaful products started to be recognized in Indonesia, PT Asuransi X decided to tap in the takaful industry. The portfolio of the takaful products will be started from the Consumer Lines' product (Personal Lines and Accidental & Health Products) and followed by the small to medium Commercial lines’ related businessesAs the newcomer in the industry, PT Asuransi X will require marketing strategies to market the takaful products. To develop the marketing strategies, there are several issues that should be addressed. In this paper, we are going to find the optimal marketing strategy (product, price, distribution, promotion) that is useful for PT Asuransi X in marketing the small to medium Commercial Lines' related businesses takaful products. One of the significant findings in the analysis is the importance for PT Asuransi X to manage the distribution channel because the nature of insurance service is low-contact service which emphasizes the encounter with service personnel. Other finding is about the low involvement consumer buying behavior that makes it more challenging for PT Asunmsi X to develop the takaful products. Positioning is necessary to differentiate PT Asuransi X takaful product with others. In addition to that, it is suggested that PT Asuransi X does not only sell the name of takaful which can be easily associated to the islmnic principles. The marketing strategy should emphasize the benefit offered so it can be consumed by people from different religion background."

"The purpose of this research is to describe the implementation of robbery crime risk management in cash delivery, especially in relation to income delivery of PT ABC Branch of X, which is an Indonesian Highway Corporation. The result shows that PT ABC has been implementing crime risk management in its income delivery. PT ABC decided on risk transfer methods. It is the transferring of income to tol collection bank, which is Bank XYZ Branch of A, and cash in transit insurance. Because of lack in human resources, Bank XYZ transfers the operationalization to PT KJA. This methods is cost effective, because of the compensation of PT ABC?s role as costumer of Bank XYZ. In its operationalization, PT ABC found the barrier to control it directly. Controlling its operation will be easier to reach if toll collection bank could operationalize independently. Hopefully, crime risk management methods could be applied by other companies which its business characteristics is similar with PT ABC, to reach cost efficiency."

"Tesis ini membahas tentang kebijakan transfer pricing atas marketing intangible pada Direktorat Jenderal Pajak melalui studi kasus terhadap hasil pemeriksaan pada PT. X, PT. Y dan PT. Z pada KPP Wajib Pajak Besar Dua periode 2013-2015. Penelitian ini menggunakan pendekatan kualitatif dengan desain deskriftif. Hasil penelitian ini menyarankan agar kebijakan transfer pricing lebih di perjelas khususnya kebijakan transfer pricing atas marketing intangible. Saran lainnya adalah peningkatan kualitas pemeriksaan melalui transfer of knowledge khususnya transfer pricing kepada para pemeriksa serta menyediakan tool dalam rangka optimalisasi analisis dalam melakukan pemeriksaan.

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The focus of study is transfer pricing policy in marketing intangible on Directorat General of Taxation which tax audited concerning to PT. X, PT. Y and PT. Z since 2013-2015 that are registered on large tax office two. The research is qualitative - descriptive. The result is transfer pricing policy in marketing intangible should be completely at all especially in marketing intangible rules. Other suggest are increase quality of tax audited by transfer of knowledge especially transfer pricing to tax auditor and to maintain tax audit optimally by good infrastructure on audit."