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Kuala Lumpur, Malaysia : Sime Darby Berhad, 2007
R 320.09 MAL
Buku Referensi  Universitas Indonesia Library
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Jordy
"ABSTRAK
Laporan ini membahas proses audit yang dilakukan CAB Public Accountant atas pinjaman dan hibah pemerintah tahun 2016 pada ATS Malaysia Berhad dan menganalisa kesesuaian proses audit tersebut dengan ISA International Standards on Auditing . Laporan ini juga membahas pelaksanaan Agreed-Upon Procedures yang dilakukan sehubungan dengan jaminan pemerintah atas instrumen utang yang dikeluarkan oleh ATS Malaysia Berhad. Secara umum, prosedur audit yang dilakukan oleh CAB Public accountant telah sesuai dengan ISA. Agreed-Upon Procedures yang dilakukan oleh CAB Public accountant juga telah sesuai dengan ISRS 4400.

ABSTRACT
This report discusses the audit processes performed by CAB Public Accountant on borrowings and government grant for the year of 2016 on ATS Malaysia Berhad and analyzes the compliance of the audit process to ISA International Standards on Auditing . This report also discusses about the agreed upon procedures performedon ATS Malaysia Berhad on relation to the government guarantee on the debt instruments issued by ATS Malaysia Berhad. Overall, the audit procedures that CAB Public Accountant performed adheres to ISA. The agreed upon procedures performed by CAB Public accountant also adheres to ISRS 4400."
2017
TA-Pdf
UI - Tugas Akhir  Universitas Indonesia Library
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Dodik Siswantoro
"In this thesis will explain about implementing accounting standards which must be modified according to its characteristics. Bank Islam Malaysia Berhad mainly adopted from International Accounting Standards, and Accounting Standards for Islamic Financial Institutions. There are some adjustments from both standards. It can create its own accounting system characteristics. The important things are the users of financial statement can understand and know how to use them. Bank Islam Malaysia Berhad was introduced to practice banking and financing activities based on the Shari'ah Islarni'ah principles derived mainly from Al-Quran and AI-Sunnah. The problem of this study, as showed some relevance of Accounting Standards for Islamic Financial Institutions for Islamic Banks, The Case of Bank Islam Malaysia Berhad. This study will show how ASIFI adopted. There are some adjustment regarding its own environment. Scope of writing will be included accounting standards for Islamic Banks, which support by International Accounting Standards and Accounting Standards for Islamic Financial Institution. There are some similarities and differences from both standards. It is also investigate Islamic Banking System in Malaysia; it is called Interest Free Banking Systems that regulate transaction with other Islamic bank and central bank. However, in its application, some scholars give some critical argument about BIMB operations. Those critics are connected with Islamic laws that some of them might be ignored."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2000
S19278
UI - Skripsi Membership  Universitas Indonesia Library
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Turkiye: Hakikat Kitabevi, 1993
297.29 COU
Buku Teks  Universitas Indonesia Library
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Sydney: Rigby, 1972
823.01 ITC
Buku Teks  Universitas Indonesia Library
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Heny Indriastuti
"Perusahaan Kulim (Malaysia) Berhad akan dijadikan bahan kajian khusus dalam penulisan karya akhir ini. Kulim merupakan salah satu perusahaan asing Malaysia yang telah lama menjadi pemain di dalam pasar global industri minyak kelapa sawit. Pada saat ini Kulim juga sedang melakukan ekspansi beberapa produk turunan minyak kelapa sawit di pasar global sepcrti minyak goreng, oleochemical, sabun, dan biodiesel. Oleh karena itu diperlukan strategi-strategi dari kantor pusat Malaysia agar dapat memenangkan persaingan dalam industri minyak kelapa sawit dan produk turunannya di peringkat pasar global.
Tujuan dari karya akhir ini adalah membuat analisis kecenderungan permintaan produk minyak sawit di pasar Indonesia dan pasar global serta memberi masukan kepada perusahaan mengenai strategi-strategi yang dapat diterapkan dalam melakukan ekspansi produk-produk turunan minyak kelapa sawit terutama produk Biodiesel dalam memasuki pasar global.
Pertumbuhan industri-industri yang menggunakan CPO salah satunya didukung oleh meningkatnya konsumsi dalam negeri dan permintaan dari Iuar negeri. Dengan adanya ketersediaan bahan baku yang melimpah akan menjadi daya saing yang cukup tinggi di pasar internasional.
Pengembangan produk turunan berupa Biodiesel cukup menjanjikan seiring dengan semakin meningkatnya harga BBM. Pada tahun 2005 penggunaan bahan bakar Biodiesel dalam pembangkit listrik di Eropa mencapai I sampai 1,5 juta Ton. Di Asia Tenggara, Malaysia dan Thailand termasuk Indonesia juga sudah memulai pengembangan Biodiesel.
Sebagai perusahaan global dalam industri minyak kelapa sawit, saat ini Kulim sedang melakukan diversifikasi produk minyak kelapa sawit menjadi produk BiodieseI mengingat permintaan produk ini sedang meningkat. Untuk memenangkan persaingan dalam industri ini, Kulim dengan core competency yang dimilikinya sedang menentukan strategi yang tepat. Untuk itu Kulim hendak melakukan ekspansinya ke negara lain yaitu Indonesia untuk mengembangkan produk Biodiesel dimana di wilayah ini Kulim belum mempunyai pengalaman dalam produk Biodiesel.
Strategi yang mengkombinasikan antara biaya yang murah (Lower Cost Strategy) dengan memberikan nilai lebih terhadap konsumen atas kualitas dan manfaat serta pelayanan terhadap produk Biodiesel dapat dilakukan dengan Focus Strategy. Produk Biodiesel d+ produksi dengan spesifikasi yang sama untuk tiap negara dengan menggunakan learning curve yang sudah dilakukan sebelumnya. Kulim mempunyai pengalaman memproduksi Biodiesel di Malaysia dan Singapura. Teknologi dan knowledge yang sudah dilakukan di kedua negara tersebut dapat ditransfer ke negara bare dimana pabrik Biodiesel ini akan dibangun dalam hal ini di Indonesia sehingga terjadi efisiensi penggunaan tenaga kerja dan optimalisasi penggunaan teknologi.
Indonesia menjadi negara tujuan Kulim untuk mengembangkan produk Biodiesel karena Kulim mempunyai kegiatan bisnis di negara ini yaitu dalam bidang perkebunan kelapa sawit dan industri pengolahannya. Sehingga apabila Kulim membangun industri produk Biodiesel di Indonesia akan mengurangi biaya produksi karena terdapat koordinasi kegiatan dalam rantai nilai.
Untuk mengembangkan produk Biodiesel di Indonesia, salah satu strategi global yang dilakukan oleh Kulim adalah transfer know how dengan menjalankan kegiatan yang terintegrasi yaitu transfer sumber daya dan transfer knowledge.
Knowledge dan teknologi merupakan core competency bagi Kulim, sehingga da]ani pengembangan Biodiesel di Indonesia, Kulim melakukan transfer kedua hal tersebut. Pengembangan industri Biodiesel di Indonesia dapat dilakukan Kulim dengan mentransfer knowledge dan teknologi yang ada di Malaysia dan Singapura. Untuk memudahkan pengembangan industri ini maka Kulim dapat berpartner dengan perusahaan lokal di Indonesia untuk memudahkan dalam penyesuaian dengan budaya lokal dan memudahkan dalam pemenuhan sumber daya yang dibutuhkan terutama dalam hal tenaga kerja serta kemudahan dalam mencari local supplier.
Langkah-langkah utama yang hams dilakukan Kulim dalam pengembangan produksi biodiesel di Indonesia adalah :
a. Membangun pabrik biodiesel dengan kapasitas 100.000 Tonltahun
b. Melakukan rekruitmen sumber daya manusia
c. Untuk menyampaikan explicit knowledge dalam aktivitas produksi Biodiesel dapat dilakukan melalui intemet, training dan learning by doing. Sedangkan tacit knowledge dapat ditransfer dengan menempatkan karyawan dari kantor pusat Malaysia dan Singapura
d. Merencanakan pemasaran ke pasar Kulim dan parlnemya, yang sudah ada yaitu USA dan Eropa serta potensial market di China, Asia dan South America
Dengan melihat kondisi persaingan yang ada di Indonesia, saat ini merupakan waktu yang tepat bagi Kulim untuk melakukan ekspansi pengembangan industri Biodiesel di Indonesia. Akan tetapi mengingat kebijakan pemerintah Indonesia dalam industri Biodiesel belum mendukung maka sebaiknya Kulim menunda pengembangan produk ini sampai ada aturan tata niaga Biodiesel yang jelas.

Kulim (Malaysia) Berhad Ltd will be the object of particular discussion for this thesis. Kulim is one of Malaysian foreign companies and the old player in the global market of palm oil industry. In the recent time, Kulim is executing an expansion into the global market through its expanded products which are derivative products of palm oil, such as cooking oil, oleochemical, soap, and biodiesel. For that reason, it is necessary for Kulim's head office in Malaysia to develop strategies in order to win the global market in this industry.
The objectives of this study are: a) to make analysis on the tendency of demand in palm oil products, both in Indonesia and global markets; b) to give suggestions to Kulim management, particularly in applicable strategies for expansion of sawit coconut derivative products, especially biodiesel products, into global market.
The growth of the industries that use Crude Palm Oil (CPO) is supported by the increase of domestic consumption and of overseas demand. Moreover, abundant availability of its raw materials becomes another good point for its high competitiveness in the international market.
Due to the raising of the fuel (Bahan Bakar Minyak/BBM) price, the development of the derivative products such as biodiesel is reasonably promising. For instance, consumption of biodiesel for electricity power generation in Europe was more than 1.5 million ton in 2005. The biodiesel has also been developed in South-East Asia, namely in Malaysia, Thailand and Indonesia.
Considering the increasing demand of biodiesel, Kulim, as a global company, is diversifying its sawit coconut product into biodiesel. Therefore, Kulim -- by its core competency --- now is figuring proper strategies to win the competition in this industry. For that purpose, Kulim plans to expand its company to Indonesia in order to develop biodiesel product in the region where Kulim does not have any experiences yet in the term of biodesel production.
A strategy combining fewer expenses (Lower Cost Strategy) and providing more benefits to consumers through the quality, benefits, and the service in biodiesel product, can be done by so-called Focus Strategy_ In addition, biodiesel products are being produced with the same specification for every country which is using the previous learning curve. So far, Kulim has experiences in producing biodiesel in Malaysia and Singapore. Therefore, for the efficiency of labors and the optimal use of technology, the established technology and knowledge which have been implementing in those countries will be transferred to the new region where the biodiesel factory is going to be built, in this case is in Indonesia.
Indonesia is being the target area for Kulim to develop biodiesel product since in this state, Kulim has businesses on sawit coconut plantation and its processing industry. The idea is that if Kulim is likely to take part into biodiesel product's industry in Indonesia, then it will reduce the production cost as there is activity coordination in the chain of the value.
Additionally, to develop biodiesel products in Indonesia, one of global strategy that is conducted by Kulim is know-how transferring, by running an integrated activity such as human resource and knowledge transferring.
Owning knowledge and technologies are Kulim's core competencies, so that in the biodiesel development in Indonesia, these two competencies are being transferred by Kulim. Furthermore, the development of biodiesel industry in Indonesia is able to be executed by Kulim through transferring the established knowledge and technology in Malaysia and Singapore. To facilitate that purpose, Kulim can have partnerships with local companies in Indonesia with the aims to facilitating the adjustment to local culture; and to facilitate the accomplishment of necessary resources such as labors and flexibility in seeking for local suppliers.
Therefore, to develop biodiesel production in Indonesia, it is necessary for Kulim to carry out major points, as follow:
a. To build biodiesel factory which capacity is 100.000 ton per year;
b. To recruit human resources;
c. To state the explicit knowledge of biodiesel production activity, which is able to deliver via the internet and trainings; while tacit knowledge can be transferred by settling employees from Malaysia and Singapore head offices;
d. To plan marketing into both Kulim's and its partners' markets; which are USA and Europe; and also some potential markets in China, Asia, and South America.
In this time represent the right time for Kulim to develop industry of Biodiesel in Indonesia. However considering governmental policy of Indonesia in industry of Biodiesel not yet supported hence better Kulim delay this product development until there is clear commercial Biodiesel."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2007
T19778
UI - Tesis Membership  Universitas Indonesia Library
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Darby, D.J.
London : Pitman Paperbacks , 1970
658.1 DAR f
Buku Teks  Universitas Indonesia Library
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