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Alfonsus Maria Bagus Dwiaji
Cerita tentang kode dua klub sepakbola = A Tale of two football codes
"[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.]"
Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015
MK-PDF
UI - Makalah dan Kertas Kerja  Universitas Indonesia Library
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Dini Mardhiyani
Cerita tentang kode dua klub sepakbola = A tale of two football clubs
"[ABSTRAK
Laporan ini merupakan analisa penulis atas realisasi penerapan prinsip-prinsip
akuntansi dan kode etik tata kelola perusahaan (Corporate Governance) dalam dunia
olahraga. Cabang olahraga yang menjadi focus dalam laporan ini adalah Football dan
Rugby dimana terdapat beberapa kesalahan dan kegagalan dalam penerapan prinsip
akuntansi dan tata kelola perusahaan sehingga menimbulkan skandal public bagi
kedua klub yang diteliti penulis. Laporan ini mencakup peristiwa-peristiwa penting
yang menunjukan kurangnya control direksi atas penerapan prinsip akuntansi dan
kode etik dalam tata kelola perusahaan yang berujung pada perkara hukum. Hasil dari
analisa penulis dalam laporan ini didukung oleh artikel dan jurnal akademis yang
dipublikasikan.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.]"
Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015
MK-PDF
UI - Makalah dan Kertas Kerja  Universitas Indonesia Library
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Taroreh, Pinkan Fedria
Kisah kode etis dua klub sepakbola = A tale of two football codes
"[Kode etis dalam corporate governance sebuah perusahaan adalah aspek paling
penting bagi profesi Akuntan. Tesis ini membahas tentang bagaimana Klub
Sepakbola mengatur tata kelola perusahaan sehingga berjalan sesuai dengan kodekode
yang ada. Saya akan menjelaskan kode apa saja yang seharusnya Klub
aplikasikan kepada perusahaan. Tesis ini akan menjelaskan tentang bagaimana Klub
mengelola pemainnya dan adanya beberapa masalah pelanggaran kode etis yang
dialami oleh Klub.;Ethic codes in corporate governance is a very essential aspect, especially for those
who are in Accounting field. This assignment discusses about the influence of
corporate governance in National Rugby League and Australian Football League. I
will explain the codes that should be applied to the company. This assignment also
examines about how National Rugby League and Australian Football League govern
its company structure as well as members and players and how they breach certain
codes of ethics.;Ethic codes in corporate governance is a very essential aspect, especially for those
who are in Accounting field. This assignment discusses about the influence of
corporate governance in National Rugby League and Australian Football League. I
will explain the codes that should be applied to the company. This assignment also
examines about how National Rugby League and Australian Football League govern
its company structure as well as members and players and how they breach certain
codes of ethics.;Ethic codes in corporate governance is a very essential aspect, especially for those
who are in Accounting field. This assignment discusses about the influence of
corporate governance in National Rugby League and Australian Football League. I
will explain the codes that should be applied to the company. This assignment also
examines about how National Rugby League and Australian Football League govern
its company structure as well as members and players and how they breach certain
codes of ethics., Ethic codes in corporate governance is a very essential aspect, especially for those
who are in Accounting field. This assignment discusses about the influence of
corporate governance in National Rugby League and Australian Football League. I
will explain the codes that should be applied to the company. This assignment also
examines about how National Rugby League and Australian Football League govern
its company structure as well as members and players and how they breach certain
codes of ethics.]"
2014
MK-PDF
UI - Makalah dan Kertas Kerja  Universitas Indonesia Library
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Cinthya Ratu Sekarwangi
Cerita tentang kode dua klub futbal = A Tale of two football Codes
"[ABSTRAK
Laporan ini ini adalah analisa penulis tentang etika tata kelola perusahaan (Corporate
Governace) dalam klub football dan rugby di Australia. Laporan ini membahas kegagalan
dan ketidakmampuan klub untuk menerapkan etika tata kelola perusahaan. Kegagalan
tersebut menimbulkan skandal terhadap klub tersebut dan menarik perhatian media. Laporan
ini mengacu pada kode etik professional akuntansi Australia dan membahas peristiwaperistiwa
yang seharusnya bisa dicegah jika etika tata kelola perusahaan diterapkan. Analisis
penulis pada laporan ini didukung oleh artikel dan jurnal yang dipublikasi ABSTRACT This report is the author?s analysis about corporate governance in the Australian football and
rugby clubs. It discusses errors and inabilities of the clubs to apply the corporate governance.
The failures to apply the corporate governance lead scandal among the two clubs and raise
media attention. This report refers to the Code of Ethics of the Australian Accounting
Profession and analyses what events could have been prevented if the corporate governance
were applied. Published academic journals articles were provided to support the author?s
analysis., This report is the author’s analysis about corporate governance in the Australian football and
rugby clubs. It discusses errors and inabilities of the clubs to apply the corporate governance.
The failures to apply the corporate governance lead scandal among the two clubs and raise
media attention. This report refers to the Code of Ethics of the Australian Accounting
Profession and analyses what events could have been prevented if the corporate governance
were applied. Published academic journals articles were provided to support the author’s
analysis.]"
Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015
MK-PDF
UI - Makalah dan Kertas Kerja  Universitas Indonesia Library
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Rr. Dyah Purnamasari Sulistianingsih
Analisis kinerja modal intelektual, tingkat pengungkapan modal intelektual dan performa klub pada klub sepakbola eropa = Analysis of intellectual capital performance, intellectual capital disclosure level and club’s performance in european football clubs / Dyah Purnamasari
"ABSTRAK
Skripsi ini bertujuan untuk menguji secara empiris pengaruh kinerja modal
intelektual dan performa klub terhadap tingkat pengungkapan modal intelektual.
Selain itu, penelitian ini juga menguji pengaruh kinerja modal intelektual tahun
berjalan terhadap performa klub di tahun depan. Sampel penelitian yang digunakan
dalam penelitian ini adalah klub-klub sepakbola yang terdaftar pada Divisi Utama
Liga Eropa untuk periode musim 2007/2008 hingga 2012/2013 dan terpilih 26 klub
yang menjadi sampel. Hasil regresi menyimpulkan bahwa kinerja modal intelektual
dan performa klub berpengaruh positif terhadap tingkat pengungkapan modal
intelektual, sedangkan kinerja modal intelektual tahun berjalan berpengaruh negatif
terhadap performa klub di tahun depan.
ABSTRACT
The objective of this research is to investigate the effect of intellectual capital
performance and club’s performance on intellectual capital disclosure level.
Moreover, this research also aims to investigate the effect of current intellectual
capital performance on future club’s performance. This research examines intellectual
capital disclosure of First Division European football clubs for season 2007/2008
until 2012/2013. The result shows that there is positive relationship between
intellectual capital performance and club’s performance on intellectual capital
disclosure level, while current intellectual capital performance has negative
relationship on future club’s performance."
Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014
S54099
UI - Skripsi Membership  Universitas Indonesia Library
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Rizky Ananda Putra
Analisis dua klub sepakbola gagalnya memenuhi ketentuan corporate governance = A tale of two football codes shortcomings in corporate governance / Rizky Ananda Putra
"[ ABSTRAK
Obat – obatan terlarang semakin marak digunakan di dalam bidang olahraga di 4 dekade terakhir ini. Hadiah dalam bentuk uang yang akan diberikan apabila memenangkan suatu pertandingan menyebabkan keinginan yang besar untuk
menggunakan obat – obatan dimana bisa meningkatkat performa atlet. Tetapi,penggunaan obat-obatan ini akan menghasilkan efek yang buruk dimana dapat menodai citra olahraga itu sendiri dan merusak hubungan baik dengan para pemberi sponsor. Dari pembahasan masalah bisa dilihat, Menggunakan doping memungkinkan terjadinya permasalahan etika. Lebih spesifiknya lagi, obat –
obatan ini bisa terkirim ke atlet karena corporate governance yang lemah di dalam entiti. Di lain sisi, tidak adanya perbedaan yang signifikan di laporan keuangan dan prinsip corporate governance antara organisasi olahraga dan perusahaan Australia yang terdaftar.
ABSTRACT
There has been an increasing number of drug use problem in sport over the last
four decades. Financial stakes involved in professional sport create powerful
incentives for the use of performance enhancing substances. However, at the same
time, detection of drug use in sport can undermine the good standing of sport,
bringing it into disrepute, and fracturing the relationship it has with sponsors.
Results indicate that using drug enhancing performance will likely to raise issue in
ethics Furthermore, the drug itself can be administered to players because the
entities have applied weak corporate governance. On the other hand, the
annual/financial report and corporate governance practices are alike between
sporting organisation and listed Australian company., There has been an increasing number of drug use problem in sport over the last
four decades. Financial stakes involved in professional sport create powerful
incentives for the use of performance enhancing substances. However, at the same
time, detection of drug use in sport can undermine the good standing of sport,
bringing it into disrepute, and fracturing the relationship it has with sponsors.
Results indicate that using drug enhancing performance will likely to raise issue in
ethics Furthermore, the drug itself can be administered to players because the
entities have applied weak corporate governance. On the other hand, the
annual/financial report and corporate governance practices are alike between
sporting organisation and listed Australian company.]"
Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014
MK-PDF
UI - Makalah dan Kertas Kerja  Universitas Indonesia Library
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Astri Prima Devi
Akuntansi untuk pemain sepakbola
"Accounting reports on intangible assets have long been a problem, especially, those related to human capitals. They have become a problem whether they appear in balance sheet or not. These, human capitals have in fulfill asset definitions and recognition criteria. This paper highlights human capital reported in the United Kingdom football club's balance sheet. Ax we know the United Kingdom football industries have developed and yielded hundred billions pounds every year. They have also made football players become most important and most expensive in football clubs, with clubs paying regular large transfer fees in the transfer market to acquire players. FRS 10 Accounting /or intangible assets and goodwill, recommends capitalization as the most appropriate treatment for intangible assets. There are two main issues that will be analyzed in this paper, First, do football players fulfill the accounting criteria to be classified as assets of the football clubs? Second, if so how should they account for?"
2004
JAKI-1-Mei2004-38
Artikel Jurnal  Universitas Indonesia Library
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Fani Putri
A Tale of two football codes shortcoming in corporate governance = Etika dua klub football: kekurangan dalam tata kelola perusahaan
"ABSTRAK
Tata kelola perusahaan sangat penting dalam perusahaan saat ini. Untuk menghindari masalah ilegal dan tidak etis di tempat kerja, ada beberapa prinsip untuk mengikuti. Laporan ini akan membahas masalah etika dan tidak memadainya tata kelola perusahaan di Australia
ABSTRACT
Corporate governance is very important in today corporation. In order to avoid any illegal and unethical issues within workplace, there are several principles to follow. This report will discuss ethical issues and inadequacy of corporate governance within real life cases in Australia."
2017
MK-Pdf
UI - Makalah dan Kertas Kerja  Universitas Indonesia Library
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Tuanakotta, Theodorus M.
Teori akuntansi; Buku dua
Jakarta: LPFE-UI, 1986
657 THE t
Buku Teks  Universitas Indonesia Library
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Soemarso S.R.
Akuntansi : Suatu Pengantar buku dua / Soemarso S.R.
Jakarta: Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia, [date of publication not identified]
657 SOE a II
Buku Teks  Universitas Indonesia Library
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