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"One of the most significant fact about Japan is that It is the only major non-Western country that has become a thoroughly industrialized and modernized democracy. But the so-called economic miracle, however is not the only remarkable feature. Two other features of Japanese life are noteworthy. One is the way the Japanese have kept alive and actually breathed new vigor into their traditional culture?Its arts and way of life. The other is the political and social changes that have accompanied economic modernization.This economic modernization has been branded by the West as Japan Incorporated with the process of unique characteristic of Japan Incorporated with its intricate web of financial and non financial relationship between companies linking them in a pattern of formal and informal obligation and enjoying the guidance of the government in pursuing Intel-nationalization. Indonesia and Japan belong to the same hemisphere, that is Asia. While Indonesia is also a maritime country, still keeping the traditional culture and just since 1990s starting to enter economic modernization in the urban and suburban life. Most Indonesian business organizations grew from small family businesses and with no formal structure. Some of them became big business and quite a number grew into medium size enterprises. Industrial alliance with backward and forward linkages among the large ones and medium enterprises Is until nowadays still negligible. The Indonesian business society does not conduct intricate web of financial and non financial relationship with the guidance of the government as exposed by the Japanese Therefore the idea of "Indonesia Incorporated" copying from the Japanese one still remains an unfulfilled dream."

"This study is about the development gap in eastern Indonesia. This research is motivated by the existence of big problems that still faced by Indonesia up to now is the happening of development gap. The purpose of this research is the policy strategy in overcoming the gap between eastern Indonesia and West Indonesia region. This research uses the qualitative approach with discourse analysis method. Data collection method is done by triangulation technique of data source. Meanwhile, the data processing conducted by the researcher is data reduction. The result of this study is to provide an alternative policy that can be used and somewhat different from the mainstream which usually overcomes the gap by directly implementing the infrastructure development policy which until now based on the evaluation did not directly solve the problem, as evidenced by the many results of the construction of the stagnant infrastructure. Through this study, it is found that there are major issues that are more fundamental and often overlooked by policy makers. The main issues are grouped into three major groups of major issues, namely: Comprehensive Planning and Budgeting, Data and Information Effectiveness, and Professionalism of Civil State Apparatus."

"Laporan magang ini membahas tentang prosedur audit kas dan setara kas yang diterapkan pada X Incorporated X Inc. , salah satu klien yang ditangani oleh penulis dalam kegiatan magangnya sebagai anggota tim auditor, yang merupakan perusahaan jasa keamanan di suatu negara. Dalam melaksanakan audit kas dan setara kas, prosedur yang dilaksanakan tidak hanya berupa prosedur yang berfungsi untuk merumuskan opini, namun terdapat pula prosedur tambahan yang bertujuan lain, misalnya untuk melakukan pendeteksian fraud, yang cukup intensif dilakukan dalam pelaksanaan audit untuk X Inc. Laporan juga membahas berbagai isu yang terjadi dalam proses pengerjaan prosedur audit kas dan setara kas untuk X Inc., yang mana setidaknya memiliki sekitar 30 akun bank yang masih aktif. Isu yang muncul terutama terkait pada prosedur konfirmasi bank, walaupun terdapat satu isu muncul pada prosedur rekonsiliasi bank. Laporan ini juga menganalisis faktor-faktor yang menyebabkan isu-isu tersebut muncul, yang seringkali berkaitan dengan jenis industri yang digeluti oleh X Inc., faktor teknis, dan faktor internal perusahaan.

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This report discusses about procedures of cash and cash equivalent auditing forX Incorporated X Inc. , one of the client that was handled by the writer when the writer done an internship as a part of assurance team, which is a security services company in some country. When executing cash and cash equivalent auditing, the procedures applied are not just to form audit opinion, but it may being done for other purpose, such as detection of fraud, which can be concluded as some of the intensive procedures for cash and cash equivalent auditing for X Inc.

This report also discuss about issues that encountered while doing the procedures of cash and cash equivalent auditing for X Inc., which turned out that has around 30 active bank accounts. Most of the issues happened while doing bank confirmation procedures, while there is one issue encountered while executing bank reconciliation procedures. This report also analyse factors that made this issues arise, and it turns out that the factors are usually wether connected with the nature of the industry of X Inc., technical factors, or internal factors from the company itself."