MANAJEMEN

<span style="background-color: white; border: 0px; color: #333333; font-family: Tahoma, Helvetica, Arial, sans-serif; font-size: 12px; font-stretch: inherit; font-style: italic; line-height: 19.2px; margin: 0px; padding: 0px; position: relative; vertical-align: baseline; word-wrap: break-word;">Manajemen</span><span style="background-color: white; color: #333333; font-family: Tahoma, Helvetica, Arial, sans-serif; font-size: 12px; line-height: 19.2px;"> adalah sebuah proses perencanaan, pengorganisasian, pengkoordinasian, dan pengontrolan sumber daya untuk mencapai sasaran (goals) secara efektif dan efesien (</span><span style="background-color: white; border: 0px; color: #333333; font-family: Tahoma, Helvetica, Arial, sans-serif; font-size: 12px; font-stretch: inherit; font-style: italic; line-height: 19.2px; margin: 0px; padding: 0px; position: relative; vertical-align: baseline; word-wrap: break-word;">Ricky W. Griffin</span><span style="background-color: white; color: #333333; font-family: Tahoma, Helvetica, Arial, sans-serif; font-size: 12px; line-height: 19.2px;">).</span><br /> <div class="post-body entry-content" style="background-color: white; border: 0px; color: #333333; font-family: Tahoma, Helvetica, Arial, sans-serif; font-size: 12px; font-stretch: inherit; line-height: 19.2px; margin: 0px; padding: 0px; position: relative; vertical-align: baseline; word-wrap: break-word;"> <div style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; position: relative; text-align: justify; vertical-align: baseline; word-wrap: break-word;"> <br style="position: relative; word-wrap: break-word;" /><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: italic; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; position: relative; vertical-align: baseline; word-wrap: break-word;">Manajemen biasanya dikelompokkan menjadi 3 tingkat</span>:<br style="position: relative; word-wrap: break-word;" /><ol style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; list-style-position: outside; margin: 1.5em 0px 1.5em 3em; padding: 0px; position: relative; vertical-align: baseline; word-wrap: break-word;"> <li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0.5em 0px; padding: 0px; position: relative; vertical-align: baseline; word-wrap: break-word;">Operasional yaitu level paling bawah, contoh: supervisor</li> <li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0.5em 0px; padding: 0px; position: relative; vertical-align: baseline; word-wrap: break-word;">Menengah/Middle, contoh: department head, division head</li> <li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0.5em 0px; padding: 0px; position: relative; vertical-align: baseline; word-wrap: break-word;">Puncak (Eksekutif)/Top, contoh: presiden direktur</li> </ol> <span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: italic; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; position: relative; vertical-align: baseline; word-wrap: break-word;">Fungsi manajemen antara lain</span>:<br style="position: relative; word-wrap: break-word;" /><ul style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; list-style-position: outside; margin: 1.5em 0px 1.5em 3em; padding: 0px; position: relative; vertical-align: baseline; word-wrap: break-word;"> <li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0.5em 0px; padding: 0px; position: relative; vertical-align: baseline; word-wrap: break-word;">Perencanaan yaitu rancangan program operasional secara terinci, penentuan tujuan, dan cara penggunaan sumber daya untuk mencapai tujuan tersebut.</li> <li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0.5em 0px; padding: 0px; position: relative; vertical-align: baseline; word-wrap: break-word;">Pengorganisasian yaitu menetapkan kerangka kerja dimana aktivitas-aktivitas tersebut dilakukan.</li> <li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0.5em 0px; padding: 0px; position: relative; vertical-align: baseline; word-wrap: break-word;">Pengendalian yaitu usaha sistematis manajemen untuk mencapai tujuan.</li> <li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0.5em 0px; padding: 0px; position: relative; vertical-align: baseline; word-wrap: break-word;">Controling yaitu menejer eksekutif yang bertanggung jawab atas fungsi akuntansi.</li> </ul> <br style="position: relative; word-wrap: break-word;" /><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: italic; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; position: relative; vertical-align: baseline; word-wrap: break-word;">Management Accounting </span>(<span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: italic; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; position: relative; vertical-align: baseline; word-wrap: break-word;">Akuntansi Manajemen</span>)<span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: italic; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; position: relative; vertical-align: baseline; word-wrap: break-word;"> </span>adalah mengukur dan melaporkan informasi financial dan non-financial yang akan digunakan oleh manajer untuk membuat keputusan dalam rangka pencapain tujuan organisasi.<br style="position: relative; word-wrap: break-word;" /><br style="position: relative; word-wrap: break-word;" /><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: italic; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; position: relative; vertical-align: baseline; word-wrap: break-word;">Financial Accounting</span> (<span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: italic; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; position: relative; vertical-align: baseline; word-wrap: break-word;">Akuntansi Keuangan</span>) adalah mengukur dan melaporkan business transactions dan menyiapkan financial statements yang terutama ditujukan untuk pihak eksternal dan disusun berdasarkan GAAP.<br style="position: relative; word-wrap: break-word;" /><br style="position: relative; word-wrap: break-word;" /><span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: italic; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; position: relative; vertical-align: baseline; word-wrap: break-word;">Cost Accounting</span> (<span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: italic; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; position: relative; vertical-align: baseline; word-wrap: break-word;">Akuntansi Biaya</span>) adalah menyediakan informasi untuk management accounting dan financial accounting dengan cara mengukur dan melaporkan informasi financial dan non-financial yang terkait dengan <span style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: italic; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; position: relative; vertical-align: baseline; word-wrap: break-word;">cost of acquiring and utilizing resources</span> dalam organisasi.</div> </div>

MANAJEMEN

Manajemen  adalah sebuah proses perencanaan, pengorganisasian, pengkoordinasian, dan pengontrolan sumber daya untuk mencapai sasaran (goals)...

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