rizky purnama sary

1. Wibawa pemerintah di mata rakyat akan hancur. Jika akhirnya terpilih wakil – wakil dan pemimpin rakyat dari sebagian kecil pemilih sedangkan sebagian besar dari pemilih memilih untuk golput, maka pemerintahan tidak akan mendapatkan dukungan dan simpati dari rakyat dengan maksimal. Rakyat akan lebih memilih fokus kepada sesuatu, kelompok bahkan negara yang dirasakan mampu mensejahterakan hidup mereka, yang sejalan dengan aspirasi mereka, yang bisa melindungi mereka dan dekat dengan mereka. Hal ini sempat hampir terjadi pada diri saya sendiri, saya sempat mendaftarkan diri dalam program Green Card yang difasilitasi oleh Amerika Serikat, karena saya merasa dengan saya memiliki Green Card, maka kesejahteraan saya bisa terjamin oleh negara yang kuat secara financial dan lainnya. Bukan hanya Green Card, banyak contoh yang bisa kita lihat dan dengar setiap hari seperti jumlah TKI dan TKW yang terus bertambah peminatnya, orang – orang pintar dan terbaik bangsa yang memilih mengabdi kepada negara lain, karena mereka mendapatkan recognition dan terjamin kesejahteraannya disana. Jika demikian, maka rakyat tidak banyak ambil pusing dengan pemerintah, tidak akan banyak terketuk jiwanya untuk bela negara, karena mereka sudah terlanjur kecewa dan tidak percaya dengan negaranya.

Statement of Financial Position, also known as the Balance Sheet, presents the financial position of an entity at a given date. It is comprised of three main components: Assets, liabilities and equity.
Statement of Financial Position helps users of financial statements to assess the financial soundness of an entity in terms of liquidity risk, financial risk, credit risk and business risk.

Classification of Components

Statement of financial position consists of the following key elements:

Assets
An asset is something that an entity owns or controls in order to derive economic benefits from its use. Assets must be classified in the balance sheet as current or non-current depending on the duration over which the reporting entity expects to derive economic benefit from its use. An asset which will deliver economic benefits to the entity over the long term is classified as non-current whereas those assets that are expected to be realized within one year from the reporting date are classified as current assets.

Liabilities
A liability is an obligation that a business owes to someone and its settlement involves the transfer of cash or other resources. Liabilities must be classified in the statement of financial position as current or non-current depending on the duration over which the entity intends to settle the liability. A liability which will be settled over the long term is classified as non-current whereas those liabilities that are expected to be settled within one year from the reporting date are classified as current liabilities.

Equity
Equity is what the business owes to its owners. Equity is derived by deducting total liabilities from the total assets. It therefore represents the residual interest in the business that belongs to the owners.
Equity is usually presented in the statement of financial position under the following categories:

• Share capital represents the amount invested by the owners in the entity
• Retained Earnings comprises the total net profit or loss retained in the business after distribution to the owners in the form of dividends.
• Revaluation Reserve contains the net surplus of any upward revaluation of property, plant and equipment recognized directly in equity.

• ·         The direct method shows each major class of gross cash receipts and gross cash payments. The operating cash flows section of the statement of cash flows under the direct method would appear something like this:

Cash receipts from customers	xx,xxx
Cash paid to suppliers	xx,xxx
Cash paid to employees	xx,xxx
Cash paid for other operating expenses	xx,xxx
Interest paid	xx,xxx
Income taxes paid	xx,xxx
Net cash from operating activities	xx,xxx

• The indirect methodadjusts accrual basis net profit or loss for the effects of non-cash transactions. The operating cash flows section of the statement of cash flows under the indirect method would appear something like this:

Profit before interest and income taxes		xx,xxx
Add back depreciation		xx,xxx
Add back amortisation of goodwill		xx,xxx
Increase in receivables		xx,xxx
Decrease in inventories		xx,xxx
Increase in trade payables		xx,xxx
Interest expense	xx,xxx
Less Interest accrued but not yet paid	xx,xxx
Interest paid		xx,xxx
Income taxes paid		xx,xxx
Net cash from operating activities		xx,xxx

The fair value hierarchy introduces 3 levels of inputs based on the lowest level of input significant to the overall fair value (IFRS 7.27A-27B):

• Level 1 – quoted prices for similar instruments
• Level 2 – directly observable market inputs other than Level 1 inputs
• Level 3 – inputs not based on observable market data