Monthly Archives: May 2023

Perceraian dan Anak Perempuan [ID]

Research Parcel Series – 4

Pasangan orang tua mana yang lebih condong berpisah? Orang tua dengan anak laki² atau orang tua dengan anak perempuan?

Ini hasil riset yang sangat menarik yang sudah dipublikasi di The Economic Journal, jurnal bereputasi tinggi. Kajian ini melengkapi dan menawarkan penjelasan alternatif dari dugaan bahwa penyebab perpisahan karena adanya kecondongan pasangan pada anak lelaki (son preference). Saya paparkan hal-hal yang cukup mengemuka saja. Silahkan dibaca versi pracetak atau resminya di pranala yang sudah disediakan. Continue reading

Application Controls in Business Process

In ensuring the alignment of an organization’s information system risk and control, beside Entity and General Control, an organization must also strive to set application control at business process level. How do we do that?  Here is one of my paper written ( in Indonesia) for academic journal initially submitted for project completion. It’s a good idea to share it and to be able to discuss control in accounting information system context. Continue reading

Independence of Locus

This was my 2011 post by the way… but I supposte the thought remains relevant.

Much of the disparity between people who decide to stay abroad after their study done and those who choose to go back to their heimatland falls into reality and nationalism polarization. The former choose for building up their academics (or maybe commercial) career, be it in their former university or another institutions, see more on much more “realistic” sense, while the latter stand on the ground of nationalism. In one hand, “Well, what can I say, I do not know what I would become if I choose staying in Indonesia. I got no lab facilities, at least equivalent with my time when I studied. The government just don’t care with us scientist. The keep scientific budget low. We just have to live the fact and protect my family future.and so on so forth”. In the other extreme, ” Better or worse is my country. I shall return no matter how hard it is. Those who think of staying away from what happened in our country simply people with no more nationalism in their heart. And there you go, the debate becomes an endless discussion as both sides defends their own reason. Continue reading

When data and intelligence are all there

Pizza joke. First time it came out on the net people laughed. Many thought it was hillarious, though many of us also had a hunch that it would soon happen. When our data are all there, pretty much everywhere – not necessarily on the cloud – combined with the omnipresence of data transmission devices, it has happened.

Not only a heavenly new order for big bucks commercials, but what we are all doing is simply sending pattern to the Big Boss.  That’s when the situation is getting near to the uncanny valley plot. This comical clip is reflecting my point. Enjoy!

Human Inflation

A writing I get from my fellow Ebi….You might want to see his blog to. Visit his at:http://ebijun.blog.friendster.com/. A very nice article and so moving.

One afternoon in 2002, I met a friend by a coincidence. It was right outside the Mandarin Hotel in Sudirman Road. He was just come back from Germany, to see his brother and grandma. Well, he is half Germany.
“what’s new from Germany ?” I asked. “I found a new theory.” He replied. “What’s the theory?” I said enthusiastically. He always was an inspired friend to talk with. I love the way he conveyed his idea. Thought-provoking but yet never want to be dominant speaker. He listened to you as if you have his full attention. And most of all he is a very resourceful man. He once come to my room in University of Indonesia’s dormitory and give me “Food for thought” as preparation before heading to International Student Festival in Throndheim, Norway, back in 1999. And he had to walk to train station late at night, not to mention in the dark scary part of UI’s forests. Hmmm…. suddenly I miss that conversation! Continue reading

SAP ERP Business Process

I guess this short description about SAP would attract accountant to make a career no only in audit and tax.

Demand for finished products from customer will be recorded by Sales department in a sales order document. Sales order data can be analyzed by Inventory department. If there are not enough finished products in
current stock, the sales order can trigger a production order that request the Production department to start producing the finished products. In order to produce the finished products maybe it requires some raw materials that have to be bought from vendors. The production order can trigger a purchase requisition for the raw materials. The purchase requisition will be processed by Procurement department to be a purchase order that is sent to vendor. Vendor will deliver the raw materials and Inventory department will receive them.
Accounting department will record the vendor’s invoice and Finance department will process the payment. Once the raw materials are available, the Production process begins. Then the finished products will be
delivered to the customer, and Finance department will send invoice to the customer.All of the above processes need man powers that are managed by HR department and paid by Payroll Accounting department.

All of the above processes can be recorded by SAP R/3 in:
* Sales and Distribution (SD) module.
* Production Planning (PP) module.
* Material Management (MM) module.
* Finance & Controlling (FI/CO) module.
* HR Module.

Certain transactions in the above example also trigger accounting business process. FI/CO module posts accounting documents for some transactions that have an accounting effect in SD, PP, and MM module,
such as finished products issue for sale to customer, raw materials receipt from vendor, etc. These processes will affect the financial reports such as Balance Sheet and Profit & Lost Statement.

Reference:
MSY
Pusat Studi ERP Indonesia
http://www.ERPweaver.com

When your kid said this…

Home 1314pm.

Exactly last night, while I was checking final exam for my students, I heard this touching words coming from a movie casted by Eddy Murphy (correct spelling?). No need an hour to think, I realize how precious time for my children when I’m around them.
In one of its part, a son said to Eddy (I’m not sure what his role was, but I suppose he’s playing a father there) after he decided to move to a job that will take him away from his son for a quite long time, “…I would sale all of my toys…..so you (father) don’t have to get money and we could be together.”.
It was one of a touchy word I’ve ever heard. Even though, I’ve heard it somewhere before, but somehow I feel that it shoots right through my heart.
I recall my time that I have for my two angels. It is so little I spare for them, predominately used for my own career and my own time. Children might change everything you dream this moment, but children will turn to something you would dream of when they were grown up, with your passion, care, and love.
Thank you exam and eddy…

IT Gov OC 2b – Strategic IS Planning

Do not expect this long to continue this homework. This whole study thing has been constantly keeping me away from writing. Well, now here I am. So off we go. The current resources are the bottom half part of the original source site. What basically shown here are mostly master of information technology course materials under Muki’s time, joining with some of his other colleagues.

It’s quite a long list to repost, as the original source slotted some open course videos in which the sizes are quite huge for my blog concern. Continue reading

IT Gov OC 2a – Strategic IS Planning

We will cover a forward looking-intensive work in getting IS implementation successful, namely planning. As its name describes, however, senior managements frequently tend to play down planning and merely hand it over to their subordinates. This paradigm of seeing planning as a kind of short term task would not only undervalue the busines case of IT investments themselves, but to a greater degree, would eventually sprirrals down company’s resources due to the waste of not utilizing IT in alignment with business objective. Failing to meet such alignment, would bear a risk to companies to loose their competitiveness in long term. Continue reading