View contoh laporan keuangan from ECONOMY 15 at BIAYA SIMPAN PINJAM Bunga Simpanan Anggota Bunga Modal . pinjam excel slibforme format neraca koperasi simpan pinjam pdf - ctrl shift enter penyusunan laporan keuangan berbasis sak etap di koperasi intako. 3 Reading and Free Access neraca rugi laba koperasi simpan pinjam Page: 3 Akuntansi Laporan Laba Rugi This ebook Akuntansi Laporan Laba Rugi contains.

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Kewajiban Anggota Kehormatan 1. Anggota keluar dari keanggotaan atas permintaan sendiri : a. Mengajukan surat permohonan tertulis sebagaimana formulir yang telah disiapkan oleh KJKS BMT Bersujud Manunggal dan memperoleh jawaban atas permohonan yang disampaikan. Dicatat dalam Buku Daftar Anggota 2. Anggota keluar dari keanggotaan karena meninggal dunia: 10 a. Dicatat dalam Buku Daftar Anggota.

Anggota diberhentikan oleh Pengurus : a. Keputusan pemberhentian Anggota ditetapkan dalam Rapat Gabungan yang dihadiri minimal 2 orang dari masing-masing unsur Pengurus dan Pengawas. Dicatat dalam Buku Daftar Anggota 4. Standar Operasional Prosedur SOP Keanggotaan tentu masih ada kekurangan maupun kelemahannya, untuk itulah Pengurus sangat menghargai kepada semua pihak yang memberikan kritik dan saran yang bersifat membangun, sebagai bentuk tanggung jawab bersama dalam meningkatkan kinerja KJKS BMT Bersujud Manunggal.

Supriyadi Risnawati Sri Turasih, S.

NERACA RUGI LABA KOPERASI SIMPAN PINJAM. Related Neraca Rugi Laba Koperasi Simpan Pinjam :

Sos 12 Bapak Muhsin, S. Literature on the subject lacks analysis of how companies have implemented these systems and what the results have been. This paper describes the implementation of Enterprise Risk Management ERM in three Brazilian world-class companies and evaluates the hindrances and facilitating factors.

It also considers the results achieved in performance and company culture. Finally, we propose a model associating the benefits of risk management to the level of organizational transformation.

Keywords: Enterprise risk management ERM ; risk management; organizational transformation; operating risks, ruptures in the supply chain. Introduction In the organizational field, risk management has only recently featured in executives agendas, changing the perception in the process that this discipline is restricted to insurance experts CAVINATO, The optimization of supply chains, more company interdependency prompted by the evolution of lean manufacturing, and the establishment of global supply networks have increased companies exposure to different types of uncertainties and consequently, to greater risk HARLAND et al, According to the Global Risks report, published by the World Economic Forum, the main current risks stem from supply chains, the financial system, food safety, and issues related to energy availability and use.

This work aims at finding ways to reduce the gap in the practical implementation of risk management systems in organizations. A multiple case study was conducted with three companies chosen from a list of winners and finalists of the PNQ National Quality Award. Winning the PNQ award was a prerequisite for the companies chosen, as one of the requirements of the EFQM Management Excellence Model is the identification, classification, analysis and handling of more significant corporate risks.

The fact that these are award-winning companies is a sign of public recognition of their maturity, development and integrated management systems and enables a more comprehensive evaluation of the factors proposed by this study.

This study is based on the following research problems: How do companies that are considered as examples of world-class management handle their organizational risk? How does risk management affect the culture and results of these organizations? Also, the author points out that the term risk is somehow confusing, because it is perceived as a multidimensional concept.

On the one hand it can be attributed to internal or external events that reduce the predictability of results e. On the other, the term risk can refer to the potential consequences of an event e. The Brazilian National Quality Foundation FNQ, Excellence Model includes the need to identify organizational risks and defines risk as a combination between the probability of an occurrence and the consequence s of an undesired event. It also defines corporate risk as a risk to the achievement of an organization s goals in the light of market uncertainties, the organization s area of operation, the macroeconomic scenario and the organization s own processes.

Bernstain suggests that the understanding of risk management methods requires prior knowledge of their history. The author argues that it is almost unbelievable that theories about probabilities have taken so long to be developed. This delay is attributed to the combination of two factors that had to be present in order to enable the development of theories about risk: a more developed numeration system and greater liberty for people to question the future.

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The basic premise behind organizational risk studies is that a company s behavior reflects its executives behavior. For this reason, the theoretical foundation for the analysis of the different results observed in organizations is based on understanding people s behavior during decisionmaking.

According to Fiegenbaun and Thomas , it is important to question how far individual attitudes towards risk can be translated into organizational behavior. An increase in corporate scandals together with recent legislation such as the Sarbanes-Oxley Act of has led companies to focus more on risk management. The market offers models aimed at directing an organization s risk management.

This model has been embraced by agencies and by the US government as a means to control organizational risks and meet the requirements of the Sarbanes-Oxley Law. Skinner s article proposed that manufacturing be included in the strategic process rather than be limited as a specialization focused on the plant s everyday routine. CHOPRA and SODHI observe that leading companies mitigate risk by setting up different types of reserve, including: inventories, surplus capacity, supplier redundancy, and a more agile response to events.

However, these alternatives require a more thorough evaluation when it comes to benefit-cost-ratio, as some of the proposed strategies have a direct impact on cost increases. Once organizations identify the risks in their supply chains, they can choose a general mitigation approach and specific strategies for their conditions.

The implementation of a risk management system is a long-term, dynamic, interactive process that must be continuously improved and integrated to the organization s strategic planning, Brazilian Corporate Governance Institute IBGC, This framework Table 1 has different stages of organizational transformation and their respective impacts, and it is the company s job to determine which type of transformation it wants to introduce.

The choice of a specific level of transformation depends on the costs incurred and on estimated benefits. Selection of the cases was followed by the development of research proposals and protocol.

Each case is described in detail. We first contacted the latest winners and finalists of the PNQ award and identified the companies that adopt risk management systems. Initial contact was made with the company s representative on the FNQ National Quality Foundation data bank, who then referred us to the person in charge of risk management.

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This premise enabled a preliminary glimpse of the results obtained through the implementation of the risk management system. Three of the companies we contacted agreed to share information and experiences. In many cases risk management involves the organization s strategic questions, thus hindering access to some information and, in some cases even preventing the company s participation in the study.

This problem was dealt with through a confidentiality agreement stating that the participants names remain undisclosed, and through prior submission of the data collection process and of the research protocol containing the main themes discussed during the interviews.

Our main interest was in risk management implementation and results, so despite limiting the research s scope, the lack of access to each company s specific risks did not prevent the execution of the study. After consulting the literature on the subject, we drew up the following research protocol for the interviews and analyses of the results: 1 Risk management implementation factors that facilitate and hinder risk management in the company.

Proposal 1: organizations consider risk management as an important initiative for carrying out their strategies and obtaining sustainable results; Proposal 2: organizations include formal risk analyses in their decision-making processes; Proposal 3: the identification, analysis and handling of financial risks is more developed than in the case of operating risks; Proposal 4: the adoption of a structured organizational risk management system has a positive impact on performance; We chose to conduct semi-structured interviews with a prepared questionnaire containing specific sections to help map out the implementation process, the current stage of the risk management system, and the results obtained.

For each case analyzed we conducted interviews with the executive in charge of the organization s risk management. The interviews were based on a prepared script and were conducted in the company s facilities during scheduled meetings.

They lasted an average of 3 hours and covered the entire scope established in the script. In each question the interviewees were asked to explain the company s experience. At the end of questions with previously-established factors, it was requested that the interviewee grade the degree of agreement with this practice and the degree to which it has been implemented. The interview was not restricted to the suggested factors, so the interviewees were free to propose new ones.

This approach aimed at obtaining a minimum group of factors for future comparison between companies. Although the selected companies did not authorize the disclosure of their names nor of details that enabled their identification, they are loosely described in Table 2.

One of the country s most profitable private business conglomerates, it combines family control, high performance professional management, and partnerships with the capital market. Its trajectory has been marked by a capacity for innovation, risk taking and the adoption of bold new business models and products for the achievement of value solutions for the organization and society as a whole.

Company B A holding company that operates through subsidiaries in the production, distribution and commercial sectors. It is Brazil s largest company in its segment. It has great experience and knowledge of its activities, acquired from significant expertise and tradition.

Company C A diversified global industrial company that supplies products and services to clients worldwide.

It is Brazil s main producer and supplier of its products. Through a combination of the strength and expertise acquired as a global company, it has become a supplier of value and innovation to its clients.

In Brazil this company has a high level of quality and commitment and supplies excellent brands, products and solutions to its clients in the South American market. Both the interviews and the data collection were carried out by the authors. In addition to the interviews, we used information from the companies sites, minutes of meetings, internal presentations about the subject, annual reports, and documents available to the market such as documentation sent to the Securities Exchange Commission - SEC corroborating compliance with the Sarbanes-Oxley Law.

COMPANY A The implementation of risk management The company s risk management system was implemented in , during the selection of a consultancy firm as part of the formalization of the risk analysis process.

Some specific areas in the company already had a riskidentification and handling system, although there was no standardized structure and methodology. Demand for the structuring of a risk management system came from the holding company and majority shareholder. It was determined that two subsidiaries were to develop a common system that could, as a secondary goal, meet the requisites of the Sarbanes-Oxley Law. A working group was created containing members of the controllership, information technology, and auditing areas of the two companies and which was led by Investor Relations Management.

Observation of the results showed that the leadership s support and that implementation through a multifunctional team were facilitating factors. The leadership s support was crucial for mobilizing people, as it placed the subject firmly in the executives agenda.

This was made evident with the inclusion of the subject in the Chief Executive Officer and Chief Financial Officer s leaders of the implementation process variable remuneration plan and with the definition of a specific action plan for the Financial Area within strategic planning. An interesting point is that the interviewees did not consider as relevant the use of a specialized consultancy firm to support the implementation process.

The answers did not suggest that any of the proposed factors had a significant impact on the implementation of the risk management system. In COMPANY A, the support of the leadership was considered effective and as a result the proposals item scored low on the interviewees evaluation, although all the interviewees recognized the item as being a very important factor. The factor that generated the greatest difficulty, according to the interviewees, was the executives relative lack of knowledge about risk assessment.

According to them, this difficulty was attenuated by a request for each executive to identify the factors that made them lose sleep. Afterwards, the risks were detailed and analyzed.

This methodology includes a process of identification, measurement, definition of responses, and control of potential events that might have a negative effect on the company and its strategies. The Risk Sub-Committee is directly linked to the Strategy Committee, which receives frequent reports about the progress made in risk identification, evaluation, and monitoring and about the materialization of previously identified risks. Risk identification and analysis exclusively cover the company and are not extended to its supply chain.

Risk management is associated with strategic planning. Risk identification takes place at least once a year through the analysis of scenarios external and internal environments as part of one of the stages in the strategic planning cycle.

There are preventive plans to reduce or eliminate the identified risks, while more significant risks are handled through a contingency plan drawn up in accordance to the risk s priority. Risk prioritization is determined in accordance with the factors described in Table 3. The factor identified by the interviewees as less developed is executive training.

The risk management system s most fragile spot is, according to the interviewees, the auditing of internal controls employed to manage identified risks. According to one of the interviews, this process occurs in several cases but its results have not yet been reported to the subcommittee and therefore corrective action has not been taken. Although the company uses credit management SAP and market risk management software, there is no indication of an operating risk management system.

The company adopts criteria for risk control that are part of SAP parameterization, including control of the degree of approval for certain operations credit, refunds, payments, etc.

Although the entire process of risk identification and analysis is considered a restricted activity that is subject to the signing of a confidentiality agreement by the parties involved, the company has adopted the practice of disclosing its main risks in its sustainability report The impacts of risk management Risk management culture in Company A is still under development.

According to the interviewees, risk management is still confined to the risk management Subcommittee and consequently, only a small number of executives have taken part in the full process - from identification to the drawing up of contingency plans for certain risks.

The process is quite effective for those involved in assessing risks and in drawing up plans of action. According to the interviewees, there is not yet proactivity in risk identification and assessment, as with few exceptions these activities are undertaken upon demand from the Subcommittee.

An important determining factor for the introduction of this culture was the implementation by the CEO of the No Surprise Policy, which is frequently mentioned in his periodic statements to the company s employees which are called A Chat with the CEO.

The financial department also plans implementation and has established the need to perfect risk management. Among the benefits of organizational risk management, four were reported as being the most important: an increase in shareholders trust in the company; the prevention of events that could lead to an interruption in the operations; an improvement in operating results; and better identification of opportunities and threats.

Shareholders trust was highlighted as a positive factor. In the case in point, this is also due to the No Surprise Policy between the CEO and the Board of Directors, which is also supported by the risk management system.

It was also reported that risk management practices and the main risks to which the company is subject are also disclosed to the investment market. At the time the process was led by the Corporate Governance area, which is directly linked to the CEO.

Based on this there is a self-assessment of the controls effectiveness, followed by a series of field tests and verifications aimed at proving control efficiency. The company has four main risk areas that are the object of more detailed analysis - in the form of pilot projects.

Along with business development in this way and the high awareness of the.

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Three of the companies we contacted agreed to share information and experiences. Keputusan pemberhentian Anggota ditetapkan dalam Rapat Gabungan yang dihadiri minimal 2 orang dari masing-masing unsur Pengurus dan Pengawas.

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