Monday, December 14, 2015

Price BlackBerry Bold 9790 Bellagio Color Pink and Specifications

Price BlackBerry Bold 9790 Bellagio Pink and Specifications - BlackBerry recently launched a new product that looks more trendy than others, it is pink for women more elegant impression, sweet, comfortable on the BlackBerry Bold 9790 Bellagio Pink.

If we look at the specifications of the BlackBerry Bellagio Bold 9790 Pink is still the same as the specifications of the previous generation, size, slim Dimensions 110 x 60 x 11.4 mm, Weight 107 g supported by the quality of the camera reliable Primary 5 MP, 2592x1944 pixels, autofocus, LED flash, Features Geo -tagging, face detection, image stabilization, VGA video and do not forget to look at the other BlackBerry products ya like Blackberry Bold 9900 Dakota Black

Price BlackBerry Bold 9790 Bellagio Pink

Price BlackBerry Bold 9790 Bellagio Pink Rp. 4.399 million

Here spefisikasi BlackBerry Bold 9790 Bellagio Pink
    3G HSDPA 7.2 Mbps
    HSUPA 5.76 Mbps
    WLAN Wi-Fi 802.11 a / b / g / n, UMA (carrier-dependent)
    Bluetooth v2.1 with A2DP, EDR
    USB microUSB v2.0

    Primary 5 MP, 2592x1944 pixels, autofocus, LED flash
    Features Geo-tagging, face detection, image stabilization
    Video VGA

    OS BlackBerry OS 7.0
    CPU Marvel Tavor MG1 1 GHz processor
    Messaging SMS (threaded view), MMS, Email, Push Email, IM
    HTML Browser
    Games Yes + downloadable
    Yes, with A-GPS support

NFC support

    SNS applications
    Document viewer
    MP3 / WMA / WAV / eAAC + / FLAC player
    MP4 / H.264 / H.263 / WMV player
    Voice memo / dial
    Predictive text input

    Standard battery Li-Ion (JM-1)
    Stand-by Up to 432 h (2G) / Up to 408 h (3G)
    Talk time Up to 5 h 10 min (2G) / Up to 5 h 20 min (3G)
    Music play Up to 33 h

    2G Network GSM 850/900/1800/1900
    3G Network HSDPA 850/1900/2100/800
    HSDPA 900/1700/2100

    Dimensions 110 x 60 x 11.4 mm
    Weight 107 g

    Type TFT capacitive touchscreen, 16M colors
    Size 480 x 360 pixels, 2:45 inches (~ 245 ppi pixel density)
    QWERTY keyboard
    Optical trackpad

    Alert types Vibration, MP3 ringtones
    3.5 mm jack

    Phonebook Practically unlimited entries and fields, Photocall
    Call records
    Internal 8 GB storage, 768 MB RAM
    Card slot microSD, up to 32GB

 Video BlackBerry Bold 9790 Bellagio

Things that excel in the eyes of the BlackBerry Bold 9790 Bellagio this Pink color is
The design is sleek, slim
The color looks elagan and trendy
Using the operating system 7
Has been integrated with various applications including Office Document Editor and Social Networking Service

Sunday, December 13, 2015

Price Blackberry Bold 9900 Dakota Black Black and Specifications

Price BlackBerry Bold 9900 Dakota Black, Black and specifications, Little information for those who want to buy a BlackBerry would be advisable to be seen what the specifications are owned by the BlackBerry to be purchased and kebulan currently I'm posting specifications of the Blackberry Bold 9900 Dakota Black

Blackberry Bold 9900 Dakota Black system uses opersi 7 which has a powerful camera resolution is 5 MP, actually Dakota Black Blackberry Bold 9900 is a development of the previous BlacBerry. Seeing the access speed of loading, browsing, wifinya ie 2.4 GHz 802.11 b / g / n 5GHz a / n, Wi-Fi access to BlackBerry Enterprise Server and Internet Bundle, Direct IP web browsing over Wi-Fi

Price Blackberry Bold 9900 Dakota

Price BlackBerry Bold 9900 Dakota Black Rp. 5.799 million / USD. 5.519 million and follows below is a specification

Size (L x W x H cm) 11.5 x 6.6 x 1:05 cm
Weight (kg) 12:13 kg
Screen Size (in) 2.8
RAM 768
Storage Capacity 8
1:20 CPU speed
5.0 megapixel camera
Features GSM | Music Player | Email | Touchscreen | GPS | QWERTY | Image Stabilization | MP3 | Internet Ready
Highlights (Bullets)
2.8 "TFT Touch Screen
Blackberry OS 7.0
5 MP Camera
Product warranty 2 Year Warranty (Spare-parts and service)
USB Input
3.5mm output jack | USB
Wireless connection is Near Field Communication (NFC) | Bluetooth | WiFi | EDGE | 3G
Camera Yes
Rear camera 5 MP
Screen Resolution 640 x 480
Battery Type Li-Ion
The battery capacity of 1230 mAh
Video HD Yes
Video resolution 1280 x 720
Image Stabilization Yes
Built-in flash Yes, LED
Built-in Memory 768 MB RAM
MicroSD Memory Card Type
Other Camera Features Geotagging
Display Type TFT
Colors 16 million colors
Operating System Version BlackBerry OS 7.0
Single SIM GSM
Storage Capacity 8 GB
Processor 1.2 GHz
Talk Time Up to 6.5 hours (2G)
Standby Time Up to 307 h (2G / 3G)
Processor Type QC 8655
Operating System BlackBerry OS

Video Price Blackberry Bold 9900 Dakota Black

There are several points of the most popular owned by Dakota Black Blackberry Bold 9900 is that
Thinner and durable, classic design Bold enhanced,
A camera capable of recording HD video
With a fast processor make performance more leverage
Using opersi System 7
Liquid Graphics touchscreen display dazzling
See prices Dakota Black Blackberry Bold 9900 would go down at any time to those who have enough money just waiting for the price drop, or want to buy langsu wrote it.

Saturday, December 12, 2015

Understanding Regional Finance, Papers, Articles, Management System

Understanding Regional Finance, Papers, Articles, Management System - another important criterion to determine significantly the ability of the region to manage and take care of the household is the ability of the region in the field of finance. In other words, the financial factor is an important factor in regulating the level of local capacity to implement regional autonomy. (Financial Management)

In Government Regulation No. 105 in 2000, states that the local finance is all right and kewjiban area in connection with implementation of local government can be assessed with the money in it all forms of wealth including the other relating to the rights and obligations of the region within the framework of the budget.

In connection with the importance of the financial position, financial area as an indicator to determine the ability of regions to organize and manage his own household. With the promulgation of the law on regional autonomy, have consequences for the region that would cause regional disparities with one another, especially in the area of financial capability, among others (Nataluddin, 2001: 167):
Area capable of implementing regional autonomy.
Approaching the area capable of implementing regional autonomy.
A slightly capable of implementing regional autonomy and
Areas that are less able to carry out the affairs of regional autonomy

Besides the main feature that shows a region capable of implementing regional autonomy is as follows (Nataluddin, 2001: 167):
Financial capacity of the area, meaning the area must have the authority and the ability to explore the sources of finance, manage and use their own finances are sufficient to finance the operation of government.
Dependence on central assistance should be as minimal as possible so that the original income (PAD) should be part of the largest financial resources, supported by the policies of central and local financial balance, so that the role of local government becomes bigger.

Relating to the nature of regional autonomy that is related to the devolution of decision-making policy, the management of public funds and the regulation of activities in the administration of government and community services, the role of financial data area is needed to identify the sources of financing of the region as well as types and amounts of your spending to be incurred in order financial planning can be carried out effectively and efficiently. The financial data areas that provide statistical overview of the development and realization of the budget, both revenue and expenditure and analyzing it is an important information primarily to make policy in the financial management area to see the ability / local independence (Yuliati, 2001: 22)

Conceptually, the pattern of the relationship between central and local governments should be conducted in accordance with the fiscal capacity to finance the implementation of governance and development, although the measurement of the financial capacity of these areas will make a difference. Paul Hersey and Kenneth Blanchard introduced "Situational relationship" in the implementation of regional autonomy (in Nataluddin, 2001: 168-169):
Instructive relationship patterns, the role of government puasat more dominant than the independence of local government (areas that are not capable of implementing regional autonomy)
Relationship patterns Konsultif, intervention of the central government has begun to decrease, because the area is considered a little more able to implement autonomy.
Participatory relationship patterns, the role of the central government wane, given the areas concerned to approach the level of independence is capable of carrying out the affairs of autonomy.
Relationship patterns discretionary, central government intervention is not there because the area has been completely capable and independent in carrying out the affairs of regional autonomy.

Starting from the theory, because of the potential of natural resources and human resources are different, there will be also differences in the pattern of the relationship and level of independence between regions. For guidance in relation to the ability to see patterns region (financially) can be expressed as the following table:

Regional Capability Level Relationship Patterns

Financial Capabilities
Self-sufficiency (%)
The pattern of relationships
Very low
0% -25%
25% -50%
50% -75%
75% -100%

  Source: Abdul Halim (2002: 169)

Regional Revenue Management
According to Law No. 32 of 2004 and Article 157 of Law No. 33 2004 Article 6, as well as PP 105 of 2000 and Government Regulation No. 64 of 2000, sources of revenue can be itemized as follows:
a. Local Revenue (PAD)
Sources of local revenue is dug out of the financial resources in the area concerned. Sources of local revenue consists of:
Local taxes, in accordance with Government Regulation No. 65 of 2001 on local taxes, is a local tax, hereinafter referred to as taxes are compulsory contributions made by the individual or entity the head area without direct payment balance that can dilaksakan based on legislation in force are used to finance the implementation of the government local and regional development.
Retribution, according to Government Regulation No. 66 2001 about retribution, is a retribisi area is local charges as payment or services, or certain specific licensing or provided and supplied by the local government for the benefit of private persons or entities.
Results of regional-owned company, is the result of the wealth management area separated. The types of revenue, including the results of other asset management area separated include share of profits, dividends and sale of shares belonging to the area.
Other regional revenue valid, among others, the sale of state assets and current accounts.

b. Fund Balance
Balance funds are funds coming from revenues the local budget (APBD) which is allocated to the regions to finance the needs of the region in the implementation of decentralization. The equalization fund mengisisi and complement each other. The posts of the equalization fund consists of:
Part of the reception area of land and building tax, Tax on Acquisition of Land and Building and revenues from natural resources such as forestry, fisheries, mining, oil and gas.
General Allocation Fund is a fund sourced from APBN allocated with the purpose of financial equalization between regions to fund the needs of the region in the implementation of decentralization. (Act No. 33 of Article 1, paragraph 2)
Special Allocation Fund is a fund sourced from APBN allocated to a particular region with the aim to help fund special activities of regional affairs and in accordance with national priorities. (Act No. 33 of 2004 article 1, paragraph 23).

Measures that can be implemented so that the area could be improved revenues are as follows (in Nirzawan, 2001: 75):
a. Intensification, will be carried out in the following manner:
Implement orderly determination of taxes to be paid by the taxpayer, orderly in the collection to the taxpayer, in the orderly administration and the orderly administration and orderly in the deposit.
Implement an optimal taxation and levies in accordance with the potential objective is based on existing regulations.
Monitoring and control in a systematic and continuous (ongoing) to anticipate the occurrence of voting irregularities in the implementation on the ground by officers.
Forming a task force team (task force) on yng related agencies in charge of overseeing the collection in the field by officers.
Provide incentives (stimulus) specifically to government officials is PAD can exceed receipts from the set targets.
Held a persuasive approach to the taxpayer in order to meet its obligations through outreach activities.
Perform other control measures in order to avoid deviations from the implementation of local regulations regarding the management and the determination of taxes and levies.

b. Extending, carried out by way of, among others, as follows:
Develop program policy and strategy development and explore potential new levies object with a higher priority to the levies to be determined and translated into local regulations.
Revisiting the tariff provisions and development objectives in accordance with existing local regulations and review the proposed changes to local regulations.
Conducting comparative studies to other areas in order to get information on the types of taxes and other levies which allows it to be developed.

Expenditure Management Areas
In the Government Regulation No. 105 in 2000, states that regional expenditures are all cash expenditure areas relevant fiscal year period which includes recurrent expenditure (operational), development expenditure (capital expenditure) and unexpected expenditures.
a. Routine shopping
Routine expenditure is expenditure that benefits only for one fiscal year and increase asset / wealth for the region. Routine expenditures consist of:
1) General and administrative spending:
Personnel expenditure
Shopping goods
Shopping tour of duty
Maintenance expenditures
2) All operation and maintenance of facilities and infrastructure

b. Shopping Investivasi / Development
Investment spending is spending that benefits are likely to exceed one fiscal year and will add to asset / wealth of the region, and will further add to the regular budget for regular expenses for operating and maintenance costs. Investment spending consists of:
Public spending. Expenditure which benefits can be enjoyed directly by the society. Public expenditure is capital expenditure (capex) in the form of physical investment (infrastructure) that have economic value more than a year and resulted in the addition of regional assets.
Apparatuses your spending is spending that benefits not directly enjoyed by the public, but it is felt directly by the apparatus. Shopping apparatus led to the addition of fixed assets and other non-current assets. Shopping apparatus is expected to provide benefits in the current period and future periods.
Spending transfer is the transfer of money from local governments to the following criteria:
Do not receive direct exchange for goods and services like the purchase and sale transaction.
Do not expect to be repaid in the future, as expected on a loan.
Do not expect any revenue, like that expected in an investment.
 This transfer consists of expenditure on: installment loans, grants reserve fund.

c. Spending Not Suspect
Spending is not the suspect is provided for financing:
Extraordinary events such as natural disasters, events that could endanger the area.
A bill last year that has not been finalized or is not available in the budget for the year.
Intake of acceptance that is not right or acceptance freed (canceled) or excess receipts.

Spending the area should be managed by observing some basic principles that should be considered, among others (Nirzawan, 2001: 77):

a. Accountability
Accountability is the obligation pemerinta regional spending areas to provide accountability, present and report on all the activities and events related to the use of public money to the party that has the right and authority to hold accountable those (Parliament and the public at large). Important aspects that should be considered by the regional managers are:
Legality of regional spending that every transaction expenses incurred must be traceable to their legal authority.
Management (stewardship) on spending a good area, protection of physical and financial assets, prevent wastage and mismanagement.

The principles of accountability of spending areas:
A system of accounting and budgeting system which can ensure that the consistency of regional spending is done in accordance with the legislation in force.
Expenditure areas that do can indicate the level of achievement of goals and objectives that have been set.
Expenditure areas that do can be oriented to the achievement of the vision, mission, outcomes and benefits to be obtained.
Regional Finance

b. Value of Money
Regional spending should base the concept of value of money, namely:
Economy, is the relationship between market (value for money) and input (input). Economics is the purchase of goods and services at the desired quality and at the best possible price. Economic sense should include also expenditure area cautious or careful and optimal use of local finance without wastage of (appropriate). An operational activity is said to be economical if it can eliminate or reduce the costs deemed unnecessary. Thus virtually no similar understanding between efficiency and economy, because both of whom require removal and reduction in costs.
Efficiency, closely linked to the concept of effectiveness, which is the ratio that compares the output to input used. The process of operational activities carried efficiency can be said when a certain performance targets can be achieved by using the resources and costs as low as possible.
Effectiveness, is a connection or relationship between the output of a central responsibility with the purpose or objectives to be achieved. Effectiveness in Local Government can be interpreted timely completion of activities and within the limits of the available budget, can mean achieving the goals and objectives as well as what has been planned. However, although there is implemented deviating from the original plan, but have a beneficial impact on the target group receiving the benefits, then it can be said to be effective. The greater the contribution of expenditure made to the value of the achievement of a specified goal or target can be said to be effective working process of the work unit in question.

Understanding Government Accounting Definitions According to the experts aim Terms Characteristics

Understanding Government Accounting - By the very nature of government accounting is accounting applications in the field of State finance (public finance), especially at the stage of implementation of the budget (budget execution), including all its effects, both immediate and more permanent at all levels and units of government , (Kustadi Arinta)

According to the Government Accounting definition of Experts - According Revrisond Baswir (2000: 7), the Government Accounting (including the accounting for non-profit institutions in general) is in accounting related to government agencies and institutions aimed at not for profit. Although government agencies always large, but as the company he was classified as a micro agency.

Bachtiar Arif et al (2002: 3) defines a government accounting as an activity of providing services to the government to provide financial information based on the recording process, pengklaifikasian, summarizing a government financial transactions and interpretation of financial information.

Meanwhile, according to Abdul Halim (2002: 143) states that the Government Accounting is a service activity in order to provide quantitative information, especially of a financial nature of the entity government to the economic decision-making logic of the parties concerned on the various alternative courses of action.

Government Accounting goals

According to Bachtiar wise, Muchlis, Iskandar in Government Accounting, the purpose of government accounting and business accounting in general is the same, namely:

a. Accountability

In government, finance State-run must be accounted as mandated by the constitution. Implementation of this functionality in Indonesia is set in 1945 Ps 23 paragraph (5).

b. Managerial

Accounting rule allows the government to do the planning in the form of the preparation of the state budget and other development strategies, to undertake the development and implementation of control over these activities in order to achieve compliance with the legislation, efficiency, effectiveness, and economical.

c. Supervision

Audit in Indonesia consists of a general audit, inspection obedience, and operational or managerial examination.

The title of this post is (Understanding Government Accounting Definitions According to the experts, objective, requirements, characteristics)

Characteristics of Government Accounting

Government accounting has its own characteristics when compared to business accounting. Based on the above the government goal, Bachtiar Arif, Muclis, Iskandar (2002: 7) mentions some Characteristics of government accounting is as follows:

The government does not profit oriented so that the government accounting no income statement (income statement) and the accounting treatment related to it.

The government posted a budget when the budget is presented.

In government accounting is possible to use more than one type of fund.

Governmental accounting will be recorded capital expenditures.

Accounting pemerintahanan are sticky because it depends on the legislation.

Accounting rule does not recognize the estimated capital and retained earnings in the balance sheet.

Government Accounting

Government Accounting Terms

Several requirements that must be met by the government in accordance with the characteristics and aims to meet the adequate state financial accountability. United Nations (UN) issued a guideline for government accounting (A Governmental Accounting Manual), which can be summarized as follows (in Bahctiar Arif et al, 2002: 9):

Can meet the requirements of the Constitution, law, and other regulation.

Accounting rule designed to the requirements specified by the Constitution, law and other regulation. If there are two options, namely in the interests of efficiency and economy on the one hand, while on the other hand it is contrary to the Constitution, law or other regulation, the accounting must be adapted to the Constitution, law and other regulation.

Associated with the classification of the budget

Government Accounting System should be developed in accordance with the classification of the budget approved by the government and the legislature. Budget and accounting functions should be complementary in the financial management of the state and should be integrated.

Estimates must be held

Government Accounting System must develop estimates to record cash transactions take place. Estimates are made must be able to demonstrate financial accountability reliable state of the object and purpose pengguanaan funds, and officials or organizations that manage them.

Facilitate inspection by state officials

Government accounting system developed should allow inspection authorities to perform their duties.

The accounting system should continue to be developed

With the changes in the environment and the nature of the transaction, the accounting system of government must be continuously adapted and developed so as to achieve efficiency, effectiveness and relevance.

Estimates must be developed effectively

The accounting system of government must develop effective estimates with respect to the nature and the environment changes so as to reveal the economic and financial results of the implementation of a program.

The system must be able to serve the basic needs of financial information for the development of plans and programs.

Government accounting systems should be developed for the users of financial information, namely the government, the people (the legislature), dodnor institution, the World Bank, and others.

The provision of an estimate

Estimates are made should allow the economic analysis of financial data and reclassify transactions both central and local governments in order to develop national estimates.