Acknowledgment

Have been busy with my graduation things lately, then when I was looking back at my thesis which has been bounded, I realized that I wrote many words in my acknowledgment page to everyone who helped me during my struggle-thesis period :) Well, in order to show you all my gratitude to have you, I wanna share it here :)

ACKNOWLEDGEMENT

Assalamualaikum Wr.Wb

Alhamdulillahi rabbil’alamin. All praises and thanks belong to Allah. I pray toward the presence of abundant grace and the guidance to me so that I can be here finished my study and having great family, lecturer, friends, everyone and everything that always support me to finish this thesis. Shalawat dan greetings are always intended to my greatest prophet Muhammad SAW who has given light path to the salvation of the world and the hereafter.

This thesis is finally presented as partial fulfillment of the requirement to obtain the bachelor degree in Accounting Department, International Program, Universitas Islam Indonesia. During the process of composing this thesis, I realize that this thesis never can be finished without their help. Therefore, I would like to say thank you for every parties who take a part in giving contribution.

1.       Prof. Hadri Kusuma, MBA., as the Dean of Economic Faculty, Universitas Islam Indonesia.

2.       Drs. Anas Hidayat, MBA., Ph.D, as the Director of Business and Economics Department, International Program, Universitas Islam Indonesia who at the same time is my beloved uncle who always inspires and encourages me to be more active and better student during these 4 years. Thank you for any supports to finish this thesis.

3.       Sigit Handoyo, S.E., M.Buss, as the Vice Director of Business and Economics Department, International Program, Universitas Islam Indonesia who at the same time as my content advisor who always provide me his precious time to consult about my thesis. Thank you very much sir.

4.       Budi Tiara Novitasari, S.E, Ak as my language advisor who always patiently checking my bad English grammar, and even borrowed me some books as my literatures and references. You are the best mbak :)

5.       All of the staff of BEI UII corner, especially bu Erni. Thanks for your help and kindness to provide the raw data in order to complete this thesis. By the way,

The Greatest Gift Ever :)

It's been almost a month since the last time I wrote something here. As I said in the previous post that I want to be more focus and make priority toward my thesis, then finally..finally God, I already completed it :) Thank you for everyone, everything that helped me to finish it. After a month full of struggle, haunt for my content advisor's sign, tried to make it complete here and there, and any other things that I can't mention anymore, finally, I had my thesis exam yesterday on 27th September 2013 \(^.^)/ Alhamdulillah

My friend told me that thesis exam isn't scary as compre exam, but well, for me, it was still quite scary. A week before the test, I've been worried who will be my examiner, then 4 days before the exam, the announcement about the test date and the examiner came out. I got Mr. Sugeng as the examiner. I think we were destined to be together *eh *lho, haha, that was because he was also became my examiner on my compre exam. In the end, I'm still grateful for having him as my examiner because actually he's kind lecturer even yeaayh, sometimes.. you know what I mean,,haha

Declared passed the thesis exam without revision is such a wonderful thing especially it was a day before my b'day. Thanks to Alloh SWT, all praises are belong to Him :) For me, this is the greatest gift that I've ever got during my life.

Looking back when I tried to finish it, and haunt for my content advisor's sign, those aren't easy as you hear. Well, those are steps that I have to pass, I guess. Whatever it takes, I've been succesfully completed all the steps to join in graduation ceremony next 2 months, on November :) Start from now on, I will start thinking about what I'am gonna do next because for me, being unemployment isn't a chooice. Well, life isn't stop here when I've finished my bachelor degree, the real life even just began from here. I know that life will never be easy, but as long as I have my only one God, I think I'm ready to face every obstacles that would appear in the future. In the end of my prayer I'm still whispering that I will achieve my dreams, even if it takes long time.

Oya, before I finish this post, I wanna say thank you for my best supporters Dwiky, Pandu, Rizka, Meutia, Rahma, and Tyas who come along in order to support me on my thesis exam, also to my others besties who sent me their chocolates, Sheylla and Lina, thank you for the toblerone(s), really wish you were here girls :)

Below is the picture just after I finished the thesis exam :)

In front of IP building with Dwiky, Pandu, Rizka, Meutia, and Rahma

Happy Graduation Teteh \(^.^)/

Yeaaaaaaaaaaaayyyy,, finally, after fought through these years to get S.E tittle, today one of my friends that I usually call Teteh was graduated from Uni. Congratulation for her *hug* Oya, teteh is a call from West Java to a woman there as a form of respect. Well then, since she is coming from Bogor which is part of West Java, then I prever to call her teteh Meutia :)

*sigh* how time flies really fast.. it was looked like yesterday we both made promise that we would graduate from this uni together, but now, you were graduated first before me :'( but that's ok, don't worry. I will follow you also to graduate this year. Looking back at your effort while doing your thesis research, it doesn't really surprise me if you finish your thesis less than 6 months. I remember, you told me that you really want to join the graduation ceremony on August when that sounds quite impossible for me since I still need long way to finish mine. I don't really know why you were really want to graduate on August, whether it was because you heard that your someone special will be graduated also on this month, or whether your Mom really want to see you graduate soon,, I don't really exactly know, but well, it really works to grant your wish :)

From now on, I will build more my spirit and leave all those unnecessary things behind, then make priority to my thesis. Your graduation woke me up and made me realize that I had a target to have thesis exam next month, on September. Even in the end we can't graduate together, but I wish, we both can achieve our dreams in the future.

For the last line I wanna say congratulation for your graduation day, you looked very beautiful today (i know you do beautiful, but today you're way more beautiful), you're precious, just being more confident, brave and believe toward yourself. Iam sure, you will achieve whatever dreams you want. Furthermore, thank you very much during these times, having you during my uni life also such a precious thing. Realize it or not, you have been influenced me to be someone better everyday :) I'm sure that I will miss you so much when you're not around anymore :'(

Below is the pictures on her thesis exam and her graduation day:

On her thesis exam day

(from left to right: Dwiky, Lumos, Tyas, me, Teteh Meutia, Rahma, Aul)

Took picture with others IP's mates :)

with me, Indeed :)

In front of Bumbu Desa with others

Happy Graduation Guys :)

Another late post again tonight...Hmm,,this time I'm gonna share to you the moment of my friends' graduation-please dont ask me why I haven't garduate yet. Well, the graduation ceremony was divided into some period, for this year, the first periode was on March, and the second was on 1st of June. Oya, those are that graduated from Accounting department on March was Peppy and Lina, while on June there was Pandu, Sheylla, and Kiky. They all were graduated cumlaude \(^.^)/ Yeaaay,,congratulation!!

*sigh* Never thought that time flies really fast. Still remember the first time I met them in BP (Bridging Class), started being friend and getting closer everyday, spend this 4 years with many laugh, stories, and any other things. Hmm,,see them now, leave me here and graduate first from the uni..hoho. Don't worry, that was really oke. I hope you guys will achieve your dream after graduate from our beloved uni. Just like what Adele said, "I wish nothing but the best for you too" haha. Please keep in touch guys, I'm gonna really miss you all :)

Almost forget to mention that actually at that time we were also made surprise for Tyas' b'day :) Ok then, let's see the pictures below :)

March Period

Kiki, Sheylla, Lina, Tyas, Lumos, Meutia, me, and Rizka

With Jihat (Management Department)

Astri, Sheylla, Meutia, Rahma, Peppy, Tyas, Rizka, me, and Lumos

June Period

Happy B'day and Congratulation Lumos

Huwaaaaa,,this month is very precious for my friend- Lumos, surely! He was celebrated his 22nd age on 24th May and finally, offically passed the compre exam 2 days ago on 27th May..YEAAAAAAAAAAYYYYY \m/ Congratulation for the happiness that you got during this month then \(^.^)/

Actually we (me and my friends) have been planned to give him surprise by giving his favorite donuts (Jco) just after he finished his test, but unfortunately there is an incident that force us to postone the surprise, like the donuts were left in the IP room management that has been locked. Haha. I think that was really funny and never  been easy to forget :) Because of that incident, we decided to give the surprise in the next morning. The planning  was so simple, we would only suddenly came to his house while brought a box of Jco donuts that has been completed with some candles and greeting memo from us. We dont even really care about the possibility that he (maybe) would go somewhere at that day, we directly gone to his house. Alhamdulillah, fortunately he was staying at home, furthermore we come into his house while singing Happy B'day song :) yeeeeeeaaaaahh

Below, i put the pictures for those moments :)

The Examinees with others :)

The examinees @HariLumos @adeladelia and mas Gery

Happ..Happy B'day Hari aka Lumos \(^.^)/

With us: @Meutiarahma , me, Tyas, @riizka, @FranksieNumb8

 @HariLumos and @linatrianitaa :)

Good Job Girl \(^.^)/

Finally, this is the last series of my friends exam period...Yeaaaayyhh..Congratz to everyone that has passed the exam succesfully :) As I mentioned before in the previous post that Tyas will be the last person that will face the compre exam , so today was the day. Today was Tyas's turn in joining it, then as expected before, she passed the exam..yeaaaayyy. Congratulation for you girl \(^.^)/ One by one you've cleared the steps.

If I looked back then, I still remember around a week ago, still went to your cafe to joint you guys while study for the exam. Aaaah,,I miss your lontar cake#eh hahaha. Actually I missed those some moments when  four of you study together that usually ended up by Rahma's curhat..haha. "Go "banckrupt" your Company soon ma" that thing which I usually say to her :p 

Since you've passed compre exam, now you can more focus on your thesis. Really hope that we can graduate together this year. Keep spirit to finish our thesis soon, and dont ever be lazy to meet Mr.Sigit to have consultation. Ganbarimasho (^.^)9

In front of IP Building

With others :)

Congratz Dwiky and Nonik \(^.^)/

Hellooo guys,,haha. You must be bored with the similar tittle in my blog that I've writen lately. Really sorry, as I said before that this month is a hectic month, since there are some of my friends that joint in compre and thesis exam. Yaa,,this year is the last year where we'll still together, that's why I want to make as much as memories to be remembered, and this blog is one of the tools that I choose to keep those happy memories :) Through those posts, you'll know more about my friends then,hehe

As I mentioned before in the previous post that Dwiky was joint in the compre and thesis exam in the same month. His compre exam was on Tuesday and Thursday (23/04/2013 and 25/04/2013) , then his thesis exam was Today (29/04/2013) together with Sheylla :) If you confuse about who Nonik is, then I'll tell you that Sheylla and Nonik are the same person,hhe. Her relative usually called her Nonik, that's why we called her Nonik too :)

Aaah,,one by one my friends are leave me alone here. That was so sad eveytime I think about graduation. Gonna really miss you both when you're not around anymore :( but it's oke, because I believe even we're apart but our heart will still connected, because we are "Konco Kenthel", best friend forever, right?hahaha

So through this post I wanna say congratulation for you guys that have been passed the last and biggest exam in this university. Can't wait to come in your graduation ceremony since you both graduate with cumlaude predicate :) Wish that I can also follow your path and graduate this year :) *Amiin*

Below is our pictures

First Row: @Meutiarahma, @fraistifina, @NonShey

@dwiky_hary, me, @HariLumos

Second Row: @FranksieNumb8, @riizka, tyas, and @AstridinaW

The examinees

The girls

Sheylla's presents from us. 

Oy, the roses are special for her since Sheylla been whispered 

that she wanted someone to give her flower in her thesis exam

"For Dwiky, dont be jealous since you only got cake n chocolate" :p

Congratulation Boys \(^.^)/

Woaaaaa,,,I think April is a hectic month since there are some of my friends that had Compre Exam, they are Rahma, Dwiky ,Danu, and Tyas. Beside the compre exam, Dwiky also had Thesis Exam with Sheylla. I still remember that Rahma and Dwiky have been started to study since February this year, even Danu was started to study since November 2012, kinda very long time (since I just study for a month) hhe.

2 days ago, Rahma has been officially passed the compre exam, then yesterday was Dwiky's and Danu's turn. They both got similar schedule with Rahma, I mean they had 2 days for the exam whereas usually it only takes one day. Oy, they are divided into 3 groups. Rahma was in first group with mas Yugo (my senior-IP 2008), then Dwiky and Danu were in the second group, then the last one was Tyas, together with mbak Timod (my senior- IP 2007). If I've to compare the examiners between those 3 groups, I would say that Tyas was very lucky. Eventhough Rahma was in different group with Dwiky and Danu, but I could say that their examiners were more dangerous than Tyas's. But then yeaah,, Dwiky and Danu have proved that they could "beat" the examiners just like what Rahma did, even better :)

So tonight, I want to greeting you guys. Congratulation for you both \(^.^)/ congratz for you that have been passed the compre exam with good mark, you guys did a great job. yeaaayyhh

Oy, I almost forgot to say thank you for your treat on yesterday afternoon. Furthermore, I hope you guys succeed with every plans that you have in the future. Once again, congratulation :)

Below is the pictures that taken after the exam :)

In the front is @HariLumos

from left to the right @ega_yamin , @NonShey , @Dwiky_hary , and @fraistifina

together with others

First Row: @Nowo_ , @rezaciptadi, @ilham_sukmawan

@adhityabuzat, @HariLumos

The Second Row: @yogamawan , me, @ega_yamin, @dwiky_hary

@FranksieNumb8, @Meutiarahma

The examinees

At artemy

Congratz Franksie \m/

Good night,,really in good mood tonight \(^.^)/ Then this post is special made for one of my beloved friends, +Franksie Cool  a.k.a @FranksieNumb8 a.k.a Rahma Yunita Sari. I just wanna say, congratulation for you Frank,,wooohoooo...well done girl!! finally you have successfully passed the compre exam..WE proud of you,,you "beat" them..yeaaaaaaayyyh \m/

See, God is always sees our effort..just do your best and let Alloh do the rest :)

Had 2 days as the schedule for the exam, and got Mr.Suwaldiman, Mr.Muqodim, and Mr.Sugeng as the examiners in the compre exam are like getting in the hell, but you succeed "beat" them, and getting out from the hell. Really grateful then seeing you finally passed the exam :)

Since you have passed the compre exam this semester, I hope your thesis in the next semester gonna run well too. Keep spirit girl, keep being a girl that always on fire in everything. Haha. Never let anyone knock you down. Whenever you feel alone, just remember that you still have God that always be there for you 0:)

Ah yess,, below I put also the pictures of your celebration just after the exam :)

From left to right: @dwiky_hary , @linatrianitaa, @FranksieNumb8

me, @riizka, tyas, @Meutiarahma

Hyaaa,,then suddenly @HariLumos, @adeladelia

and @rizkyraja came around and joint us :)

The picture above is made by Rahma as her gratefulness to us 

that always support her :* :*

Congratz Pandu Bieber and Kiki \(^.^)/

Congratulation Pandu Bieber aka Pandu Seta and Dea Rizki aka Kiki who officially passed the thesis exam,, there will be S.E tittle behind your name soon \(^.^)/

Actually giving you both this greeting leave a pain in my heart since that's mean you guys gonna leave me to graduate soon,, :'( but it's ok, that's life. We met and apart. I hope in the future, we will gather again and recall all of our memories in the university, and at that time we have achieved all of our dreams :))

Oy, maybe you wondering why I called him as Pandu Bieber? I bet you could guess it, right? Yups, He used to one of Bieber's fans (I've no idea about today-hha), he even imitated Bieber's hair style. Everytime we going out for karaoke, he usually sing Bieber's songs. These reasons that make us call him Pandu Bieber. Hahahaa

Hmmm,,Pandu is the smartest guy in my major Accounting 2009 (he is the lecturers's beloved student). He also the first guy that will graduate from my major. I'm still remember the first time I met him in BP class, he's kinda active and perfect student. He always sits in the first row during the class, beside that he NEVER skip the class without any informations, then getting mark A- in one of our subjects are a BIG PROBLEM for him-like that's the end of the world :p . But I don't know what happened with him after he came back from South Korea. I think, he's not him self used to be,hhaha. The new pandu is not always sits in the first row again, then he sometimes skip the class without any informations, but the most surprising is getting B in one of our subjects (at that time is metopel class) isnt being big problem at all. haha *peace*. I think that changes are very good, that make him looks more relaxed and looked like common students (but that doesnt change the fact that he's still the smartest guy in my major) hahaha. Even there are some changes toward him self, but Pandu is still Pandu that adorable. He's still Pandu with PERFECT English-British accent. He's still Pandu that will help his friends while they are getting problems, and the most important is he's still Pandu, our karokean friend that always join us to hang out :)

Then for Kiki. Kiki is

Enron Scandal

For the final exam lab audit, my lecturer gave the class an assignment to make paper about the enron scandal. We should look that case according to our position as an auditor. So this time, I want to share it with you. As usual, I share my paper, hope that it will give more benefit to my reader. Before I forget, I took the reference related with that case from Wikipedia.com . Happy reading :)

Taken from Google

ENRON’S SCANDAL

                Enron Corporation (former NYSE ticker symbol ENE) was an American energy, and services company based in Houston, Texas which was formed in 1932 in Omaha, Nebraska. It was reorganized in 1979 as the leading subsidiary of a holding company, InterNorth which was a highly diversified energy and energy related products company. InterNorth was a leader in natural gas production, transmission and marketing as well as natural gas liquids and an innovator in the plastics industry. It owned Peak Antifreeze and developed EVAL resins for food packaging. In 1985, it bought the smaller and less diversified Houston Natural Gas. The name of Enron originally selected by Nancy McNeil (CEO’s secretary at that time) as Enteron, but when it was pointed out that the term approximated a Greek word referring to the intestines, then the name was quickly shortened to Enron. The final name was decided upon only after business card, stationery, and other items had been printed reading Enteron.

                Before its bankruptcy on December 2, 2001, Enron employed approximately 20,000 staff and was one of the world’s leading electricity, natural gas, communications, and pulp and paper companies with claimed revenues of nearly $101 billion in 2000. Fortune Magazine named Enron as “America’s Most Innovative Company” for six consecutive years. At the end of 2001, it was revealed that its reported financial condition was sustained substantially by institutionalized, systematic, and creatively planned accounting fraud, known as the Enron Scandal. Since then, Enron has become a popular symbol of willful corporate fraud and corruption. The scandals also brought into question the accounting practices and activities of many corporations throughout the United States and was a factor in the creation of the Sarbanes Oxley Act of 2002. That scandal also affected the wider business world by causing the dissolution of the Arthur Andersen accounting firm.

Then, what is exactly Enron Scandal is?

Congrats Lina \(^.^)/

Konbawa,,.!!!yeaaaay...I'm coming back..I had final exam since a week ago,,I've to focus to study-even I've no any hopes for my grade this semester-lol. So this time, I want to share congratulation greeting for my friend, Lina Trianita Darmastuti who has officially passed the thesis exam.Yeaaaaayyy,,congrats for you girl, you do did a great job,well done! :)

She is the first one in my department (accounting) that passed the exam, and being the third one in my faculty. She did the thesis just for one semester. She is kinda cute smart girl who has many fans (ups sorry).hahaha

So, in this occasion, i want to share my happiness and saying again,,congratulation for you who has been passed the thesis exam. You will get S.E tittle soon, wish that i can follow you soon too (‾ʃƪ‾)     

We took picture together to celebrate it :)

Lina and her boyfriend, Mas arip :)

Bank Burglary in BRI- Forensic Audit Assignment

Let me share to you my take home exam on midterm :) It's been while, actually, for me to wrote this paper, but then yeaah, I decided to share it to you, hope that it [maybe] could give you some benefits :) Enjoy it then. 

Source: Google

Bank Burglary in BRI (Bank Republik Indonesia)

On the latest 2003 we were surprised by the news related with the fraud cases which are happened in some banks in Indonesia, such as BNI, Mandiri, and BRI. Related with the fraud which is happened in BRI, we can call it as burglary. At that time Bank Indonesia (BI) received a report of a burglary at Bank Rakyat Indonesia (BRI) in amount of Rp 294 billion since the beginning of September 2003. Rudjito as the Director of BRI, Jakarta, Wednesday (3/12/2003) admitted that BRI management already knows that case on 23 September 2003, then a day later the problem was revealed by the regional office and reported to the BRI Center. Judging the case from the legal side, BRI immediately reported the case to the law enforcement. The chief of 3 BRI branches which is located in Senen, Tanah Abang, and Surkencana Bogor dismissed by the management just a week after the case came out. Rudjito further explained that the case was uncovered by internal Supervision Unit (ISU) of BRI. Still in the same month, BRI has conducted special investigation, then the report have been obtained in the beginning of October. The perpetrator is a man who has name Yudi Kartolo, he was the perpetrator who also broke into P.T Bank Negara Indonesia(BNI) a few years ago with similar model and detrimental to that Bank Rp 320 billion, and he was arrested not long time after this case came out to the public. The result of this investigation is stated that the total potential loss that may occurred by this case is Rp 294 billion. Related with the statement, the management stated that has reserved the potential losses that may occur and seek recovery. Reserves were established 100% over potential losses that occurred and have been charged to expense on the potential risks that may occur in the balance ofSeptember 2003.

The next question regarding the news above is how could that fraud happened to BRI which is known as one of the big banks in Indonesia which has good system? That unusual transaction has been

Audit Forensic-John Markov's Department Store

Below is another case for audit forensic which is given by my lecturer as an assignment. Hope it will give you benefit and knowledge by reading it :)

Case Study

John Markov runs a family-owned department store in St. Louis.  The store consists of nine different departments, each with its own department manager. Store hours are Monday through Saturday from 10:00 A.M. to 7:00 P.M., and from noon until 5:00 P.M. on Sunday.

Each department has its own cash register, and two salespersons are assigned to each register. To prevent any confusion, each salesperson must enter his or her own secret code with each transaction. At the end of each day, the sales manager in each department tallies the department’s register, collects the money (cash and checks) from the register, and prepares a transmittal slip for the general manager to review and sign. The general manager then double-checks the cash count before signing the transmittal slips.

After collecting all cash receipts from all departments, the general manager prepares a daily cash sales report and sends it to the store’s finance manager. The finance manager again counts the money and signs three copies of the daily cash sales report. She keeps one copy for herself, a second copy goes to the store accountant, and the last copy goes to the store manager. The finance manager then puts all of the cash into the company safe, where it stays until the next morning when it is picked up by an armored car service. The store accountant reconciles copies of cash sales reports with bank deposit slips and with credits on the monthly bank statement.

John Markov has a close relationship with the bank, so he is always called first when there is any kind of issue or problem. He just received a call from one of the bank’s customer service representatives who suggested that he look into some customer checks that had recently bounced. The bank representative said that some of the payer names on the checks had come up in bad checks written to a number of other local businesses.

“You have an insider working against you,” said the bank employee. “This is happening all over town; I heard a police investigator say that there’s always in insider involved.

Questions

a.      What possible check fraud schemes might the company be a victim of?

b.     Given the store’s procedures for processing cash receipts, which persons in the store are in a position to participate in a check fraud scheme?

Answers

Bad Check is a check drawn on a nonexistent account or on an account with insufficient funds to honor the check when presented.  "Passing" bad checks is illegal, and the crime can range from a misdemeanor to a felony, depending on the amounts involved and whether the activity involved crossing state lines. 

a. The possible check fraud schemes might the company be a victim are:

Forensik Audit Assignment: Tenkey Book Co

Credit:Google

Below is my recent forensic audit assingment, I just want to share it with you, maybe someday your lecturer give you this assignment to you,,lol

Tenkey Book Company

Tenkey Book Company operates a chain of retail bookstore throughout the United States. Sandra Hawthorn, Tenkey’s controller, runs a fairly tight internal control system with rigorous requirement for the segregation of duties throughout the company. Even the best systems can have a problem, and recently someone called in a tip to the company’s anonymous hotline saying that Tenkey was losing a lot of inventory to employee theft and the problem was pervasive through many of the company stores. The caller left no details as to who was committing the theft or how they were being committed.

Sandra was alarmed because inventories constituted a large percentage of Tenkey’s assets, and if losses could occur in even one store, they could probably occur in others too. She called a staff meeting that include the IT director and the general accounting manager, “We need a plan to investigate this,” she told them. “Any suggestions?”.

Tom Clockspeed, the IT director jumped right in. “Let’s do a complete inventory of all of our stores,” he said.

Anna Aburida, the general accounting manager began shaking her head, “We’re not due to take inventory for another six months. It would cost us a whole lot of overtime if we do it now.”

Sandra glared at Anna and said, “You’re just going to have to do better than that.”

“Okay”, said Anna. “We need a plan. Let’s start by considering everyone who might be in position to steal. There has to be a weak point somewhere.”

“This is little crazy,” said Tom. “You’re making all of these plans when we’re not even sure if the phone caller was telling the truth. Let’s at least do an inventory of one store before we do anything else.”

Anna frowned, “That’s great Tom. So what happens if we inventory one store and don’t find any inventory shortage? Then what do we do?”

Tom slid back in his seat and laughed, “Right,” he said. “But what happens next if you don’t find any control problems? Then we’ve just wasted time. And even if you do find control problems, there’s no guarantee that fixing them all will fix the problem. And remember, we don’t even know for sure if we do have a problem.

Sandra pounded her fist on the table. “This is going nowhere. I’m going to bring in a forensic accountant to find out what to do.”

a. If you’re brought in as Sandra outside forensic accountant, what advice would you give her?

b. Which employee could be stealing inventory? Describe one or two possible schemes applicable to this case.

Discussion:

a. If I brought in as Sandra forensic accountant, what advice would I give to her is

Congratulation Partner *\(ˆ▽ˆ)/*

You are Rock!!!I knew you can did it!! That was the words that I said to him when he was officially announced passed the compre exam. Happy to see you've passed that exam since we were starting study together in early month just with one aim and purpose, to pass the compre exam :)

I'll share the picture below 

Abi and Mbak Tiara who passed the exam

Even my partner was passed the exam, unfortunately there's one of my friends who doesn't pass that exam. That was so sad to know since five of us are come from the same class and promise to pass the exam together. We have schedule to study together in every weekend. We would discuss about the material compre that we don't really understand or just trying to test our memory by sparing asking-answer the questions. Knowing the fact that there is one of us that didn't pass the exam was really bad news and like a awkward moment to us for a while.

So in this occasion i want to say congratulation to my partner Abi and Mbak Tiara who have passed the compre exam, and for you my classmate who still hasn't pass this exam, please don't give up and cheer up your self. Trying the exam for the next month and please don't forget to keep praying. I know you will pass the exam for the next month :) I'm here to help you if you need something from me. I know that I can't do anything for you, but if i could, I would definitely do :)

Organizational Behavior's Assignment - Motivation Theory

Even this is long weekend (because of Idul Adha), it doesn't mean that I'm free from assignment. I've 3 homeworks that have been waited me to finished :') that's our duty as a student I think. So today, I wanna share to you my OB (Organizational Behavior) assignment that i just finished and sent to my lecturer's email :))

The assignment is I've to share about my story and motivation why do I enroll in the International Program UII, after that my lecturer would give me an motivation theory then I should make the correlation between my story and the theory itself. So this is it, the final result of my OB's assignment.

Why do I Enroll in International Program 

          I heard information about International Program (IP) of UII for the first time from my father. At that time, he asked me to enroll in Economic Faculty (Accounting Department) because according to him being accountant is kind a prospective profession in Indonesia. Actually, at that time I refused his offer because I want to enroll in Japanese or English Literature.

Forensic Auditing Assignment \(^.^)/

Credit: Google

Forensic Auditing is one of my favourites subjects for this semester. Actually, this subject isn't compulsory subject, it is included in elective course that i can choose to be taken or not. Then, 2 weeks ago, I got assignment from this class. My lecturer gave the class a case that we should answer and discuss in the report. Then the report will be submit in the next meeting (next week). So, tonight, I'm going to share to you about that assignment. If you guys like something that related with fraud and how to identify it, then this post gonna be suitable for you :D

PLUTONIUM’S CASE

Plutonium was an internet startup company founded in 1998 at the beginning of the technology boom. One of the largest problems for Plutonium was developing the technological systems necessary to support the rapidly expanding user base. Furthermore, due to the rapid expansion in the recent years, many of their systems had been added hastily, resulting in poor integration and eroding data integrity. As a result, the CEO of Plutonium announced an initiative to integrate all systems and increase the quality of internal data. In compliance with this initiative, Plutonium purchased an expensive and complex billing system called Gateway, which would automate the billing for thousands of internet accounts via credit cards. During the integration, Gateway in collaboration with Visa created a phony credit card number that could be used by developers and programmers to test the functionality and integration of the Gateway system. Moreover, this credit card number was fully functional in “live” environments; so that testers and developers could ensure functionality without being required to use actual personal or company credit numbers (the activity on this card was not monitored). The integration went smoothly; however, it created thousands of corrupt accounts that required fixing.

IPF Chairman Election

Today I want to share to you about IPF chairman election. Actually it was held on 29^th September 2012, but I just got the pictures some days ago. Then before I start to introduce the 3 candidates who are coming from 2 departments of Economic and Bussiness (1 guy from Management and 2 guys from Accounting), as one of members IPF (haiah :P) I’ll share to you about IPF itself. IPF is abbreviation of International Program Forum. It is a forum and an organization for Economic and Business IP student as well.

This organization is a tool that bridges the interest of IP management and IP students. This organization's position is directly under IP management. IPF is consist of 3 divisions which are Student Activity, Public Relation, and Human Resource Department. Since 2009 i was joint in Student Activity :)) *so what* *lol*

Every Division is lead by one coordinator, then every division also has to make programs that can give more benefit and knowledge to IP Students. Oy, because of this organization was established long time ago before IP UII be united, then its members are just students whose coming from Economic and Business Department. But we never know what will the future brings, maybe IPF could be an organization for the whole IP UII where the members are coming from Law, Industrial Engineering and, Economic and Business Department students. Hopefully :)) 

Lab Basic Electronic Data's Assignment

Helloooooooooooooooooooooooooo,,,it's been 3 days since the last time i was posted here. Actually, i feel very tired now, but yeeah..to keep my existence in this blog, i'll force myself to post something tonight even maybe it looked not attractive enough..but i hope it can help you guys in the future..haha

Ok then, a week ago i got homework from one of my lecturers, Miss Mila. She is my lecturer for Lab Basic Electronik Data subject. She gave us homework to find job vacancy then make our own application letter and CV, pretend that we're really looking for a job. So, this time I am gonna show you my assignment that i did :)) I'll put here from the job vacancy announcement, application letter, and the CV itself

The Bank of Tokyo-Mitsubishi UFJ, Ltd. (BTMU) is Japan's premier bank, with a global network spanning over 40 countries. Worldwide BTMU has 45,949 employees. BTMU offers an extensive scope of commercial and investment banking products and services to businesses, governments, and individuals worldwide. It provides trust and asset management services in close cooperation with its affiliate, Mitsubishi UFJ Trust and Banking Corporation, Japan's leading trust bank. In Japan, it also operates the leading full-service retail bank, with particular strengths in providing a full range of financial services to consumers and small and medium enterprises.

We invite highly committed in dividuals to strengthen our team as:

Credit Analyst (CA)

·                Fresh graduate or 1 years experience as Credit Analyst

·                Have good analytical skill in reporting by using sufficient English

·                To be stationed in Jakarta and/or Surabaya

Industry Analyst (INA)

·                Minimum 3 years having experience in doing market research on various industries for banking business

·                Have strong knowledge in industrial analysis

·                Have high capability of reporting skill