Differential COST ANALYSIS OF THE ROLE IN DECISION MAKING FOR YOURSELF OR BUY PRODUCTS PRODUCED TO MEET AN ORDER APPAREL
CHAPTER IINTRODUCTION
1.1 Background ResearchToday's business world characterized by increasing competition among existing firms. Competition is happening in all sectors of the economy both industries, trade and services.Globalization that swept the world making the economy more terrbuka through distance and borders between countries. There is no other country is not affected by global economic developments. In the midst of an uncertain economic situation right now, each company claimed to be more efficient in order to survive. Inefficiencies that have negatively impacted the company's competitiveness must be eliminated. One attempt to improve the efficiency of the company is to produce goods that berkuaiitas.Companies also must consider the time factor as one of the things that also determines the ability of competing firms. Especially in industries that rely heavily on the mode changes very quickly, such as garment and footwear industry.Garment industry, as one of the major industrial clothing satisfy the needs of the community will continue to grow. The shifting reasons for the needs and concerns of society, both women and men in underwear today, not only as a means of closing the body, but also as a means of giving a sense of prestige and will satisfy art. So that the garment industry to be able to suemenghasiikan quality product and in accordance with the prevailing fashion world developments.Determination of Indonesian garment products and come apart and the Interior, also came and Foreign Affairs. This is because the Indonesian garment products are able to compete with foreign garment products, both in terms of price and quality. In order to sustain life in situations of today's recession, the company tried to find how to be able to fulfill your order with the lowest possible cost. To achieve these objectives, the management must take the right decisions from various alternatives available. IIII harui entered into the decision-making olch management with adequate support for various infonnasi can produce a good decision to fulfill an order.PT. "X" is a company engaged in the field of garment products in the form of shirts, dresses, jackets, pants culottes and some types of children's clothing. In fulfilling these orders, companies sometimes receive offers from third parties to fulfill orders at a price per unit Iebih lower than production cost per unit that must dikcluarkan enterprises produce their own. So in this case there are two alternative decisions that produce their own orders received or purchased from third parties to fulfill those orders. Therefore, the authors are interested in performing an analysis of the cost differential in the decision to produce its own or purchase a specific garment products to fulfill an order in to obtain adequate profit at PT. "X" in Bandung.1.2 Identification of ProblemsIn connection with such matters, can be identified the following problems). What factors to consider in the decision pcngambilanproduce themselves or buy certain products and third partyfulfill an order? 2.Apakah berrfungsi differential cost analysis as one tool that can assist management in selecting the best alternative? 3.Bagaimana role of differential cost analysis to obtain adequate profit?1.3 Objectives ResearchThe purpose of the peneiitian is to obtain a more jeias about: 1.Faktor-factors to be considered by management in deciding their own produce or buy the product and third parties. 2.Fungsi differential cost analysis to assist management to memiiih aitematif best. 3.Peranan differential cost analysis to obtain adequate profit.
1.4 Research PurposeResearch carried out is expected to provide functionality as follows: 1.Bagi authors, this research will increase knowledge and broaden your horizons about the studied theory and provide practical knowledge of the object being studied. 2.Bagi company, this research contributed to the decision-making problem of thinking about producing their own or buy from a third party to fulfill an order. 3.Bagi readers, this research literature can be used as an ingredient in conducting similar research. 4.Merupakan one of the requirements for the writer to take the exam a Bachelor of Economics at the Faculty of Economics at the University Widyatama.
1.5 Framework for ThinkingRecession situation faced by today's business world, making companies in defending his life, must make the right decision from the alternative-that there are alternatives such as whether to produce its own or membeii from a third party to fulfill an order. Decision making is one important management activity and must be accountable.In conducting its activities, the management must be able to decide how to fulfill orders the company receives.In this case information on qualitative and quantitative information is very berpengaruhi in making this decision. However, since qualitative information is more difficult to predict, so for the first step in decision making, management will look at quantitative information.One source of quantitative information that Marshall is the accounting cost. One of the quantitative information generated by cost accounting and to assist management in deciding whether to produce its own or purchase and third parties to fulfill orders already received is the cost differential. The cost differential allows the management company has a base that can be accounted for in terms of decision-making, because the cost differential compared the future of information are different for each alternative. Information mengertai income, expenses and assets contained in the accounting differential differential. Accounting information differential is the estimated difference of assets; income and / or alternative costs in certain actions compared to other alternative actions.Barfield, Raiborn and Dalton (1991:34) defines the cost differential as follows: "Differential Cost is a cost That differs in amount Among alternatives being Considered."With increasing competition and to get optimum benefit, the company analyzed the issue. In making a decision on this issue, managers must be able to analyze and consider carefully between the purchase price per unit of product with production cost per unit. So, we need data that presents the differential cost of the product was included as part of existing fixed costs and profit numbers that put the total cost on a comparable basis. Haras Budget also re-defined in order to show the effect on the total cost and total profit. Therefore, an alternative to mcmproduksi or mcmbeli from outside is the main determinant of profabilitas and important to the financial health of the company.Based on the framework described above, the authors put forward the hypothesis in this study as follows: "Analysis of differential costs in the company function effectively in the decision to produce themselves or buy certain products to comply with an order that contribute to mcningkatkan Iaba."
1.6 Research MethodologyIn preparing this paper the author uses descriptive method with approach of case study analysis. In this method will be observed carefully the aspects related to the problems examined, so as to obtain data tosupport the preparation of research reports. Such data can be either primary or secondary data. Then these data are processed, analyzed and processed further by using aids, fundamentals of theory that has been studied before, so it canclarify the picture of the object under study and of the object can be deduced about the problems examined.To obtain the necessary data in this study, the authors do:A research field (field research). This study aimed to obtain primary data. Data collected by studying the written record, interviews with the authorities, giving the questionnaire and investigate practices and procedures for implementation directly.2 (Library Research library research). This study aimed to obtain secondary data that will support the research. This was done by studying literature books, lecture notes and other reading material that has to do with the problems examined.Based on the hypothesis of "Analysis of Cost Differentials in a company that functions effectively in the decision to produce themselves or buy certain products to comply with an order whose role is to increase profits", there are two variables that will be analyzed to do, namely:1. The independent variable (Independent Variable) In this essay the independent variables are "Differential Cost Analysis in the company bcrfungsi effectively in decision pcngambilanproduce their own or membeii certain products to meet suatupesanan ". Indicators used are:Cost DifferentialDecision Making ProcessQualitative and Quantitative Factors Non-Financial Factors with Impact on Decision MakingConcepts Other Expenses Impact of Decision Making
2. Dependent variable (Dependent Variable) In this essay is not independent variables are "Increasing profits." Indicators used are:• Earnings Before and After Using Differential Costs in Decision Making or Buying Your Own Produce Specific Products. Hypothesis testing is done by calculating the percentageshows how the role of the cost differential in producing their own decision making or buying certain products to fulfill your order.
1.7 Research SitesThe study was conducted at PT. "X" which is engaged in the garment industry located in the street Belanak, Bandung.

ROLE IN SUPPORTING THE EFFECTIVENESS OF INTERNAL CONTROL SYSTEM FOR SMALL BUSINESS LENDING AND MEDIUM ENTERPRISES
CHAPTER IINTRODUCTION
1.1 Background ResearchThe development of national economy and the changing strategic environment facing the business world, including cooperatives and small and medium enterprises is very fast and dynamic. Cooperatives as a business entity should always be directed and encouraged to participate significantly improves the income and welfare of its members to be able to overcome economic inequality and social inequality, so it is more capable of acting as a forum for people's economic activities.One of the potential for government attention and need to be developed are small and medium business sector. This condition requires that every entrepreneur both small and medium businesses make an effort to stabilize or improve their business existence. One of the problems generally become an obstacle is the problem of small and medium capitalization. Capital problems faced include aspects of capital, business financing problems, the problem of capital accumulation, as well as how to utilize the facilities for the implementation of its business.Cooperatives in this case a role in helping the problems faced by small and medium enterprises through loans or capital to assist small and medium business sector. With the participation of cooperatives of small and medium enterprises in the provision of credit, the small and medium enterprises can alleviate the problem of capital and to increase its business with good quality and quality so that small and medium enterprises can help economic growth.According to the Cooperatives Act No.25 of 1992 Article 1: "Cooperation is a business entity consisting of a cooperative or a legal entity with bases its activities based on the principle of cooperative movement as well as the people's economy is based on the principle of kinship."One business unit is to provide a credit cooperative savings and loan. Giving credit is a cooperative effort of the most basic, the cooperative will need to provide an assessment of the customers who apply for credit loans and feel confident that customers are able to repay loans that have been received.Security issues on loans is a problem that must be considered by the cooperatives, because of the risks that arise in the lending system. This problem can be avoided by the existence of an adequate internal control in the field of credit. In other words we need a sound internal control system to support the effectiveness of lending. With the implementation of adequate internal controls in the areas of credit, meant to demonstrate prudence in the cooperative body.To be able to act as a formidable business entity and independent, through the efforts of their credit cooperatives should be able to improve the effectiveness of credit delivery system and do their best to reduce the risk of credit failure. When examined more deeply, especially credit failures caused by weak internal controls.Based on the description that has been described above, the author interested in conducting research with the title: "Role in Supporting the Effectiveness of Internal Control System for Lending to Small and Medium Enterprises".
1.2 Identification of ProblemsBased on the description above background, the author identification problem in this research are as follows:1. Are internal controls implemented by the cooperatives have been effective2. Does the system of small and medium enterprise credit cooperatives have been effective in3. How role in supporting the effectiveness of internal control systems of small and medium enterprise credit1.3 Research ObjectivesThe purpose of this study is to dig or search for data and information relating to the role of the internal control system effectiveness in supporting the provision of loans to small and medium enterprises.In accordance with the problems already noted, the purpose of this study is to:1. Knowing the effectiveness of internal control is applied to the cooperative2. Knowing the effectiveness of the system of granting loans to small and medium enterprises in the cooperative3. Knowing role in supporting the effectiveness of internal control system of lending small and medium enterprises
1.4 Research PurposeThe results presented in this paper is expected to provide the use of terms:1. Usability for Development StudiesThis research is expected to add insight or knowledge in the field of internal controls, particularly regarding the effectiveness of credit delivery system.2. Operational Functionalitya. For AuthorsThis study may provide an opportunity to broaden thinking to expand knowledge, both in theory and practice. In theory means to gain an understanding and appreciation gained during college. In practice, it is expected to increase knowledge and application in corporate activities, especially cooperative. In addition, this research is useful as an ingredient which is the writing of one of the requirements to pursue a Bachelor trial Strata-1 (S-1) Program of Accounting Studies at the Faculty of Economics, University Widyatama.
b. For CompaniesThis research is expected to give donations or information for the progress of the cooperative.c. For Other PartiesThis research can be used as a material useful information and input as required.
1.5 Framework for ThinkingControl is a management function which perform an analysis of all company activities. This function is very important because it produces a useful considerations and suggestions for planning the next. The existence of control in the company, it is expected that all activities can be run in accordance with the provisions previously set. Therefore, internal control is needed as a tool that can assist employers in controlling credit activities which will greatly affect the achievement of company objectives.Understanding the internal control according to The Committee of Sponsoring Organizations (COSO), quoted by Bodnar and Hopwood (2001:182) are as follows:"Internal control is a process-effected by an entity's board of directors, management, and other personal-Designed to Provide reasonable assurance Regarding achievement of objectives in the Following categories:a. Reliability of financial reportingb. Effectiveness and efficiency of operation, andc. Compliance with applicable laws and Regulations. "So internal control is a process that can be affected management and staff in providing a decent one certainty about the achievements obtained objectively in its application of the financial statements are to be believed, the implementation of efficiency and effectiveness in its operating costs and the implementation of regulations and applicable law to be obeyed by all parties.
The definition suggests that internal control objectives are:1. Reliability of financial statements2. Improving the efficiency and effectiveness of enterprise operations3. Encouraging obeyed the laws and regulations established by managementThe main purpose of internal control in credit is to direct lending activities in order to reduce the occurrence of the failure of credit and reduce the occurrence of bad debts. Credit has a relatively high risk of congestion at the time of granting credit, the credit risk of congestion at maturity can be reduced by running effective internal control.According to the Encyclopedia of the public, cited by Rachmat Firdaus (2004:2) definition of credit as follows:"Credit is the financial system untuk allows the transfer of capital from owner to expect users to make a profit, credit is granted based on the beliefs of people who give to the borrower's ability and honesty. "
The notion of credit under the Banking Act No.10 of 1998 Main:"Credit is the provision of money or bills can be equivalent, under contracts lending between banks by another party that requires the borrower to repay the debt after a certain period of time with interest."
So credit is the transfer of funds to borrowers to take advantage of services provided to the borrower, based on the belief of both parties and approved by the lending and borrowing of debt or loans after a certain period even with the amount of interest that have been defined or agreed upon.Because of the risky lending, the cooperative must be active in choosing clients, namely the assessment of the principles inlending, which according to Kashmir (2003:91) consists of:
1. Character / NatureCharacter is the nature or character of someone in this case the prospective borrowers.2. Capacity / CapabilityCapacity is the ability of prospective clients in repaying loans associated with its ability to manage the business and its ability to find profit. So in the end will look its ability to repay loans disbursed.3. Capital / CapitalCapital is the financing sources of customer-owned enterprises to be financed by the bank.4. Collateral / GuaranteeCollateral is a prospective customer guarantees provided both physical and nonphysical.5. Condition of Economic / Economic ConditionsIn assessing the credit should also be assessed the economic conditions now and for the future according to their respective sectors.
Effectiveness is a measure of the success of an activity or program that is associated with the specified purpose. The effectiveness of credit delivery system means creating a sound credit granting system and regularly so that minimize the risk faced by companies on loans disalurkannya.The previous empirical studies that support the research to be conducted authors include:Mida Siti Hamida (2003), conducts research using a case study from the Division of Atelir PT Telekomunikasi Indonesia Tbk. Based on his research showed that through the implementation of effective internal controls contributes to the effectiveness of the payment of salaries.Lydia Ariessanta Wibowo (2004), conducted a case study on PT. Paramita Beautiful Asian Bandung. His research stated that the implementation of adequate internal control over merchandise inventory will be able to support the effectiveness of the management of merchandise inventory.May Swan Marina (2004), conducted a case study on PT. Sinar Prima heralds Bandung. Results showed that adequate internal controls contribute significantly to the effectiveness of wage and salary.Bondan Djatnika (2004), conduct research with case study method on CV. Business Partners Eternal Bandung. Provided the results of research that the internal control of credit sales play a positive role in supporting efforts to increase corporate revenue.Hiro Tugiman (2000), conducted a study of 102 SOEs / D. The results show quantitatively the influence of internal controls in the achievement of organizational performance. Effect of internal control on firm performance showed the greatest rate when compared with the influence of top managers, internal auditors, production managers, and financial managers.Research to be conducted authors use the same independent variables with previous research, namely the internal penegendalian. But the substance of research that would do very different writers with previous research. These differences, among others, the study authors:1. The substance of the research focuses on the role of the internal control system effectiveness in supporting small business lending and middle-2. The research uses case study method in savings and credit cooperativesBased on the above description, the authors propose the following hypothesis:"Adequate internal control would play a role in supporting the effectiveness of credit delivery system to small and medium enterprises."
1.6 Research MethodologyThe method used in this research is analytical descriptive method with approach of case studies. Data obtained from the study, processed and then analyzed and interpreted using existing theories.
1.6.1 Operationalization of VariablesIn accordance with the title of this study, the tests carried out on:1. Independent Variable (X)Independent Variable is a variable whose existence is notinfluenced by other variables, these independent variables are factorscauses that will affect other variables.In this research, which serves as the independent variable is the role of internal control. Internal control according to Mulyadi (2002:180) are:"Internal control is a process that is run by a board of commissioners, management and other personnel of entities that are designed to provide reasonable assurance regarding the achievement of the three categories the following objectives: (a) reliability of financial reporting, (b) effectiveness and efficiency of operations and (c) compliance against laws and regulations. "
Studied aspects of the role of internal control is a component of internal control and internal control objectives.2. Dependent Variable (Y)The dependent variable is the dependent variable whose existence is something that is influenced by independent variables. The effectiveness of credit delivery system to small and medium enterprises are identified as the dependent variable.Credit system that effectively measured through the level of balance credit system implementation with the implementation of indicators of effective credit delivery system.
1.6.2 Data Collection TechniquesData collection techniques are as follows:1. Field Research (Field Research)Conducted to obtain primary data by conducting:a. Interview, by holding question and answer with the appropriate authorities to obtain an overview of the company and the problems associated with lending system.b. Questionnaire, namely by providing a list of questions that are expected to be answered to facilitate data collection and time efficiency.c. Observations, carried out by observation of the credit granting system.2. Research Library (Library Research)Conducted to obtain data by researching and studying the literature,scientific papers, and other literature sources related to the problems examined to obtain basic theory.
1.7 Location and Time ResearchLocation of the research conducted at Cooperative Savings and Loan Artha Jaya Sentosa Jakarta, which is located at Jalan Pondok Kelapa Blok D No. IX. 21 East Jakarta.As for the research carried out starting from March 2006 until the completion of this thesis.

REVIEW OF THE IMPLEMENTATION OF VALUE ADDED TAX (VAT) TO THE PACKAGE DELIVERY SERVICE ON PT. POS INDONESIA (PERSERO) CENTRAL JAKARTA POST OFFIC
CHAPTER I INTRODUCTION
1.1 Background Selection Title Value Added Tax (VAT) on goods and services tax is imposed on consumption in the country (in the customs area), both consumption goods and services consumption. Therefore, the above items that are not consumed in the customs area (exported), be taxed at a rate of 0% (zero percent). Instead of importing goods taxed the same as the production of domestic goods. In accordance with the consideration of economic circumstances, social and cultural, not all types of goods and services of VAT payable. Under Article 9, item 3 and Article 12 item 3 PP. 50 years of 1994 and PP. 144 of 2000 on goods and services of VAT owed, stating that one of the outstanding services that are VAT Package Delivery Service, 10% of the total claim or the amount that should be billed. But not listed in the package delivery receipt receipt through PT. Pos Indonesia (Persero), which only lists a load of money to be paid by the sender of the package, without including its additional VAT. Therefore, the purpose of writing this final report is that of PT. Pos Indonesia (Persero) Jakarta Central Post Office is not or has not been picked up for VAT on services package delivery service, which means not implement the provisions of tax as those in government regulations. On the basis of the above objectives the author intends to do research as an ingredient to make final report to take the title "REVIEW OF THE IMPLEMENTATION OF VALUE ADDED TAX (VAT) TO THE PACKAGE DELIVERY SERVICE ON PT. POS INDONESIA (PERSERO) CENTRAL JAKARTA POST OFFICE. "
1.2 Identification of Problems Given the breadth of activities undertaken by the PT. Pos Indonesia (Persero) Jakarta Central Post Office and the limited time given to the author in carrying out the preparation of this thesis, the authors restricted the activities and scope of the research carried out as follows: 1. How to Withholding or Imposing Implementation, Deposit and Reporting the Value Added Tax (VAT) on Package Shipping Services in PT. Pos Indonesia (Persero) Post Office in Central Jakarta. 2. Does the implementation of collection or imposition, payment and reporting of Value Added Tax (VAT) at the PT. Pos Indonesia (Persero) Jakarta Central Post Office in compliance with applicable tax provisions, such as those mentioned in government regulation.
1.3 Purpose and Objectives Final Report The purpose of practical work are: 1. To find out how the implementation of collection or imposition, payment and reporting of Value Added Tax (VAT) for package delivery service at PT. Pos Indonesia (Persero) Post Office in Central Jakarta. 2. To determine whether implementation of the collection or imposition, payment and Reporting the Value Added Tax (VAT) at the PT. Pos Indonesia (Persero) Jakarta Central Post Office in compliance with applicable tax provisions, such as those mentioned in government regulations.
1.4 Purpose Final Report This final report is expected to provide functionality for various parties including: 1. For the writer himself is to broaden knowledge and as one of the requirements in taking Final Examination Programs Accounting Courses Diploma III Faculty of Economics, University Widyatama. 2. The results of this study would be used as reference material or reading material for other researchers. 3. As input for the relevant agencies in order to seek to improve the quality in the way of implementation of Value Added Tax.
1.5 Methodology Final Report The method used in writing this final report is descriptive method, a method which is done by collecting, presenting and analyzing data in order to obtain a fairly clear picture of the problems encountered, and then drawn a conclusion. The authors perform the necessary data collection by:
1. Field Research (Field Research).
That is to conduct a review of research directly to the company to obtain the necessary data, through interviews and observations, with the parties that relate to the problems examined. 2. Research Library (Library Research).
That is the research by studying literature, and reference books related to the topic of discussion in this final report.
1.6 Location and Time Employment Practices Practical work is done at PT. Pos Indonesia (Persero) Jakarta Central Post Office, Road No.1, Central Jakarta Banteng Square 10 710. While working time practices which made the author began on 15 December 2003 until January 15, 2003.

FINANCIAL PERFORMANCE UNDER THE INFLUENCE OF RETURN ON INVESTMENT AND ASSET TURNOVER TOTAL FIXED ASSETS INVESTMENT ON
CHAPTER IINTRODUCTION
1.1 Background IssuesIn this era of free trade, international financial mobility changes and the sooner it will affect all aspects of life including Accounting and Finance. For us in Indonesia, this phenomenon would not want, like it or not we have experienced.With the advance development of the business world, competition among companies is increasing. To be able to survive in the business world every company should be - careful in making decisions, especially financial decisions. This is caused by the failure or success of the business nearly largely determined by the quality of decisions related to finance.To be able to make good decisions required of a company's financial information are available on time, can be traced to the truth, clear, complete, and accurate. In this case the company will prepare a financial report which may illustrate the overall results of the company's activities at the end of accounting period. The financial statements were prepared in order to provide information about the results of operations, financial position, and the various factors that cause changes in financial position of the various parties concerned with the existence of the company, both internally and externally the company.For parties - parties concerned can obtain adequate and accurate information we need to hold different interpretations of financial statements. In analyzing and interpreting financial statements is concerned, then used the method - a particular method that has been standardized. In general, in analyzing the financial statement ratio analysis was used which consisted of liquidity ratios, solvency, profitability, and activities.The results of the analysis is very important for company leaders to control the policies - policies that have been taken well before the financial condition, current and future in order to run the company's operations and assist in taking various decisions that must be implemented as soon as possible for the purpose of the enterprise may achieved.Every year the company's financial position will continue to change in accordance with company operations, as well as the assets are used, especially on fixed asset investment, which is basically the number and value always increased from year to year. This is intended to enhance overall company performance. However, do not rule out the number and value decreased due to the unfavorable corporate activity or other unfavorable conditions such as country of residence that is less conducive economy.Besides a few things that have been mentioned before, another thing that concerns me are the fixed assets investment for which absorbs most of the capital invested in the company, even in some particular case is a must in the company because without it the process of production assets would not be possible to walk. Fixed assets are often referred to as "the earning assets," namely the real assets generate revenue for the company, therefore the fixed assets is what provides the basis for the "earning power" of the company.Based on the above description, the writer interested to do research with the title:"THE EFFECT OF FINANCIAL PERFORMANCE UNDER THE TOTAL RETURN ON INVESTMENT AND ASSET TURNOVER OF FIXED ASSETS INVESTMENT"
1.2 Identification of ProblemsBased on the above background, the authors formulate several problems as follows:1. How is the condition of the company's financial performance through analysis of Return On Investment and Total Asset Turnover at the company2. How does the rate of change during the company's fixed assets investment in the operationalization of the company running3. How much influence the financial performance based on Return On Investment and Total Asset Turnover to changes in fixed assets investment in the company
1.3 Research Objectives1.3.1 Research PurposeThe intent of research conducted by the author is analyzing the financial statements and its influence on the addition of fixed assets investment.
1.3.2 Research ObjectivesThe purpose of this study are:1. To find out the company's financial performance through analysis of Return On Investment and Total Asset Turnover at the company.2. To determine the rate of change in the company's fixed assets investment during the operation of the company running.3. To determine the level of influence of financial performance based on Return On Investment and Total Asset Turnover to changes in fixed assets investment in the company.
1.4 Research PurposeThe author expects that this research can be useful for parties - parties concerned, it can affect the practical usefulness and theoretical.
1.4.1 Practical UsefulnessThe usefulness of the results of research by the authors are as follows:
1. For authors• To broaden the horizon of thought in terms of accounting, particularly the effect of financial statement analysis to the addition of Fixed Assets.• As one of the requirements for the comprehensive exam session S1 Accounting2. For companiesThis research is expected to provide benefits as well as a useful input in implementing company policies in the financial sector, especially in analyzing financial statements.
1.4.2 Usability for Development StudiesThe result is expected to become inputs for the development of science-related disciplines of economics, especially accounting.
Thought 1.5 frameworkIn financial reporting there were two important reports have been prepared by the accountant at the end of the period for a company. Both reports are consolidated balance sheets and income statements. Balance is a report that shows the approximate property, debt, and capital of the company. While the income statement presents the revenues and costs - the cost of a company.The financial statements describe the financial condition and results of operations of a company at a particular moment or period of time. Accordingly the financial statements are an important source of information for the users of financial statements in order to making economic decisions. According to Sofyan Syafri Harahap (1999:17) in his book Critical Analysis of Financial Statements, presents users of financial statements as follows:"Investors need to assess the financial statements will likely reinvest (investment) or withdraw funds (divestment) of the company"The financial statements will become more useful for making economic decisions, if those financial statements with information to predict what will happen in the future. With further processing of financial reports through the process of comparison, evaluation and anlisis trends, will be obtained predictions about what might happen in the future.Analysis of financial reports is a review of the relationship and the tendency to find out whether the financial condition and results of operations of the company's financial progress satisfactory or not. The analysis was done by measuring the relationship between element - the element of financial statements and how to change the element - the element that from year to year to determine the direction of development.Analysis of financial statements according to Bernstein (1983:3), quoted by Sofyan Syafri Harahap in his book "Critical Analysis of Financial Statements are:"Analysis of the financial statements include the application of methods and analytical techniques to the financial statements and other data to see the report it's size - the size and certain relationship that is very useful in decision-making process"
Arimportant ti ratio analysis of financial statements according to Bambang Riyanto (1995:327) in his book Fundamentals of Expenditure Company is:"To be able to get a picture of a company's financial development is necessary we entered the interpretation or analysis of financial data from the companies concerned"
In general, in analyzing the financial statement ratio analysis is used which typically consists of liquidity ratios, solvency, profitability, and the activities of the companies concerned1. Liquidity ratiosLiquidity ratio describes the company's ability to complete the term ability pendeknya.Likuiditas intended as a comparison between the amount of cash and other assets that can be equated with cash in one hand with the amount of debt on the other hand (liquidity of a business entity), also with the expenditure - expenditure to carry out companies on the other (the company's liquidity)2. Solvency ratiosThe solvency ratio describes the company's ability to pay long-term liabilities or obligations - obligations if the company liquidated.3. Ratios - Profitability ratiosProfitability illustrates the comparison between the earnings of assets or capital with which to produce such profits.4. Ratio - the ratio of activityThe ratio of activities intended to measure how much the effectiveness of a company working on the source - the source of the funds.According to Bernstein (1983) cited by Sofyan Syafri Harahap (2004:197) in his book Critical Analysis of Financial Statements, the objective analysis of the financial statements are:"The analysis was performed with an analytical view of financial statements in order to select possible investment or merger"The definition of investment according to Mulyadi (1997: 248) in his book Management Accounting are as follows:"Investment is defined as a Relying sources in the long run to produce profits in the future"The company invested by different reasons. For some companies investing activities is an important element of enterprise operations and enterprise performance assessment may be largely, or wholly dependent on the results reported on these activities. In general have the right financial investment, most tangible investments such as land, buildings, gold, diamonds or other commodities that can be marketed.Total funds invested in fixed assets are not equal in number during the accounting period or during the life of fixed assets. The amount of funds tied up in fixed assets will be gradually reduced in accordance with depreciation method used.Funds invested in fixed assets such as funds invested in current assets is also undergoing a process of rotation. In fact there is no conceptual difference between the investment in fixed assets investment in current assets.The Company entered into short-term investments is the hope that the company will be able to recover funds that are invested in assets tersebut.Demikian Similarly, if the company entered into an investment in fixed assets, is also the hope that the same investment in current assets, namely that the company will be able to obtain return funds invested in fixed assets.Another consideration which the authors in reviewing fixed assets compared with financial assets is the kind described by experts as follows: Lukman Samsudin (1994: 408) in the book Financial Management of the Company as follows:"Property and equipment is an investment that absorbs most of the capital invested in the company and is a must in the company because without it the process of production assets would not be possible to walk."
Further stated that:"Fixed assets are often referred to as" The earning assets, "namely the real assets generate revenue for the company, therefore the fixed assets is what provides the basis for" Earning Power "of the company."
The general objective is to maximize the company's shareholder wealth, as well as goals to be achieved in this long-term investment is to maximize shareholder wealth or firm value maximization.Based on the above thinking, the author tries to formulate a hypothesis which is the tentative conclusions of this study as follows:"CONTAINED SIGNIFICANT EFFECT OF FINANCIAL PERFORMANCE UNDER THE RETURN ON INVESTMENT AND ASSET TURNOVER OF FIXED ASSETS INVESTMENT"
1.6 Research MethodologyIn conducting this research, writer use descriptive method, the method in researching a group of people, an object, a condition, a system of thought or an event.Engineering data collection relating to the issues discussed are as follows:1. Field Research (Field Research)That is the way of collecting data by conducting direct research on the company to later learned, processed, and analyzed. As for the steps undertaken to obtain data is to request the necessary data.2. Studies Library (Library Research)Ie collection of secondary data is conducted to obtain information and data from literature in the form of books, magazines, papers relevant to the theoretical basis for the problems examined in order to obtain a deep understanding of and support the process of discussion on issues that have been identified.
1.7 Location and Time ResearchThe study was conducted in Textile Companies in Bandung in August until December 2005.

SCOPE OF THE ROLE OF RISK CONTROL ON SUBSTANTIVE TESTING THE INVENTORY BALANCES (A Case Study in Bandung KBS KAP)
CHAPTER IINTRODUCTION
1.1 Background ResearchInventory account is an account of complex and require a strong control for several reasons. First, inventory is one of the main part of the balance sheet and is often the largest estimates that involve working capital. Then, the inventory is often too scattered in several locations that complicate the calculation and physical pengendaliaan. The assessment was complicated by obsolescence factor and the need to allocate manufacturing costs into inventories.Inventories for manufacturing companies is a very material item because most of their working capital used to meet the supply. So on account of inventories requires a good internal control. As at the time of our country stricken by flood, it could be the company suffered huge losses because the company can not anticipate. Pengantisipasian accuracy of material losses that may result from floods or other things that could predict enable the company to not experience huge losses. Especially for companies that have a warehouse supplies in various places and have a supply which is a consignment of goods in warehouse storage.In addition, with the spread of inventories at various places allow inventory fraud, if the company's internal controls can not prevent it.Given the magnitude of risk that can arise in the supply system, these companies try to design effective internal controls within the inventory system.Internal control is created within the company is very important for companies whose financial statements must be audited by public accountants, internal control is in addition to affecting the reliability of the information will also affect the extent of the scope of testing to be performed by public accountants in particular substantive tests that depend on internal controls designed and implemented by the client. In addition, effective internal control system will greatly affect the risk controls established by the auditor in auditing the financial statements of the client and the amount of evidence should be collected and substantive testing procedures for client inventory balances.In conducting an audit of a financial report there are risks to be found by auditors. Risks include the risk of congenital (inherent risk), risk control (control risk), risk findings that are planned (planned detection risk), and audit risk that is acceptable (acceptable audit risk).Risk control can only be determined if the auditors have sufficient understanding of internal control system client. This risk is determined to provide guidance on the auditor on the effectiveness of internal control system itself. Because as we all know that an effective internal control system will affect the financial statements to be examined.In such a complex inventory system makes the auditor should understand the internal control system applied to the client so that the set can control risk as carefully as possible. This will affect the type of tests to be carried out by the auditors.Based on the above description, the authors want to lift the title is "THE ROLE OF RISK CONTROL TESTS ON SUBSTANTIVE SCOPE OF THE BALANCE OF SUPPLY"
1.2 Identification of ProblemsBased on background research on the above issues will be raised is ""What about the role of risk control over the scope of substantive tests for inventory balances client?"
1.3 Objectives ResearchBased on the above problems purpose of this study was to obtain information about the role of risk control over the scope of substantive tests for inventory balances client.
1.4 Benefits of Research
The data and information and the results obtained from this study are expected to be particularly useful for:1. Authora. Can add insight and knowledge in the field of auditing, particularly in risk control over the scope of substantive tests of inventory balances.b. To comply with one of the graduate exams S1 courses at the University Accounting Department Widyatama.2. Auditors, the authors hope to provide useful information in improving the performance of auditors.3. Community, particularly in universities Widyatama University, the results of this study is expected to be useful to broaden the horizon and can be used as a reference or further study material.
1.5 Framework for ThinkingIn auditing there are 5 kinds of tests according to Arens & Loebbecke translated by Amir Abadi Jusuf (1999: 310), namely:1. The procedure to obtain an understanding of internal control structure2. Tests of control3. Substantive tests of transactions4. Analytical Procedures5. Detailed testing of the balance.Of the five tests on substantive testing of a test that requires the greatest cost. This test is intended to provide assurance to the auditor on the balance shown in the balance.According to the book auditing purposes Mulyadi substantive tests of balances of inventories are:1. Getting a conviction about the reliability of accounting records concerned with inventory.2. Proving the existence assertion stocks listed on the balance sheet and the occurrence of transactions related to stocks3. Proving completeness assertion related to the preparation of transactions recorded in the accounting records and the completeness of the balance of stocks that are presented in the balance sheet.4. Proving assertions client ownership rights over the stocks listed on the balance sheet.5. Proving assertions tercantumkan stock assessment in the balance sheet.6. Proving assertions presentation and disclosure of inventories in the balance sheet.
In all the systems contained in the company, management needs to establish an effective control system for operating the system is running properly and supervised. Therefore need to be made a system of internal control over each cycle is appropriate. In general, control activities consist of:1. Policies2. These procedures are designed to provide reasonable assurance that management goals and objectives can be achieved.Internal control is a process, which is influenced by the board of directors, management and other personnel in an entity that is designed to provide reasonable assurance regarding the achievement of objectives consisting of the reliability of financial reporting, compliance with laws and regulations, as well as the effectiveness and efficiency of operations (Boynton & Kell, 1996:254)In order to achieve the effectiveness of Internal Control System, the client needs to implement good internal controls in all systems, including systems of internal control inventories. While the primary purpose of internal control by Hiro Tugiman (1997:44) is to ensure:1. "Reliability (reliability and integrity) of information2. Compliance with policies, plans, procedures and statutory provisions3. Protection of organizational assets4. Use resources economically and efficiently5. The achievement of various goals and targets. "
Control activities in addition to policies and procedures are also included:1. Adequate segregation of duties.2. Proper authorization of transactions and activities.3. Documents and records are adequate.4. Physical control over assets and records.5. Independent checks on the implementation.Once auditors have sufficient understanding ataclient s internal control structure, according to Arens, et al are translated by Tim Dejacarta (2003:420) there are four specific assessment to be made, namely:1. "Specifies whether the financial statements to the audit client.2. Setting the level of control risk is supported by the understanding gained.3. Establish whether the expected level of risk lower control can be supported.4. Deciding the level of risk assigned an appropriate control to use. "
A good control system will be able to suppress the occurrence of errors and irregularities within the bounds of reasonable costs and even if mistakes and deviations from this can be identified and resolved quickly (Theodore M. Tuanakotta, 1982:96)Inventories according to the dictionary of accounting terms are merchandise or inventory in the hands or on a journey at a certain time.
The estimates that can be classified as inventories are:1. Raw materials (Raw material)2. WIP (Work in process)3. Finished goods (Good Finish)4. Equipment (supplies), supplies and spare parts (spare parts)
While the definition of inventory and warehousing cycle by Arens & Loebbecke (1999, 620) are:"Alloys of the two systems separate but closely related. The first is the physical flow of goods and the second is the associated costs. While stocks move in the company, there must be a pretty good control over physical movement as well as associated costs. "
An examination of the functions that form the cycle of inventory and warehousing will help auditors understand the control and material evidence must be collected to test its effectiveness.The relationship between tests of controls and substantive tests are:1. The auditor may perform substantive tests of large cost if internal controls are weak.2. The auditor may perform substantive tests along with tests of controls in a low proportion of effective internal controls.3. The auditor may perform substantive tests with tests of controls if a strong internal control.
Figure 1.1.Picture no. 1.1 Framework for ThinkingSource: Adoption of several books Auditing (Mulyadi, Arens & Loebbecke, Sukrisno Agoes, Dan M. Guy et al)
Explanation:CR: Risk Control
1.6 Limitation Problem1. This study will only examine the role of risk control over the scope of substantive tests for inventory balances clients only.2. Testing is done with the kind of substantive testing tests details of balance
1.7 Research MethodologyIn preparing this thesis, the research method used in this research is descriptive method with approach of case studies. According to Moh. Nazir, PhD (2003: 54-55), a descriptive method that is a method in researching the status of a group of people, an object, a set of conditions, a system of thought or an event on the present which aims to create a description, picture or painting in a systematic, factual and accurate information on the facts, the properties and the relationship between the phenomena being investigated. Literally, the descriptive method is a method of research to create a picture of the situation or event, so this method intends to hold a mere accumulation of basic data.While data collection techniques used by the authors include:1. Field Research (Field Research)Engineering research is conducted to obtain primary data by:a. Interviews, ie questions and answers with the public accountants and other parties concerned in this study.b. The questionnaire is a data collection technique in which the author makes the questions regarding the role of risk control over the scope of substantive tests of inventory balances.2. Research Library (Library Research)The research literature is intended to obtain secondary data source information from experts or writers who are competent in discussing the problems examined by collecting the materials in order to obtain a theoretical insights and support the process of discussion of factual data.
1.8 Location and Time studyResearch will be conducted at Public Accounting Firm (KAP) KOESBANDIJAH, BEDDY Samsi & Setiasih Jl. KHP. Hasan Mustafa no.58 Bandung. Implementation of this research will be conducted from June 2005 until October 2005.

ANALYSIS REPORT SOURCE AND USE OF WORKING CAPITAL AND LIQUIDITY OF THE COMPANY (Comparative Studies on Tobacco Companies Go Public
CHAPTER IINTRODUCTION
1.1 Background ResearchCommunity needs more and more the result of human needs that are not limited to that followed by the sophistication of technology, so development of business has increased to meet the needs of society and the resulting competition competitive. Companies that will survive otherwise strong companies that are unable to compete will likely be liquidated or went bankrupt. Therefore, in order to face the changes that occur, the company certainly needs to carry out management functions, which among others include planning, organizing, and controlling the well, thus the company's main objectives will be achieved. In addition the company also needs to perform well for the management of capital available sufficient capital to implement increased operational activities, such as adding labor, machinery, etc., or in business expansion.To view the financial condition and development of an enterprise, usually head of the company prepare financial statements that describe the events or any transactions that occur in companies that are then used to interpret or analyze to financial data company. The financial statements published by companies is a product of the accounting process must have the characteristics and limitations. The financial statements produced for specific purposes based on Generally Accepted Accounting Principles. Interpretation or analysis of the company's financial statements are very useful for analysts to know the circumstances and financial development company.One analysis of financial statements is an analysis report of sources and uses of working capital is an analysis of where the sources and use of working capital in a company. Working capital is funds that should be available within a company that can be used to finance day-to-day operations, such as to give advance purchase of raw materials, pay workers' wages, salaries, etc., in which money or funds that have been issued it is expected to be able to return again entered in the company in a short time through the sale of its products. From the statement of sources and uses of working capital will help finance manager in implementing the company's activities in terms of determining the amount of funds that must be available and to be able to see the origin, source of funding was obtained. In addition, the report can also assist financial managers in planning how the use of funds as well as possible in order to avoid the things that companies do not want if the company because of lack of funds would be difficult to develop. Lack of ongoing working capital that are not immediately resolved will certainly hamper the company in achieving its goals.Working capital to be used should be available in sufficient quantities to provide the maximum benefit that a company can operate economically as well as sufficient working capital to push the company into a low cost, supporting all activities of the company's operations on a regular basis. In addition, sufficient working capital ownership would provide several advantages, among others, enables the company to pay all its obligations in a timely manner, enabling the company to have the supplies in sufficient quantities to serve the consumer, and allows the company to operate more efficiently because it does not there is difficulty to obtain goods or services required.Determining the amount of working capital needed by different companies, one of which depends on the type of company. The company's policy in managing the exact amount of capital will result in profits, while the effect of working capital investment will result in losses of less precise. In order to assess the financial position of a company in completing its obligations, it is necessary to use analysis tool called liquidity ratio, which means the ratio which shows the company's ability to pay its current liabilities. From the calculation of this ratio is expected to help managers to assess the effectiveness and efficiency of working capital used by the company in business. Ratio analysis of any company's working capital are needed to understand and interpret short-term financial position of companies as well as examining the efficiency and the use of working capital in the company.If the amount of liquid assets is too small, it will cause illikuid situation, whereas if the amount of current assets that are too large will result in the emergence of current assets or funds that are unemployed. All of this will affect the course of operations that will ultimately reduce the benefits or profits which have accrued to the company during the period. Good working capital management will be more smooth than the company's activities also can increase the success of efforts to achieve the expected benefits.Therefore, companies must be careful in dealing with financial problems in the management of sources and uses of working capital. Report sources and uses of working capital is a report that is useful for enterprise management, the creditors, shareholders, and other parties. The management and short-term creditors will be mainly interested in short-term financial position (the position of working capital) of an enterprise, including the changes that occurred during that period. The increase in working capital may be indicated in cash, securities, accounts receivable and in inventory or a decline or decrease in current liabilities, and the increase in working capital will be interpreted depending on the sources that cause the increase. If all these changes are all derived from operating results the company, then this will be assessed as very good or beneficial than the increase in working capital that comes from spending long-term debt.Based on the above description, the author interested in conducting research with the title: "Analysis of Consolidated Sources and Uses of Working Capital and Liquidity The Company"1.2 Identification of ProblemsIn preparing these financial statements, analysis of financial statements conducted by using the method of analysis that the emphasis on analysis of sources and uses of working capital and liquidity ratios. This method is very helpful to know the efficiency of management of working capital used in the company.From the description, the authors identified the problem as follows:1 How to report analyzes sources and uses of working capital in the cigarette industry companies that go public.2 How to analyze the level of corporate liquidity on the cigarette industry companies that go public.
1.3 Research ObjectivesThe purpose of this study is to analyze the data or information required in the form of thesis writing scientific papers in order to meet the requirements in the undergraduate exams. In addition, the purpose of this research is to understand and know how far the application of science that the author learned in reality.The research objectives to be achieved authors in this study are as follows:1 To find out the results of the analysis report of sources and uses the company's working capital at the cigarette industry companies that go public.2 To find out the results of analysis of corporate liquidity levels in the cigarette industry companies that go public.
1.4 Research PurposeThis research is expected to be useful both in langsung or indirectly, for interested parties other anatra:1 For authors hoped to obtain a deeper understanding of the concept analysis of sources and uses of working capital and its relationship with the company's liquidity ratio.2 For the studied companies is expected to be used as input in making improvements, formulate policies and subsequent actions in connection with the use of financial statement analysis.3 To colleague is expected to serve as a contribution to science to be useful for those who need it, especially his fellow students.
1.5 Framework for ThinkingThe structure of the wealth of a company closely associated with its capital structure. By comparing these elements with the elements of assets liabilities, we can obtain a picture of a company's financial situation. One is the state of liquidity of a company at a given time.In carrying out its activities, the company must conduct an evaluation and measurement of what he has done so the company can take better decisions for the future that can be seen from the ratio calculations. However, in order to finance activities of daily operations, the company is always in need of working capital or funds in which money has been issued it is expected to re-enter into the company in a relatively short period of time through the sale of its products. Capital is one of limited resources, and any business entity requires working capital to finance its daily operations, for example, to buy raw materials, pay workers' wages, salaries, and so forth. Companies generally have to maintain a favorable working capital is current assets which must be greater than the total current liabilities. It is intended as a guarantee of the company's ability to pay its short term obligations. This statement is reinforced by Bambang Riyanto (2001: 58) of the definition of working capital based on qualitative concepts:"Therefore, the working capital according to this concept is part of the current assets that can really be used to finance its operations without disrupting the company's liquidity, the matrix is in excess of current assets over current liabilities. Working capital in this sense is often called net working capital (net working capital). "The statement indicates that if the company can not maintain a satisfactory level of working capital, it is very likely the company will be in a state insolvent (unable to pay the obligations that have matured) and even may be forced to must dilikuidir (bankrupt).According to Lukman Shamsuddin (2005: 227):"Net working capital is often used to measure the risk of" technical insolvency "(the inability of companies to pay the obligations immediately due). The greater the net working capital, more liquid state of a company and the less likely the company to not to fulfill the obligations immediately due. "To be able to control the net working capital, it can be done by making a statement of sources and uses of working capital. Regarding the use of working capital, the greater the current assets can cover current liabilities mean the greater the company's ability to pay its debts, which means the company more liquid. The level of liquidity should be followed by the use of company funds effectively and efficiently, because if there is excess funds caused by the use of these funds ketidakefektivan indicate deposition fund called the idle money, which the excess funds are not profitable company but even harmful, because funds are not can increase profits.Company's ability to meet its financial obligations associated with parties outside the company called "liquidity business entities", whereas when dealing with a business or production process is called "the company's liquidity."Companies are able to meet financial obligations on time means the company is in a state of "liquid", meaning the company has current assets or means of payment that is greater than current liabilities. Conversely, if the company can not meet payments when billed or obligations on the due date, means the company is in a state of "illikuid".Liquidity of an enterprise will change if the elements that influence it is also changing. There are two analytical tools used to analyze the use of working capital that is the analysis of sources and uses of working capital and financial ratio analysis. Reports of changes in working capital will give an overview of how companies manage their working capital management which can be seen from the increase or decrease in working capital for two periods or more. By analyzing the sources and uses of working capital in addition to working capital can see the changes that occur can also be useful to know how to repay company loans. Statement of changes in working capital is very important because some corporate performance measures still use the working capital components, namely the company's liquidity. If the company can maintain a condition where the source is greater than the use of working capital, this means that it will obtain sufficient working capital, it is expected that the company's liquidity will increase. If the company had working capital shortage, this situation will encourage companies experienced in bank credit, which by increasing the length of time the loan then the interest expense will bear the greater the so could result in reduced profits and ultimately will reduce the company's ability to repay the obligations that must be immediately met.Based on the above description, hence writer formulate the hypothesis as follows:"Working capital increased to improve the company's liquidity"1.6 Research MethodologyResearch techniques to be used is the author of a comparative study, while the research method used is descriptive analytical method, the method is trying to collect the appropriate data the actual situation, present and analyze it so that it can provide a clear comparison of the studied object which can then be withdrawn a conclusion.In preparing this paper, the authors used data sources are secondary data, ie data obtained from the materials available in the books, and other resources related to this research which will assist authors in processing and interpreting data financial companies acquired. The author in collecting secondary data include theories about the Analysis of Financial Statements relating to the issues discussed, namely the analysis of Sources and Uses of Working Capital and Liquidity Ratio.The technique of collecting data and information made by the author in the preparation of this paper is as follows:1. Research Library (Library Research)That is a research method to obtain theoretical data from literature, lecture notes, other written materials in connection with the problems examined so that it can be used as secondary data. The aim of the research literature is to get the basic theory and various understanding of the problems examined.2. Field Research (Field Research)That is a research method that is used by way of direct research on the issues to be discussed which is the object of researchto obtain data and information needed.1.7 Location and Time ResearchData used in this research is secondary data, obtained from the Jakarta Stock Exchange and www.jsx.co.id. While the study was conducted from November 2005 until March 2006.

Farm Fire Prevention Efforts by the Village Farmers Group Rasau General Jaya Jaya Sub District Rasau Kubu Raya Simak Baca secara fonetik
Land and forest fires in Indonesia, occur every year although the frequency, intensity and extent of their area is different. Most large fires occurred in 1997/1998 and was first declared a national disaster. The negative impact caused by land and forest fires large enough to cover ecological damage, reduced biodiversity, reduced the economic value of forest and soil productivity, climate change and global micro, smoke disrupt public health, and disrupt transportation on land, river, sea and air. This is clearly disturbing social and economic activities of society, nation and state. Especially for West Kalimantan alone, the loss caused by land and forest fires with an area of forest burned about 34 thousand ha and the land / garden almost 20 thousand ha, predicted more than Rp.142 billion (Subarjo, et al, 2006).
Land and forest fires that hit Indonesia, including West Kalimantan since 1997 until now is a big disaster for the environment and socioeconomic conditions. However, no one really understands the underlying causes of these fires. Forestry Office of West Kalimantan, for example, blamed the shifting cultivators as the cause of fires in West Kalimantan. On the other hand, the environmentalists said that fires that occur as a result of forest management and land poor. Then the public, especially farmers blame the government for fires, environmental organizations blame the companies and plantation timber.
In addition, the West Kalimantan Provincial Health Office reported in 2000, 20% of the total population of the city of Pontianak affected Acute Respiratory Infections (ARI) and in July through September 2002, has recorded 23 244 people suffering from respiratory infection due to the impact of smoke haze (Subarjo, et al , 2006).
Land and forest fires have placed Indonesia as the largest country in the donated-3 Carbon Dioxide emissions (CO2) after the United States and China. Meanwhile, according to the Kyoto Protocol, CO2 is one of the other greenhouse gases, CH4 (methane) and N2O are the largest contributor to global warming.