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Aside from SOEs, there are also provincially- or municipally-owned corporations, locally known as Badan Usaha Milik Daerah (BUMD). The primary difference between BUMNs and BUMDs is the ownership of the enterprise, whereas BUMNs are controlled by the Ministry of State Owned Enterprise while BUMDs are directly controlled by the local government.
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
In business and accounting, net income (also total comprehensive income, net earnings, net profit, bottom line, sales profit, or credit sales) is an entity's income minus cost of goods sold, expenses, depreciation and amortization, interest, and taxes for an accounting period.
Each province has its own regional assembly, called Dewan Perwakilan Rakyat Daerah (DPRD, lit. ' Regional People's Representative Council '). Governors and representative members are elected by popular vote for five-year terms. Provinces were formerly also known as Daerah Tingkat I (Level I Regions). Indonesia is divided into 38 provinces. [4]
Cookie jar accounting or cookie jar reserves is an accounting practice in which a company takes a quantity of large reserves from an economically successful year and incurs them against losses from less successful years.
The town of Selat Panjang (administratively, the district or kecamatan of Tebing Tinggi) has a dense population of about 66,400 people in mid-2023. [1] The largest ethnic group is Chinese, and almost all of them adhere to Buddhism and Taoism.
Kisaran is a large town in the North Sumatra province of Indonesia.Kisaran is the administrative capital of Asahan Regency.Kisaran does not now have the status of an independent city, but is composed of two administrative districts (kecamatan) - West Kisaran District and East Kisaran District.
Tondano in 1900–1920. Tondano is the capital of Minahasa Regency, mainly in the district of West Tondano (Kecamatan Tondano Barat), in Sulawesi, Indonesia.The city is located in the highlands on the shores of Lake Tondano near Mount Tondano, and enjoys cool temperatures.