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Finance

Balancing the Balance Sheets

In the previous post, we have shown you the three key to the financial statements. The first key is the balance sheet and in this post, we will explain the format of the balance sheet. Here’s how you balancing the balance sheet that you should know. Have any questions? Leave us comments below with #tanyaFMBpartner!

FMB Partner menyediakan jasa penghitungan, pelaporan pajak lengkap dengan penghitungan risiko perpajakannya. Sebelum terhambat, sebelum terlambat, sila tanya dan hubungi kami di  +6221-39728888 atau admin@fmbpartner.com

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The Three Key Financial Statements

Here are the three key financial statements that you should know! Swipe left to read the whole finance tips! Have any questions? Leave us comments below with #tanyaFMBpartner!

FMB Partner menyediakan jasa penghitungan, pelaporan pajak lengkap dengan penghitungan risiko perpajakannya. Sebelum terhambat, sebelum terlambat, sila tanya dan hubungi kami di  +6221-39728888 atau admin@fmbpartner.com

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Finance Control with ERP/SAP System

Peran Sistem dalam Mengontrol Bisnis

  • Meminimalisasi human error/ kesalahan manusia.
  • Efektif dan efisiensi dalam hal waktu
  • Paper less, bisa mngurangi biaya operasional dalam hal ini pembelian ATK
  • Dapat dilakukan dari mana dan kapan aja (real time)
  • Menghasilkan laporan yang akurat.

Simak slideshow berikut untuk penjelasan lengkap mengontrol bisnis Anda dengan ERP/SAP system:

Bagaimana FMB Partner membantu Anda

FMB Partner dapat membantu Anda dengan jasa one-stop-business-solution mulai dari set up sistem keuangan & akuntansi, pembukuan, review laporan keuangan, analisis laporan keuangan, projeksi keuangan hingga penghitungan dan pelaporan pajak pribadi maupun badan usaha yang komprehensif. Contact us for info and other tax practice at +62 21 397 288 88  or mail to ily@fmbpartner.com

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The progress and challenges of sustainable financing in Indonesia

The World Bank approved in late March a US$300 million loan for Indonesia to assist Indonesia’s reform agenda by among other methods promoting sustainable financing practices in a bid to strengthen the resilience of the financial sector against economic shocks.

Building sustainable financing is not a new idea within the country’s financial system. There have been numerous notable milestones over the years, as this report will explore.

However, as the country has gradually progressed to establishing a sustainable financial system, there has been an ongoing debate whether financing green projects or investing in companies that uphold the environmental, social and governance (ESG) criteria will bring good returns. To that end, economists have raised concerns about whether there is an appetite for sustainable investment products in the market.

While the country is still laying down the building blocks, it is important to see what sustainable financing has to offer so that investors will not miss out on its potential benefits while issuers can plan ahead to cater to the growing market.

SRI KEHATI

What is sustainable financing?

Sustainable financing largely refers to any form of financial service that takes into account the ESG criteria to achieve the broader goal of sustainable development.

According to the  Financial  Services Authority (OJK) Roadmap for Sustainable Finance in Indonesia 2015-2019, sustainable financing includes efforts in the financial services industry to mitigate the impact of climate change, to shift toward a competitive low-carbon economy, to promote environmentally friendly investments, as well as to support the 4P development principles as outlined in the National Medium-Term Development Plan (RPJM), which consist of pro-growth, pro-jobs, pro-poor and pro-environment.

The pursuit of sustainable financing to date

Sustainable financing has been pursued for years. In December 2014, the OJK published a Roadmap for Sustainable Financing in Indonesia, which lays out much of the agenda’s development framework. Three years later, it issued the OJK Regulation (POJK) No. 60/POJK.04/2017 which set out the standard for green bonds issuance in the country. Last year, it appointed eight banks to start channeling loans based on the principle of sustainable financing.

Other stakeholders have also taken part in the agenda. The Finance Ministry issued a green Islamic bond (sukuk) in February 2018 and put Indonesia on the map by becoming the first Asian country to do so. The bond raised $1.25 billion and was used to fund several environmentally friendly projects. The ministry issued another one in February 2019 worth around US$2 billion.

In the local green bond market, state-owned infrastructure financing company PT Sarana Multi Infrastruktur became the first issuer of a corporate green bond in Indonesia, which was issued on July 9, 2018. The company was committed to utilizing 100 percent of the proceeds for green projects, such as the LRT and mini-hydropower plants, meanwhile, POJK No. 60 only required 70 percent of proceeds from green bond sales to be used to finance green projects.

All these efforts are in accordance with Indonesia’s 2005-2025 National Long-Term Development Plan (RPJPN), which states that one of its eight missions is the realization of “a greener and sustainable Indonesia” as it recognizes that “the long term sustainability of development will face the challenges of climate change and global warming which affect activities and livelihood”.

Reported better returns, better resilience

“Sustainability is good business,” a 2020 report written by The Economist Intelligence Unit (EIU) on financing sustainability says.

Of the 161 investors and 154 issuers across the Asia Pacific that the study surveyed, 68 percent of investors and 63 percent of issuers said that their sustainable investments and financing performed better than their traditional equivalents.

It is worth mentioning that for over a quarter of investors, sustainable investing failed to bring about the desired returns. Despite this, the report noted that all of the parties interviewed for the study “firmly debunk the notion that there is no financial benefit to sustainable investing”.

In the local bourse, there is already an indicator that shows the correlation of ESG to higher returns, as measured by the Sustainable and Responsible Investment (SRI) -KEHATI Stock Index. It is the only one of its kind on the Indonesia Stock Exchange (IDX) as it focuses on companies that have fulfilled its ESG criteria.

The SRI-KEHATI index tracks the shares of 25 publicly listed companies, among them are agribusiness company PT Astra Agro Lestari, PT Bank Central Asia and food manufacturing giant PT Indofood Sukses Makmur, and according to data provided on the IDX site, the index does better than the IDX main gauge, the Jakarta Composite Index (JCI), and the LQ45 index in terms of returns.

Between Dec. 30, 2009, and Dec. 30, 2019, the SRI-KEHATI index generated a return of 173.66 percent, higher in comparison with the JCI and the LQ45 index, which generated a return of 148.57 percent and 103.59 percent, respectively.

Over the years, the SRI-KEHATI index has also experienced fewer steep falls in comparison with the LQ45. In 2018, for example, when the main gauge’s return fell to a negative 2.5 percent, the LQ45 plunged to a negative 9 percent, meanwhile the SRI-KEHATI only recorded a negative return of 4.3 percent.

Meanwhile, for the year to date, the SRI-KEHATI index fell by 29.65 percent, lower than that of the LQ45 which dropped by 31.64 percent but steeper than that of the JCI, which declined 26.60 percent.

This article originally posted by Jakpost.


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Analisis: Bank 4.0 tembusan inovasi teknologi

Kemajuan teknologi, meningkatnya pelanggan milenial disertai dengan lonjakan perusahaan fintech mengharuskan bank mengubah bisnis mereka. Teknologi telah mengubah dunia dengan Internet of Things (IoT), gamifikasi, kecerdasan buatan dan asisten digital, omnichannel, blockchain, data besar serta otomatisasi proses robot (RPA). Otomasi akan menggantikan tenaga manusia dalam tugas rutin dan berulang di sektor perbankan, seperti pembuatan akun baru, pembukuan, akuntansi dan audit, tugas teller dan penerbitan pinjaman.

Bonus demografis di Indonesia akan menjadikan generasi millennial sebagai kelompok pelanggan utama bagi bank dalam lima hingga sepuluh tahun ke depan. Karena mereka adalah masyarakat yang melek digital dan fasih dengan teknologi, layanan bank tentu harus disesuaikan dengan penggunaan digital mereka. Mereka mungkin tidak terbiasa dengan layanan tabungan konvensional karena sebagian besar transaksi harian mereka dilakukan melalui smartphone dan layanan fintech. Mereka menginginkan layanan yang dipersonalisasi, cepat dan mudah.

Perubahan-perubahan itu memaksa bank bertransformasi untuk mengamankan relevansinya sendiri. Mereka yang menolak untuk menerima perubahan dan menolak untuk beradaptasi akan kalah dalam persaingan dan “dipaksa” menutup bisnis mereka. Lantas, bank seperti apa yang dapat bertahan di lingkungan dan kompetisi baru? Jawabannya adalah bisnis Bank 4.0 dengan empat karakteristik berikut, mereka siap untuk bertahan atau bahkan berkembang.

Figure 1 Karakter Bank 4.0 FMB Partner

Karakteristik pertama adalah bahwa bank akan berubah dari perusahaan berbasis produk ke perusahaan berbasis layanan. Saat ini, bank menawarkan produk siap pakai kepada pelanggan mereka. Namun, pendekatan ini tidak lagi sesuai dengan karakteristik pelanggan di masa depan. Bank perlu menawarkan solusi, bukan produk. Demi menawarkan solusi untuk masalah pelanggan, bank harus memahami pelanggan mereka sepenuhnya.

Ini mengarah ke karakteristik kedua Bank 4.0: menjadi sentris pelanggan. Layanan elektronik yang dipersonalisasi akan menjadi aturan utama, hal ini termasuk pengalaman pengguna yang dipersonalisasi, penawaran yang dipersonalisasi, saran yang dipersonalisasi, dan pemasaran yang dipersonalisasi. Karena generasi milenial akan menjadi pelanggan utama bank, maka sudah seharusnya bank memahami kebutuhan dan preferensi generasi ini.

Berdasarkan Survei Millenial yang dilakukan oleh Mandiri Institute pada 2018, produk perbankan yang paling banyak digunakan oleh milenial adalah rekening tabungan (91 persen) dan transaksi (78 persen) dan produk non-bank yang paling banyak digunakan adalah transaksi (31 persen) dan asuransi (32) persen). Hampir 60 persen generasi milenial menggunakan pembayaran nontunai lebih dari sepuluh kali sebulan, dan 53 persen menggunakan aplikasi mobile banking lebih dari sepuluh kali sebulan. Lima puluh lima persen jarang pergi ke teller atau menggunakan internet banking, sedangkan 36 persen tidak pernah menggunakan internet banking dalam sebulan. Ini mencerminkan kebutuhan milenial untuk layanan yang cepat dan mudah.

Bahkan pengalaman pengguna yang berbeda dari layanan mobile banking dan internet banking menghasilkan frekuensi berbeda yang signifikan dalam menggunakan layanan tersebut. Tuntutan Millenial untuk layanan dan produk perbankan didominasi oleh aplikasi, layanan online, mobile banking, pembayaran dan transaksi (Gambar 2). Sebagai masyarakat yang cepat dan fasih digital, mereka membutuhkan kemudahan dan kecepatan dalam mengakses layanan.

Karakteristik ketiga Bank 4.0 adalah semua bank akan digital. Bank akan berubah menjadi perusahaan teknologi dengan lisensi perbankan. Perbankan tidak lagi tentang tempat pelanggan pergi, tetapi tentang sesuatu yang dilakukan pelanggan. Menurut Backbase Whitepaper dari Juni 2018, bank digital pertama berdiri di atas empat pilar: saluran omnibanking, perbankan modular, perbankan terbuka, dan perbankan pintar (omnibanking channel, modular banking, open banking and smart banking). Omni perbankan adalah interaksi yang mulus dan konsisten antara pelanggan dan lembaga keuangan mereka di berbagai saluran. Sebagian besar pelanggan bergerak di antara banyak perangkat untuk mencapai goal mereka, dan pelanggan yang menggunakan lebih banyak saluran mereka akan lebih dapat menerima/memiliki banyak produk bank. Oleh karena itu, penting untuk memiliki interaksi yang lancar dan konsisten di berbagai saluran.

Mengingat kemajuan teknologi yang cepat dan kebutuhan untuk menanggapi permintaan pelanggan yang dinamis, bank membutuhkan sistem yang gesit. Perbankan modular cocok bagi bank yang ingin menjadi gesit. Gaya Lego adalah salah satu pendekatan untuk menjadi gesit. Alih-alih memiliki satu aplikasi monolitik atau lapisan terpisah, operasi Lego-style memungkinkan bank dengan mudah menginstal dan menghapus aplikasi berdasarkan kebutuhan mereka. Sisi produksi lincah ini harus disertai dengan distribusi lincah dengan karakteristik pelanggan pertama, fast twitch, test–learn-tweak, right channeling dan revenue readiness. 

Figure 2 Millenial concerns with regard to banking services

Open banking adalah pendekatan terbaru yang diadopsi oleh sektor perbankan. Uni Eropa telah mendorong maju dengan mewajibkan bank-bank Uni Eropa menerapkan Petunjuk Layanan Pembayaran (PSD2) yang direvisi, di mana monopoli bank terkait dengan informasi akun pelanggan mereka dan layanan pembayaran akan segera menghilang. Bank dipaksa untuk memberikan akses penyedia pihak ketiga ke akun pelanggan mereka melalui antarmuka program aplikasi terbuka (API). Ini mengubah perbankan menjadi platform untuk semua transaksi keuangan pelanggan–Perbankan sebagai Platform (BaaP).

Saat ini, sebagian besar bank mempertahankan sistem tertutup dengan kepemilikan aset, pekerjaan lokal, produksi massal, proprietary value dan scarcity control. Sementara itu, sistem perbankan terbuka memiliki fitur akses yang terhubung, jaringan terdistribusi, produksi unit, shared value dan abundance management. Perubahan dari perbankan tertutup menjadi perbankan terbuka akan meningkatkan daya saing bank, terutama dengan munculnya perusahaan fintech.

Perbankan digital adalah bentuk perbankan pintar yang memanfaatkan big data. Yaitu bank yang sebenarnya duduk di atas “minyak” baru, yang merupakan big data tentang informasi demografis dan keuangan, gaya hidup dan kegiatan sosial pelanggan mereka. Menggunakan kekayaan data ini, bank dapat menyediakan produk dan layanan yang dipersonalisasi melalui saluran yang dipilih atau diinginkan. Pengalaman ini akan meningkatkan kepuasan pelanggan dan meningkatkan loyalitas mereka kepada bank.

Bank digital juga merupakan bank kognitif yang menggunakan kecerdasan buatan. Sebuah studi oleh Baker McKenzie menemukan bahwa 49 persen bank akan menggunakan AI untuk manajemen risiko, 45 persen untuk analisis dan penelitian keuangan, 37 persen untuk investasi dan manajemen portofolio, dan hanya 17 persen bank belum memperkenalkan AI ke bisnis mereka. Penggunaan teknologi ini dapat menciptakan aliran pendapatan baru, mengoptimalkan proses dan biaya bisnis, dan meningkatkan pengalaman pelanggan.

Karakteristik keempat Bank 4.0 adalah kolaborasi dengan perusahaan fintech, yang akhir-akhir ini berkembang pesat. Di Indonesia, 45 perusahaan pembayaran fintech telah terdaftar di Bank Indonesia, 1 lisensi pinjaman fintech (P2PL) telah dikeluarkan oleh Otoritas Jasa Keuangan (OJK) dan 77 perusahaan fintech P2PL lainnya telah terdaftar di OJK.

Menurut Survei Milenial oleh Lembaga Mandiri, sekitar 82 persen generasi milenial menggunakan layanan dan produk perbankan dan fintech. Ada banyak pilihan bagi bank untuk berkolaborasi dengan perusahaan fintech. Bank dan P2PL fintech dapat berkolaborasi dalam pemberian pinjaman. Salah satu caranya adalah dengan menggunakan skema kemitraan label putih (white label partnership scheme). Dalam skema ini, bank bekerja sama dengan P2PL melalui produk co-branded. Dengan basis big data, bank dapat menawarkan pelanggan mereka yang tidak memenuhi syarat untuk pinjaman bank kepada pemberi pinjaman P2PL dan menerima biaya referensi sebagai imbalan. Selain itu, karena peraturan tersebut juga memungkinkan lembaga menjadi pemberi pinjaman, bank dapat menyalurkan pinjaman melalui P2PL. Dengan demikian P2PL berfungsi sebagai saluran distribusi. Untuk bank, ini akan mengurangi biaya akuisisi ketika mencari pelanggan.

Kemungkinan lain adalah bagi bank untuk menjual produk investasi ritel melalui perusahaan fintech. Saat ini, sekitar 70 persen pemberi pinjaman dalam skema P2PL berusia muda, antara 18 dan 35 tahun. Ini merupakan peluang bagi bank untuk menawarkan produk investasi dengan dana lebih kecil yang diperlukan yang akan lebih sesuai dengan kebutuhan generasi milenial. Ini akan menurunkan biaya saluran distribusi untuk bank, karena produk mereka dapat menjangkau lebih banyak pelanggan dengan cara yang lebih murah, lebih mudah dan lebih cepat. Adapun layanan P2PL, ini akan meningkatkan pendapatan berbasis biaya.

Untuk itu Bank perlu berubah, jika tidak mereka akan kalah bersaing dan akhirnya menghilang. Lantas, apakah bank-bank di Indonesia bersedia berubah?

Sumber: Jakpost.

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Who should be on your business money management team?

Don’t think that you have to be a millionaire entrepreneur before you build a business money management team because truthfully, it really helps to start as you mean to go on and upgrade as you go.

Being a good money steward from the start will help you grow your income more rapidly and make you feel really good about your money. So, no matter where you are right now, let’s talk about who should be on your business money team.

Team Member #1: Bookkeeper
The very first hire that we recommend (for your money management team) is a bookkeeper and this is even if you’re in very, very early stages of your business.

Let us tell you why.

For most of us, especially creative entrepreneurs, that kind of thing isn’t really in our zone of genius and it can really stress us out. Let’s say if you started in your business, maybe six months in and you are just looking at receipts all the time, and eventually, it will stressing you out about taxes, you will think about it a lot and it will be just mental clutter that you do not need.

That’s when you remember someone saying, you know, “Hire a bookkeeper.”

We really suggest that bookkeeper is the first person you add to your money team because it will really make you feel quite pro, but also it will save you money come tax time when everything is all organized.

The other thing that’s great about having a bookkeeper is if you get monthly or quarterly reports, it really does help you keep an eye on your income and what you pay attention to will grow.

Team Member #2: Accountant
The number two hire for your money team is an accountant. Now, you can start again just having someone who does your taxes once a year.

And remember, you could do it yourself but is it your zone of genius and is it how it makes you money? Usually, it’s not.

And this is again, just feels like a pro kind of thing in your business to make sure you’re doing things well. It also means that sometimes you get later tax filing deadlines if you’re going through an accountant.

So, you can upgrade, maybe you’ve already got an accountant, then we would suggest to take it to the next level.

Meet your accountant once a quarter. And again it’s just that really good way of paying attention to what’s happening with your money and every quarter you tackle a new project. It’s just having someone there in your corner who can help you.

Team Member #3: Financial Adviser
The next stage on from and accountant could be adding a financial adviser to your money team. So maybe you’re doing really well in your business and it’s time to start looking investment strategies.

If so, a financial adviser could be the next person that you need to add to your business money team.

Team Member #4: Money Mentor
Now the fourth group or person to add to your team is a money mentor, somebody who has done what you want to do and someone who has the results that you want to achieve. And I say it very strongly in that thing right, don’t get a mentor or don’t take business advice from people who haven’t achieved what you want to achieve.

So it’s all well and good too, you know, have your Uncle Bob tell you, you should do this or, you know, whatever. But sometimes you really need to get that advice from somebody who has been where you’ve been.

You can specifically seek out a mentor who had a very similar business model to you, had very similar pricing and very similar products. So you could ask them questions about different stages in their business, different money plateaus they had experienced and it will be incredibly rewarding because they really understood exactly where you are coming from and don’t try and push you into a different direction.

So that’s that fourth person, who is a money mentor who has had the financial results you want.

Team Member #5: Mastermind Group
The fifth group, and this is a group, to add to your money team is great mastermind buddies who again have a great money mindset and are a good mix of people who are at your level and above.

This is incredibly important and has been an incredible addition to the money team. You will really do see them, they don’t know it, they’re not employed by you but they are part of your business money team because every day you can have really honest conversations about money.

Yes, some of them have similar incomes to you and some of them earn four or five times more than you. And, that’s inspiring.

So sometimes you can grow out of mastermind groups. We can grow out of peer groups and you really need to look for that next level because it will stretch you, it will stretch your income and it will stretch what you see as possible.

So there are five groups. If we’ve missed any out, write them down in the comments because we would love to hear, you know, what actions you’ve been taking or what actions you’re inspired to take after reading to this about how to build a great business money management team.

Our bookkeepers are real humans with perfect books. You’re a small business owner with many things to do. FMB Partner has professional bookkeepers that experienced serving entrepreneurs. At this wonderful time of the year, let us take bookkeeping off your hands forever, so you can focus on what matters most. Ask us around at admin@fmbpartner.com or call us (+62)8996 777 879!

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Risiko Perpajakan atas Penutupan Perseroan Terbatas

Sebuah Perseroan Terbatas (“PT”) secara resmi didirikan berdasarkan akta pendirian yang diterbikan oleh notaris dan disahkan oleh Surat Keputusan Menteri Hukum dan Hak Asasi Manusia. Keberadaan PT ini akan terus berlangsung ada, selama tidak ada keputusan untuk melakukan upaya penutupan, baik keputusan dari pihak internal yang bersifat secara suka rela ataupun pihak eksternal yang bersifat secara memaksa karena ketentuan hukum yang berlaku.

Apapun penyebab atas keputusan penutupan tersebut diambil, keputusan penutupan harus dilaksanakan dengan cara yang tepat. Namun pada praktiknya, terutama yang sering terjadi pada usaha kecil mikro-menengah (“UMKM”), setelah PT ditutup, para penanggung jawab PT dituntut untuk membayar sejumlah tagihan pajak yang tidak pernah terbayangkan sebelumnya. Meskipun keberadaan PT tersebut secara resmi telah berakhir.

Hal ini disebabkan oleh kekeliruan atas prosedur penutupan PT yang diambil. Pada hukumnya, prosedur penutupan PT dibagi menjadi dua langkah utama, yaitu: penutupan PT secara formal, dan penghapusan NPWP.

Pada langkah pertama yaitu penutupan PT secara formal, salah satu kewajiban PT adalah melakukan proses likuidasi, yaitu: menyelesaikan seluruh kewajiban yang dimiliki, menjual harta perusahaan, dan mengembalikan sisa hasil usaha kepada para pemegang saham.

Proses likuidasi ini kerap sekali dilakukan oleh UMKM tanpa memperhatikan ketentuan standar akuntansi dan perpajakan yang berlaku, sehingga pada proses ini para penanggung jawab PT merasa telah menyelesaikan kewajibannya begitu saja. Padahal, setiap transaksi yang terjadi pada proses likuidasi dapat memunculkan risiko perpajakan baru.

Berikut beberapa contoh transaksi:

  1. Transaksi penjualan harta

Ketika PT menjual sebuah mesin dengan nilai lebih tinggi dibandingkan nilai buku yang dicatat, maka selisih nilai tersebut merupakan keuntungan modal yang merupakan objek pajak penghasilan.

Nilai Buku            = Rp.100.000.000,00

Nilai Dijual           = Rp.150.000.000,00

Keuntungan       = Rp.50.000.000.00 (objek pajak penghasilan)

  1. Pembebasan Utang

Setelah PT menjual seluruh harta yang dimiliki namun tetap belum mampu untuk menyelesaikan sisa kewajiban yang dimiliki, sehingga kewajiban tersebut menjadi gagal bayar. Maka sesuai dengan ketentuan UU PPh Pasal 4 ayat (1) huruf k “keuntungan karena pembebasan utang” merupakan objek pajak penghasilan. Berikut contoh perhitungannya:

Utang awal         = Rp.1.000.000.000,00

Pelunasan           = Rp.200.000.000,00

Gagal Bayar        = Rp.800.000.000,00 (objek pajak penghasilan)

Risiko perpajakan ini akan diketahui ketika PT melakukan langkah kedua dalam penutupan PT yaitu mengajukan proses penghapusan NPWP. Adapun salah satu prosedur wajib yang dilaksanakan sebelum Ditjen Pajak memberikan Surat Keputusan Penghapusan Nomor Pokok Wajib Pajak adalah pemeriksaan. Apabila Ditjen Pajak memutuskan untuk melakukan pemeriksaan yang bersifat all tax dengan rentang periode yang cukup panjang, maka risiko perpajakan yang akan terungkap tidak hanya risiko perpajakan atas transaksi likuidasi yang telah dijelaskan sebelumnya. Melainkan juga risiko perpajakan tahun-tahun sebelumnya yang menimbulkan utang pajak yang wajib dibayar oleh PT.

Karena keberadaan PT secara formal telah dibubarkan, maka utang pajak yang wajib dibayar oleh PT wajib ditanggung renteng secara pribadi oleh pengurus PT (UU KUP Pasal 32 ayat (2)). Oleh karena itu, untuk meminimalisir segala kemungkinan risiko yang dapat terjadi maka diperlukan risk assestment dan manajemen yang tepat sebelum melakukan langkah upaya penutupan PT.

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Artikel pajak ini ditulis oleh:

Albertus, B.M.
Konsultan Pajak FMB Partner

FMB Partner menyediakan jasa penutupan PT lengkap dengan penghitungan risiko perpajakannya. Sebelum terhambat, sebelum terlambat, sila tanya dan hubungi kami di 021-5082-0033 atau admin@fmbpartner.com

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So here’s what we know about BlockChain

Understanding how blockchain creates business value is essential for companies to identify the right use cases and move beyond small pilots to widespread adoption.

Blockchain has a lot of potential applications, in areas as diverse as supply-chain management, trade finance, insurance, and even cybersecurity. But there are a lot of misconceptions and often good reasons why a blockchain may not be the right tool for the job.

What is blockchain?

When you think about blockchain, is really to think of it as a database. And it’s a database which is shared across a number of participants. We think about a network of participants. Each has a computer. The idea is that at any moment in time, simultaneously, each member of that network holds an identical copy of the blockchain database on their computer. That’s the essential principle. Information is potentially available to all participants at a moment in time.

When you think about that definition as a database, think of it in three parts. The first is that this is a cryptographically secure database or distributed ledger. That means that when data is read or written from the database, you need the correct cryptographic keys to do that: a public key, which is a basically the address and the database where information is stored, and a private key, which is your personal key, truly the security which prevents other people from updating the information unless they have that correct key. It’s secure data.

Second, it’s a digital log or digital database of transactions. Digital’s important because, in many industries, we’re still going through the process of digitization, and that’s an important first step before you can even think about using blockchain.

Finally, this is a database that’s shared across either a public or a private network. The most famous public network is probably the Bitcoin blockchain. That is something which has been around for many years. And you can join that network. You can become a node on the network with a computer, without any expressed permissions. And you can leave again. So no one really knows who’s joining and leaving.

Conversely, you can have a private blockchain, a private network, which in an application like banking is probably much more culturally acceptable, in which you know who’s participating, who’s got access to data, who’s holding a copy of that database.

But we already have big databases. And we already have the cloud, where you can share big databases and manage permissions. So just double click for us, why is blockchain potentially a better mousetrap?

There are four areas of innovation in why blockchain should be used.

One certainly revolves around the cryptographic keys. The cryptographic security we’re using today that was originated in the Bitcoin blockchain truly comes from 20-plus years of cryptographic research. This wasn’t just invented overnight. The way of securing data in a distributed database through these keys is pretty unique and certainly uses cutting-edge securities. That’s number one.

Second, the idea that this is a distributed, a decentralized, database means that you don’t have some of these issues around a database breaking the single point of failure. What you’ve actually got is a system which is very robust. If one database fails, one copy fails, you’ve got that important redundancy across multiple nodes.

Third, the essence of blockchain is a chain of blocks of information together. When you have those blocks chained together, you’re creating a perfect audit history. You can go back through time and see a former state of the database. If you’re recording things like property titles, you can see a previous owner of the property and the current owner. You’ve got this perfect audit trail.

But perhaps the most important aspect here, and this is what’s getting people excited, is this idea of process integrity. And that is the database can only be updated when two things happen. One, the correct credentials are being applied, the private and public key together. But most importantly, those credentials are being verified by a majority of participants in the network.

You can only update the database when the majority of independent computers check and verify those credentials that allow you to write to the database. You’re securing this against the idea of a single point of failure and somebody working nefariously to try and corrupt the database. You have this democratization of the process of dating the database.

Then, is blockchain Bitcoin? No, as we were just saying, Bitcoin is an implementation of and leverages a blockchain in order to deliver a virtual currency. We often hear, “Is it better than traditional databases?” No, it’s not necessarily better than traditional databases. But blockchain is very effective in an environment where you need to have a decentralized way of working or you’re looking to take out a centralized entity—so in things like in trade finances.

That said, blockchain isn’t as efficient as traditional databases. It’s much hungrier in terms of energy use and in many cases has higher storage costs. By definition, it’s much more for specific use cases. Is it immutable or tamper-proof? It is only as immutable and tamper-proof as the implementation itself. And, frankly, if you’re able to take over half the nodes in a blockchain network, it’s very difficult. But if you are, you can tamper with it because then you will be able to affect the consensus algorithm.

As far as it being a truth machine, well, the blockchain’s only as good as the information you put in it. So if you have a blockchain, and in the blockchain, you’re keeping people’s driver’s license information or voting history, and you put in incorrect data, the data itself isn’t checked in any particular way. All that the blockchain itself does is ensure the integrity of the individuals making the transaction, ensuring that you have the right combination of a public and private key.

This article is from McKinsey&Company Podcast.

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How should your business approach the Ramadan?

Cultural nuance and understanding can provide an opportunity to stand apart in the mobile app industry.

Establishing a mobile presence has become an integral factor for business success in today’s dynamic market. Globally, apps account for over 80 percent of mobile time and with app downloads predicted to grow to well over 250 billion downloads by 2022, it is clear to see where the opportunity lies for marketers to grow and consolidate their user base, particularly in Southeast Asia where 350 million internet users spend more time on mobile than any other market.

To succeed, businesses and independent app developers should go beyond just launching an app and increasing downloads. They need to own its entire life cycle — including user engagement and retention.

One important aspect of engagement is to seize the opportunities that come once in a year. The festive month of Ramadan, in this sense, is perhaps the ticket to making your app stand out in a crowded marketplace.

Nearly 250 million people will be celebrating Ramadan across Indonesia, Malaysia, and Singapore. The potential impact of Ramadan on businesses is, therefore, undeniable.

As we know, consumers and businesses alike are influenced by their surroundings and habits. It’s no surprise that just like Thanksgiving and Black Friday in the United States, or Boxing Day in England, Ramadan makes a serious impact on Southeast Asian businesses.

Over the past decade, this sacred time of fasting and prayer has called for a shift in the digital realm. Users are increasingly turning to their phones for shopping, information or diversion, profoundly impacting how app marketers are approaching their mobile strategies and campaigns around this festive season.

Ramadan this year, will start on the evening of Sunday, 6 May and end on the evening of Tuesday, 5 June. This leaves businesses with a very short window to further plan their marketing activities for this period.

Here are the top three key pointers to ensure that mobile-first businesses reach the right audience with the right messaging this Ramadan season.

  1. Benefiting from the 13th Month Salary Allowance

Businesses should consider allocating more of their Ramadan campaign budget spend to Indonesia, as the largest economy in Southeast Asia has been a top performer over the past few years. Besides the country’s strong economic growth in 2018, smartphone penetration has been steadily on the rise, growing from 24 percent in 2017 to 26 percent in 2018.

The most significant opportunity for businesses comes from a steady increase in the purchasing power of their users in Indonesia during this period.

“Tunjangan Hari Raya” (THR) translated to “Religious Holiday Allowance” is commonly known as the 13th salary, and is usually given two weeks before Eid. This additional “month’s salary” provides app users with the additional boost in buying power, which can in many cases translate into more in-app purchases.

While current data shows that Ramadan observers tend to spend this disposable income on new clothes, gadgets grooming and gifting, perhaps there’s more than can be done outside the typical habits.

With so many transactions taking place over this festive period, marketers who get their messaging right will be able to capitalise on this massive opportunity and direct shoppers and browsers alike to their app.

  1. The Right Message at the Right Time of the Day

To campaign more effectively during Ramadan, businesses should take the opportunity to secure a better understanding of the holiday itself. Appreciating the nuances and traditions of different observances can make all the difference.

Whether it’s rising for pre-dawn Sahur, fasting through the lunch hours or winding down after Buka Puasa (breaking the fast), marketers can learn the times of day in which they should avoid pushing alerts for offers and discounts to their audiences, and which other times would boost app opens and revenues.

A recent report from AppsFlyer indicates that for most app categories, the hours between 3 am to 6 am before Sahur are when festival observers tend to be most active online and make the most app purchases. Other peak periods include lunch hours and evenings, after Buka Puasa.

On the other hand, after observers leave work from 4 pm to 8 pm, apps register fewer opens and purchases, compared to other periods in the year. During these hours, in fact, many consumers are commuting in traffic or preparing for Buka Puasa.

  1. Localisation is More Than Just Translation

Localisation does not only refer to the local user interface but also covers marketing content. Advertisements and articles created in one geography can be interpreted differently in another.

Indonesia and Malaysia have many regional dialects and languages, but more importantly, each country has a unique culture that should be respected and reflected in any marketing strategy. Businesses should then ensure that they take into account the cultural differences at the social, organisational, and individual levels.

For instance, Mudik is the tradition of returning home to celebrate with family and is observed across Indonesia, Malaysia, and Singapore. It is also commonly known as ‘Pulang Kampung’ in Indonesia and ‘Balik Kampung’ in Malaysia and Singapore.

This period sees a substantial rise in travel spending on flight and train tickets, car rentals, and accommodation. Mudik presents an opportunity for marketers to personalise their messages based on their customer profile, which includes information about the user’s hometown and place of work, language, and personal preferences.

In conclusion, businesses should be spending substantial portions of their budgets on Ramadan, when supported by strong data recording purchasing and engagement patterns.

As the opportunity to re-plan marketing campaigns within the four weeks of Ramadan is small, marketing campaigns should be devised in a lean way, by testing and iterating efforts throughout this period.

Furthermore, by taking advantage of specific seasonal occasions, such as Indonesia’s 13 Month’s salary and Pulang Kampung, and targeting users with localised content at specific times of the day, app marketers will be able to tap into unexpected revenue sources and boost user retention.

Source: E27

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5 Business Books That Should Be On Your Holiday List

One of the best parts about the Holiday season is all that free time you have to curl up on your couch with a good book. On the other hand, one of the least fun parts (or at least, to some people!) is having to find ideas of gifts for all your friends, family, and your acquaintances.

In this blog, we want to help with you both instances: here are 5 business books that should be on your holiday list.

1. The Culture Code: The Secrets Of Highly Successful Groups, by Daniel Coyle

A business is not just its leader – it’s an entire group of people, all working together towards a common goal. Or at least, that’s how it should be.

But how do you get a group of people to fight towards the same objectives? How do you build (and sustain) a great culture for your company and your own group of people? And how do you become a great leader or manager?

Coyle starts his book, The Culture Code, with a simple example of an experiment between 2 groups: kids in kindergarten and college students. Each group had to work towards a common goal: build the highest tower using straws and marshmallows.

2. Moneyland: Why Thieves And Crooks Now Rule The World And How To Take It Back, by Oliver Bullough

Named The Sunday Times Business Book of The Year, Moneyland is a must-read not only for business people but for anyone interested in making sense of a very foreign world: the kleptocrats, tax havens, shell corporations, extreme corruption and so on.

Oliver Bullough looks at numerous countries all over the world, both those who shelter the corrupt and those who facilitate their corruptness, from Ukraine to the United Kingdom and from Russia to the US.

The book is highly readable, thoroughly researched, thought-provoking and somehow both scary and humorous at the same time. Read it to find out how the rich and powerful are able to skirt through laws and regulations and why there is so much corruption even in the biggest Western countries.

3. Crushing It!: How Great Entrepreneurs Build Their Business And Influence – And How You Can Too, by Gary Vaynerchuck

Following up on his book, Crush It!, published back in 2009, Gary Vee is back with a new and updated version: Crushing it!

Whether you read the first one or not, Crushing It! still makes for wonderful reading for aspiring (and existing) entrepreneurs, as there are quite a few changes and updates made in the current book.

To start with, he begins by sharing stories and case studies from some of the entrepreneurs who have read Crush It! and have successfully implemented the strategies and principles they learned from the book.

These stories are not only very engrossing but they also provide their own bits of useful advice. And following them, Gary quickly takes us through the basic principles that were outlined in his previous book, principles aimed to help entrepreneurs find their own groove to achieve success.

4. The Book Of Mistakes: 9 Secrets To Creating A Successful Future, by Skip Prichard

What if success isn’t due to what you do but rather what you don’t do?

This is the basis of Skip Prichard’s Book of Mistakes, a very interesting book that actually uses fiction to motivate people and teach them important lessons about success – and achieving it.

Prichard introduces David, a man who feels disheartened with the world and what he’s achieved so far, even though in theory, he has everything he needs – a job, a place to live and good friends.

But as he meets a beautiful and mysterious woman, his life starts to change; during his journey, he meets 9 people who have achieved the success they wanted. Each of these 9 people has managed to achieve this success and fulfillment because they realized they were making a specific mistake that was keeping them from achieving their goals.

This book is quite different from the norm so it’s definitely not for everyone; however, if you’re not a fan of reading non-fiction but want to learn how you can grow and achieve success, then it’s definitely worth a read.

5. Bad Blood: Secrets And Lies In A Silicon Valley Startup, by John Carreyrou

Remember Theranos? Well, if you don’t know about, you’re certainly in for a treat. And if you do know about, Bad Blood will help you understand what exactly happened with the multibillion-dollar biotech startup…that didn’t actually have a product to sell.

Back in 2014, Theranos’s founder and CEO, Elizabeth Holmes, was largely seen as the ‘female Steve Jobs’ and an entrepreneur who had the potential to ‘revolutionize the medical industry’.

The product they sold – a machine that would completely change blood testing and make it easier and faster than ever – attracted a lot of attention from some of the biggest and most popular investors in the world. At the height of its ‘success’, the company was worth an estimated $9 billion, while the CEO herself at $4.7 billion. But the promised technology didn’t exactly work – so how did they make it this far? How did they attract all of this investment, so quickly? What exactly happened and how did this scam get this far?

John Carreyrou, the journalist who actually broke the story initially (and it was certainly not easy to do so, considering the immense pressure from the company), wrote a very insightful book about the subject, detailing the full story of this incredible $9 billion scam. This is not just a business book but a true crime story as well, one fit for the big screens.

Conclusion

There have been some truly amazing business books coming out this year and December is the perfect time to dig in.

Many of the books in this list are perfect not just for entrepreneurs, managers and business people in general, but for anyone who loves a good real-life story.

Have you read any of the books in this list and if so, what did you love (or hate) about them? What other great business books have come out this year that you’ve read?

Source: Forbes.

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