BANKING SERVICES

a.Clearing is the settlement of debts between banks in the from of clearing participant of securities
b.Collection is representing clients in a scrip-clearing charge
c.Letter of Credit (L/C) is facility to facilitate international transactions
d.Bank Guarantee is a guarantee provided by a bank at the request of customers to meet customer
obligations to third parties in case of fallure
e.Transfer in the transferof money between banks both domestically and abroad
f.E-banking is a banking service that be can accessed througt electronic media,such as internet,SMS and telephone

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Islamic Banking Risk Differences with Pawn Shops

Islamic banking industry is currently busy to go to the syariah mortgage services. Islamic economists, Adiwarman A Karim, said that despite Islamic banking services in the same pledge as the pawnbroker Sharia, but the risk of mortgage business in the Islamic banking is somewhat different.
"In the settlement there are fundamental differences between management conducted an auction in Pawnshop Sharia and Islamic banks. Pawnshop Act may be made in the auction, while in Islamic banks because of a contractual relationship with the customers it can not necessarily do the auction because it has a different legal basis, "he said in Jakarta, Friday (30/4). Meanwhile, he added, in a colateral contained in the assessment of risk management. He said, is the best tool to calculate our own hands, but the bank could not rely on that alone. "Therefore there must be a compromise to use tool for standardization," said Adiwarman. On the other hand, he added, banks must also be careful to keep the gold pledged by customers. The reason, said Adiwarman, in contrast to the missing money and be replaced by the same amount, gold has a value of historical or emotional bond with customers. "For example, gold is mortgaged is inherited from their parents so it would be difficult for the bank if the gold is gone because it usually had pawned the gold value of historical or emotional ties to customers," he said. Nevertheless, the Islamic mortgage is to be one profitable product for Islamic banks. The reason, says Adiwarman, Islamic mortgage is quite simple such as loans without collateral (KTA). "In fact, Islamic mortgage is better than KTA because there's collateral and liquidity and when seen from a higher profit margin than KTA. If now the KTA 3 per cent, higher mortgage sharia, "

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About Franchise

Frachising (Purchase right of License)
In the present development of franchise businesses (Franchisor) is very fast and Rapid. It can be seen from the number of trademark companies that flourished in Indonesia. Both large companies and the ketch, local or foreign-made racing franchise their products. In Indonesia alone there since the 70s franchisesudah when the entry of Shakey Pisa, KFC, Burger King and Swensen. Business Franchise (Franchise) is one strategy in developing a business with broad market coverage. 
DEFINITIONFranchisng is basically the right to purchase a license. The advantage of this business because of the cooperation or sustainable business relationship between the buyer the right license (franchise) with a party that purchased the license (the franchisor). Franchising is a legal union between a license (manufacturing) or a holding company, the dealer (dealer) to carry out the activities. By franchising the company became part of a series of large, complete with names, product trademarks, and standard operation procedures.Franchising or franchise (from the French for honesty or freedom) is the rights to sell a product or service or service .. The Indonesian government's version, which is a franchise is one of the engagements in which the parties are granted the right to utilize and or exercise the right of intellectual property rights (IPR) or a meeting of the typical business owned by another party with a return based on the requirements set by the other party in order to supply and or sale of goods and services.Meanwhile, according to the Franchise Association of Indonesia, which is the Franchising is: A system of distributing goods or services to end customers, where the brand owner (franchisor) gives rights to individuals or companies to conduct business under the brand name, systems, procedures and ways of predetermined period of time in covering a certain area.
History of FranchisingFranchising / franchise was first introduced in 1850's by Isaac Singer, Singer sewing machine makers, when they want to increase sales distribution of sewing machines. Although his efforts failed, but was he who first introduced the business format franchises in the United States. Then, how was followed by another, more successful franchisee, John S Pemberton, the founder of Coca Cola. However, according to another source, the following is not Coca Cola and Singer, but the U.S. auto industry, General Motors Industry in the year 1898.Franchising is currently dominated by fast food restaurant franchise. This trend began in 1919 when A & W Root Beer opened the quick service restaurant. In 1935, Howard Deering Johnson in collaboration with Reginald Sprague to monopolize modern restaurant business. Their idea is to let their partners to independently use the same name, food, supplies, logo and even building design in exchange for a payment. During its development, business system has undergone various improvements, especially in the l950's which later became known as business format franchises (business format) or often referred to as second generation franchise. Development of the franchise system so rapidly, especially in his native United States, causing popular franchise as a business system in various fields of business, reaching 35 percent of overall retail business in the U.S.. While in England, pioneered the development of franchises by J. Wimpy Lyons through his efforts and the Golden Egg, in the 60's. Franchise business knows no discrimination. Owner of the franchise (the franchisor) in selecting candidates for its business partners based on mutual benefits, not based on SARA.Types of Franchising / Franchise, 
Franchising can be divided into two:• Franchising overseas, tend to be preferred because the system is more clear, the brand has been accepted in many of the world, and felt more prestigious.• Franchise in the country, is also one investment option for people who want to quickly become an entrepreneur but do not have enough knowledge of the initial devices and the continuation of this effort is provided by the franchisorObtained from various sources that there is some type of franchise business (franchise), namely:A. Trade name franchising.Franchise acquired the rights to produce. Such as: PT. Great River has the right to manufacture Triumph lingerie brand under license from Germany.2. Product distribution franchisingFranchise acquired the rights for distribution in certain areas, such as soft drinks, cosmetics.3. Pure franchising / business formatFranchise acquired the rights entirely, from the trademark, sales, equipment, operating methods, marketing strategies, management and technical assistance, quality control, etc.. Eg restaurant, fast food, education, and consulting.
Advantages and Disadvantages of Franchising
 Franchising business benefits include:- Financial assistance from the franchisor.- Brand name and reputation.- Businesses have woken- Standardization of quality.- Low production costs.- Readiness of management.- Management and technical assistance.- Profit is higher.- Protection of the region.- Obtain the benefits of market research and product development.- The risk of failing small.

 Franchising loss- Sometimes the franchisor's training program is far from expectations.- Franchisor have little freedom.
Franchisor assistance provided such as:A. Management and staff training and recruitment of employees.Training provided to management and the subordinates who operate the franchise to provide service, product, and quality in accordance with franchisornya.2. The selection and assessmentIn relation to the level of population, per capita income figures, ethnic background, traffic flow, distance to the rival, parking lots, etc..3. The design of facilities and building plans.In order to place a franchise similar to the original in terms of layout and decoration of the place.4. Specification of equipment and products.In connection with efforts to keep the same quality, in addition to controlling the amount of sales, franchise is required to purchase a variety of products made under the "secret recipe".5. Promotion and advertising support.In this case, frenchisor shall coordinate and be responsible for advertising and promotion by franchisenya. In general, advertising costs are shared by all outlets that exist in a country / region, which ranges from 1% to 6% of sales.6. Assistance in opening a franchise.For this purpose, the franchisor will give you advice in terms of staff, facilities and materials needed.7. Assistance in funding.In general, the franchisor has a good relationship with the bank. This state funding will allow the franchise to the loan terms that are lighter.8. Ongoing supervision.Record keeping and accounting, consulting, inspection and standards, promotion, quality control, legal advice, research and source material.
Here are some examples Franchise in Indonesia.Local FranchiseFast food: Fried chicken Tanzil Ny, California Fried Chicken, Beef Bowl, Isabento, Mister Bugger.Restaurant / café / bar: Mbok Berek Fried chicken, fried chicken Ny. Suharti, Ice stoned 77, Delly Joy, King Fried Chicken & Steak, Laura Arfura, Mie Tek Tek.Pizza / ice cream / donuts / cakes: Holland Bakery, Croisant de France, Nilla Chandra cakes.Education: PrimagamaForeign franchising.Fast Food: KFC, Texas Fried Chicken, Mc. Donald, A & W, Wendyis, HRestaurant / café / bar: Red Lobster, Panderosa, Sizzler, Hong Bin Lao, Black Angus, Fashion Café, Hard RockPizza / ice cream / Youghurt / donut: Pizza Hut, Round Table pizza, Jolli Bee, Baskin, Robins, Dunkin Donuts, Swensens, Yogen FruzzSoft drinks: Green spot, Coca Cola, Pepsi Cola, Gatorade
Line of Business Potential Franchis / FranchiseA. Automotive Products and Services.2. Assistance and Business Services3. Construction Products and Services.4. Educational services5. Recreation and Leisure.6. Fast Food and Take Away (Fast food).7. Food Stalls (Food Stan).8. Health Care.9. Cleaning services10. Retail

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Definition of Economic System

According Dumairy (1966), The economic system is a system that regulates and economic relationships between people with a set of institutions in an order of life, then it says also that an economic system does not have to stand alone, but relates to philosophy, outlook and lifestyle of the community in which stand.Various kinds of economic systems• the traditional economic systemTraditional economic system is an economic system imposed by traditional society for generations, relying on nature and labor.Characteristics:- There is no division of labor- The exchange of the barter- Types of production in accordance with the requirements- Soil as a source of life and prosperity- Characteristically family• The economic system of commandSystem of command economy is an economic system in which the role of government is very dominant and influential in controlling the economy.Characteristics:- All means of production controlled by the state- Economic policy is set by the state- The government regulates the production, distribution and consumption- Under-recognized private property rights• The system of market economySystem of market economy is an economic system in which the activities of production, consumption and distribution is done by private parties.Characteristics:- The factors of production owned by the public (private)- Price is determined by the market mechanism- The role of capital is critical- Based on individual freedom- Creativity is not limited to individual- Every economic activity is based on earnings• System of a mixed economySystem of mixed economy is an economic system in which government and private (community) interact in solving economic problems.Characteristics:- Individual property rights are the factors of production are recognized, but there are restrictions from the government- Freedom for individuals to try to stay there so that every individual has the right to develop their creativity in accordance with its capabilities- Public interest is preferred- Government intervention in the economy just about the factors that dominate the life of the people• The economic system fascismFascism is an economic system that puts people understand themselves and contempt for other nations, in other words, fascism is an attitude of excessive rationalism.
Each state has an economic system. Profess that each State System is the result of the country's national agreement. Usually based on a proper system of law of that State-owned.In the sense of a system of Economics adalahstrategi State to regulate economic life in order to prosper his people.Economic systems are generally in common use (particularly in Indonesia:a. Free market economic systemFree market economic system is the regulation of economic life left to market mechanisms.b. Centrally planned economic systemSystem of central planning economy is an economy setting is governed directly by the State.c. Mixed Economic SystemMixed economic system is managed by setting the private economy and government.d. Islamic Economicsis a social science that studies the economic problems of the people who dilhami by Islamic values. Islamic economics or cooperative economic system different from capitalism, socialism, and the welfare state (Welfare State). Islam is different from capitalism as opposed to exploitation by capitalists to poor workers, and prohibits the accumulation of wealth. In addition, the glass eyes of Islamic economics is the demands of life as well as the suggestion that has a dimension of worship.

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CPA role in modern business

Are you under the condition of the financial crisis? It may seem a common problem in the introductory stage but can cause some major complications later. For the purpose of which would be a great idea for you to take help later. For the purpose of which would be a great idea for you to take the help of a certified public accountant who is an expert in this field and can provide the best solution for your monetary problems. If you are an entrepreneur, it is clear that you have to deal with financial issues such as preparation of financial statements, tax payments on time and the recording of daily transactions. If you are not experienced with all tax laws and procedures, can be dangerous for you because you may have to face some serious financial losses in the future. Then it will be one wise idea to ask for help from one of the professional CPA renowned institutions. Become an expert in the field of taxation and salary, he can show the right way to solve all the financial complications.


Any business associated with some risk and uncertainty today. Therefore, managing a business event in spite of the risks of business has become one of the major challenges for all businesses. In order to be free from all such risks and uncertainties, most employers prefer to hire some professional experts in their business houses. In such circumstances it would be a good choice to ask for help from a professional CPA because it can provide the right kind of solution as needed.


If you're facing a problem while recording all financial transactions on a daily basis, it would be helpful for you to appoint a financial expert professionals such as CPA in your organization because he is familiar with all laws relating to finance and taxation, he could finish all monetary complications suit your needs. This is the reason most business people treat it as the best way to combat all sorts of financial concerns. This will allow you to be flexible in your trading operations so that you can run a trading operation smooth and easy to prepare financial statements without any problems.

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AGRARIAN LEGAL DEFINITIONS AND AGRARIAN

The word "agrarian" according Harsono,Boedi, derived from the word agrarius.ager (Latin) or Agros (Greek), akker (Netherlands), which means farm.
In general dictionary Indonesian, W.J.S Purwodarminia arrangement, it is mentioned that the word agrarian (E), Native to Europe, and the means of agricultural land affairs (estate).
Low in Black's dictionary, it is mentioned that the agrarian Relating to land or to a division or distribution of land; esp, from land ownership or land: Agrarian laws (problems, Disputes).
 
As an adjective, used to distinguish shades of agrarian life (economic) in the rural farming community of non-agrarian society (trade and industry in urban areas).
 
UUPA (Law no. 5/1960) did not give the limits of the meaning of the various formulas agraria.But contained in the legislation, namely:
a. Konsiderans "weigh" a and "suggest" a letter.
b. Regulation Article 1, Article @ paragraph (1), Article 4,5,14,16,46,47,48,
c. Explanation of the law.
 
Can be summed up some of the following:

1. Kat "agricultural" is used to describe the style and arrangement of life, including the economy, the people of Indonesia.
2. The material is arranged concerning the processing of the earth, water and natural resources including space in it.
3. The rights include the rights set on the ground (as a layer below the earth's surface including water) and body earth, as well as water use rights, as well as maintenance and fishing rights to the space.

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LAW AND ECONOMIC ASPECTS

UNDERSTANDING THE LAWLaw as the ruler's decision: that the process involving discretionary decisions for certain acts within the state administration. As a tangle of legal values, namely the tangle of abstract conceptions of what is considered good and bad (moral respect). Follow the law as well as a fixed attitude or perikelakuan a 'regular' ie perikelakuan repeated in the same way, which aims to achieve peace and justice. So the law can be summed up as rules of behavior that can be applied / implemented to regulate the relations between humans and between humans and their societies. So the law was created:A. Guarantee of social stability: set a specific behavior.2. Guarantee peace (security): citizens in realizing the goals of his life.
UNDERSTANDING BUSINESS LAW One of the important aspects in order to maintain human existence in society is to build economic systems that support the realization of life's purpose. And healthy economic system often depends on the trading system (System of trade and commerce) are healthy. Society therefore requires that the definite set of rules can be enforced to ensure the passage of the trading system (System of trade and commerce) it. Device codes of behavior that are considered most able to guarantee that the trading system is that legal rules can simply be understood as "LEGAL BUSINESS (BUSINESS LAW)". Trading system is essentially always associated with human efforts to meet its needs for goods and services (the need of goods and services); human efforts to meet the demand for goods and services that might be called the production process. During the production process is often interpreted as indirect production, in the sense that people tend to meet their needs with the help and cooperation of others, means that it contains elements of specialization and utilization of surplus. Through specialization, specialize in expertise, excellence (Advantage) which is in him; exploit the time factor, facilities and other production factors intensively, efficiently and effectively. Through the utilization of surplus people trying to take advantage of the productivity to meet the needs of others. Based on the above conditions, the activities of trade (Trade) is basically an exchange of goods and services activities that take place within the framework of specialization and utilization of surplus. Trade activity is understood as a business activity (business) for: activities carried out in order to gain economic benefits.
Understanding Economic According to M. Manulang Economics is a science of society in its efforts to achieve prosperity (welfare state where people can meet the needs both of goods and services.
Economic Law
 Economic law was born as the rapid growth and economic development. Sunaryati Hahrtono said that Economic Law is a translation of the economic law of social development and economic law, so that the economic law has two aspects, as follows.:Aspects of regulation of economic development efforts, in terms of the overall increase in economic life.Aspects of setting-sharing efforts of economic development evenly among all levels of society.
Economic Law of Indonesia can be divided into two, namely:Economic development of the law, law and regulation covering legal thinking on ways of life improvement and development of Indonesia.Social economic law, law relating to regulation of legal thought on the distribution of development results in a fair and equitable.While it adheres to the principle of economic law, as follows:1.Asas tuha faith and devotion to the Almighty,2.Asas benefits,3.Asas Pancasila democracy,4.Asas fair and equitable,5.Asas balance, harmony, harmony, in livelihoods,6.Asas law,7.Asas kemadirian,8.Asas finance,9.Asas science,10.Asas togetherness, family, balance, and balance in people's welfare,11.Asas economic development of environmentally sound and sustainable12.Asas independence-minded citizenship

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