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"Organisasi Pengelola Zakat (OPZ) merupakan salah satu organisasi non profit yang bergerak di bidang penghimpunan dan pendistribusian dana zakat yang setiap tahunnya melakukan pengungkapan mengenai kegiatan operasional mereka dalam bentuk laporan tahunan. Penelitian ini membahas OPZ di Indonesia, Malaysia, dan Kuwait mengenai komponen-komponen yang terdapat dalam laporan tahunan masing-masing OPZ di masing-masing negara berdasarkan Integrated Reporting yang tengah menjadi isu dalam pelaporan akuntansi. Dalam studi ini, peneliti menganalisis laporan tahunan tiga OPZ pada tahun 2008-2010 di Indonesia, Malaysia dan Kuwait untuk mengetahui indeks laporan tahunan masing-masing OPZ. OPZ yang memiliki indeks laporan tahunan berdasarkan Integrated Reporting yang cukup tinggi berada di Malaysia, yaitu PPZ Malaysia akibat adanya pengungkapan governance dalam laporan tahunan mereka. Dari pengungkapan laporan tahunan OPZ juga dapat dilihat bahwa belum ada OPZ yang melakukan pengungkapan terhadap risk management. Secara keseluruhan, pengungkapan laporan tahunan OPZ baik di Indonesia, Malaysia, dan Kuwait masih terbilang rendah karena jika dibandingkan berdasarkan syarat yang terdapat dalam Integrated Reporting masing-masing OPZ baru hanya mengungkapkan sebagian dari konten yang disyaratkan oleh Integrated Reporting.

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Zakat Organization (ZO) is one of the non-profit organizations engaged in the collection and distributions of zakat funds annually conduct disclosures about their operations on an annual report. This study discusses the ZO in Indonesia, Malaysia, and Kuwait regarding the components contained in the annual report of each ZO in each country based on Integrated Reporting which being an issue in accounting reporting. In this study, researchers analyzed the annual reports of three ZO in 2008-2010 in Indonesia, Malaysia and Kuwait to determine the index of the annual report of each ZO. ZO that has a highest index of the annual report by the Integrated Reporting is PPZ Malaysia due to governance disclosure in their annual reports. From the annual report disclosures of ZO can be seen that there has been no disclosure of the ZO conducting risk management. Overall, the annual report disclosures of ZO in Indonesia, Malaysia, and Kuwait is still low because when compared based on the terms required in the Integrated Reporting each ZO reveals only part of the content that is required by the Integrated Reporting."

"Pasar Modal merupakan salah satu pasar keuangan yang sangat penting peranannya bagi pembangunan nasional pada umumnya dan bagi pengembangan dunia usaha khususnya, sebagai salah satu alternatif sumber pembiayaan eksternal oleh perusahaan. Oleh karena itu setiap pelaku Pasar Modal dituntut untuk memahami dan menguasai serta menjalankan kegiatan sesuai dengan aturan-aturan yang berlaku. Salah satu bentuk pelanggaran di Pasar Modal adalah tindakan manipulasi terhadap laporan keuangan tahunan. Laporan Keuangan yang disampaikan Emiten atau Perusahaan Publik harus sesuai dengan keadaan atau fakta material yang terjadi. Dengan menyebutkan adanya dana deposito sebesar Rp90.350.000.000,00 (sembilan puluh miliar tiga ratus lima puluh juta rupiah) dalam Laporan Keuangan Tahunan dan tidak dapat dijelaskan sumber dana yang diperoleh, sehingga diduga PT United Capital Indonesia Tbk telah melakukan manipulasi terhadap Laporan Keuangan Tahunannya. Bapepam-LK sebagai pihak yang mempunyai wewenang pengawasan di bidang Pasar Modal dapat melakukan pemeriksaan dan penyidikan terhadap dugaan manipulasi laporan keuangan tersebut, guna terciptanya kepastian hukum di bidang Pasar Modal dan sebagai bentuk perlindungan kepada Investor yang melakukan kegiatan di Pasar Modal. Pokok Permasalahan yang akan dibahas di dalam skripsi ini, pertama, adalah dugaan manipulasi Laporan Keuangan Tahunan di PT United Capital Indonesia Tbk; kedua, peranan Bapepam-LK dalam menjalankan fungsinya sebagai regulator Pasar Modal. Dengan pokok permasalahan yang telah dijelaskan, penulis dapat menjelaskan bahwa ada tindakan manipulasi dalam Laporan Keuangan Tahunan 2004 yang disampaikan PT United Capital Indonesia Tbk dan tidak sesuai dengan keadaan atau fakta material yang terjadi dan peranan serta upaya Bapepam-LK dalam mengungkap tindak pidana manipulasi laporan keuangan, sehingga dapat disimpulkan bahwa benar Perseroan telah melakukan tindakan manipulasi Laporan Keuangan Tahunan 2004 dan sebelum memutuskan Perseroan bersalah melanggar ketentuan Pasal 107 Undang-Undang Nomor 8 Tahun 1995 Bapepam-LK telah melakukan pemeriksaan terhadap para direksi Perseroan dan pihak-pihak terkait lainnya.

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Capital Market is one of the financial markets that is very important for national development in general and in particular development of business environment as an alternative for external financing sources of a company. That is why every business practitioner in Capital Market is required to understand and master and carry out business activities in accordance with the applicable rules and regulations. One of the violation of regulations in Capital Market is manipulation of Annual Report. Annual Report containing Financial Statement of an Issuer or Public Company must reflect the true condition or material facts. By stating that there is a deposit in the amount of Rp90,350,000,000.00 (ninety billion three hundred and fifty million rupiah) in the Annual Report without sufficient explanation on the source of the deposit, it can be said that PT United Capital Indonesia Tbk had manipulated its Financial Report. Bapepam-LK as an institution which have the supervisory authority in Capital Market could conduct an investigation on the alleged manipulation of that financial report, so that legal certainty in Capital Market can be achieved and it can be a means of protection to investors who invest in Capital Market. The Main Subjects to be analyzed in this thesis are, first, the allegation of manipulation in the Annual Report of PT United Capital Indonesia Tbk; and second, the role of Bapepam-LK in carrying out its function as the regulator of Capital Market. Given the Main Subjects mentioned above, the writer could explain that there is a manipulation of the 2004 Annual Report submitted by PT United Capital Indonesia Tbk and it does not reflect the true condition and material facts of the Company as well as the role of and efforts made by Bapepam-LK in revealing the crime of manipulation of Annual Report, so that it can be concluded that the Company had committed manipulation of its 2004 Annual Report and prior to judging the Company guilty of violating Article 107 of Law Number 8 of 1995 Bapepam-LK had conducted investigation on the Board of Directors of the Company and other related parties."

"Penerbangan Qantas adalah maskapai domestik dan internasional terbesar di Australia. Bisnis utama dari perusahan ini adalah transportasi untuk pelanggan menggunakan 2 merek komplementer-Qantas dan JetStar, Perusahaan ini ditemujan pada 1920 dan kantor pusatnya berlokasi di Sydney. Dalam studi kasus ini, saya akan mejelaskan mengenai Laporan Keuangan dari Qantas untuk tahun 2018, mengenai keikutsertaan dari manajemen/direktur, dan pengaruh mereka pada perusahhan. dalam laporan ini juga akan dijelaskan mengenai rangkuman dari kode etik Qantas. lebih lanjur, akan juga dijelaskan tentang kasus yang melibatkan pelanggaran atas kode etik perusahaan tersebut dan sistem informasi. Terakhir, saya akan menjelaskan mengenai CSR dari perusahaan tersebut.Qantas Airways is Australia`s Largest Domestic and International airline. The main business is the transportation of customers using two complementary airline brands - Qantas and JetStar. It founded in 1920 and its head quarter is in Sydney. in this case study I will elaborate the Qantas`s 2018 Annual Report, what are the involement of the management/director, The influence that they have for companies. I will also discus about the summary of the code of ethics in Qantas. Furthermore, this essay will also explain about the cases in Qantas regarding breach of its own code of ethics and information system. Lastly, i will discuss about CSR of the company."

"Tujuan khusus dari penulisan ini Memahami cara pembuatan laporan PTAP di PT Harsen Laboratories sesuai dengan Protap dan persyaratan CPOB dan Mengetahui profil mutu salah satu produk obat yaitu M Kaplet salut selaput yang diproduksi oleh PT Harsen Laboratories selama periode tahun 2019. Pengkajian mutu produk umumnya dilakukan setiap tahun dan dituangkan dalam dokumen Pengkajian Mutu Produk (PMP) atau Product Quality Review (PQR), yang dimana merupakan suatu bagian dari evaluasi

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The specific purpose of this paper is to understand how to make PTAP reports at PT Harsen Laboratories in accordance with the Protap and CPOB requirements and to know the quality profile of one of the medicinal products, namely M membrane coated caplet produced by PT Harsen Laboratories during the period of 2019. Assessment of product quality is generally carried out every time. years and set forth in a Product Quality Review (PQR) document, which is a part of post-production evaluation that analyzes medicinal products within 1 year. The scope of this PTAP report includes procedures for reviewing each product manufactured in one year. The minimum number of batches that a PTAP report can generate is 3 batches. This is based on the number of 3 batches which is the minimum amount of data that can be analyzed statistically validly. QA staff collects batch records consisting of Batch Processing Records (BMR), Batch Packaging Records (BPR), In Process Control (IPC) Reports and Product Analysis Reports that have been released or rejected disposition and ensure the batch is accompanied by the QA Manager initials. The QA staff creates a PTAP attachment template on Microsoft Excel by inputting the data listed in the BMR, BPR, IPC Report and Product Analysis Report according to the predetermined format. The IPC is processed and the results of product analysis are carried out using statistical methods and interpreting the statistics. The results obtained by PTAP made at PT Harsen Laboratories are in accordance with the CPOB requirements, the data displayed is adjusted to the type of product preparation, and the method of making reports has been listed both in the Protap and Production M of film coated caplets in the 2019 period meeting the requirements of the quality specifications that have been determined. It is necessary to record batch record pasca produksi yang menganalisa produk obat dalam jangka waktu 1 tahun. Ruang lingkup dari laporan PTAP ini meliputi prosedur untuk pengkajian setiap produk yang dibuat dalam satu tahun. Jumlah batch minimum yang dapat dibuat laporan PTAP adalah sebanyak 3 batch. Hal ini didasari jumlah 3 batch merupakan jumlah minimum data yang dapat dianalisis statistika secara valid. Staff QA mengumpulkan batch record yang terdiri dari Catatan Pengolahan Batch (BMR), Catatan Pengemasan Batch (BPR), Laporan In Process Control (IPC) dan Laporoan Analisa Produk yang telah dilakukan disposisi rilis atau ditolak serta pastikan batch tersebut sudah disertai dengan paraf Manager QA. Staff QA membuat template Lampiran PTAP pada Microsoft Excell dengan cara menginput data-data yang tercantum dalam BMR, BPR, Laporan IPC dan Laporan Analisa Produk sesuai format yang telah ditetapkan. Dilakukan pengolahan terhadap IPC dan hasil analisa produk dengan menggunakan metode statistik dan melakukan interpretasi terhadap statistika. Hasil yang diperoleh PTAP yang dibuat di PT Harsen Laboratories sudah sesuai dengan persyaratan CPOB, data yang ditampilkan disesuaikan dengan jenis sediaan produk, serta cara pembuatan laporan sudah tercantum baik dalam Protap dan Produksi M kaplet salut selaput pada peroide tahun 2019 memenuhi persyaratan spesifikasi mutu yang telah ditentukan. Perlu pencatatan peminjaman batch record dengan menginput data di sistem komputer untuk mencegah kehilangan batch record dan perlu dilakukan peningkatan mutu secara bertahap mulai dari kualifikasi dan validasi alat produksi.

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The specific purpose of this paper is to understand how to make PTAP reports at PT Harsen Laboratories in accordance with the Protap and CPOB requirements and to know the quality profile of one of the medicinal products, namely M membrane coated caplet produced by PT Harsen Laboratories during the period of 2019. Assessment of product quality is generally carried out every time. years and set forth in a Product Quality Review (PQR) document, which is a part of post-production evaluation that analyzes medicinal products within 1 year. The scope of this PTAP report includes procedures for reviewing each product manufactured in one year. The minimum number of batches that a PTAP report can generate is 3 batches. This is based on the number of 3 batches which is the minimum amount of data that can be analyzed statistically validly. QA staff collects batch records consisting of Batch Processing Records (BMR), Batch Packaging Records (BPR), In Process Control (IPC) Reports and Product Analysis Reports that have been released or rejected disposition and ensure the batch is accompanied by the QA Manager initials. The QA staff creates a PTAP attachment template on Microsoft Excel by inputting the data listed in the BMR, BPR, IPC Report and Product Analysis Report according to the predetermined format. The IPC is processed and the results of product analysis are carried out using statistical methods and interpreting the statistics. The results obtained by PTAP made at PT Harsen Laboratories are in accordance with the CPOB requirements, the data displayed is adjusted to the type of product preparation, and the method of making reports has been listed both in the Protap and Production M of film coated caplets in the 2019 period meeting the requirements of the quality specifications that have been determined. It is necessary to record batch record lending by inputting data in a computer system to prevent loss of batch records and it is necessary to gradually increase the quality starting from the qualification and validation of production equipment."