Intermesso

friendship

Your friend is your needs answered.

He is your field which you sow with love and reap with thanksgiving.

And he is your board and your fireside.

For you come to him with your hunger, and you seek him for peace.

When your friend speaks his mind you fear not the "nay" in your own mind, nor do you withhold the "ay."

And when he is silent your heart ceases not to listen to his heart

For without words, in friendship, all thoughts, all desires, all expectations are born and shared, with joy that is unacclaimed.

When you part from your friend, you grieve not;

For that which you love most in him may be clearer in his absence, as the mountain to the climber is clearer from the plain.

And let there be no purpose in friendship save the deepening of the spirit.

For love that seeks aught but the disclosure of its own mystery is not love but a net cast forth: and only the unprofitable is caught.

And let your best be for your friend

If he must know the ebb of your tide, let him know its flood also.

For what is your friend that you should seek him with hours to kill?

Seek him always with hours to live.

For it is his to fill your need, but not your emptiness.

And in the sweetness of friendship let there be laughter, and sharing of pleasures.

For in the dew of little things the heart finds its morning and is refreshed.

PERANAN TEKNOLOGI BIDANG AKUNTANSI

Teknologi infofmasi pada era sekarang ini tentu sudah sangat lekat dengan kehidupan sehari- hari , begitu juga dengan penerapan teknologi informasi pada bidang akuntansi. Pentingnya akuntansi pada sebuah perusahaan mengharuskan seorang akuntan untuk mempergunakan system teknologi informatika tentu saja agar lebih efisien, penghematan waktu dan biaya. Selain itu alasan utama penggunaan teknologi informasi karena mengingat akuntansi merupakan level bawah pada sebuah peusahaan yang harus mencatat setiap terjadinya transaksi misalnya penjualan, pembelian, penyusunan laporan keuangan, dan lain- lain . Apabila tidak menerapkan teknologi maka akan menyebabkan pemborosan tenaga dan waktu.

Kemajuan pesat TI sangat berpengaruh terhadap perkembangan dan aplikasi ilmu akuntansi. Munculnya istilah enterprise systems, e-business, business intelligence, conforming to assurance and compliance standards, it governance, business continuity management, privacy management, business process improvement, mobile and remote computing, xbrl, dan knowledge management menunjukkan bahwa dunia akuntansi akan semakin kompleks, tidak hanya berkutat pada jurnal dan penyusunan laporan keuangan saja.

Namun tidak semata-mata teknologi informsi mempengaruhi seluruh system kerja akuntansi tetapi diperlukan juga pemahaman terhadap pelaporan yang baik, pengendalian, business operation, pemrosesan transaksi, pengambilan keputusan manajemen, pengembangan dan penggunaan sistem, komunikasi, dan pemahaman prinsip akuntansi dan audit.

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