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"Akuntansi Pendapatan" Konsep Baru Untuk Melengkapi Akuntansi Kas di Era Perdagangan Elektronis
Pengarang: -
Abstrak: Internet is an option for many institutions to interact and communicate with others. Moreover, internets facilities can support business activities, such as electronic mail, mailing list, and cybermarketing. Concept of cost accounting can not cover the needs of flexibility on turbulent environment yet, especially in the e-commerce era. Traditional accounting has weaknesses particularly on (1) single point recognition, (2) sustainability of revenue, and (3) capitalization of intangible expenditures. Thus, it needs a new concept of cost accounting. New cost accounting is to serve information needs of managers and investors in planning and controlling a firm's sales activities.
We know that cost accounting was developed by tracing the tangible movements of goods through the production process, adding costs at each stage process. Conceptually, revenue accounting should do the same thing, tracing the process in which customers demand is turned into revenues. While this process has often been unobservable in the past, e-commerce has made at least a portion of the process observable through complete on-line recording of customers or potential customers browsing on the website.
"AMANAT AGUNG" DAN PLURALITAS AGAMA: MASALAH EKSEGETIS DAN HERMENEUTIS
Pengarang: Sumardi
Abstrak: The different interpretations of Jesus' mission order in Mat 28:78- 20 is an example of very different views and attitudes among Christians today. Some understand and implement it literally, as it once may have been understood by the first Christians, or more specifically may have meant for Matthew's community when it was excluded from the Jewish synagogue. Others disregard it altogether as a commission not originating from the historicalJesus but from a later proselltizing community. Both exffeme positions hamper ecumenical and interrelgious dialogue. This article looks for a way out of this deadlock (1) by understanding Mat 28:18ii as a message from the living Christ for Matthew's Jewish-Christian community while opening itself to the nations, and Q) by asking the hermeneutical question of how this message can be understood and implemented in the very different situations of Christianity among other religions today.
"Antara Saya dan Kami" ataukah "Di Antara Saya Dengan Kami"?
Pengarang: -
Abstrak: -
"Bebas" Imajinasi Tentang Cinta Dan Perjuangan
Pengarang: Rustapa, Anita K.
Abstrak: "Bebas" ("Free") is one of Bokor Hutasuhuts short stories, which is placed in
a collection of short stories entitled Datang Malam (Welcome Night) (1963).
This short story is moderate in terms of both its content and presentation. Howeve4
the message is exceptional as the story illustrates knowledge of striving for
love and responsibility. Generally speaking, knowledge as such is possessed
only by urban women having benefited for education. In the story the writer very
sympathetically presents an imagination about love of and strift by a rural
woman. The woman is not acquainted with going to school. Despite this, she has
physical and mental strength as well as afeeling of faithful love. In these terms,
she has gained freedom.
"BERSABDALAH TUHAN, HAMBAMU MENDENGARKAN" -SEBUAH PERMENUNGAN MENGENAI KOTBAH-
Pengarang: Scott W. Bonham
Abstrak: -
"BINA DARMA" DAN DIMENSI RELIGIOUS YANG MELANDASINYA
Pengarang: -
Abstrak: -
"Bulssang"
Kekacauan Hibrida: Perjuangan Mencari Jati Diri
Pengarang: -
Abstrak: Tarian repertoar <Bulssang> dari Korea National Contemporary Dance Company yang dipimpin oleh koreografer Ahn Ae-soon telah mendapatkan pengakuan dari dunia. Gerakan tarian yang melewati batas budaya dan genre yang berbeda telah menciptakan kekacauan hibrida penuh kejenakaan.
"Celeng"
Pengarang: Surono, Yds Agus
Abstrak: -
"Christ... Descended Into Hell" (Sp.Ex. 219)
Pengarang: -
Abstrak: -
"DELIVER US FROM HEGEU': A Balthasarian Reading of Hegelian Dialectic
Pengarang: Fuadi Ahmad
Abstrak: Hegel merupakan salah satu partner unggul von Balthasar. Kontribusi Hegel dalam pemikiran teologis terletak dalam upayanya menjembatani teologi dan filsafat, dan tedebih sumbangannya dalam merumuskan inti kekristenan sebagai Tritunggal yang didekati dengan matra cinta. Namun, pemikiran dan dialektika Hegel tidak dapat diambilalih begitu saja oleh teologi Kristen karena dialektika pertama-tama merupakan hasil "kelihaian akal budi" dan "Yang Lain" dalam dialektika itu tidak petnah mendapatkan positivitas yang sesungguhnya. Akibatnya, misteri iman menjadi konstruksi akal budi dan dimensi personal dari "Yang Lain" dihilangkan.