Warehouse Receipt System by Li'iza Diana Mangzil

Warehouse Receipt System
DEFINITIONS WAREHOUSE RECEIPT
Warehouse receipts are securities in the form of documents as proof of ownership of the goods stored in the warehouse issued by the manager of the warehouse receipt is gudang.Sistem activities related to the issuance , transfer , underwriting , and transaction settlement of warehouse receipt .
IMPORTANCE OF WAREHOUSE RECEIPT
• warehouse receipt is a form of delay selling system is an alternative to increasing the rate of farmers .
• In the era of free trade , as now the warehouse receipt is needed to establish farmers into farmer entrepreneurs and independent farmers .
• Warehouse Receipt System could cut agricultural commodity trade patterns so that farmers can get an increase in the selling price of the commodity .
SETTING warehouse receipt system
Regulated warehouse receipt system in the Warehouse Receipt Act number 9 of 2006 . The purpose of the enactment of the Warehouse Receipt Act is to provide and improve public access to the rule of law , protect the public and expanding their access to use the facilities pembiayaan.Undang Warehouse Receipt Act also provides benefits to small and medium entrepreneurs , farmers and farmer groups , corporate managers warehouse , enterprise and bank lenders , to access capital in order to increase their business .
IMPLEMENTATION warehouse receipt system
Persons or institutions involved in the implementation of the warehouse receipt , among others :
1 . Farmers are producing and which will store their products in storage warehouse
 2 . Farmer groups is an institution that will coordinate yields its members to be stored in the warehouse in order to get a warehouse receipt as proof of goods stored .
3 . Warehouse managers are parties to a warehousing business , which is doing the storage , maintenance and supervision of goods which the owner has the right to publish barang.Pengelola warehouse warehouse receipt Gudang.Pengelola form of business entity is required to be a legal entity and has received approval from the warehouse pengawas.Pengelola mandatory make a written management agreement with the owner of the goods or their proxies , which at least contains the identity and the rights and obligations of the parties , the length of time , the description of the goods and insurance .
4 . Conformity Assessment Board is an accredited institution conducting an assessment to prove that certain requirements regarding the products , systems , human resources prosesdan is in conformity with the standards .
5 . Registration center is in charge of doing the activity recording , storage, transfer , loading security interest , reporting and provision of information systems and networks .
6 . Financial institution or bank
7 . Warehouse Receipt Supervisory Board is authorized institutions to conduct training , regulation and supervision of the implementation of the warehouse receipt system
BENEFITS  WAREHOUSE RECEIPT
Warehouse Receipt System is not only beneficial for the farmers but also beneficial for banks , businesses and also for the Government itself .
Benefits from its own warehouse receipt system is :
1 . Participate and maintain stable commodity prices keterkendalian .
2.Memberikan capital guarantee production due to financing from financial institutions .
3.Keleluasaan lending to banks is minimal risk .
4.Ada guarantee the availability of goods .
5 . Participate in maintaining the national stock in order to maintain national food resilience and availability .
6 . Traffic is becoming more commodity trading activities .
7 . Could guarantee the availability of raw materials , especially agro-industry .
8 . Warehouse receipt system is able to perform both the efficiency of the logistics and distribution .
9 . Warehouse receipt system is able to contribute to the Government 's fiscal .
10 . Encouraging the growth of industrial warehousing and business fields related to SRG
other .
COMMODITIES CAN BE Warehouse Receipt

 As per Decree No. . 26/M-Dag/Per/6/2007 of 2007 on items that can be stored in the warehouse in the operation of the warehouse receipt system there are 8 namely : Grain , Rice , Corn , Coffee , Cocoa , Pepper , Rubber and Seaweed

Read More

law of Guarantees by Li'iza Diana Mangzil

law of Guarantees
The term is derived from the translation of legal guarantees zakerheidesstlling or security of law . In Seminar on the National Law Development Agency Mortgage Institutions and Other Assurance , which was held in Yogyakarta , on December 20 to July 30, 1977 , stated that the law guarantees , including the understanding , both warranties and guarantees kebenadaan individuals . This guarantees the legal sense refers to the type of collateral , not understanding the law guarantees . This definition is not clear , because the views only of the individual guarantees . Sri Soedewi Masjhoen Sofwan , argued that the law guarantees are :

" Set the juridical construction that enables the provision of credit facilities , to ensure items are purchased as collateral . Regulation should therefore be quite convincing and provide legal certainty for lembag - credit institutions , both domestic and abroad . The existence of such security institutions and agencies , would have to be coupled with the number of credit institutions , large , with a long period of time and the interest rate is relatively low " ( Sri Soedewi Masjhoen Sofwan , 1980: 5 ) .

Actually , what was raised by Sri Soedewi Masjhoen sofwan is a juridical concept relating to the preparation of legislation governing jamian in the future . While today has made ​​various laws and regulations relating to the collateral . J. Satrio interpret the law guarantees are :
 " The law governing the receivables guarantees a creditor against the debtor " ( Satria , 1996: 3 ) .

This latter definition is focused on the regulation of creditor rights solely , but do not pay attention to the rights of the debtor . Though sebjek study law guarantees not only concern solely for the lender , but also eratkaitannya with the debtor . While the object is the object assurance studies . The definitions of the various weaknesses , the three definitions above need to be equipped and desempurnakan . According to H. Salim HS , the law guarantees are :
"The whole of the legal rules governing the legal relationship between the buyer and the insured in relation to the imposition of collateral to obtain credit facilities "

Read More

Income Tax (VAT ) by Li'iza Diana Mangzil

Income Tax (VAT )
Income Tax (VAT ) imposed on individuals and entities , in respect of income received or accrued during the tax year .
 Income Tax Subject
Subject is an individual income tax ; undivided estate as a whole , replacing eligible ; bodies , and a permanent establishment (PE ) .
 Tax subject consists of
1 . Subject Domestic Tax
2 . Foreign Tax subject .
Personal Income Tax Rates and Taxable Income ( PTKP )
This is the personal income tax rate and the personal exemption ( taxable income ) is in force since January 1, 2013 , which you can use to calculate your income tax . In accordance with Article 17, paragraph 1 , of Law No. . 36 of 2008 ( the Law on Income Tax ) , then the rate ( discounted ) personal income tax is as follows .
Taxable income bracket (U.S. ) Tax Rates
Up to 50 million 5 %
Above 50 million to 250 million 15 %
Above 250 million to 500 million 25 %
Above 500 million 30 %
The above tax rates enacted after personal exemption
( PTKP ) subtracted from the annualized net income .
PTKP different for different working status . In accordance with Article 7, paragraph 1 , of Law No. . 36 In 2008 , the amount was changed in accordance with the Regulation of the Minister of Finance No. 162/PMK.011/2012 of Adjustment personal exemption amount , for workers who are not married , taxable income is Rp24.300.000 . Notice the : See also the Director General of Taxation Regulation No. PER-31/PJ/2012 Procedure Technical Guidelines Cutting , Income Tax Deposits and Reporting Article 21 and / or Income Tax Article 26 With respect to the Work , Service , and Personal Events .
When workers mating , no additional Rp2.025.000 to PTKP .
When workers have children , there are additional non-taxable income for Rp2.025.000 for each child and is only valid until the third child .
There is no additional taxable income for the fourth child and so on .
When the wife works , PTKP worker remains the same , namely Rp24.300.000 and income tax rates remain the same .
Here's a personal exemption ( non-taxable income ) for different employment status .
PTKP Worker Status ( USD )
Not Yet Married 24.3 million
Married , children 0 26,325,000
Married , 1 child 28.35 million
Married , 2 children 30.375 million
Married , 3 children 32.4 million
That's personal income tax deductions and personal exemption that you can use to calculate your personal income tax .
 have you paid taxes...???

Read More

Mutual Fund By Liiza Diana Mangzil

Mutual Fund
Mutual fund is a container and the pattern of fund management / capital for investors to invest in a set of investment instruments available in the market by buying mutual fund units . These funds are then managed by the Investment Manager ( MI ) to the investment portfolio , whether it be stocks , bonds , or money market securities / other security .
According to the Capital Market Law No. 8 of 1995 Article 1 , paragraph ( 27 ) : " Mutual fund is a container used to collect funds from the public Financier to be invested in a portfolio of securities by the Investment Manager . "
From the second definition above , there are three important elements in understanding the Fund :
1.    Mutual funds are a collection of funds and the owners ( investors ) .
2.    Invested in securities known as investment instruments .
3.    The mutual fund is managed by investment managers .
4.    The mutual fund is a medium-term instruments and display
On mutual funds , investment management manages the funds placed in securities and realized gains or losses and dividends or interest received dibukukannya into the " Net Asset Value " ( NAV) of the fund .
Wealth fund managed by the investment manager is obliged to be stored in the custodian bank that is not affiliated with the investment manager , which is the custodian bank will act as a collective daycare and administrators .
Types of Mutual Funds
1.    Mutual Fund Shares .
Equity funds are mutual funds that invest at least 80 % of the portfolio under management in equity securities ( stocks ) . Effect stock usually provides a higher yield potential in the form of capital gains through growth in stock prices and dividends . Equity funds providing growth potential for the greatest value of the investment as well as risikonnya .
2.    Mixed mutual funds .
A mix of mutual funds are mutual funds that invest in equity securities and debt securities that are not included in the comparison category fixed-income funds and equity funds . Potential outcomes and risks of mutual funds mixture could theoretically be greater than fixed income funds but smaller than a stock mutual fund .
3.    Mutual funds Fixed Income .
Fixed income funds are mutual funds that invest malakukan at least 80 % of the portfolio under management to the debt securities . Higher investment risk than money market mutual funds create value for this type of return is higher but still lower than a mix of mutual funds or stocks .
4.    Money Market Mutual Funds .
Money market funds are mutual funds that invest 100 % in money market securities are debt securities with a maturity of less than one year . Money market funds are mutual funds that have the lowest risk , but also provide a limited return .

In fact mutual funds are the safest way for potential investors who are new to the stock and capital markets issues because that would run their capital is an investment manager .
There is the potential for businesses to prepare plans you money in the future well so as not to regret in the old days.

REFERENSI:
1.    Mutual Information Center Bapepam
2.    Table Mutual Fund
3.    PortalReksadana.com , Media Education and Mutual Fund Performance Information
4.    Samuel Securities Indonesia , Member of Indonesia Stock Exchange

Read More