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Finding the Main Idea TEXT *         Paragraph: A group of sentences organized around a topic, a main idea about the topic, and details that support the main idea. *         Topic: The overall subject of a paragraph. *         Main idea: A statement that tells the author’s point about the topic. The main idea provides the message of a given paragraph or the argument this is being made about the topic. *         Details: The specific information about the main idea or support for the main ideas. Main Idea =Topic + Author’s point about the topic HOW TO FIND THE TOPIC *         Ask yourself the question:                 What or who is this paragraph about? HOW TO FIND THE MAIN IDEA *     ...

3,    Institutionalization of accrual accounting in the   Indonesian public sector Harun Harun Faculty of Economics, Tadulako University, Tadulako, Indonesia, and Karen Van Peursem and Ian Eggleton School of Accounting and Commercial Law, Victoria University of Wellington, Wellington, New Zealand Abstract Purpose – The purpose of this paper is to evaluate the institutionalization of an accrual accounting system in the Indonesian public sector. Design/methodology/approach – The authors undertake a case study to gain insights relating to the critical features of the institutionalization process of the accrual accounting system (AAS) in one Indonesian public sector municipality. The data are drawn from official documents of the Indonesian Government and from publicly available information about the accrual adoption processes. The authors also interviewed key actors who were involved in the accrual accounting policy formulation, standards developm...

MAKALAH MANAJEMEN SUMBER DAYA MANUSIA PENILAIAN PRESTASI KERJA KATA PENGANTAR Puji dan syukur kita panjatkan kehadirat Allah SWT yang telah memberikan rahmat serta karunia-Nya kepada kami, sehingga kami berhasil menyelesaikan Makalah ini yang   berjudul "Penilaian Prestasi Kerja". Penulisan Makalah ini diharapkan selain dapat memenuhi tugas mata kuliah Manajemen Sumber Daya Manusia juga bertujuan agar kita lebih memahami dan mengerti apa dan bagaimana arti penting Sumber Daya Manusia dalam Manajemen Perusahaan. Penyusun menyadari bahwa dalam penyusunan makalah ini masih kurang sempurna, oleh karena itu saran dan kritik yang sifatnya membangun dari semua pihak sangat diharapkan.   Akhirnya melalui kesempatan ini, penyusun mengucapkan terima kasih kepada semua pihak yang telah membantu hingga makalah ini dapat terselesaikan. Penyusun mengharapkan semoga makalah ini berguna bagi ...