konsekuensi

ekonomi dan teori

akuntansi positif
2
 3

KONSEKUENSI
EKONOMI
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Sebuah konsep yang menyatakan bahwa meskipun

terdapat implikasi atas teori pasar sekuritas efisien,
pilihan kebijakan akuntansi dapat mempengaruhi nilai
perusahaan.
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MUNCULNYA
KONSEKUENSI
EKONOMI
 6

 Stephen Zeff (1978) dalam jurnalnya “The Rise of Economic

Consequences”

“Dampak pelaporan akuntansi terhadap perilaku pengambilan

keputusan dari kalangan usaha, pemerintah, dan kreditor”
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OPSI SAHAM
KARYAWAN
 8

Standar akuntansi juga mempengaruhi tindakan manajer dalam

pengambilan keputusan ekonomi salah satunya terkait Opsi Saham
Karyawan. Opsi Saham Karyawan merupakan Opsi Saham yang
dikeluarkan oleh perusahaan kepada manajemen atau dalam
beberapa kasus kepada karyawan dimana mereka diberikan hak
untuk membeli saham perusahaandalam suatu periode waktu.
Berdasarkan APB 25 perusahaan harus mencatat biaya jika terjadi
selisih antara harga pasar saham dengan harga opsi saham yang
dipegang oleh manajer. Pada kenyataannya, harga yang dipegang
oleh manajer disesuaikan dengan harga pasar saham sehingga
tidak ada biaya yang timbul dari transaksi ini. Hal ini
menyebabkan pendapatan bersih perusahaan meningkat karena
 9

In two or three columns

Yellow Blue Red
Is the color of gold, Is the colour of the Is the color of blood,
butter and ripe clear sky and the deep and because of this it
lemons. In the sea. It is located has historically been
spectrum of visible between violet and associated with
light, yellow is found green on the optical sacrifice, danger and
between green and spectrum. courage.
orange.
 10

A picture is worth a thousand words

A complex idea can be conveyed with just a single still image, namely making it
possible to absorb large amounts of data quickly.
 11

Want big impact

Use big image.
 12

Use charts to explain your ideas

White Gray Black

 13

Or use diagrams to explain complex ideas

Lorem ipsum
tempus

Lorem ipsum congue

tempus
 14

And tables to compare data

A B C

Yellow 10 20 7

Blue 30 15 10

Orange 5 24 16
 15

Maps

our
office
89,526,1 16

24
Whoa! That’s a big number, aren’t you
proud?
 17

89,526,124$
That’s a lot of money

185,244 users
And a lot of users

100%
Total success!
 18

Our process is easy

first second last


Let’s review some concepts
Yellow
Is the color of gold, butter and
ripe lemons. In the spectrum of
visible light, yellow is found
between green and orange.
Yellow
Is the color of gold, butter and
ripe lemons. In the spectrum of
visible light, yellow is found
between green and orange.
Blue
Is the colour of the clear sky and
the deep sea. It is located between
violet and green on the optical
spectrum.
Blue
Is the colour of the clear sky and
the deep sea. It is located between
violet and green on the optical
spectrum.
19
Red
Is the color of blood, and because
of this it has historically been
associated with sacrifice, danger
and courage.
Red
Is the color of blood, and because
of this it has historically been
associated with sacrifice, danger
and courage.
 20

4000

3000

2000

1000

You can insert graphs from Excel or Google Sheets

 21

Mobile project
Show and explain your web, app or software projects using these gadget templates.
 22

Tablet project
Show and explain your web, app or software projects using these gadget templates.
 23

Desktop project
Show and explain your web, app or software projects using these gadget templates.
 24

Thanks!
Any questions?
You can find me at:
@username
user@mail.me
 25

Credits
Special thanks to all the people who made and released these
awesome resources for free:
✖ Presentation template by SlidesCarnival
✖ Photographs by Unsplash
 26

Presentation design
This presentations uses the following typographies and colors:
✖ Titles: Amatic SC
✖ Body copy: Merriweather
You can download the fonts on these pages:
https://www.fontsquirrel.com/fonts/amatic
https://www.fontsquirrel.com/fonts/merriweather

✖ Light gray #f5f6f7

✖ Dark gray #95a5a6
✖ Navy #2c3e50
✖ Salmon #f55d4b

You don’t need to keep this slide in your presentation. It’s only here to serve you as a design guide if you need to create
new slides or download the fonts to edit the presentation in PowerPoint®
 2.
Extra Resources
For Business Plans, Marketing Plans, Project Proposals, Lessons, etc
 28

Timeline

Blue is the colour of the Yellow is the color of Blue is the colour of the
clear sky and the deep Red is the colour of Black is the color of gold, butter and ripe White is the color of clear sky and the deep
sea danger and courage ebony and of outer space lemons milk and fresh snow sea

JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC

Yellow is the color of White is the color of Blue is the colour of the Red is the colour of Black is the color of Yellow is the color
gold, butter and ripe milk and fresh snow clear sky and the deep danger and courage ebony and of outer space of gold, butter and
lemons sea ripe lemons
 29

Roadmap
Blue is the colour of the Red is the colour of danger Black is the color of ebony
clear sky and the deep sea and courage and of outer space

1 3 5

2 4 6

Yellow is the color of gold, White is the color of milk Blue is the colour of the
butter and ripe lemons and fresh snow clear sky and the deep sea
 30

Gantt chart
Week 1 Week 2

1 2 3 4 5 6 7 8 9 10 11 12 13 14

Task 1

Task 2 ◆

Task 3

Task 4 ◆

Task 5 ◆

Task 6

Task 7

Task 8
 31

SWOT Analysis

STRENGTHS WEAKNESSES
Blue is the colour of the Yellow is the color of gold,
clear sky and the deep sea butter and ripe lemons

Black is the color of ebony White is the color of milk

and of outer space and fresh snow
OPPORTUNITIES THREATS
 Business Model Canvas 32

Key Partners Key Activities Value Propositions Customer Customer Segments

Insert your content Insert your content Insert your content Relationships Insert your content
Insert your content

Key Resources Channels

Insert your content Insert your content

Cost Structure Revenue Streams

Insert your content Insert your content
 33

Funnel

AWARENESS Insert your content

DISCOVERY Insert your content

EVALUATION Insert your content

INTENT Insert your content

PURCHASE Insert your content

LOYALTY Insert your content

 34

Team Presentation

Imani Jackson Marcos Galán Ixchel Valdía Nils Årud

JOB TITLE JOB TITLE JOB TITLE JOB TITLE
Blue is the colour of the clear Blue is the colour of the clear Blue is the colour of the clear Blue is the colour of the clear
sky and the deep sea sky and the deep sea sky and the deep sea sky and the deep sea
 Competitor Matrix 35
HIGH VALUE 2

Competitor
Compet
itor
Our company

Competitor

HIGH VALUE 1
LOW VALUE 1

Competitor

Competitor Competitor

LOW VALUE 2
 36

Weekly Planner
SUNDAY MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY

9:00 - 9:45 Task Task Task Task Task Task Task

10:00 - 10:45 Task Task Task Task Task Task Task

11:00 - 11:45 Task Task Task Task Task Task Task

12:00 - 13:15 ✔ Free time ✔ Free time ✔ Free time ✔ Free time ✔ Free time ✔ Free time ✔ Free time

13:30 - 14:15 Task Task Task Task Task Task Task

14:30 - 15:15 Task Task Task Task Task Task Task

15:30 - 16:15 Task Task Task Task Task Task Task

 37

SlidesCarnival icons are

editable shapes.

This means that you can:

● Resize them without
losing quality.
● Change fill color and
opacity.

Isn’t that nice? :)

 38
Diagrams and infographics
 39

You can also use any emoji as an icon!

And of course it resizes without losing quality.
How? Follow Google instructions https://twitter.com/googledocs/status/730087240156643328

✋👆👉👍👤👦👧👨👩👪💃🏃💑
❤😂😉😋😒😭👶😸🐟🍒🍔💣📌
📖🔨🎃🎈🎨🏈🏰🌏🔌🔑 and many
more...
 40

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