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KELOMPOK 3 PRISKA KALALO (1613009) ADE INDAYANI KALENGKONGAN (1613087) ROSTIKA SARI BANGLANGIK (1613107)
Kas merupakan aset yang paling mungkin untuk digunakan dan dibelanjakan dengan tidak tepat. Kas meliputi uang logam, uang kertas, wesel, cek, dan bilyet giro atau dokumen lainnya yang dapat tersedia serta bernilaikan uang . Berikut beberapa definisi yang terkait dengan kas menurut (Kartika, 2016) kas kecil : terjadi jika entitas melakukan transaksi pengeluaran uang dengan jumlah kecil. Bank : saldo kas yang tersedia pada rekening entitas di Bank yang dapat sewaktu-waktu digunakan. Setara kas : investasi jangka pendek yang siap di konversikan ke kas dan dekat dengan tanggal jatuh temponya sehingga tidak memberikan risiko yang signifikan pada tingkat bunga. A. Pengendalian Kas Berikut ini adalah beberapa cara untuk mengendalikan kas 1. Adanya karyawan kusus yang menangani penerimaan kas. 2. Adanya pemisahan tugas antara yang menerima, mencatat, menyetujui, dan menyimpan kas. 3. Setiap transaksi harus di dukung dokumen. 4. Dilakukannya pengecekan terhadap kas secara berkala. 5. Dibuatnya perencanaan arus kas. 6. Pengendalian penerimaan kas dan pengeluaran. 7. Lakukan rekonsiliasi bank. 8. Dibuatnya pengelolaan kas kecil.
TUGAS AKUNTANSI TENTANG KAS DAN PENGENDALIAN
SEA ICE GROWTH MANAGEMENT (further information to Arctic compendium) Introduction: Methods in Use by the Russian Federation v. Novel Method Proposed The Sea Ice area can be manipulated and has been manipulated in the past under favorable conditions and under correct planning procedure by the Russian Federation. These principles can also be applied elsewhere under the right prevailing conditions facilitating their potential widespread use - if deemed beneficial. Here in this compendium assessment a novel method of sea ice manipulation has been proposed which is an inversion of the methods of sea ice area manipulation in use. In a novel way here, the sea ice is being constrained for the favored effects rather than the sea ice being released as per Sea Ice Demolition or Sea Ice Creation methods that are currently in use or have been used in the past to manage sea ice growth in Russian Federation. Sea Ice Demolition Description of Sea Ice Demolition. Captain Kramsin (an ice breaker operated by the Russian Federation) has been used in the past for sea ice manipulation operations in the Arctic and Subarctic regions where sea ice formations occur. Sea Ice Demolition has been in use especially in Amurskaya Bay area where sea ice removal has been organized to extend the fishing seasons for the trawler fleets. Its climatic effect is to introduce earlier onset of the spring season at the desired area with ice free sea surface for the trawler fleet. The enhancement of warm season varies from 2 weeks to 1 month with average local temperature gain hovering at about +2C. The precise operational constraints for sea ice removal has been minimum of 25-28 meter sea depth to allow for safe operation of the ice breaker (Captain Kramsin). The ice breaker ship is then driven along as near the Eurasian coastal margins as possible - following it as precisely as possible to facilitate maximum loosening of landfast (= land joining) sea ice. The operation in Amurskaya Bay is conducted when the weather forecasts indicate reliable prevailing western or north western winds that is of sufficient duration to push sea ice to warmer ocean area where it then subsequently melts away. The albedo effect enhances warming of sea water in areas where ice has been released and being close to the coast, also facilitates earlier snow melt depending how winds move thereafter. The favorable time of year for sea ice demolition is after the vernal equinox when spring sunshine gains strength and makes the desired effect. Note also an article in the compendium proposing a likewise activity for alternate and opposite use: release of long wave radiation into winter darkness. In that instance sea ice demolition would be carried out after autumn equinox when there is absence of sunlight absorption. This would produce increased heat loss into space for purpose of increased ocean water cooling. (See: Sea Ice Breakup In Winter, compendium pp. 33-34, method explored by McCracken (2009), Hunt et. al. (2020), Armstrong McKay (2022), and myself Albert Kallio in context when assessing operations of ice breaker Captain Kramsin (2000-2007) for Sea Ice Demolition and Sea Ice Creation purposes in Geoengineering forum and elsewhere. Sea Ice Creation Description of Sea Ice Creation. It can be used for sea ice manipulation operations in the polar regions of the both hemispheres where sea ice formations occur. Sea Ice Creation occurs naturally especially around the continent of Antarctica where strong winds form waves which then break up forming sea ice that is carried out by the winds. During the Austral vernal equinox the availability of insolation decreases. This then cools air which facilitates ice growth in prevailing favorable ice transportation conditions created by strong formation of polar vortex and Antarctic Circumpolar Sea Current. This results an extremely rapid and widespread sea ice growth around Antarctic virtually every season (excepting that of sole Austral winter of 2022-2023 when winter freezing largely failed). Its climatic effect is to reduce marine long wave radiation of the Southern Hemisphere seas of the Antarctic and Sub-Antarctic due to growth of ice cover and snow on it. However, it has positive environmental effects there for providing birds and seals resting places on the open seas. Artificial Sea Ice Creation in Northern Hemisphere will have to take place after Autumn Equinox to avoid prohibiting insolation effects earlier in the season. If the purpose is to enhance sea ice area or sea ice extent (a definition of the latter being sea ice area which as 20% or over covered by sea ice) the winds may have to be northward or north eastward earlier in the season, but into almost any direction at the peak of the cold season. The question to be answered here is whether it is beneficial (by gaining sea ice area or sea ice extent) or detrimental (by decreasing sea water ventilation in form of loss of long wave radiation or decreased oxygenation of sea water or decreased absorption of carbon dioxide, a greenhouse gas). The Sea Ice Creation has been viewed detrimental by engineering concept of “Sea Ice Breakup In Winter” (See: Sea Ice Breakup In Winter, compendium pp. 33-34, method explored by McCracken (2009), Hunt et. al. (2020), Armstrong McKay (2022), and myself Albert Kallio in context when assessing operations of ice breaker Captain Kramsin (2000-2007) for Sea Ice Demolition and Sea Ice Creation purposes in Geoengineering forum and elsewhere. Novel Method Proposed Novel Method Proposed which the compendium has titled “Sea Ice Management” differs from Sea Ice Demolition and Sea Ice Creation techniques which both endorse loosening of the sea ice from its landfast constraints to produce the desired effects that has been used or that has been proposed to be used for the desired geoengineering purposes. In case of “Sea Ice Management” the purpose is the opposite to constrict the movement of sea ice to retain it in areas to keep seas ice free or ice covered. Therefore, it would be better to split into two more descriptive terms: Sea Ice Constriction to Create Ice Free Ocean Surface or Sea Ice Constriction to Retain Ice Covered Ocean Surface. The matter has been discussed Rowe, Mark & Kallio, Veli A.: “Can space mirrors save the planet? As it becomes ever clearer that simply cutting back on carbon emissions isn’t going to save the poles”, Royal Geographical Society - Institute of British Geographers (RGS-IBG), Geographical, Special Issue: “Polar Regions in Peril”, Pages: 40-43, Nov 1, 2009, and reproduced print by Cambridge University Press. https://www.academia.edu/4302181/Rowe_Mark_and_Kallio_Veli_A_Can_space_mirrors_save_the_planet_As_it_becomes_ever_clearer_that_simply_cutting_back_on_carbon_emissions_isn_t_going_to_save_the_poles_ The proposed areas identified for “Sea Ice Management” as per Sea Ice Constriction to Create Ice Free Ocean Surface or Sea Ice Constriction to Retain Ice Covered Ocean Surface are: Queen Elizabeth Islands (Nunavut, Canada), other island channels in the Canadian Archipelago (also nicknamed as the Garlic Press System i.e. Arctic Sea Ice Forum [ASIF]), the Svalbard Archipelago (Norway), and Franz Joseph Land (Russian Federation). The prime candidate for suspension cabling (and mesh wire net) to retain sea ice are the Nares Strait which carries 2% of Arctic sea ice to the melting areas of the seas at the Baffin Bay. The exact line up being two channels, the West Channel (Ellesmere Island to Hans Island) and the East Channel (Hans Island to Greenland) due to short cable and mesh wires required to stop large amount of sea ice movement. The result of surface lifted cabling and buoys is to create sea ice congestion behind which then freezes and further enhances blockage of movement of sea ice and ice bergs too. In case of risk to sea cabling system, it is then lowered to seafloor to prevent damage if or when ice berg(s) cause(s) excessive pressure against the retention systems. Care must be made that entanglement of sea life is not caused with the cabling (i.e. whales, greenland sharks, seals etc). The suitable cable is one used for suspension bridge deck in civil engineering for road or rail bridges where good records of use are readily available. The financial justification in case of Queen Elizabeth Islands is to keep the main passage of North West Passage clear of sea ice, in other words to keep the garlic press system closed. This reduces sea ice south side of cabling system and increases sea ice retention north side. However, if there is a total melt of Arctic Sea Ice the system will not provide any benefits until and if new sea ice begins to form to replace the lost one (in case of total melt event). In case of the Fram Strait, costs increase considerably due to requirement of stilts on shallow waters off North East Greenland corner from the Peary Land to the Independence Fjord facing the Fram Strait and the Svalbard Archipelago. The Fram Strait loses 10% of Arctic Sea Ice to North Atlantic Ocean’s sea ice melting areas. Very heavy concrete and rock anchorage or pinning to the seafloor makes this blocking of the lower-able barrier much more challenging and costlier. The buoys and cables are surfaced by compressed air and retreated by letting water to refill the floats that bring system to sea surface to constrain sea ice movements.
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