Issue 1. Alternative collective action among business people who can create a healthy business environment and preventing corruption by government officials.
Abuse of authority and power irregularities often occur in the environment of our government. We are aware of corruption and bribery in Indonesia is quite high. The Corruption Perceptions Index is at the level we are 101 out of 183 countries with a value of 3.0 (Transparency International Publications, 2012). The higher the value, the better the perceived state of corruption. We are losing clean with Thailand and Malaysia which is in position 80 and 60, especially by Singapore at No. 5 position with a score value of 9.2.
There are three theories of several experts outside the country in connection with the bribery practices. First of Efficient Grease theory by Wei. In the hypothesis it is believed that if the intensity of meeting entrepreneurs with limited bureaucrats cause a large percentage of bribery. The second of Swamy, who says women are smaller involvement in bribery case. Svenson's third, which states increasingly stringent business competition will lead to the lower percentage of bribes because many costs are used for the production process.
However, some of these theories do not seem to apply in Indonesia. In our country, the greater the intensity of businessmen meeting with bureaucrats, the possibility of bribery becomes larger. Meanwhile, in our country is no different bribery practices between men and women. They have the same opportunities in implementing the practice. Call it, Angelina Sondakh, Wa Ode, and others. In our country the high intensity of competition it also led to the growing opportunities for bribes menyuap.Sebuah of kompasiana writing articles about bribery by Wyeth and Pfizer to the government doctors and midwives that doctors prescribed nutritional products to mothers who have just delivered a baby. Even to the business world kesehatanpun there remains potential bribery from business and government in this case the government doctors. Wyeth products in Indonesia known as Procoal and Promise.
If we want motivation menegok more about this bribery, then there is thought by the management who have been affected by the general system theory (Frederic, Post, Davis, 2006). In accordance with this theory all the systems affected by the host environment. Success in sustaining life due to the ability to adapt. Well adapted to the environment is one of the government's efforts to retain and smooth market sales by giving both money and eat it in the form of material enjoyment.
Businesses interact with their environment not only through market mechanisms. There are mechanisms in transactions that use that will affect business activity. In much the external environment often dealing with government business in the form of political and economic complex, sometimes involving regelasi and deregulation that require lobbying and of course money. To break the chain of bribery, has no mechanism for complaints. Corruption Eradication Commission, an ad hoc institution will follow up on complaints about corruption. Commission for the supervision of business competition. Collective action that can be done is any business entity to be open and honest in business and report any corruption in the earliest symptoms to those institutions.
Issue 2. Unhealthy business competition in a country influenced by culture society. And this is what led to the definition of overhead cost in business is often blurred. To create healthy competition system, need to be clarified definitions and overhead costs that are not allowable.
Due to bribery by the company to the government in any form, charges or expenses increase. In business, of course what matters is profit. But with the cost of bribes, there will be inefficiencies in production for. Hidden costs. No impact on improving the quality of goods, even can degrade the quality of the goods sold. According to economic theory, employers will reduce the cost of production, to benefit as much as possible. So with the cost of these bribes, the allocation for other costs to be reduced. In line with this, employers will be reduced competitiveness, certainly compared with the entrepreneurs whose reign over the net.
Factory overhead costs are generally categorized as production costs in addition to the cost of materials and direct labor costs. When a company also has departments other than the production department all costs incurred in the auxiliary department categorized as factory overhead costs.
Typically, factory overhead costs are defined as auxiliary materials costs, indirect labor costs, and all other production costs that can not be easily identified or charged directly to a specific order or peroduk.
Factory overhead costs can be classified into three groups, namely:
1. Classification by type of factory overhead costs.
Production costs are included in factory overhead costs are grouped into the following categories:
a) Cost auxiliary materials,
b) Indirect labor costs,
c) repair and maintenance costs,
d) Depreciation of assets,
e) Cost of insurance,
f) The cost of electricity, and others.
2. Classification according to the factory overhead cost behavior in relation to changes in volume activity. In conjunction with the change in the volume of activity, factory overhead costs can be grouped into:
a) fixed manufacturing overhead costs,
b) variable overhead costs,
c) semi-variable factory overhead costs.
3. Classification of manufacturing overhead costs in conjunction with the department. Components of overhead views of the relationship with the existing departments within the company, factory overhead costs can be grouped into:
a) direct factory overhead departments,
b) indirect factory overhead departments.
By some definitions, then the cost of such activities official reception, banquet in events with government officials, as well as the cost of parcel, parcel widths can not be included in overhead costs to cost of production
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