This research tries to compare financing system of housing credit amongs to common bank and sharia bank. The purpose of this comparation is to know the differences of financing system of housing credit by Bank Jabar Banten (BJB) and Bank Jabar Syariah which used to be sample. People only know if common bank used interest as rates in return and sharia bank did not use it. The factors will be compared are conditions apply, proccess of housing credit applied, akad or initial requirements, calculation of installments, and treatment of customers who late on paying or paying before the time. Based on the analysis that has been done, it can be concluded that Comparison of credit provision in Conventional Bank BJB with murabahah financing at Bank BJB Syariah have many equations in procedure and requirement file. It's just that on the aspect of the contract / agreement has a difference. In conventional banks fully use the system of interest. While in syariah bank apply murabahah contract with profit sharing system from service advantage and real transaction.

The purpose of this study was to instruct the influence of emotional intelligence on the level of understanding of accounting, this study took the population of accounting students in the city of Bandung. In the final stage take 150 subjects. Intellectual intelligence is not the dominant factor in one's success. In business social life, many intelligent scholars who during their studies at Higher Education have always been excellent students, but when entering the workforce, they become subordinates of their classmates who barely have sufficient academic achievement. A life success is more determined by emotional intelligence, which has many aspects related to personality. This study took the accounting student population in the city of Bandung. In the final stage take 150 subjects. Based on the results of the study, emotional intelligence has a positive and significant effect on the level of understanding of accounting.

Target costing method is one good method used in an effort to reduce production cost. With more efficient production costs companies will earn greater profits. To know the implementation of target costing needs to be done 3 stages of calculating the cost of production based on company calculations, value engineering, and applying it into the calculation of production costs. This study aims to determine how the implementation of target costing method in the calculation of production costs on the CV. HOKI Production. The results showed that to make a T-shirt product combed cotton material per unit cost Rp. 69.972.000,00 after using target costing to Rp. 67.673.600,00 to make T-shirts product polyester material per unit Rp. 18.143.000,00 after using target costing to Rp. 16.426.600,00 to make the shirt product per unit cost Rp. 32.419.500,00 after using target costing to Rp. 31.757.600,00 to make jacket product per unit cost Rp. 4.557.000,00 after using target costing to Rp. 4.295.550,00 the conclusion that can be taken from the research is that after using target costing method of production cost become more efficient and profit targeted company can be achieved.

Profesi akuntansi memiliki tantangan yang semakin besar dengan diadakannya Masyarakat Ekonomi ASEAN (MEA) yang berlangsung di tahun 2015. Masyarakat Ekonomi ASEAN tidak hanya membuka arus perdagangan barang atau jasa, tetapi juga pasar tenaga kerja profesional, seperti dokter, pengacara, akuntan, dan lainnya. Pada intinya, MEA akan lebih membuka peluang tenaga kerja asing untuk mengisi berbagai jabatan serta profesi di Indonesia yang tertutup atau minim tenaga asingnya. Sejumlah syarat yang ditentukan antara lain kewajiban berbahasa Indonesia dan sertifikasi lembaga profesi terkait di dalam negeri. Persaingan yang sangat ketat perlu disiapkan oleh para mahasiswa akuntansi di Indonesia untuk bersaing dengan lulusan dari luar. Maka dari itu mahasiswa akuntansi perlu menyiapkan strategi untuk memilih jalur karir yang akan dipilih sebelum menjadi sarjana akuntansi. Pemilihan jalur karir bagi mahasiswa adalah tahap pertama dalam menentukan karir. Mahasiswa akuntansi diberikan banyak pemilihan dari beberapa profesi akuntansi atau diluar akuntansi. Penelitian tentang pemilihan jalur karir mahasiswa akuntansi telah banyak diteliti, akan tetapi penelitian seperti ini belum pernah dilakukan pada Jurusan Akuntansi di Politeknik Pos Indonesia. Penelitian ini bertujuan untuk meneliti pemilihan jalur karir mahasiswa Akuntansi di Politeknik Pos pada Tahun 2016. Penelitian ini menggunakan metode kuantitatif rancangan deskriptif, diteliti pada tahun 2016 di bulan Oktober menggunakan kuesioner dengan teknik whole sampling menggunakan sampel 56 mahasiswa. Dari hasil yang didapatkan menunjukkan mayoritas mahasiswa pada jurusan akuntansi di Politeknik Pos Indonesia tahun 2016 adalah wanita dan pemilihan jalur profesi yang paling banyak diharapkan oleh para mahasiswa adalah akuntan perusahaan. Dan mayoritas mahasiswa memilih Indonesia untuk bekerja.

This research is designed to create financial reports using the Spreadsheet application. The application was chosen because many companies in Indonesia, especially MSMEs, process and prepare financial reports using spreadsheets in Microsoft Excel. Many companies have used integrated computer software-based accounting applications, but they still use Spreadsheets in Microsoft Excel as initial data as well as corporate backup data. There are also many companies that still use traditional methods in financial accounting, one of which is PD Padaringan Rice. The company is still recording accounting manually, it is related to funds to buy an integrated accounting application, therefore it is necessary to make a model of the company's financial reporting work using the Spreadsheet program. This is expected to help PD Padaringan Rice and other SMEs who want to make financial reports easily, cheaply and in accordance with SAK ETAP using the Spreadsheet application in Microsoft Excel