Asylum becomes the favorite..

As expected, Indonesia’s 2009 Parliament general election has harvested the side effect… Many of candidates are experiencing mental problems and are needing special treatment in asylum. What can I say? this is the logical consequence for not being able to take the loss. In some part of the country region, I see from news, one unsuccessful candidate is in conflict with his people whom he wish to vote for him. He force the villagers to get out of his land property. Quite unreasonable…I guess series of this psychological effect keep increasing at least until the Presidential election ends.


Deepest Condolences for airplane crash…again

A plane crash incident at the beginning of this week, so close to Indonesia general election struck was a horrible going. The 24 crews were all killed when the plane hit a hangar own by Dirgantara Indonesia Corporation (PT DI), a state owned plane manufacturer located at Husein Sastranegara air force base.
This accident certainly leaves us a pain in each people heart. It makes the list of plane crash accident even longer….
From the very bottom of my heart, I express my deepest condolence for the brave souls who were leaving before us. May the be rest in peace.

General Election 09

Countdown to the Indonesia president and parliament election is getting closer, less than a month to go. As opposed to the the last general election, recent system offers a different approach. It’s virtually different indeed.
In last election, people votes primarily for political party. Then the most voted parties will determine candidate for people to sit in the parliament and the candidate for president too. In other words, we were like buying cat in the sack, cause our president was not chosen by the people.
I see current election mechanism is very different. Recent representative candidates must now anticipate for extra money, one for campaigning themselves and one for contributing his/her political party. No wonder many health authorities are preparing extra services and spaces related to mental hospitals. With limited hot seat targeted as opposed to huge number of candidates, added with high tension seasoning, there will be high probability that part of these people will enter the services…scarry….

28th International Conference on Conceptual Modeling

Read the complete version to website

The International Conference on Conceptual Modeling is a leading international forum for presenting and discussing current research and applications in which the major emphasis is on conceptual modeling. Topics of interest span the entire spectrum of conceptual modeling including research and practice in areas such as theories of concepts and ontologies underlying conceptual modeling, methods and tools for developing and communicating conceptual models, and techniques for transforming conceptual models into effective implementations.

We encourage submissions relating to all aspects of conceptual modeling defined broadly, and particularly encourage work on topics of emerging interest in the research and development communities.

Call for Papers

Scope of the Conference

The International Conference on Conceptual Modeling is a leading international forum for presenting and discussing current research and applications in which the major emphasis is on conceptual modeling. Topics of interest span the entire spectrum of conceptual modeling including research and practice in areas such as theories of concepts and ontologies underlying conceptual modeling, methods and tools for developing and communicating conceptual models, and techniques for transforming conceptual models into effective implementations. We encourage submissions relating to all aspects of conceptual modeling defined broadly, and particularly encourage work on topics of emerging interest in the research and development communities.
Topics of Interest

We solicit submission of original research, as well as experience and vision papers from both researchers and practitioners. We welcome any topic where conceptual modeling is a major theme. Specific examples of topics of interest include, but are not limited to, conceptual modeling as applied to:

* Information Modeling Concepts, including Ontologies;
* Ontological and Conceptual Correctness in Modeling;
* Logical Foundations of Conceptual Modeling;
* Web Information Systems;
* Mobile information systems and pervasive computing;
* Service-Oriented Computing and Enterprise Architecture;
* The Semantic Web;
* Semistructured Data and XML;
* Information and Database Integration;
* Information Retrieval, Organization, Summarization, and Visualization;
* Design Methodologies and their Evaluation;
* Software Engineering and Tools;
* Requirements Engineering;
* Reuse, Patterns, and Object-Oriented Design;
* Reverse Engineering and Reengineering;
* Quality and Metrics;
* Empirical Studies of Conceptual Modeling;
* Conceptual Change and Schema Evolution;
* Maintenance of Information Systems;
* Management of Integrity Constraints;
* Active Concepts in Conceptual Modeling;
* Spatial, Temporal, and Multimedia Aspects in Conceptual Models;
* Metadata, its Interpretation and Usage;
* User Interface Modeling;
* Knowledge Management Systems;
* Groupware and Workflow Management;
* Data warehousing, data mining, and business intelligence;
* E-Learning, E-Business and E-Government; and
* Other Advanced and Cross-Disciplinary Applications.

Submission Guidelines

Since the proceedings will be published by Springer in the LNCS series, authors must submit manuscripts using the LNCS style. See this site for style files and details. The suggested number of pages is 14, and the maximum number of pages is 16. Manuscripts not submitted in the LNCS style or having more than 16 pages will not be reviewed and thus automatically rejected. (The final, camera-ready version must not exceed 14 pages to avoid page charges.) A paper submitted to ER 2009 cannot be under review for any other conference or journal during the time it is being considered for ER 2009.

Submission to ER 2009 will be electronically only. Authors are asked to submit an abstract first, and then to upload the full paper. The online submission system will be available soon.

Where to go, accounting profession?

When thinking about accounting education in Indonesia, my highest concern is creating as well as sustaining a proven accounting graduates in the market. Market is increasingly demanding them to be more responsive and adaptive with recent business development. They are not projected merely as a scorekeeper and operationally-centered worker. Nor do they expected to master on just audit skills.

Have Indonesia universities done the utmost to accomplish the goal? well, I guess, the dream is still long way to go. Many of these accountant wannabe supplier still struggle to meet the basic needs such as minimum number of students, teaching staff wealth, and many more. It doesn’t mean that, I by no means, don’t credit the current achievement. Only, I just feel that there is something missing in shaping our students internally.

What I see on current process is that we undeliberately transform them into what I call an accountant with limited organizational view. We place them in a tunnel of limited capability along the way, fueling them with merely basic capability with no limited knowledge of how organization works as a weapon. If they turn out to be auditor, they’re just an auditor with a limited view of enterprise.

The emerging information era and a rapid complexity and risks in business have transformed market expectation on them to be an information workers and business analyst. They are now expected to provide solution for business challenge instead of just merely providing number crunching for the executive annual/monthly meeting, and leave those execs to decide next course of action. Accounting graduates should position themselves to be an integral part of the organization, whatever their role will be, be it an auditor, consultant, tax consultant or other roles. And I guess the most appropriate role they can take is as an analyst. To be a business/system analyst, one ought to be knowledgeable about specific organization’s business processes. They must know how information flows from one state to another.

A part of crucial element constituting accounting expertise is the mastery of information system. University must revamp their orientation to produce a capable user or an excel project manager. They must start to think their students as a future analyst, who will address both user needs and IS development project.

Most determining women – my own version

The newly appointed Pertamina CEO Karen Agustiawan raised different comments over her next steps for rescuing this state-owned oil company. To me, the assignment probes me to nominate Indonesia women who are inspiring in business and leadership within the last ten years.

The list is obviously subjective, based on my own feeling :). They may be public figure. Furthermore, the ordering doesn’t indicate superiority. So feel free to think about other figures or add it on your own list:

1. Sri Mulyani
Starting her career as lecturer at Faculty of Economics, University of Indonesia, Dr.Mulyani now bears responsibility to drive Indonesia future economic to be better and more stable as a Minister of Finance. She earned her doctorate from the University of Illinois at Urbana-Champaign. After the so-called monetary crisis in Indonesia (1997- now?), her name started to emerge in many economics discussion in many media. Some of her profesionall recognition I guess are 2006 best Asia Finance Miniter by Emerging Market, the 2nd Indonesia most influencing woman on Globe Asia version, and the 23rd the world most influencing woman Forbes version in 2008. I still recall several occasions where I saw her in the TV arguing and debating her opponents, which sometimes led to a furious debate. One thing I can’t accept is when she took a role in International Monetary Fund. To me, it’s like working for someone who has a hidden and adverse agenda to you.

2. Betti Alisjahbana
In Indonesia, Alisjahbana clan brings their own reputation for being a talented people with a very impressive track record of academic. Alisjahbana is a family name, taken from a everlasting reputable Indonesian author, Sutan Takdir Alisjahbana. Though not a direct I may say that the importance of education runs in the family. Born in Bandung, 2 August 1960, Ms.Alisjahbana was raised with many kind of academical activities. She graduated from a nationally reputable Bandung Institute of Technology with major in Architecture. Her highest achievement in career is to role as an CEO of IBM Indonesia, quite amazing for an architecture.

3. Eva Rianti Hutapea
Mrs.Hutapea was a CEO of Indofood, one of the Indonesia’s largest instant noodle producer. From tokoh indonesia , she mentioned three success factor: opportunity, capability and luck.She is regarded as the woman behind the rescue of Indofood due to the huge loss of Rp. 1,2 trilion in 1997. Its biggest revenue source, instant noodle sales plummeted to 7.8 billion packages. Her success in rescuing Indofood made her being awarded as Indonesia Best CEO on Swa Magazine version. Additionally,

4. Rini Suwandi
I know little about her, but I started to recognize her when she was as A Minister of Industrial and Trade when Megawati acted as President of Indonesia. Sometime before being a minister, she was named as a CEO of Astra International, a holding for a number of leading Indonesia’s companies. Most of her time was spent abroad, yet, it doesn’t make her forgeting her root as Indonesia.

5. Karen Agustiawan
Obviously, her update is the most sought-after news recently. She challenges male domination of oil and gas industry by chairing the first person at Pertamina, state-owned oil corporation. Before appointed as president director of Pertamnina, she was also first woman to head the state company’s upstream division, responsible for the management of the company’s drilling rigs, a job which was once seen as too macho for a woman. Graduated from Bandung Institute of Technology, major at physical engineering, she has also been roaming about oil and gas industry from Mobil Oil, CGG Petrosystem, Halliburton, before eventually joined Pertamina.

7. Widyawati
A very famous artist and still enchantedly charming to me. Her husband, Sophan Sopiaan, is also a famous actor from early 70s. They made Indonesia fell in love and made them Indonesia sweetheart from the first time they show up in movie industry until now. Her husband passed away when a street accident took his life during his travel with bikers club to promote nationalism.

8. Mari Elka Pangestu
Ministry of Trade.

9. Miranda Gultom
Deputy Governor of Indonesia Central Bank.

Number n….. Mrs.Taufik Kiemas’s wife???
Well….this one? no comments :)

Human Inflation

A writing I get from my fellow Ebi….You might want to see his blog to. Visit his at: A very nice article and so moving

One afternoon in 2002, I met a friend by a coincidence. It was right outside the Mandarin Hotel in Sudirman Road. He was just come back from Germany, to see his brother and grandma. Well, he is half Germany.
“what’s new from Germany ?” I asked. “I found a new theory.” He replied. “What’s the theory?” I said enthusiastically. He always was an inspired friend to talk with. I love the way he conveyed his idea. Thought-provoking but yet never want to be dominant speaker. He listened to you as if you have his full attention. And most of all he is a very resourceful man. He once come to my room in University of Indonesia’s dormitory and give me “Food for thought” as preparation before heading to International Student Festival in Throndheim, Norway, back in 1999. And he had to walk to train station late at night, not to mention in the dark scary part of UI’s forests. Hmmm…. suddenly I miss that conversation!

Anyway…. The theory that we were talking under that burning sun and polluted air on Jalan Sudirman was new for me. He said”I think inflation is not only on money, Ebi. It also applies on human. I found that human is worth more in Germany than here in Indonesia ”Well….I was having some short of “racism” paranoid, at one moment, but then I asked “How could you come up with such a conclusion?”
“In Germany, I found that human is treated better than here. Look at the place where we stand here. Just a small pavement for pedestrians, a lousy transportation, not to mention low-quality and expensive education” He replied.
“That might be because we have so many population and Germany has only a few population” He explained further ”As the number of people increase, its individual value is decreasing, isn’t it the same as inflation? The more money in the country, the less its value since its purchasing power decreased” This “human inflation” theory has never been so much valid for me before this morning. Almost all national media in Australia put the story of two miners who was entombed 1 km underground for two weeks, and eventually make a great escape. Surely, the first two weeks news was much influenced by this so called tragedy. It even outweighs the news on interest rate raised by RBA which impacts most of mortgage holders. Two human lives make a difference in the last two weeks media colours. People concern about it. The government and labour associations speak out about the case. In short, they put efforts to save these two lives.

Not let’s come back to Indonesia. How would the reaction if the same things happened. I believe we could not hope to much cover on the same story. People have “got used” to such news. Death due to bus crashed by train or other traffic accidents, due to natural disasters, mal-nutrition babies, etc…etc…(not to mention death due to criminal acts)

Is there such a human inflation? Are we valuing less when we have more? Isn’t saving one life equal to saving the human as a whole? I don’t want to answer it simply because sometimes the fact is too far from the norm.

Steve Job’s health, accounting materiality and disclosure..

We know already bout what happened to Apple’s Steve Job’s current health. What is seemingly intriguing to me is the impact of his condition to what happened on the stock floor. According to the SEC’s Regulation Fair Disclosure (Reg FD), public companies are required to disclose “material information” to all investors simultaneously. Obviously, this rule attempts to limit insider trading that occurred because of the information leak that might lead to action imbalances due to information asymmetry of selective disclosure.

The disclosure of SJ’s health made Apple shares plumed to $192.24 from May 2008. Following to the story, rumors over the need to have SEC further investigation arises. The question is, does Apple screw up the investors with this health information? Here comes accounting practice on materiality and disclosure to play the role. From my viewpoint, determining whether Apple violates the rule should be considered from two consecutive factor, putting aside that the information is potentially misleading (validity). First, identify the level of materiality and second, examine what level of disclosure taken to respond the materiality.

The definition of “material information” is somewhat subjective, but it’s essentially anything that investors would likely thing as important driving forces on every investment decision will be taken. In Apple case, though materiality is quite subjective, it’s more black and white conclusion that its disclosure cousin. Anything that has substantial effect on corporate’s earning, and off course eventually owner’s wealth, is material. And to me, for company like Apply, SJ figure is determining, hence material to accounting reporting. Bottom line, if you’re not sure, disclose it. Ok, done with materiality. Did Apple disclose it? sure they did..but how they disclose?…let’s jump to disclosure.

Disclosing a particular information is more tricky than materiality. Say you wanna disclose this health problem to the dance floor, but in what ways?. Article by Steve Tobak from provides a nice way of doing disclosure in one sentence, “how long can a company keep material information confidential before it leaks?”. So, if company feels that the leak to become reality is highly likely, it better discloses the information sooner than later. But be careful not to think that disclosure should be done after the information is leak. I’m not saying that disclosure equivalent with the leak of information.

So, question should be posed first is whether leak takes place in relation to SJ’s email to his employee? if yes, is it intentional? The answer should be seen to the action that follows the leak. If the time the leak precedes the disclosure is long,than violation of Reg FD happens. But if the disclosure is issued immediately, Apple’s hand should be clean.

Anyone wants to comment?

SAP ERP Business Process

I guess this short description about SAP would attract accountant to make a career no only in audit and tax.

Demand for finished products from customer will be recorded by Sales department in a sales order document. Sales order data can be analyzed by Inventory department. If there are not enough finished products in
current stock, the sales order can trigger a production order that request the Production department to start producing the finished products. In order to produce the finished products maybe it requires some raw materials that have to be bought from vendors. The production order can trigger a purchase requisition for the raw materials. The purchase requisition will be processed by Procurement department to be a purchase order that is sent to vendor. Vendor will deliver the raw materials and Inventory department will receive them.
Accounting department will record the vendor’s invoice and Finance department will process the payment. Once the raw materials are available, the Production process begins. Then the finished products will be
delivered to the customer, and Finance department will send invoice to the customer.All of the above processes need man powers that are managed by HR department and paid by Payroll Accounting department.

All of the above processes can be recorded by SAP R/3 in:
* Sales and Distribution (SD) module.
* Production Planning (PP) module.
* Material Management (MM) module.
* Finance & Controlling (FI/CO) module.
* HR Module.

Certain transactions in the above example also trigger accounting business process. FI/CO module posts accounting documents for some transactions that have an accounting effect in SD, PP, and MM module,
such as finished products issue for sale to customer, raw materials receipt from vendor, etc. These processes will affect the financial reports such as Balance Sheet and Profit & Lost Statement.

Pusat Studi ERP Indonesia

[Call For Papers] Asia Modelling Symposium 2009

Deadline : 31 Januari 2009.
AMS2009 will be held over 3 day period in Indonesia, with days 1 and 2 on 25 and 26 May in Bandung and day 3 on 29 May in Bali. For participants starting their trip in the UK, the conference organizers are preparing a 10 day travel and accommodation package to include 4 days in Bandung and 6 days in Bali, details will be made available on this website in due course.


Call for Papers
The Symposium will focus on all aspects of modelling and simulation techniques, particularly those involving intelligent and hybrid intelligent systems in engineering, remote sensing and wireless technologies. Models in computational intelligence, hybrid and connectionist systems, evolutionary algorithms and fuzzy systems are used by designers, implementers and managers to improve understanding, evaluation and assessment. Modelling and Simulation techniques provide fundamental support at all stages of the life cycle in application areas such as industry, business, energy, transport and the environment.

Papers are invited in these and other areas:
– Industry, Business and Management
– Algorithms, Methods and their Applications
– Methodologies and Tools
– Energy, Power Generation and Distribution
– Distributed Systems and Networks
– Geographical Information Systems (GIS)
– Environment and Health
– Education and Training
– Bioinformatics
– Remote Sensing applications & technologies – Robotics, Fuzzy modelling, Control and Automation
– Software Agents and Agent Based Simulation
– Knowledge and Data Mining
– Neural Networks and Evolutionary Computation
– Swarm Intelligence & Technology
– Architectures of Intelligent Systems
– Image, Speech and Signal Processing
– Internet Modelling, Semantic Web and Ontologies
Submission Guidelines
You are invited to submit:
– full paper of 6 pages (A4 format) for oral presentation,
– proposal to organize a technical session and/or workshop.

Submissions must be original, unpublished work containing new and interesting results that demonstrate current research in all areas of intelligent systems modelling and simulation and their applications in science, technology, business and commerce. As in previous years (see AMS2007 and AMS2008 on the IEEE website) the proceedings of the Conference will be published in the IEEE Digital Library. The conference is organised by Asia Modelling and Simulation Society and is co-sponsored by

– IEEE UK &RI Computer Chapter
– Asia Modelling & Simulation Society
– UK Simulation Society
– European Council for Modelling & Simulation

Submission implies the willingness of at least one of the authors to register and present the paper. All papers are to be submitted electronically,- see full instructions under Paper Submission below, in PDF or Word format. All papers will be peer reviewed by at least three independent referees of the international program committee of AMS2009.

Authors of the best papers will be invited to revise and extend their work for publication in a special issue of theInternational Journal of Simulation: Systems, Science and Technology.
Conference website: