I. BACKGROUND Kualitas SDM Terobosan SDM Business Units: Jl. Pertamina Raya No ... Babelan Kota Bekasi Utara, Jawa Barat – Indonesia Tel/ fax: (021) ....... E-mail: jakartaprofessional@yahoo.com Website: www.jakartaprofessional.wordpress.com I. BACKGROUND Kualitas SDM Terobosan SDM Business Units: IHR Professional Training Center IHR Professional Services IHR Labor Supplies IHR Book Publication

II . BUSINESS UNITS IHR Professional Training Center Specific Competence Academic Competence Professional Services Translation, Proofreading, Corp. media monitoring & clippings Konsultasi SDM; others related Labor Supplies PJTKI (Overseas Labor Supplies). Administratif, PRT, office boys, dll Book Publication Author’s Book, buku terjemahan Buku Manual AMECO. Buku pelajaran, dll.

III . MODAL DASAR Modal Dasar Rp1,5 miliar: tanah 400 m2 @Rp2 juta/m2=Rp800 jt Gedung 2 lantai Rp700 juta Konversi Modal menjadi 400 LUS Rp3,75 juta/ LUS 1 LUS = 1 m2 tanah LUS dapat diperjual belikan Nominal LUS Rp3,75 juta Representasi nilai komersial pasar Σ LUS = Σ kepemilikan luas tanah m2 Kepemilikan gedung dan fasilitas proporsional dengan Σ LUS.

IV . PENDIRI AWAL 1. ………………. 2………………… 3………………… 4. ………………. 5. ………………. dst Memiliki min 10% LUS = 40 LUS 40 m2 kepemilikan tanah dikonversikan menjadi 40 LUS Tanah SHM ditawarkan Rp1 juta per m2 kepada Pendiri Awal Pendiri Awal berhak membeli max 80 m2 @Rp1 jt dicicil hingga batas waktu tertentu (Perjanjian Terpisah). Min Pendiri Awal 5, Max 9 dengan perhitungan: max (400 LUS:40)-1=9, min 400 LUS: 80= 5. LUS diperjualbelikan sesuai harga kesepakatan (harga pasar) LUS memiliki Privileges a.l. VOTE & VETO LUS dipecah jadi 100 LUSU LUSU tak memiliki Privileges (VOTE & VETO) LUS jatuh ke Ahli Waris

IV . MANAJEMEN PERUSAHAAN “PT IHR” Profesional, transparan, kompetitif. Prinsip Akuntansi profesional. Pemeliharaan “Data Base” Perusahaan. Konflik: amicably or Voting. Capable Personnel (Manager/ Director) Salary and fringe benefits based on professionalism and business feasibility.

IV . SISTEM PELAPORAN KEUANGAN & AKUNTANSI Terminologi Pelaporan: 1. ASSETS: Cash Account Receivables (A/R) Office Supplies (stationeries) Land (Rp800.000.000,-) Building (Rp700,000,000,-) Accumulated Depreciation Office Equipment Vehicles Other Assets

Professional Revenues Labor Revenues Book Revenues 2. LIABILITIES: Loan & Interest Account Payable (A/P) Other Liabilities Capital (Rp1.500 000.000,-): LUS and/ or LUSU 3. REVENUES: Course Revenues Professional Revenues Labor Revenues Book Revenues Office-Rent Revenues Other Revenues

Professional Cost & Exp. Labor Cost & Exp. Book Cost & Exp. 4. EXPENSES: Salaries/ Wages Course Cost & Exp Professional Cost & Exp. Labor Cost & Exp. Book Cost & Exp. Office Expenses Depreciation Expenses Other Expenses