Percakapan Kode Etik Akuntan Indonesia
Septiana Samsul (21208459)
Sri Wahyuni (21208194)
Wida Nur Safitri (21208406)
Wida : Yu tw ga apaan itu kode etik akuntan indonesia?
Ayu (Sri ) : Setau na sih kode etik akuntan indonesia itu panduan dan aturan bagi semua anggota nya, baik akuntan publik nya atau ga yang kerja di lingkungan dunia usahanya, instansi pemerintah, atau ga lingkungan dunia pendidikan dalan tanggung jawab profesionalnya.
Wida : Kalo lu cuy tau ga apa guna nya kode etik akuntan indonesia ?
Acuy (Septiana) : Kalo kata gw sih tujuannya buat memenuhi tanggung jawabnya ama standar profesionalisme tinggi, yang mencapai tingkat kinerja tertinggi dengan orientasi ama kepentingan publik, trus buat dapet tujuan nya ada empat kebutuhan dasar yang harus dipenuhi
Ayu (Sri) : Apaan tuh empat kebutuhan dasar nya?
Wida : Yang pertama profesionalisme, kedua kredibilitas, ketiga kualitas jasa trus yang terakhir kepercayaan
Sabtu, 05 November 2011
Organisasi Profesi yang Ada di Indonesia
Organisasi Profesi yang ada di Indonesia
1. Organisasi Profesional
2. Ikatan Arsitek Indonesia
3. ISACA
4. American Psychological Assocition
5. Ikatan Dokter Indonesia
6. Masyarakat Komputasi Indonesia
7. Asosiasi Bimbingan Konseling Indonesia
8. Ikatan Naturopatis Indonesia
9. Perdami
10. Group Fisikawan Teorotik Indonesia
11. Ikatan Pustakawan Indonesia
12. Perhimpunan Advokat Indonesia
13. Himpunan Fisika Indonesia
14. Ikatan Sarjana Farmasi
15. Perhimpunan Fitopalogi Indonesia
16. Himounan Fisika Indonesia
17. Institut akuntan publik Indonesia
18. Ikatan Akuntan Indonesia
19. Persatuan Ahli Farmasi Indonesia
1. Organisasi Profesional
2. Ikatan Arsitek Indonesia
3. ISACA
4. American Psychological Assocition
5. Ikatan Dokter Indonesia
6. Masyarakat Komputasi Indonesia
7. Asosiasi Bimbingan Konseling Indonesia
8. Ikatan Naturopatis Indonesia
9. Perdami
10. Group Fisikawan Teorotik Indonesia
11. Ikatan Pustakawan Indonesia
12. Perhimpunan Advokat Indonesia
13. Himpunan Fisika Indonesia
14. Ikatan Sarjana Farmasi
15. Perhimpunan Fitopalogi Indonesia
16. Himounan Fisika Indonesia
17. Institut akuntan publik Indonesia
18. Ikatan Akuntan Indonesia
19. Persatuan Ahli Farmasi Indonesia
ETIKET
ETIKET
PENGERTIAAN ETIKET
Guys tw ga apaan artinya etiket?
Klo menurut aye sih etiket itu suatu sikap kaya sopan santun atau aturan lainnya yang mengatur hubungan antara kelompok manusia yang beradab dalam bergaul.
Perbedaan nya etiket ma etika :
Etika ntu aturan yang ngantur perbuatan dari dalam diri kita dan perbuatan nya dateng dari diri kita sendiri, dan apa aja yang kita lakuin selalu datengnya dari diri kita, tanpa ada paksaan dari pihak manapun.
Klo etika ntu perbuataan kita sehari-hari yang kita lakuin dan ngeliat disekitar kita apakah ada yang tersinggung apa ga ma perbuataan kita dan orang yang punya etiket mungkin aja dia bisa boonigin diri sendiri karena perbuatanya itu Cuma ngargain orang yang ada disekitarnya aja ga murni keluar dari hati nuraninya.
PENGERTIAAN ETIKET
Guys tw ga apaan artinya etiket?
Klo menurut aye sih etiket itu suatu sikap kaya sopan santun atau aturan lainnya yang mengatur hubungan antara kelompok manusia yang beradab dalam bergaul.
Perbedaan nya etiket ma etika :
Etika ntu aturan yang ngantur perbuatan dari dalam diri kita dan perbuatan nya dateng dari diri kita sendiri, dan apa aja yang kita lakuin selalu datengnya dari diri kita, tanpa ada paksaan dari pihak manapun.
Klo etika ntu perbuataan kita sehari-hari yang kita lakuin dan ngeliat disekitar kita apakah ada yang tersinggung apa ga ma perbuataan kita dan orang yang punya etiket mungkin aja dia bisa boonigin diri sendiri karena perbuatanya itu Cuma ngargain orang yang ada disekitarnya aja ga murni keluar dari hati nuraninya.
Kamis, 29 September 2011
FAIR VALUE
FAIR VALUE
Sistem akuntansi di Indonesia selama ini menggunakan historical cost (pendekatan biaya perolehan menghasilkan nilai buku). Dengan kondisi pasar yang semakin berkembang sangat cepat, akhirnya konsep horistical cost di anggap tidak cocok lagi, karena tidak mencerminkan nilai pasar, akhirnya digantikan dengan konsep Fair Value.
Fair Value memiliki tiga keunggulan, yaitu laporan keuangan menjadi lebih relevan untuk dasar menggambil keputusan, meningkatkan keterbandingan keuangan, dan informasi lebih dekat dengan apa yang diinginkan oleh pemakai laporan keuangan.
Indonesia baru ingin menerapkan konsep Fair Value secara penuh pada tahun 2012 karena Indonesia mengetahui bahwa pasar sedang bergejolak dan kondisi di dalam negeri juga belum siap. Masalah ketidakpastian Indonesia juga diakui Jusuf Wibisana (Ketua Dewan Standar Akuntansi Keuangan), menurut beliau, memang belum pernak melakukan penelitian tentang kepastian Indonesia dalam Fair Value. Namun demikian, DSAK sudah mnyusun beberapa standar yang semua mengacu pada IFRS/IAS, termasuk didalamnya konsep fair value. Diantaaranya adalah PSAK no 30 tentang sewa beserta PSAK no 8. PSAK no 13 tentang Properti Investasi, PSAK no 16 tentang aset tetap dan PSAK 50 dan PSAK 55 tentang Instrumen Keuangan. DSAK juga menerbitkan buletin teknis sebagai paduan untuk melakukan perhitungan fair value pada standar-standar tersebut. Hampir seluruh Pronouncement the International Accounting Standard Board sudah menerapkan dasar fair value, Indonesia juga akan mengadopsinya.
BAPEPAM-LK dalam beberapa peraturannya telah mengadopsi atau memsukkan konsep vair value, diantaranya IX.E.I tentang Transaksi Material dan Perubahan Kegiatan Usaha Utama, IX.L.I. tentang Tata Cara Pelaksanaan Kuasai Reorganisasi dan IV.C.2. tentang Nilai Pasar Wajar dari Efek dalam Portofolio Reksadana.
Pelaku dunia usaha belum siap dengan fair value, karena mereka belum siap untuk terbuka dan transparan bagi pihak lain atau investor yang ingin melihat isi perusahaan mereka, disamping itu pemerintah atau regulatoe juga bekun benar-benar siap untuk paket-paket regulasi yang menjamin adanya keterbukaan informasi pasar. Salah satu sektor yang belum siap menggunakan fair value adalah perbankan, dikarenakan tidak semua instrumen keuangan atau atau asset bank diperdagangkan di pasar modal. Unruk sektor dana pensiun sudah menerapkan konsep fair value ini.
Secara umum, penerapan fair value akan menguntungkan perekonomian Indonesia. Sebab, tanpa fair value, asset-asset perekonomian nasioanal, baik yang dimiliki swasta maupun pemerintah, dinilai terlalu rendah dari nilai sewajarnya. Seperti, asset-asset perusahaan perkebunan hingga saat ini masih menggunakn nilai buku.
Sistem akuntansi di Indonesia selama ini menggunakan historical cost (pendekatan biaya perolehan menghasilkan nilai buku). Dengan kondisi pasar yang semakin berkembang sangat cepat, akhirnya konsep horistical cost di anggap tidak cocok lagi, karena tidak mencerminkan nilai pasar, akhirnya digantikan dengan konsep Fair Value.
Fair Value memiliki tiga keunggulan, yaitu laporan keuangan menjadi lebih relevan untuk dasar menggambil keputusan, meningkatkan keterbandingan keuangan, dan informasi lebih dekat dengan apa yang diinginkan oleh pemakai laporan keuangan.
Indonesia baru ingin menerapkan konsep Fair Value secara penuh pada tahun 2012 karena Indonesia mengetahui bahwa pasar sedang bergejolak dan kondisi di dalam negeri juga belum siap. Masalah ketidakpastian Indonesia juga diakui Jusuf Wibisana (Ketua Dewan Standar Akuntansi Keuangan), menurut beliau, memang belum pernak melakukan penelitian tentang kepastian Indonesia dalam Fair Value. Namun demikian, DSAK sudah mnyusun beberapa standar yang semua mengacu pada IFRS/IAS, termasuk didalamnya konsep fair value. Diantaaranya adalah PSAK no 30 tentang sewa beserta PSAK no 8. PSAK no 13 tentang Properti Investasi, PSAK no 16 tentang aset tetap dan PSAK 50 dan PSAK 55 tentang Instrumen Keuangan. DSAK juga menerbitkan buletin teknis sebagai paduan untuk melakukan perhitungan fair value pada standar-standar tersebut. Hampir seluruh Pronouncement the International Accounting Standard Board sudah menerapkan dasar fair value, Indonesia juga akan mengadopsinya.
BAPEPAM-LK dalam beberapa peraturannya telah mengadopsi atau memsukkan konsep vair value, diantaranya IX.E.I tentang Transaksi Material dan Perubahan Kegiatan Usaha Utama, IX.L.I. tentang Tata Cara Pelaksanaan Kuasai Reorganisasi dan IV.C.2. tentang Nilai Pasar Wajar dari Efek dalam Portofolio Reksadana.
Pelaku dunia usaha belum siap dengan fair value, karena mereka belum siap untuk terbuka dan transparan bagi pihak lain atau investor yang ingin melihat isi perusahaan mereka, disamping itu pemerintah atau regulatoe juga bekun benar-benar siap untuk paket-paket regulasi yang menjamin adanya keterbukaan informasi pasar. Salah satu sektor yang belum siap menggunakan fair value adalah perbankan, dikarenakan tidak semua instrumen keuangan atau atau asset bank diperdagangkan di pasar modal. Unruk sektor dana pensiun sudah menerapkan konsep fair value ini.
Secara umum, penerapan fair value akan menguntungkan perekonomian Indonesia. Sebab, tanpa fair value, asset-asset perekonomian nasioanal, baik yang dimiliki swasta maupun pemerintah, dinilai terlalu rendah dari nilai sewajarnya. Seperti, asset-asset perusahaan perkebunan hingga saat ini masih menggunakn nilai buku.
the big four KAP
The Big Four KAP
Ernst & Young
Arthur Andersen
Price WaterHouse Cooper
Klien Piet Maveric Goedel
Ernst & Young
Arthur Andersen
Price WaterHouse Cooper
Klien Piet Maveric Goedel
Senin, 30 Mei 2011
Keuntungan dan Kerugian Bahasa Inggris Bisnis
Keuntungan dan Kerugian Bahasa Inggris Bisnis
Keuntungan Belajar Bahasa Inggris Bisnis
• Untuk mempermudah kita dalam berbisnis karena dalam berbisnis dalam menerima email, memo, kontak biasanya dalam bahasa inggris
• Untuk mempermudah kita nanti berbisnis dalam berkominikasi dengan rekan bisnis dengan rekan bisnis asing
Kerugian Belajar Bahasa Inggris Bisnis
• Kita hanya bisa berbahasa inggris bisnis saja bukan bahasa inggris umum
• Bahasa indonesia jadi kurang dipelajaro
Keuntungan Belajar Bahasa Inggris Bisnis
• Untuk mempermudah kita dalam berbisnis karena dalam berbisnis dalam menerima email, memo, kontak biasanya dalam bahasa inggris
• Untuk mempermudah kita nanti berbisnis dalam berkominikasi dengan rekan bisnis dengan rekan bisnis asing
Kerugian Belajar Bahasa Inggris Bisnis
• Kita hanya bisa berbahasa inggris bisnis saja bukan bahasa inggris umum
• Bahasa indonesia jadi kurang dipelajaro
Minggu, 29 Mei 2011
Busway, is began to fade Primadona
Busway, is began to fade Primadona
Busway. The word is the more familiar sounds and ejected from the mouth of the Indonesian people, especially residents of Jakarta. Yes, bus Transjakarta or better known as this busway, is one of the mainstay of public transport DKI government which began to be excellent.
Busway is a Bus Rapid Transit system (BRT) or bus rapid transport system that began officially operated by the government of DKI Jakarta on January 15, 2004. Busway is an alternative solution to mass public transportation offered by the government in large cities for its citizens to enjoy public transport that is fast, convenient, and safe. Besides in Jakarta, the busway has also been applied in other big cities in Indonesia, namely Yogyakarta (Trans Jogja), Bandung (Bandung Metro Trans), Bogor (Trans Pakuan), Pekanbaru (Pekanbaru Metro Trans), and Palembang (Trance Musi) . Over the past 6 years, the busway in Jakarta has been serving eight bus corridor with a fleet of 426 units over a total length of 123.35 km track (longest path in the world in BRT system) and has 141 stops. Although the time to cause the pros and cons, in fact the busway began to be seen from the number of passangger.
Busway not simply be a means of mass transportation only, but also serves as a bus tour through the city due to various central government facilities, such as Jalan MH Thamrin, the National Monument (Monas), Jakarta government offices, Gedung Kesenian Jakarta, Gambir Station, and so forth. So no wonder, based on data from official site Transjakarta (www.transjakarta.co.id), busway in Jakarta until April 2010 has been carrying passengers on average 250,000 people per day.Operation of the busway is also a local government strategy to reduce congestion on major roads in big cities, especially the capital city. Hence, the busway is equipped with special facilities and infrastructure, including shelter (bus stop for the busway), an electronic ticketing system, and also deliberately given a special line of (actual) should not be passed by other vehicles.
There are 4 main reasons why residents of Jakarta busway does preferring to use public transport than others, namely the lower prices, to connect the various places in Jakarta with a faster, more convenient compared with other public transport, as well as better security. Air-conditioned bus fare (air conditioning) for Rp3.500, - per trip is considered citizens quite affordable, especially for long-range goals for passengers and transit lanes on the busway station need not pay any more, provided it does not come out from the stop. Unfortunately, for 6 years developing and managing the busway does not match the expectations of its users.
The most common complaints expressed by loyal busway passengers today are old and long queues at the bus stop and shelter, especially during the hours of solid (especially entry and exit office hours). Passengers also must be willing to overcrowding on the bus. The main cause is the number of buses and busway transport capacity that can not offset the number of passengers resulting in the accumulation of passengers. This condition is exacerbated by the annexation of other road users into the busway lane so that increasingly hamper the pace of the busway to get to the bus stop on time. As a result, long queues and scramble into action to push each other so the bus stopped at the stop was inevitable.
Less optimal care is also felt quite disturbing for the passengers on the busway. Unscrupulous drivers who sometimes like to reckless or who does not turn on the notification destination stop so that the guards are yelling pintulah stop destination to make passengers feel like a ride busway bus. Moreover, the absence of an image map on the bus to make passengers who are not familiar with busway routes, mainly foreign tourists, into confusion.The map was displayed on the stop-busway station is not rare letters and pictures are too small or located too high so that passengers still have to ask the officers guard the door.
Busway passengers also complained about the poor facilities, equipment, and infrastructure. Sometimes the passengers should avoid droplets of water falling from the roof of the bus stop that leak when it rains or from the roof of the bus because of a broken air conditioner. Pedestrian bridge that is too long, far, and high, sometimes perforated, it is not friendly to children, pregnant women, elderly people (seniors), especially for the disabled.Although there are several bridges in the elevator, but his condition has been damaged and unfit for use. The absence of safety belts, special space for a wheelchair, or braille are some examples of the incompleteness of busway facilities. The atmosphere stops the hot, sultry, sometimes unkempt and shabby also make passengers increasingly uncomfortable. Not to mention the stop-stop and the bridge is neglected because it is still unused despite long-established, as happened in the infrastructure along the Tanjung Priok Prumpung toward or from cawabgtowardgrogol.
Related to security, to date criminal cases in the busway practically still rare. Conversely, the case of woe which was often the case.The case of the most common accidents mainly caused by the lack of public discipline, in this case road users in road traffic, such action serobot other vehicles as well as the people who carelessly cross. Most of them are still often ignore regulations with a special track pilfer Transjakarta bus. Act of annexation of this path is not only potentially cause an accident, but also create traffic jams.Meanwhile, the case of the burning and exploding busway is due to electrical interference on the AC cord ampere dynamo.Sometimes there is also a busway driver who parked his bus at the stop with the door wide enough distance, so that when the full stops and passengers jostling each other, the risk of falling from the lips of a tall door is very large. As a solution, the existence of the busway, especially in Jakarta, is now even considered to be the cause of congestion and accidents.
Indeed, busway operators and local governments have been and are trying to provide better services, particularly to reduce congestion and queues of passengers. For example, the addition of Transjakarta fleet units, feeder bus (feeder bus that connects several areas to the stop-nearest busway station), as well as the construction of shelter and gas refueling stations (SPBBG) done in stages. In addition, in some areas also built an electronic portal and manual busway lane in anticipation of annexation. Bridge facilities, shelters, and buses are also trying to repair damaged.However, the root of all the above problems is not simply due to lack of maturation of the concept planning, development, and management of infrastructure, facilities, advice, and busway infrastructure, but without the development of quality human resources development and management thus becomes unorganized. Hence, it is very important to do activities to improve human resources and cooperation between governments, operators and workers busway, as well as society as a busway users.
One of the activities of human resource development can be done is the holding of training for operators and drivers busway thus have the awareness to provide the best possible public service to the community, especially the training of drivers so that the drivers who obey traffic rules and concerned with safety and passenger comfort. On the other hand, local governments are making and make the policy must also have a sensitivity to accommodate the needs of its citizens, especially for those who have special needs, into the design and construction of transportation facilities, especially the busway. The government should also be able to act decisively against violations committed by users of the road, such a steal and a busway lane crossing the road carelessly. Another solution to reduce congestion and long queues at bus stops, the busway station at rush hour is to increase the government's ability to regulate and improve the quality of other public transportation facilities, such as Metromini, bajaj, microbus, and so forth.Increased public awareness for the orderly pass-cross is absolutely necessary. In addition, community care to be involved in maintaining the cleanliness and maintenance of facilities, facilities, and public transport infrastructures, are also significant.
With still many complaints from its consumer, it seems that the existence of the busway has not been successful in realizing its vision, namely making the busway as public transport is capable of providing public services are fast, safe, comfortable, humane, efficient, cultured and internationally. Busway is only one of many examples of a solution that even considered a new problem.Therefore, we all still need a lot of clean up for the busway is not an example of that so quickly faded belle prestige due to lack of awareness and quality of human resources of Indonesian citizens.
Busway. The word is the more familiar sounds and ejected from the mouth of the Indonesian people, especially residents of Jakarta. Yes, bus Transjakarta or better known as this busway, is one of the mainstay of public transport DKI government which began to be excellent.
Busway is a Bus Rapid Transit system (BRT) or bus rapid transport system that began officially operated by the government of DKI Jakarta on January 15, 2004. Busway is an alternative solution to mass public transportation offered by the government in large cities for its citizens to enjoy public transport that is fast, convenient, and safe. Besides in Jakarta, the busway has also been applied in other big cities in Indonesia, namely Yogyakarta (Trans Jogja), Bandung (Bandung Metro Trans), Bogor (Trans Pakuan), Pekanbaru (Pekanbaru Metro Trans), and Palembang (Trance Musi) . Over the past 6 years, the busway in Jakarta has been serving eight bus corridor with a fleet of 426 units over a total length of 123.35 km track (longest path in the world in BRT system) and has 141 stops. Although the time to cause the pros and cons, in fact the busway began to be seen from the number of passangger.
Busway not simply be a means of mass transportation only, but also serves as a bus tour through the city due to various central government facilities, such as Jalan MH Thamrin, the National Monument (Monas), Jakarta government offices, Gedung Kesenian Jakarta, Gambir Station, and so forth. So no wonder, based on data from official site Transjakarta (www.transjakarta.co.id), busway in Jakarta until April 2010 has been carrying passengers on average 250,000 people per day.Operation of the busway is also a local government strategy to reduce congestion on major roads in big cities, especially the capital city. Hence, the busway is equipped with special facilities and infrastructure, including shelter (bus stop for the busway), an electronic ticketing system, and also deliberately given a special line of (actual) should not be passed by other vehicles.
There are 4 main reasons why residents of Jakarta busway does preferring to use public transport than others, namely the lower prices, to connect the various places in Jakarta with a faster, more convenient compared with other public transport, as well as better security. Air-conditioned bus fare (air conditioning) for Rp3.500, - per trip is considered citizens quite affordable, especially for long-range goals for passengers and transit lanes on the busway station need not pay any more, provided it does not come out from the stop. Unfortunately, for 6 years developing and managing the busway does not match the expectations of its users.
The most common complaints expressed by loyal busway passengers today are old and long queues at the bus stop and shelter, especially during the hours of solid (especially entry and exit office hours). Passengers also must be willing to overcrowding on the bus. The main cause is the number of buses and busway transport capacity that can not offset the number of passengers resulting in the accumulation of passengers. This condition is exacerbated by the annexation of other road users into the busway lane so that increasingly hamper the pace of the busway to get to the bus stop on time. As a result, long queues and scramble into action to push each other so the bus stopped at the stop was inevitable.
Less optimal care is also felt quite disturbing for the passengers on the busway. Unscrupulous drivers who sometimes like to reckless or who does not turn on the notification destination stop so that the guards are yelling pintulah stop destination to make passengers feel like a ride busway bus. Moreover, the absence of an image map on the bus to make passengers who are not familiar with busway routes, mainly foreign tourists, into confusion.The map was displayed on the stop-busway station is not rare letters and pictures are too small or located too high so that passengers still have to ask the officers guard the door.
Busway passengers also complained about the poor facilities, equipment, and infrastructure. Sometimes the passengers should avoid droplets of water falling from the roof of the bus stop that leak when it rains or from the roof of the bus because of a broken air conditioner. Pedestrian bridge that is too long, far, and high, sometimes perforated, it is not friendly to children, pregnant women, elderly people (seniors), especially for the disabled.Although there are several bridges in the elevator, but his condition has been damaged and unfit for use. The absence of safety belts, special space for a wheelchair, or braille are some examples of the incompleteness of busway facilities. The atmosphere stops the hot, sultry, sometimes unkempt and shabby also make passengers increasingly uncomfortable. Not to mention the stop-stop and the bridge is neglected because it is still unused despite long-established, as happened in the infrastructure along the Tanjung Priok Prumpung toward or from cawabgtowardgrogol.
Related to security, to date criminal cases in the busway practically still rare. Conversely, the case of woe which was often the case.The case of the most common accidents mainly caused by the lack of public discipline, in this case road users in road traffic, such action serobot other vehicles as well as the people who carelessly cross. Most of them are still often ignore regulations with a special track pilfer Transjakarta bus. Act of annexation of this path is not only potentially cause an accident, but also create traffic jams.Meanwhile, the case of the burning and exploding busway is due to electrical interference on the AC cord ampere dynamo.Sometimes there is also a busway driver who parked his bus at the stop with the door wide enough distance, so that when the full stops and passengers jostling each other, the risk of falling from the lips of a tall door is very large. As a solution, the existence of the busway, especially in Jakarta, is now even considered to be the cause of congestion and accidents.
Indeed, busway operators and local governments have been and are trying to provide better services, particularly to reduce congestion and queues of passengers. For example, the addition of Transjakarta fleet units, feeder bus (feeder bus that connects several areas to the stop-nearest busway station), as well as the construction of shelter and gas refueling stations (SPBBG) done in stages. In addition, in some areas also built an electronic portal and manual busway lane in anticipation of annexation. Bridge facilities, shelters, and buses are also trying to repair damaged.However, the root of all the above problems is not simply due to lack of maturation of the concept planning, development, and management of infrastructure, facilities, advice, and busway infrastructure, but without the development of quality human resources development and management thus becomes unorganized. Hence, it is very important to do activities to improve human resources and cooperation between governments, operators and workers busway, as well as society as a busway users.
One of the activities of human resource development can be done is the holding of training for operators and drivers busway thus have the awareness to provide the best possible public service to the community, especially the training of drivers so that the drivers who obey traffic rules and concerned with safety and passenger comfort. On the other hand, local governments are making and make the policy must also have a sensitivity to accommodate the needs of its citizens, especially for those who have special needs, into the design and construction of transportation facilities, especially the busway. The government should also be able to act decisively against violations committed by users of the road, such a steal and a busway lane crossing the road carelessly. Another solution to reduce congestion and long queues at bus stops, the busway station at rush hour is to increase the government's ability to regulate and improve the quality of other public transportation facilities, such as Metromini, bajaj, microbus, and so forth.Increased public awareness for the orderly pass-cross is absolutely necessary. In addition, community care to be involved in maintaining the cleanliness and maintenance of facilities, facilities, and public transport infrastructures, are also significant.
With still many complaints from its consumer, it seems that the existence of the busway has not been successful in realizing its vision, namely making the busway as public transport is capable of providing public services are fast, safe, comfortable, humane, efficient, cultured and internationally. Busway is only one of many examples of a solution that even considered a new problem.Therefore, we all still need a lot of clean up for the busway is not an example of that so quickly faded belle prestige due to lack of awareness and quality of human resources of Indonesian citizens.
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