UNIVERSITAS MERCU BUANA

FAKULTAS.EKONOMI DAN BISNIS

PROGRAM STUDI AKUNTANSI S1
Q
No.Dokumen 120.423.4.010.00 Distribusi
Tgl. Efektif Juni 2008 Kaprodi POP Dosen

UJIAN AKHIR SEMESTER GENAP TAHUN AKADEMIK 2020-2021

Mata Kuliah / SKS : Business English

Hari/Tanggal : Waktu :
Sifat Ujian : Open Book Ruang :
Dosen : Muhammad Nashar SE MBA

Soal harap dikerjakan dengan benar, teliti dan jelas dengan tulisan yang jelas dan mudah dibaca

Part 1 :
reading

Welcome to the Age of Infoglut. Every day, managers are deluged by E-mails, faxes, snail mail, voice mail.
If information is the currency of modern business, it is increasingly being exchanged in lower
denominations, like so many pennies piling up on the dresser top. Just sorting everything out adds hours to
a workweek–and stress to a psyche. One British psychologist claims to have identified a new mental
disorder caused by too much information; he calls it Information Fatigue Syndrome.

What is the reading passage about? Please explain

Part 2

Royal Ahold, N.V., is a large multinational company based in The Netherlands that was founded in 1887 by
Albert Heijn. Three generations of the Heijn family oversaw the company’s retail grocery business. In 1989,
the company hired a professional team. The new management team expanded Royal Ahold’s operations
by purchasing grocery chains around the globe, resulting in the company becoming the third largest food
retailer in the world. In 2000, the company diversified into the wholesaling segment of the huge food
industry when it purchased U.S. Foodservice, a large food wholesaler based in Columbia, Maryland. Royal
Ahold’s professional management team established aggressive earnings and revenue goals for the
company each year and pressured their subordinates to achieve those goals. An incentive compensation
plan awarded large year-end bonuses to managers of operating units that met or surpassed their financial
goals. Royal Ahold’s decentralized operations, when coupled with the strong incentives to achieve
unrealistic earnings and revenue goals, created an environment in which fraud often flourishes. In early
2003, Royal Ahold’s independent auditors suspended their fiscal 2002 audit of the company when they
discovered numerous potential irregularities in the company’s accounting records. Subsequent
investigations documented that the company had improperly included the operating results of foreign joint
ventures in its consolidated financial statements, had accounted improperly for initial acquisition costs
related to several of those joint ventures, and had materially overstated ‘‘promotional allowances’’ due from
company vendors. The disclosure of the massive accounting fraud resulted in criminal and civil lawsuits
being filed against the company and its top executives in both Europe and the United States. This case
examines accounting, auditing, and control issues pertinent to multinational companies. In addition, the
case examines recent controversies arising between and among international regulatory agencies and
rule-making bodies within the accounting and auditing disciplines. Finally, the case illustrates important risk
factors commonly associated with financial statement fraud.

Find the key word from the reading above. Why do you choose as a key word? Please explain

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Part 3
Please write in 50 words about education in Indonesia

Validasi Ketua Program Studi Kampus Tanggal Jam

A, B, C, D

Acuan Soal (1) RAPEM (2) Pustaka (3) Pertemuan Kuliah (4) ISO (5) Peraturan & Perundangan yang berlaku.

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