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There are three most common forms of business ownership : 1. Sole proprietorship (Kepemilikan tunggal) 2. Partnership 3.

Corporation (badan hukum) Slide 3 Sole Proprietorships Sole proprietorship is a business owned by one person (although it may have many employees). And it is the easiest and least expensive form of business to start. Slide 4 Advantages Case of establishment ;

All you have to do launch a sole proprietorship is obtain necessary licenses, start a checking account for the business and open your doors. Satisfaction of working for yourself

You can make your own decisions, wich hours to work, whom to hire, what price to charge, whether to expand, and whether to shutdown. You can keep all the after-tax profits Privacy You dont have to reveal your performance or plans to anyone. Slide 5 Disadvantages Proprietorships unlimited liability You dont have to prepare any reports for outsiders

any legal damages or debts incurred by the business are the owners responsibility. You might have to sell personal assets, such as your home, to satisfy a business debt. sole proprietorships independence it means that the business depends on the talents and managerial skills of one person.

The difficult of a single-person operation obtaining large sums of capital and the limited life of a sole proprietosrship.

Slide 6 Partnerships unincorporated business owned and operated by two or more persons Slide 7 Partnership are two basic types. 1. General Partnership Partnership in which all partners have the right to participate as co-owners and are individually liable for the businesss debts All partners are considered equal by law, and all are liable for the businesss debts. 2. Limited Partnership Partnership composed of one or more general partners and one or more partners whose liability is usually limited to the amount of their capital investment (they are not involved in managing the business)

Slide 8 Advantages Profits are taxed at individual income-tax rates rather than at corporate rates Keuntungan dikenakan pajak pada tarif pajak penghasilan individu bukan di tingkat perusahaan Strength in numbers

the diversity of skills that good partners bring to an organization leads to innovation in products, services, and processes, which improves your chances of success. Selain lebih dalam jumlah modal yang dapat digunakan untuk berbisnis , keragaman keterampilan yang mitra yang baik membawa ke organisasi mengarah ke inovasi dalam produk, jasa, dan proses, yang meningkatkan peluang Anda untuk sukses. Broadens the pool of capital available to the business

The ability to obtain financing increases, so you can increases the chances that organization will endure. Kemampuan untuk memperoleh peningkatan pembiayaan, sehingga Anda dapat meningkatkan kemungkinan bahwa organisasi akan bertahan.

Slide 9 Disadvantages All general partners have unlimited liability

Thus, if one of the firms partners makes a serious business and is sued by a disgruntled client, all general partners are financially accountable. At the same time, general partners are responsible for any debts incurred by the partnership Jadi, jika salah satu mitra perusahaan membuat kesalahan bisnis atau profesional yang serius dan digugat oleh klien yang tidak puas, semua mitra umum bertanggungjawab secara finansial. Pada saat yang sama, mitra umum bertanggung jawab atas segala utang yang dikeluarkan oleh kemitraan The potential for interpersonal problems

Difficulties often arise because each partner wants to be responsible for managing the organization. Electing a managing partner to lead the organization may diminish the conflicts, but disagreements are still likely to arise. konflik bisa timbul atas klaim atas keuntungan perusahaan dan modal mitra diinvestasikan. ketentuan untuk menangani keberangkatan dan penambahan mitra biasanya tercakup dalam perjanjian kemitraan

Slide 10 Partnership Agreement Partnership Agreement is a written document that states all the terms of operating the partnership by spelling out the partners rights and responsibilities. (dokumen tertulis yang menyatakan semua persyaratan operasi partnership dengan menjabarkan hak dan tanggung jawab para mitra.) The agreement spells out such details as the division of profits, decision-making authority, expected contributions, and dispute resolution (Perjanjian ini menguraikan rincian seperti pembagian keuntungan, otoritas pengambilan keputusan, kontribusi yang diharapkan, dan penyelesaian sengketa.)

Slide 11 Corporations A legal entity with the right to conduct business, to own and sell property, to borrow money, and to sue or be sued. Sebuah perusahaan adalah entitas legal dengan hak untuk melakukan bisnis, untuk memiliki dan menjual properti, untuk meminjam uang, dan untuk menggugat atau digugat Slide 12 Common Stock Shares whose owners have voting rights and have the last claim on distributed profits and assets. Saham yang pemiliknya memiliki hak suara dan memiliki klaim terakhir pada keuntungan didistribusikan dan aset. Preferred Stock Shares that give their owners first claim on a companys dividens and assets after alldebts have been paid and whose owners do not have voting rights. Saham yang memberikan pemiliknya pertama mengklaim pada dividen perusahaan dan aset setelah semua hutang telah dibayar dan yang pemiliknya tidak memiliki hak suara. Perbedaan Common stock dan preferred stock In common stock have the right to elect directors and certain policies, while preferred is not. Dividends on common shares of the company's performance depends, if either they would earn profits accordingly, and vice versa. But for the preferred stock dividend has been set If the company went bankrupt or liquidated, in terms of return on investment, preferred shareholders are prioritized compared to the common shareholders.

Pada saham biasa mendapatkan hak untuk memilih direksi dan kebijakan tertentu, sedangkan preferen tidak (kecuali dalam situasi tertentu). Deviden pada saham biasa tergantung kinerja perusahaan, kalau baik mereka akan medapatkan keuntungan setimpal, bigitupun sebaliknya. Tapi untuk saham preferen sudah ditetapkan devidennya. Jika perusahaan gulung tikar atau dilikuidasi, dalam hal pengembalian investasi, pemegang saham preferenlah yang diutamakan dibandingkan dengan pemegang saham biasa.

Slide 14 Advanteges of Public Corporation Increased liquidity Enhanced visibility The establishment of an independent market value for the company

Peningkatan likuiditas Peningkatan visibilitas Pembentukan nilai pasar independen bagi perusahaan

Slide 15 Disadvanteges of Public Corporation The cost of going public is high, The filing requirements with the SEC (Securities and Exchange Commission) are burdensome, Ownership control is lost, Management must be ready to handle the administrative and legal demands of heightened public exposure, The value of the companys stock becomes subject to external forces beyond the companys control.

Biaya go public yang tinggi, Persyaratan pengajuan tersebut dengan SEC (Securities and Exchange Commission) yang membebani, kontrol Kepemilikan hilang, Manajemen harus siap untuk menangani tuntutan administratif dan hukum paparan publik tinggi, Nilai saham perusahaan menjadi tunduk pada kekuatan eksternal di luar kendali perusahaan.

Slide 16 Special types of corporations. S corporation

An S corporation distinction is made only for federal income tax purposes; otherwise, in terms of legal characteristics, it is no different from any other corporation. Basically, the owners receive the tax advantages of a partnership while they raise money through the sale of stock. In addition, income and tax deductions from the business flow directly to the owners, who are taxed at individual income-tax rates, just as they are in a partnership. S korporasi perbedaan dibuat hanya untuk tujuan pajak pendapatan federal, jika tidak, dalam hal karakteristik hukum, hal ini tidak berbeda dari setiap perusahaan lain. Pada dasarnya, pemilik menerima keuntungan pajak dari kemitraan sementara mereka mengumpulkan uang melalui penjualan saham. Selain itu, pendapatan dan pemotongan pajak dari aliran bisnis langsung ke pemilik, yang dikenakan pajak penghasilan pada individu-tarif pajak, sama seperti mereka berada dalam kemitraan. Limited liability companies (LLCs)

These flexible business entities combine the tax advantages of a partnership with the personal liability protection of a corporation. Furthermore, LLCs are not restricted in the number of shareholders they can have, and members participation in management is not restricted as it is in limited partnerships. Entitas bisnis yang fleksibel menggabungkan keuntungan pajak dari kemitraan dengan perlindungan kewajiban pribadi korporasi. Selanjutnya, LLCs tidak dibatasi dalam jumlah pemegang saham mereka dapat memiliki, dan partisipasi anggota dalam manajemen tidak dibatasi seperti dalam kemitraan terbatas. Subsidary Corporation Parent Corporation out-of-state corporation

Slide 17 1. Shareholders The owner of corporation 2. Board of Directors the board of directors is responsible for declaring dividends, guiding corporate affairs, reviewing long-term strategic plans, selecting corporate officers, and overseeing financial performance. dewan direksi bertanggung jawab untuk menyatakan dividen, membimbing urusan perusahaan, meninjau rencana jangka panjang strategis, memilih pejabat perusahaan, dan mengawasi kinerja keuangan. 3. Officer Mengawasi bisnis dilakukan sesuai prosedur Memastikan anggota memperhatika aturan meyakinkan bahwa ketertiban dan kesopanan selalu dipertahankan, dan seeing that the groups business is transacted in a proper and expedient manner, ensuring that all members observe the rules of debate, assuring that order and decorum is always maintained, and authenticating by signature the actions of the assembly.

melihat bahwa bisnis kelompok ditransaksikan dengan cara yang tepat dan bijaksana, memastikan bahwa semua anggota mengamati aturan debat, meyakinkan bahwa ketertiban dan kesopanan selalu dipertahankan, dan otentikasi dengan tanda tangan tindakan perakitan.

4. Employee