IOSR-JBM   Volume-18 ~ Issue-10 ~ October-2016

Abstract: The main purpose of this study is to evaluate the inability of internal control systemon preventing the fraud according toTurkey's Small and Micro Enterprises. It is a known fact that the fast growing SMEs have an important role in Turkey's economy with their global work opportunities. Due to their financial problems, Small and Micro Enterprisescould see the internal control system as an important cost element. Although it may be hard to establish an effective internal control system in such enterprises, with the study conducted, it has been tried to understand the perception and attitude of SME representatives about internal control system and its role on preveting the fraud.

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Abstract: In order to decide the accurate sales price of the product, it's need to now rationally how to compute the cost of production. It's no problem if the product processing independently. It's not like in the palm oil industry, because of it has two products will out simultanously from the one cycle of processing. From the mill processing of oil palm will be got CPO and PK, while their cost combined in one total cost of production, and how it can be compute seperately. One of the two product is CPO as the main product, and another is PK as by-product................

Keywords: Cost of production, Crude Palm Oil (CPO), Palm Kernel (PK), computation methods, productive-output based, rendement-based

[1] Udoh and Essien, Palm Oil Processing and Marketing and Suitable Livelihood in Rural Communities of Akwa Ibom State South-South-Nigeria, International Organization of Scientific Research Journal of Business and Management (IOSR-JBM) e-ISSN: 2278-487X, p-ISSN: 2319-7668. Volume 17, Issue 10 .Ver. II (Oct. 2015), PP 43-50 www.iosrjournals.org.Impact Factor: 1.129, web site : www.iosrjournals.org.
[2] Syamsul Bahri, Analysis of The Suitable and Fair Depreciation Method Selected for Oil Palm Non-Current Asset, International Journal of Education and Research, Vol. 4 No. 2, February, 2016, Impact Factor:0.247, ISSN 2411-5681, web site : www.ijern.com.
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Abstract: Stakeholders has significant role in tourism destination development. The aims of the research is to determine the stakeholders perceptions related to the impact of tourism development in Jakarta Old Town. Field survey was conducted through questionnaire distribution to local community, businessmen and governmental officers in Jakarta Old Town area as one of the main tourism destination in Jakarta, Indonesia. Result of the survey shows that stakeholders argues that tourism in Jakarta.............

Keywords: Heritage tourism, destination management, tourism stakeholders

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