An Experience Raport of doing Erasmus Program

An Experience Raport of doing Erasmus Program with University of the West of Scotland in Paisley Campus for Master Program

(Msc. – Finance and Accounting)



Preparation (Planning, Organisation and Application to the host university)

It was way back in April of 2017 where I started to begin my application for studying with University of the West of Scotland (UWS) which operated its orientation day in the beginning of September. It seemed that I had a plenty of time to prepare. Nevertheless, it was not for me who I am an Indonesian citizen, non-European passport holder, treated different from other students who are European passport holder. Although I already hold an English certificate of level C1 of the Common European Framework of Reference for Languages, which was issued by Hochschule Bremen, I had to do IELTS-test with minimum score of 6.0.

To be honest, it was stressful for me, because not only I needed to submit my IELTS-test result to UWS, but also I must apply for my UK student visa. In order to obtain the visa, I must first acquire an unconditional offer letter from UWS (or Letter of Acceptance) which was issued when all relevant application documents (e.g.: a reference letter from professor, IELTS-test, signed Learning Agreement, health insurance, flight ticket, accommodation, etc.) are already completed and well-organized.

5 months for preparation felt like a tight time. I was forced to be more active in searching information regarding accommodation, in visiting international office of Hochschule Brandenburg to inform them regarding my application and in communicating cases regarding my application with UWS. Nevertheless, checklist from international office that was given to me was really help for preparation, planning, Organisation and time-management. I recommend for those who decide to choose UWS as their host university to follow all the instruction listed in the checklist. For those who has status like me as a non-European passport holder, you should join its IELTS-test which can be prepared minimum a month before the real exam. This is a recommended link to prepare your IELTS-test for free:

After your application documents are completed and you acquired an unconditional offer letter from UWS. The next step to do, you would process your UK-visa application. In general, it would take minimum a month to obtain your UK student visa. Furthermore, you should not forget to have contact with your Erasmus coordinator in UWS, Mr. Nondas Pitticas, here is his website: He was responsible for all Erasmus students and organized orientation week. It was my fault that I did not know him after I arrived in UWS, so that there was some misunderstanding in the system of UWS. Thus, I recommend you contacting him if you are planning to do your Erasmus program with UWS. In his website, he put all relevant information especially for new student who are coming to UWS.

During your study at UWS, you need to remember your “Banner-id”, shown in your student card, used to login for Moodle and for having access to timetable or to use copy machine at library. Fortunately, first time I am registered as Erasmus-student, I automatically received 10 pounds credit to use printing and copying machine.

Thanks to Moodle, it provides us many access to the email, learning materials, and student timetable which should be frequently opened to check which room your lecture will be held.




During my stay, I lived at student accommodation “Storie Street Residence Paisley” located right at the heart of Paisley Campus, with easy access to teaching facilities, the Students’ Union and Paisley town centre. Each flat is occupied by four to six students in large en-suite bedrooms with a shared kitchen and lounge area. The residence also has a social space with a pool table, two large screen televisions, games console and vending machines. There are coin operated laundry facilities, 24 hour security and CCTV. The Storie Street residence offers comfortable, furnished accommodation at competitive rates. I paid my rent £99 per week for an en-suite study bedroom. Moreover, I felt comfortable living there because when I arrived, I did not need to buy anything for my room or for the kitchen because each flat is equipped with: Oven and hob; fridge and freezer; microwave; kettle Set of pans; cooking utensils; crockery pack with cutlery Iron and Ironing board; vacuum cleaner; Mop and bucket; dustpan, brush and sweeping brush. In addition, each private en-suite bedroom already had Storage bed and mattress; Large workspace with sockets; Wardrobe and storage space; En-suite shower room; Bedding pack including duvet, pillows and bed linen. I would say it was so much helpful for me. Nevertheless, there is a drawback that became my stay less comfortable which is the alarm. Its alarm was quite annoying because it usually rings every Friday afternoon and it was so sensitive with small smoke.



Experience during studying at UWS

During studying at UWS, I had a great experience and met three good lecturers who support my study and answered my questions. I was registered for 3 different courses (Strategic Financial Accounting, Strategic Financial Management and Strategic Management Accounting). Some topics were already covered in my first and second semester with Technische Hochschule Brandenburg (THB) so that it felt not so hard for me to follow all these courses. Nonetheless, I still learnt new topics there which were not taught at THB but taught at UWS so that it enriched my knowledge about finance and accounting.

Regarding the learning process at UWS, we tend to have two liabilities for passing the courses. First, we had to write an academic essay (ca. 1500-2000 words) for each course. Then, in December, we would face our final exam with its duration of 3 hours of each exam. Nevertheless, we would be given a learning phase for about a week to prepare our final exams where there might be no lectures during this exam phase. Nevertheless, lecturers would prepare us to face their final exams. They might provide us some previous exams as learning material to face the final exam.

Unforgettable moment during my study at UWS was my group work which consisted of 4 persons including me where I was grouped with two friendly Scottish students and one student from China so that I could have experience how to discuss some cases or issues with local students and could learn to understand their Scottish accent which is a bit hard to understand. But it was interesting and had a great team work.



Daily Routine and Leisure

Not only learning or studying I spent my time during my Erasmus program. Fortunately, student life in my student accommodation is very active. They organized many events such as shopping at IKEA, Halloween Party, Welcoming Party and Exploring Scotland. When you are arrived, they would organize various event with affordable price for students to make us feeling comfort and enjoying our Erasmus program there. My student accommodation is located actually not far a way to Glasgow city center. I could take McGill Bus from Paisley to Glasgow city center for about 45 minutes and with showing my student card it costed me only 3.50 pounds for multiple journeys. Unfortunately, I never tried its train. It is probably faster than bus. There are a lot to see in Glasgow. They really have good architectures. The buildings look very historic, magnificent, and old. In Glasgow you can visit Necropolis and Glasgow Cathedral which belong to must-visit tourist place. If Glasgow city is not enough for you to enjoy Scotland, you can take Megabus, which usually offers 1-pound ticket in the UK, to Edinburgh, St. Andrew, or you can also travel to Liverpool or London from Glasgow.


To conclude this report, I would say, I am glad to be a part of UWS and I would love to recommend for those who might be curious with Scottish education, Scottish accent, Scottish people, and Scottish nature. Paisley and Glasgow are very interesting city which has beautiful places for their tourists. I really enjoyed with my Erasmus program there and had a great time with my flatmates and my fellow students in UWS who came from various countries. Nevertheless, I had the things that I did not like during my Erasmus program there where your presence is very important in each meeting. You must tap your student card when the lecture begins. In order words, if you cannot attend the lecture, you have to send email to your lecturer.

My Itinerary and Important Infos about Rome

So Guys, here I’ll show you how I could manage my low-budget holiday in Rome for 8 days.

Destination: Roma – Lazio – Italy and Vatican.

My Journey was started in 09.07.2013 and ended in 16.07.2013

The most important thing to know which stuffes have to bring in our holiday is we should know about the local weather Forecast between a week. and It was 19 -29 Grad Celcius in Rome.

So I just prepared my summer clothes which are comfortable to use.

I take a few bucks from my bank accounts as Budget in amounts 250 € and it will be used to :

– flight ticket for round trip : 55,06 €

– Hostel in 6 days : 96,67 €

– tourist tax in 6 days : 12 €

– the rest budget :  86,27  in 8 days =>

so it means, I just could spend my money only 10,78 € a day.

Talking about my important traveling Stuffes  :

I was bringing my Camera DSLR ( 2 Batteries, 2 Memory card ), Tripod, spagheti from Lidl, biskuitss, laptop, etc.

For me personally, The Journey will be exciting if I do some Missions that I have to accomplish

So, here they are my Travelling Missions :

– To get nice story to my Blog, getting the actuall infos that I got some online sources and then I rewrite on my Blog, visiting all of planed spots, getting picts from listed spots, get to know with local people, and get to know the ad/disadvantages  of traveling to Rome.

Before I go to travel, I usually search much more infos about the Cities that I will visit it. getting more Infos can make my Holidays to be effective.

So, these are Important Infos that I have updated :

If you guys are Smartphone user, so You have to instal Tripadvisor to find more infos about best restaurant with low-budgeted foods, beautiful places with best rating from other tourists,best Hostel, etc.

  • Packing Tips :

– Women may wear a skirt to the Vatican as long as the knees are totally covered. and Make sure that your shoulders have to be covered

– Men have to wear long trousers, not shorts. This is the Regulation applied to most churches in Rome.

– Bring your Umbrella or Bring your best summer hat and weather-proof shoes

– Bring shampoo, conditioner, moisturizer with sun screen instead of large bottles in 100mls.

– Foot deodorant to minimize bad aroma from your foot or it can keep your foot dry and more comfortable.

  • How to Get there by Plane :

– Rome has two airports. The most widely used is Leonardo da Vinci Airport (Fiumicino).

– The other airport, Ciampino Airport, is the airport which budget airlines use like Ryanair.

A bus service connects it to Termini Station. One-way journeys cost €6 with Terravision Bus.

  • How to Get around The City of Rome:

– On foot: The best way to get around Rome is on foot. the distance between one spot to other spots is not so extreem. we can reach easier on foot and enjoy the best view in every single corner of the city.

Most of the city’s premier attractions within close proximity.

– By metro: Metro or Ubahn in Rome is more comfortable than UBahn in Germany. I amaze with its interior design. Rome’s metro comprises of just two lines, although some stops are in particularly convenient locations, particularly in the Vatican.

  • Rome use the Time Zone of Central European Time (GMT+1), so it’s like in Germany literaly
  • The Ellectricity : 220 Volts AC/50Hz. With 2-pin plug. it’s same with Germany
  • Because Rome belongs to EU, so they also use Euro as their Currency

  • Before I visit some new places, I am usually looking for  infos about Criminal modus beforehand, likewise in Rome  :

– many Scammers offer the more expensive tour ticket without queue.

– many Scammers give you directly a rose, some corn for feeding the pigeons, and then they’re asking for your money. It happened to me where a man give my friend a rose, he said free because he like my friend. I said ok. but after that he asked to me to pay that rose and forced me to pay it.So, Be carefull guys!!

– Take a picture with Caesar Actor or Roman soldiers. They can usually be met in Pantheon, Colloseum, and Roman Forum.

– Watch out for people are offering the lucky bracelet.

– Watch out with pickpockets in city of Rome

– Pickpockets are ubiquitous so Take care with your wallet.

– Be careful with fake/scam police to try to search you and steal your money in the process

– Hidden costs sometimes happen in restaurants because of tourist-being. So, before you ordered its menu, it’s better to you to ask about the cost whether there are not some taxes that shall be paid.

  • Precautions act with all those crime modus are :

– Try not to carry too much cash

– Try to not look like tourist

– Always keep your eye on your belongings

– Don’t so often flaunt your camera

– Be careful in the metro

– Be careful when you cross the street or zebra crossings, because italian drive their car or scooter so fast. and it seems like in Indonesia people.

– Ask are there any extra costs before ordering somethings in Rome

– Ask if there is a cover charge or service charge.

– Make sure to ask the waiters first of all

  • Don’t forget to note the Emergency Contacts:

– Police – 113

– Carabinieri (military police) – 112

– Ambulance – 118

– Finance Police – 117

– Central Police Station – +39 64686

– Tourist Information : 060608

– Lost property on bus or tram : +39 6 5816040

  • Deutsche Bank can be founded in around the city of Rome 

Know your Embassy address to ease you if you lost your travel docs.

for Example Embassy of RI :

– In Rome

Via Campania 55

Rome 00187 Italy

Telp         : +39064200911

Fax          : +39064880280

– In Vatican

Via Marocco No. 10

Rome 00144 EUR Italia

Telepon: +39-06-59290049, 5918610

Facsimile: +39 – 06 54221292, 54210449

Email:[email protected]

  • If you are tourist from Germany where belongs to EU area. So you can get Tax Refunds:

VAT is 21% (will increase to 22% in July) and non-EU residents are entitled to a tax refund if

they spend more than 155 € on a purchase at shops displaying the “Tax Free for Tourists” sign.

All you need to do is complete a form on the spot and have it stamped by Italian customs as you

leave the country. The money will be refunded to your bank account.

More information can be found at (

  • Average Prices :

– Meal, inexpensive restaurant => 7-15 €

– Domestic beer (0.5l draught) => 2-5 €

– Cappuccino (regular) => 1.80 €

– Hostels (average price/night) => 16 – 25 €

  • Drinkable Water :

Rome provide so much more Fountains in around its city.

and  Water from Fountains in Rome is drinkable, I personally like it because its water is so fresh and cold.

So, Do not be afraid to drink from the fountains, in fact, it is where you will get the best quality water in Rome.

  • Discounter markets : Lidl, Carefour, Despar, Conrad, etc.

but Carefour is more inexpensive than Despar.

  • Foods :

Roman cuisine makes the best of the local and seasonal produce and is partly influenced by Jewish cuisine. The meals are usually simple and rather healthy.

I was spending my time to try its food like :

– pasta alla carbonara => pecorino, speck, raw egg


– Gelato => delicious Italian ice cream of any flavor (2,5€ – 6€)

No matter where you are in the Eternal City, you are never far from a ‘gelateria’ (ice-cream bar).

Choose from one scoop or two, small cones or large, and a wide variety of flavours such as

nutella, banana, sorbetto (fruit sorbet). A cone with two scoops shouldn’t cost more than €2.50.

So, Try it Guys !!!

  • Drinks :

If you have been reading the history of Starbucks that they were also taking the concept of italian coffee shop where is so cozy and fresh-served coffee. and  Coffee is the favorite drink in Rome and they make it really well.

  • Public Transportation :

– Rome has public transportation which are subway, buses, trams, and trains.

– there are 4 tickets categories :

# Biglietto semplice B.I.T. – 100 minutes, 1.50 €

# Biglietto giornaliero B.I.G. – 24 hours, 6 €

# Biglietto per 3 giorni B.T.I. – 3 days, 16.50 €

# Biglietto settimanale C.I.S. – 7 days, 24 €

  • Toilets :

Get to know the Locations of the free Toilets is the most important part in my traveling.

and Rome is the one of the city giving the simplicity to find the free public toilets.

Facilities are found near many of the major sights and often have attendants, as do those at bars, clubs, restaurants, cafes, and hotels, plus the airports and the rail station. (There are public restrooms near the Spanish Steps, or you can stop at the McDonald’s there)

It is so different with German Public toilets where we have to pay 0,50 – 1€.

  • Language :

– the main language in Rome is Italian. In the Vatican people speak Latin, and many people can speak mostly English, French, or German.

but in my experience. I always find italian said that they can a little bit english but in fact they can not speak english. So, Prepare your body language to ensure them to understand what you say.

  • Very useful phrases and I usually applied to italian:

Hello => Ciao / Bonjourno

Goodbye => Ciao / Arrivederci

Please => Per Favore

Thank you => Grazie

Yes => Si

No =>  No

Excuse me => Scusa

  • Free Things To-Dos in Rome :

– Walk around the historical center, admire the monuments and feel the ancient atmosphere.

– Take a stroll at the lovely gardens surrounding Villa Borghese.

– Visit the main floor of St. Peter’s Basilica and St. Clemente Church.

– Take your time to the Park Gianicolo to enjoy the stunning views over the city and the free puppet show.

– Walk down the grandiose Spanish Steps, the longest and widest staircase on the continent.

– Walk by Fontana di Trevi, especially at night when it is colorfully lit up, and pitch a coin into

the water.

– Learn what happened to the leaders of the Roman Resistance at the Historical Museum of the Liberation of Rome.

  • Must To Dos in Rome:

– DO dress properly when visiting Rome’s churches – avoid bare shoulders and exposed legs.

– DO remember to bring sun lotion and headwear!

– DO carry your money in a safe pocket or money belt.

– DO learn some basic Italian words and phrases.

– DO watch out when you cross the street.

  • Not To Dos in Rome :

– DO NOT eat at restaurants aimed at tourists.

– DO NOT wash your feet in the fountains and throw money into them except for Fontana di


– DO NOT rely on timetables at the bus stops

  • Prioritated places :

– Vatican Museum, Viale Vaticano 100 A

visit to the Vatican Museum is arguably the most inspiring experience in Rome. As you stroll through the rooms you will seldom close your mouth as each one is as jaw-dropping as the next. Along with the Sistine Chapel, other rooms you won’t forget in a hurry include the Gallery of Maps and the Room of the

Immaculate Conception.

– Colosseum, Piazza del Colosseo

Home to brutal battles between man and beast, the Colosseum is an imposing building and is Ancient Rome’s most symbolic. Walking around this amphitheatre is fascinating as you try to imagine what it was like in all its glory, complete with thousands of Romans and one Julius Caesar.

– St. Peter’s Basilica, Piazza San Pietro 

Before entering St Peter’s, the first thing which strikes you is the number of detailed statues which overlook you in the square. Upon entering mosaics hang over you from every corner. You can also climb to the top of

the dome for unforgettable views of the city.

– Trevi Fountain, Piazza di Trevi

Rome’s most spectacular fountain may attract tourists all day and night, but this doesn’t take away from ist appeal. What’s better is that you can hear the gallons of water flowing over the statues of

Neptune and his chariots seconds before you see it. They say if you throw a coin over your

shoulder into it, it ensures your return to Roma.

Ensure you return to ROMA !!

  • Traveling Tips for limited-budget tourists :

 Stroll Through the Roman Forum

You have to pay to visit the Colosseum, Palatine Hill and Circus Maximus. But you can walk through the Roman Forum which was the heart of the city’s commercial, political and social goings-on thousands of years ago for free. To imagine what it was like here in the height of ancient Rome you really have to open your mind as it hasn’t been preserved as well as the Colosseum, but still shouldn’t be missed on any visit to the Italian capital.

– Catch a sunset from Gianicolo Hill If you make your way to Gianicolo Hill, not only can you enjoy

out one of the best vistas of the city, but leave your visit until the evening and you can witness a sunset

which will take your breath away.

– Visit Monumento a Vittorio Emanuele

This unmissable, imposing, white marble building beside the Roman Forum is fastly becoming one of Rome’s best known landmarks. Not liked by many locals as it looks so new beside so many ancient buildings, there is a museum inside which is free of charge.

  • Advantages in Rome :

– For you guys who love scooter, here is the heaven to see scooter/Vespa around the city.

– You don’t need to tip in italy because it’s already been included in the bill.

  • Disadvantages in Rome :

– bad Public transportations

– so hot

– so crowded in the city.

  • And Here is my short Agenda :

Date : 09.07.2013

Lodging : Ciampione Airport/public places

Activities :

– 18:00 – 19:00 => 

+Check the bagage

+ Dinner in Bremen

+ check the Documents (passport, money, printed boarding pass)

– 20:00 – 20:40 =>

+ Ready to flight due to the gate closes 20:40

+ Departure time : 21:11

– 23:45 =>

+ Arrive in Rome Ciampino Airport

Date : 10.07.2013

Lodging : Cherry Hostel

(Please note: Cancellation policy: 72h advance notice Payment upon arrival by cash and credit cards (extra charge of 3% for payment by credit cards) Check in from 13.00 to 01.00 Check out before 11.00 Buffet breakfast included Taxes not included (city tax of 2,00 per person/night)

Activities : 

– 02:00 – 06:00 =>

+ Walking from Ciampino to Vatican.

– 07:00 – 09:00 =>

+ sightseeing in Vatican

– 10:00 – 13:00 =>

+ Walking from Vatican to the Hostel.

+ Having a Lunch in the city

– 14:00 – 16:00 =>

+ Hostel Check in

+ Lunch

+ preparing to go the city

– 18:00 – 23:00 =>

+ 1 Journey

(meet the Paps in Vatican)

Date : 11.07.2013

Lodging : Cherry Hostel

Activities : 

– 08:00 – 23:00 =>

+ 2 journey

Date : 12.07.2013

Lodging : Cherry Hostel

Activities : 

– 08:00 – 23:00 =>

+ 3 Journey

Date : 13.07.2013

Lodging : Cherry Hostel

Activities :

– 08:00 – 23:00 =>

+ 4 Journey

Date : 14.07.2013

Lodging : Cherry Hostel

Activities : 

– 08:00 – 23:00 =>

+ 5 Journey

(Focuss on Vatican city and present in Holly mess with papst )

Date : 15.07.2013

Lodging : Cherry Hostel

Activities :

– 08:00 – 23:00 =>

+ 6Journey

(Focuss on the spots have to be visited twice or the most recommended spots.

And Don’t forget to present in the Rome Festival of Festa di Noantri.)

Date : 16.07.2013

Activities : 

– 07:00 – 09:00 =>

+ ready to check out from the hostel

– 10:00 – 11:30 =>

+ leave the Hostel and go to outside

+ Have the last Lunch in Rome

– 12:00 =>

+ leaving the city of Rome to Ciampione Airport

+ prepare the boarding pass and all of stuffes

– 17:00 – 17:35 =>

+ get ready to come back Germany in due to the gate closes 17:35

+ Departure time : 18:05

21:00 =>

+ arrive in Bremen Germany

So, For more complete infos about my agendas, I will send you in form of pdf via email if it’s needed.

Sources : 

Rome (e-guide), Rome Pocket Guide, Ryanair Tour guide, Tripadvisor Rome Guide, Tripomatic-free-city-guide-Rome.

Being Healthy with Bananas

This morning, Visiting foreigners’ registration office for 3rd times without nothing I really seem like a sucker. As started with my first visit was not success

because I arrived too late, whereas I actually have been waiting for 3 hours and the results was nothing. .

Furthermore, in my second visit I hoped I will be success but I did a small mistake namely I’ve forgotten to bring my overview of grades during 5 semester as required to extent my visa when someone has been studying in University for more than  3 Semester.

Absolutely I was being a sucker for the second times. .

And Today being my third effort, Hopefully I will get it. Waiting for 3 hours in the dark cold morning at 06.30 with the temperatur under 10 degree of celcius, I was standing in front of the door’s foreign office, I bring my laptop to write blog and PSP to playing FIFA 2010 with my thick jacket I’ve already been waiting for 3 hours here, and If there is paparazi there, and if they take my picture. mybe in this situation I seem like an obdachlose (homeless person).  but I don’t care about. The important thing is I get my visa asap today.

To fill my time with this shit I would like to share my reasons about why we do need more sport activities in our daily life, about the amazing of bananas according to my opinion and about why I have to change from the bad-organized habit for foods to well-organized habit for foods as diet programm.

Although people around me always are laughing for what I am doing now. .

because my body is not bulky enough but I wanna do diet programm. 😀

According to my opinion, the diet programm is the programm where we eat more foods but absolutely with health foods.

For example : Normaly I was eating 3 times a day but now in my diet programm I eat 6 times a day.

  • At 7 O’clock drinking low fat milk with oatmeal or some eggs,
  • 9 O’clock eating fruits and breads with nutella,
  • 12 O’clock eating boiled potatoes with meats and salad,
  • 15 O’clock eating fruits like bananas and milk
  • 18 O’clock eating spagheti with fish and eggs.
  • 21 O’clock drinking milk and bananas or apples.

and now I try to change my quota about consuming daily food with :

“eat before hungry, stop before satiety”

but at least, after 2 month I’ve been showing people around me, and they say, you look bulkier than previous months, So, I am so happy to hear somebody tell me that truth or lie, but  if that is right or maybe they just say that to make me happy .

but because I usually think positive I purpose with the first words where they said you look a little bit more bulky. so that is. .:D

Because of that  story, Now I wanna share about this.

This what I’m doing started with my rice-cooker has been broken for the second times, so that I can’t eat rice in my daily life. It’s absolutely making me stress at the past, because previously, if I didn’t add rice in my day, I wouldn’t feel enough saturated with food. But positively I got the advantages from my broken rice-cooker for the second times.

At that first time when I was buying rice-cooker. I got some advices from my indonesia friends that they say, Don’t buy rice cooker in Germany because of its bad quality. Because I don’t easy trust with people before I try. so I try. .I bought rice-cooker in Germany and it’s just hold out for 9 month. so, I directly told my mother and father to send me the rice cooker from indonesia asap. .because my first rice-cooker from indonesia was able to be used till 3 year. Therewith I don’t believe anymore with the quality of made-in German rice cooker products in German stores. Nevertheless for any other product outside rice-cooker I believe in German product in high quality.but sorry for their rice-cooker products I should honestly say No. .

So, my first reason to come back with doing more sport came  from my broken rice-cooker as I explained above.  Because of its, I am forced to eating breads, spagheti, or potatoes which are better carbohydrate foods compared with rice where it is very bad and it can have impact badly to the persons who have diabetes in their blood.

The second reason was because of the fearness about diabetes. Since I was young I ve got several infos about the bad impact in our body.

And the third reason, because I have been willingly drinking normal wasser without sugar since I was in 15 years old. And when I was in indonesia, sometimes I was thinking how people can get the real taste of tea or coffee if they always add more sugar in their cup of tea or coffee.It seems like to make some food. if we add much more sugar to our food it can make its taste being badly.Fortunetely, While I live in Germany, I get free normal water alias water from the tap.and Especially the tap water in Bremen-Germany can be directly well-consumed or drinkable.but when I was staying in Berlin, its tap water has the bad taste, I had to boil before I consume.

Having more free times in this fifth semester have been my fourth reason doing more sport like as I was in senior high school.

and for the last reason, because of my previously environment including my mother and father had educated me how to live healthy . .

I saw they cared about their healthy so I care with healthy too. They consumed healthy foods in their daily life, so it automaticaly influences me as their son. And it can be analogized if many countries did well for their citizens, it can be the prosperity of the country can be equal. The poverty rate will be automaticaly reducing because of rising the health rate of its citizens . .

So, it’s all begun from ourselves. .

Well, the stupid problem is I am always too late realizing about those all occasionally that they were educating me in good things. .

Now if we’re talking about food, I am being hungry now. .

but I will tell you in my last minute about the truth what I feel when I consume banana. .

Honestly, I prefer to consume bananas than any other fruits. And if you know the banana has much more advantages for our healthy.

For me personally, after I have eaten bananas, I get more energy for my daily routines, and get more power to thinking about.

Moreover when I am usually in exam situation where we use our brain with the best performance.

Eating some bananas can help me to give a power to my brain to thinking. .

It is maybe because I can’t thinking if I get hungry. . .:D

but absolutely my brain is not located in my stomach. .

The facts of bananas contain vitamin B and B6 which can help us to increase our moods and can help us to avoid stress in whole lectures that we don’t understand.

And my feeling  always say it can be increasing my happiness from happy to be happier I usually bring bananas to campus to avoid brain error when the lectures begins. 😀

Or perhaps, sometime banana can help avoiding the human error in their life. 😀

So thanks for reading, hopefully you get something after reading my quite simply and chaotic note . .:)

Managing Vacations and Flight with Ryanair

After that desire has gone from my habituality to scratch my blog to share infos for my reader and for my silent reader in the part of this crazy illusions world. Now it’s already come back in this fucking hot summer time. Sitting comfortably with my laptop in a single small room  of my campus with the warm sunshine through the window making my day to be relax and enjoy to try share infos through my blog.

So, This time I would like to share a little bit my experiences in managing my vacations.

1. One of the most important things to do firstly planing is as soon as possible determining our destination where we wanna go.after that we have to take action to directly buying the ticket.

if the ticket has been bought, then we can go to the next step to prepare another important thing.

2. I usually make certain about my vacation budget. in my previous vacation I usually take 250 € budget to entirely vacation in a week so that I can arrange our holiday very well.

for example :

Budget : 250 €

– flight ticket for round trip : 55,06 €

– Hostel in 6 days : 96,67 €

– tourist tax in 6 days : 12 €

– limited budget :  86,27  in 8 days => 10,78 € a day

So, Controlling our financial is also important in order not to over budget.

3. The next step I usually did is as soon as possible booking the ticket and then doing online Checking.

especially if you use Ryanair airline. You can do on line checking 15 days before departure and at the latest 4 Hours before deaprture. because if you late to do online checking you have to provide more bucks from your own wallet to pay this in airport.

4. And After online checking has been done, you have to immediately print out your boarding pass. and it usually will be sent via Email. Save your boarding pass with your travel docs like passport in the space of your travel bag.

5. Make sure you have known where you will stay there. If you have not known yet, as quick as possible look for the hotel or Hostel. and make sure that you choice the hostel near the city.

Don’t forget check all infos about your Hostel ratings especially its testimonials from other tourists have stayed there and.

Don’t forget to know the check-in Time and check-out time of your hostel in order to easier managing your plan with low-budgeted vacations.

Booking your Hostel to ensure that you have been clearly where to stay there.

Let the hostel owner know when you will come.

6. Don’t forget to know how to get transport from Airport to the city.

Check the airport location whether it’s so far from the city, whether we can reach on foot, and how much the transport cost from there.

7. The next important thing to do before you will do go to outside your country is to print out all of your travel docs like Passport, and Visa and boarding pass in order that if it might be the worst possible will be happen in your vacations you can show your Id to the police or it can help you to manage your lost docs in your embassy. and it can give the enlightment to the officer to solve your problems about travel docs.

8. Finally, arranging our vacation Agenda or our itinerary in our planed vacations in order not to miss some special things that we have to visit or to do there. Maximize your time there with manage your time and your budget so that you can get clearly well-managed exciting holidays there.

After we’ve planed our Holiday. Here and Now I will get you to know which stuffes I brought in my vacations with Ryanair. Flight with Ryanair we are just allowed to bring one cabin bag max 10 kg with amximum dimensions of (55 x 40 x 20 cm) is permitted. Handbag, Briefcase, laptop, Shop purchases, Cameras, ety have to be carried within our one cabin bag. Oversized cabin baggage will be refused at the boarding gate.

So, it make we have to think to bring the important things on the plane.

I was bringing:

– Camera DSLR, Tripod, biskuitss, bottle, Clothes, Laptop,etc.

Oh ya, it better for you guys to check the weather of its country to ease you think which clothes have to be brought there.

Ryanair allow you to bring your own food onboard, however, hot drinks cannot be carried on board.

However EU aviation security regulations only permit containers of 100 mls of liquids, gels, pastes, lotions, and cosmetics to be brought through the passenger security screening points at all EU Airports.

Liquid items have to be presented at the passenger security screening point in a transparent re-sealable bag, which itself must not exceed 1 Litre in capacity (approximately 20cmx20cm)

Yeah. . Sometimes Flight with Ryanair will be sucks if it is your first experience without enough infos, but it will be very worthed  and comfortable because of low budget airlines.

But Sofar I don’t have any complain with this airlines even I always use this airlines if I wanna go holiday and I am always satisfied.

Next time I will write about my  itinerary in Rome. .

So, Have a nice Day guys and Cheers !

from Bremen Germany with warm summer sunshine that stab the hard mirror.   .

Thanks for reading Brother and Sister !!

Sweet Stories From Barcelona

Time keeps running, and world keeps turning, whereas I didn’t have time to update my story on my blog.

It’s so bullshit if people say that they didn’t have time to do what they wanna do.

Especially a man who study in business where business people should keep able to manage time properly.

But then, we have to go on. it’s just my opening sentences of my story but we can learn from that sentence namely about philosphy lesson that can be captured from this event is we can’t regret past time.

Oke guys This time, I want to share my solo trip was in Barcelona. I did solo trip but I actually didn’t feel alone in my journey there. There I brought my little friend who is a canon (camera).

He accompanied me to around that town. so I absolutely felt enjoy with my solo trip.

I was spending a budget approximetely 200 € there for just a week but honestly I got so much more than what I spent there beforehand.

  • 2 ways flight cost (Lübeck – Barcelona) with ryan air cost 60 €.
  • Bus ticket from Hamburg to Lübeck Airport and vice versa cost 20 € ( one way cost 10 €)
  • Bus Ticket from Barcelona airport to Barcelona city was burdened 11,30 € (one way  cost 5,65 € )
  • for foods I bought some foods in Lidl discounter shop where sell a cheap product.
  • Hostel for 4 nights cost 64 € ( about 15 €/nights)
  • and its rest expenses I used to buy foods in unexpensive restaurant

And one night, I slept under the blue sky trying to feel how a homeless can live along their life without home.

And it was not so complicated because every building can be visited freely and without doubt to go to clean toilet. 🙂

In Barcelona I didn’t use public transportations because in my philosophy it wouldn’t be so interesting with easy way to go somewhere. Walking around the city with our owned foot We can get more experiences.

for examples :

Maybe people get fear if they have lost their way.

but for me, it can be a super exciting where we are as a human being should find the right way from many wrong way. and it perhaps can be a manner to contact with social to learn about the people.

and it can be a lesson to understand people with different language and with limited understanding each other. but it’s so fun.

I also usually bring a city map and try through different way to capture a best spot.

because that I believe in every place has its beauty side.

And my friend canon helped me to saved every moments that I visited. 🙂

the most positive thing of  when I was walking with my foot around its Barcelona town was I have been successfuly to bring my weight from 73 kg to 69 kg because of walking about 30 km a day.

I was being a vegetarian there. eating fruits and vegetables almost everyday were being my entirely daily foods in Barcelona and being healthy absolutely. 🙂

Barcelona in my point of view was so incridible and magnificant city.

Every city corners had a special design architecture.

and I can garantie you that all of those beauty just can be felt when you use your foot to go around that town., Barcelona also has many special place to be enjoyed.

I was also thinking if I have a wife, I will place our honeymoon in Barcelona. 🙂

Not only Indonesia has beautifull beach, but also Barcelona has it too. Barcelona has Montjuic mountain where there is a big castil above there.


From there We can take best picture from Barcelona city. .

and If we gonna go to the Barcelona downtown at the night.

we still can get feeling the 24 hours atmosphere of the city where live always though the night comes and the sun rise. The city has so romantic atmosphere because of providing 24 hours cafe alongside its street..

One of some stories being my bad experience in Barcelona I got, when I was asked by local police without uniform to open my bag and all of my stuff including my sweet pocket. They tried to check inside my bag. but I didn’t let them to do it. they supposed me that I was a punk kid who sell narcotics in Barcelona.

But I don’t trust them because both of them didn’t look like a police. I saw one of them did pee at random place, because of that I didn’t trust them. As it was, I was thinking to run away from them. but they kept catch my bag. so I couldn’t run at that moment. then I tried to trust them as a police. I said I am a tourist from Germany and finally I let them to check my pocket. after checking my pocket they didn’t find anything what they were looking for. but then they explained me that here is usually used as a place for the narcotics transaction by the gangster. Without longer thinking I left that place as soon as possible in order to go away from another problems in that area.

One of my funny story in that beautiful country was when before I wanted to go to outside the Barcelona airport. I was still wearing 3 T-Shirts with 4 sweaters. so it means I weared 7 layers of stuffs on my body. and it was so hot honestly I felt. All those I did with a reason to reducing weight of my bag in order that can be entered into its airoplane bag cabin. Flying with Ryanair we’re just permited to bring our bag in weight about 10 kg. because of that reason, I had to use my mind to deceive the flight attendants.

But It was so worth it, and it saved my money until about 20 €.

then, I thought that Barcelona seems like a Germany where it might be cold as the night come.

but, After I arrived and went to outside its airport, I felt so hot. and then I was looking for a toilet to take some of my clothes down and then to put into the small bag that I prepared beforehand. Going ouside I had felt the themperature about 29 degree of celcius.

Yeah finally I found sommer and sun sine in europe continental after my experience in Germany where sommer is in frequently founded in this year. This funny story haven’t ended yet.

After finishing my holiday for 5 nights in Barcelona, then I came back to Germany but I weared a minim clothes from Barcelona. I have forgotten that Germany is cold right now.

I was wearing a shorts. and After I arrived in Germany, and then I left the aeroplane, I was welcomed with 15 degree of celcius. So freaking cold outside I felt. .

More things I got from Barcelona that have already been teaching me an important life lesson :

” The true lesson is just able to be founded outside the university ”

because In University I just learn more theories but to applying its teories is absolutely outside your lectures.

for example : when I was staying at hostel. there I was learning about communication, social networking.

because I was meeting and cooking together with backpacker from around the world.

and  when I was buying some foods and managing time to my whole holiday, I was learning about controlling, and project management. Even more awesome things are just gotten in my holiday or outside my study.

For ending this story I just wanna tell that checking the local temperature before you wanna go elsewhere is very recommended and necessary too.

So, It’s my story thanks for reading.

Salam jalan2. .

Implementing Functional Budgets and Introduction of Beyond Budgeting in Alderly Ltd.

The budgeting process is a crucial component of management control systems (Accaglobal, 2017). Furthermore, Drury (2001: 283-284) added that budgets covers some purposes such as planning annual operations, coordinating the activities of the various parts of the organization, communicating plans to the various responsibility center managers, motivating managers to strive to achieve the organizational goals, controlling activities and evaluating the performance of managers.

To support Alderley Ltd for building their budgets because their accountant has suddenly resigned, I am assigned to provide the functional budgets for the forthcoming financial quarter which is different compared to the traditional incremental budgeting that the previous company accountant has historically used.

According to McKinney and Howard (1998: 365), traditional incremental budgeting is a budgeting approach that permits policy to continue indefinitely without scrutiny, which means the past becomes the present and future becomes the projection of the present, and it tells how much company spends and what it buys but not why. Further explanation was continued by Aicher, Paule-Koba and Newland (2016: 72) that incremental budgeting has benefits, for examples:

  • it has the same impact on programs and projects across the budget,
  • it is quick and easy,
  • the budget remains stable from year to year.

Nevertheless, they also added that this approach has also disadvantages, as follows:

  • it does not allow for a thorough examination of expenses to determine the extent to which they are in alignment with the company’s strategic goals,
  • there is pressure for managers to spend any money that is currently allocated, if they see that their future budget will be based on the current year.

While functional budgets represent quantitative and/or financial statements which are prepared prior by each functional area of the business to begin of a trading or operating period and they are applied to arrange the company’s objectives, activities as well as policies for the entire business (Bendrey, Hussey and West, 2003: 68).

Moreover, according to Kumar and Sharma (2000: 206), functional budgets represents various functions and depends on the size and nature of the business. They include sales budget, production budget (e.g.: raw material budget, labour budget, plant utilization budget), purchase budget, cash budget and finance budget.

Generally speaking, budgets are prepared for a specified time period. It can be a year, quarters, months or in some cases, weeks. Bendrey, Hussey and West (2003: 68) argued that the longer the period taken for planning purposes, the greater the difficulty in forecasting future performance. In this assignment, I am tasked to prepare functional budgets for the forthcoming financial quarter, January to March, see table 1 below.

To assess whether or not estimated investment of company would be generating benefits for forthcoming quarter, we are able to compute its Return on Investment (ROI) from January till March. ROI can be generated by dividing company’s profit from sales with company’s investment which is assets. In our case, our assets included the total 3-months budget for Raw Materials (£192,818), Labour (£381,600), Production Overheads (£104,940), Administration (£31,216) and Selling Overheads (£26,200). While our estimated revenue from sales from January till March is £327,500.

As a result, the ROI of this company would be about 45% so that it can be concluded that a positive percentage of ROI would be generating profits for this company. According to George and Franklin (1996: 5-6), ROI is a method to assess how well (or poorly) management performs and used by creditors and owners to assess the company’s ability to earn an adequate rate of return. Furthermore, managing directors can compare the ROI of this company to other companies/industries, because ROI provides financial information about a company’s financial health.

All these above described functional budgets had been through important stages in the budgeting process according to Drury (2001: 287-290), as follows:

  1. communicating details of budget policy and guidelines to those people responsible for the preparation of budgets;
  2. determining the factor that restricts output;
  3. preparation of the sales budget which is here important to have an accurate estimation of customers’ actions and to understand sales demand that might be influenced by the economic situation or the action of company’s competitors;
  4. initial preparation of different budgets (e.g.: Production, Raw Materials, Labour, Production Overheads, Administration, and Selling Overheads) which its preparation should be a “bottom-up” process and past data may be used as the starting point for producing the budgets;
  5. negotiation of budgets with superiors after being approved by the lowest level of management;
  6. coordination and review of budgets whether or not it is plausible and measurable;
  7. final acceptance of budgets which happens when all the budgets are in harmony with each other and they are summarized into a master budget that includes a budgeted profit and loss account, a balance sheet, and a cash flow statement;
  8. ongoing review of budgets is conducted as the final stage and here, the actual results should be periodically compared with the budgeted results. Moreover, in this final stage, the management should be able to identify the items that are not proceeding according to plan and to investigate the reasons for the differences.

Drury (2001: 291) also added that the budgetary process should be dynamic and continuous. In other words, it does not end for the current year once the budget has been generated.

From above description about budgeting process, we can also find some benefits, as follows:

  • Budgeting process or budget preparation process would help company to plan future activities;
  • it helps in coordination of various activities (e.g.: Sales and Production)
  • it helps to communicate between the lowest level of management to the top level of management regarding the expected level of activities, costs, revenues, profits, investments, etc. to the budget period.
  • it might become a motivational tool for everyone to put maximum efforts to realize the targets set in the budgets.
  • it allows the management continuously to monitor all activities have done to see whether or not everything goes as planned in budget.

In spite of several benefits, budget preparation process could be giving some disadvantages, for examples:

  • it would be costly for small firms to incur, because it requires a lot of time in decision making and in coordination between the lowest level of management and the top level of management.
  • Furthermore, a small company probably needs to spend extra money to hire experienced and specialized human resources in the field of management, analysis, and control.

According to Daum (2005), Nowadays, in the highly dynamic environment for companies, the concept of fixed budgets should be changed with the concept of Beyond Budgeting Management Model in order to become effective in a global economy with rapidly shifting market conditions and fast and nimble competitors because companies must be able to adapt constantly their priorities and have to aim their resources where they are able to bring most value for customers and shareholders. Moreover, Daum (2001) argued that an increase of complexity of company activities and internal dynamics occur so that the task of today’s companies is not only to produce and sell products, but also companies have to compete in a seller’ market and buyer’s market. In other words, they must keep bringing new products, keep doing very different things at the same thing with developing the right products (in the long-term), keep having good relationships with customers, employees, and business partners (medium-term), and keep operating their business profitably (short-term).

As we have known, the traditional incremental budgeting which does not cover all those aspects seems like inflexible and focusing only in company’s profit without seeing other aspects. Daum (2005) mentioned that Beyond Budgeting represents a management model that wants to overcome the restrictions of the traditional budget and aims to increase the adaptability of companies. Furthermore, Charifzadeh and Taschner (2017: 151) added that Beyond Budgeting is also a concept which postulates the complete elimination of traditional budgets, and instead recommends a flexible system of planning and control based on employee empowerment and market-like coordination.

Beyond Budgeting has several characteristics according to Kaplan Financial Knowledge Bank (2012), as follows:

  • Rolling budgets, based on every quarter or every month, becomes the main alternative to annual budgeting;
  • The rolling forecasts will embrace Key Performance Indexes (KPIs) based on the concept of balanced scorecards which is according to Kaplan and Norton (1996: 47) defined as concept that can tell the story of the company’s strategy, starting with the long-run financial objectives, and then linking them to the sequence of actions that must be taken with financial processes, customers, internal processes, and finally employees and systems to deliver the desired long-run economic performance;
  • The budget may also incorporate benchmarking connecting managers’ targets to external benchmarks and not past performance;
  • Focus efforts on managing future results and not explaining past performance;
  • Allow operational managers to react to the environment;
  • Encourage a culture of innovation.

According to (2016), a key element of Beyond Budgeting is alignment between leadership principles and management processes, as seen in figure 1 below, which is also explaining about the 12 beyond budgeting principles.

Kaplan Financial Knowledge Bank (2012) found some advantages of the beyond budgeting model, as follows:

  • By giving clear responsibilities and challenges, it motivates individuals;
  • It establishes customer-oriented teams;
  • Its focus has changed from beating other managers to beating the competition;
  • It establishes information systems which provide fast and open information throughout the Organisation;
  • Authority is transferred to operational managers who are closer to the action so that they are able to react quickly;
  • Operational managers are given more authority to deliver key ratios rather than keep to strict budget limits.

Nevertheless, companies which applied beyond budgeting should consider its consequence that a cohesion between leadership principles and management processes should be in harmony in order to avoid risk of having disconnects between what is said and what is done, which is able to be poison to any organization (, 2016).

To conclude this this essay, I would like to suggest John to consider the beyond budgeting approach which would be more appropriate and complete in the current turbulent economic environment where market conditions are rapidly shifting, and an emergence of nimble competitors is forcing his company to adapt constantly what customers and shareholders need. Beyond Budgeting offers what traditional incremental budgeting does not have and it refers to the concept of balanced scorecards which covers 4 perspectives (financial, customer, internal business process and employees). In other words, Beyond Budgeting is concentrated not only in producing and selling products, but also it concerns other perspectives (e.g.: customers, employees, business partners and shareholders) so that it would increase the adaptability of his company in the future.

Works cited:

Accaglobal. (2017). Comparing Budgeting Techniques (Incremental v ZBB). [Online] Available:  [Accessed: 19.10.2017].

Aicher, T. J.; Paule-Koba, A. L.; and Newland, B. L. (2016). Sport Facility and Event Management. Massachusetts: Jones & Barlett Learning. (2016). The Beyond Budgeting Principles. [Online] Available:  [Accessed: 12 October 2017].

Bendrey, M.; Hussey, R.; and West, C. (2003). Essentials of Management Accounting in Business. New York: Continuum.

Charifzadeh, M. and Taschner, A. (2017). Management Accounting and Control: Tools and Concepts in a Central European Context. Weinheim: Wiley-VCH.

Daum, J. H. (2001). Beyond Budgeting: A Model for Performance Management and Controlling in the 21st Century? [Online] Available:  [Accessed: 25.10.2017].

Daum, J. H. (2005). Beyond Budgeting. [Online] Available:  [Accessed: 25.10.2017].

Drury, C. (2001). Management Accounting for Business Decisions. 2nd Edn. London: Thomson Learning.

George, T. F. and Franklin, J. P. (1996). Understanding Return on Investment. New York: John Wiley & Sons, Inc.

Kaplan Financial Knowledge Bank. (2012). Beyond Budgeting. [Online] Available:  [Accessed: 12 October 2017].

Kaplan, R. S., & Norton, D. P. (1996). The balanced scorecard: translating strategy into action. USA: Harvard Business Press.

Kumar, A. and Sharma, R. (2000). Principles of Business Management. New Delhi: Atlantic Publishers and Distributors.

McKinney, J. B. & Howard, L. C. (1998). Public Administration: Balancing Power and Accountability. 2nd edn. London: Greenwood Publishing Group, Inc.

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The living room is an important room where most people spend their leisure times with their families or friends. If your living room is large with different zones such as a dining area, home office or a lounging area, it is important that each zone has adequate lighting without overpowering other areas. While choosing the lighting, one should consider the atmosphere, one is looking to create and choose the bulbs and lamps accordingly.

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Americans still support recycling

For many potential buyers, kitchen is often a deciding factor before purchasing or declining a house. Hence it is a smart move to renovate the Kitchen before putting your house for sale. More often than not, it can earn you about 70 percent return on investment once the sale is through. It need not be expensive. Small changes can go a long way. While remodeling, opt for materials with mass appeal like stainless steel appliances of high quality.

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Plastic and Paper Element Analysis

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