Review Tentang Kode Etik Akuntan Publik dalam menghadapi Era IFRS

 Pengertian Akuntan Publik Akuntan publik adalah akuntan yang telah memperoleh izin dari menteri keuangan untuk memberikan jasa akuntan publik di Indonesia. Ketentuan mengenai akuntan publik di Indonesia diatur dalam Undang-Undang Republik Indonesia Nomor 5 tahun 2011 tentang Akuntan Publik dan Peraturan Menteri Keuangan Nomor 17/PMK.01/2008 tentang Jasa Akuntan Publik. Setiap akuntan publik wajib menjadi anggota Institut Akuntan Pubik Indonesia (IAPI), asosiasi profesi yang diakui oleh Pemerintah. Izin akuntan publik dikeluarkan oleh Menteri Keuangan dan berlaku selama 5 tahun (dapat diperpanjang).

 Prinsip Kode Etik Profesi Akuntan PublikPrinsip Pertama- Tanggung Jawab Profesi Dalam melaksanakan tanggung jawabnya sebagai profesional, setiap anggota harus senantiasa menggunakan pertimbangan moral dan profesional dalam semua kegiatan yang dilakukannya.
Prinsip Kedua- Kepentingan Publik. Dimana publik dari profesi akuntan yang terdiri dari klien, pemberi kredit, pemerintah, pemberi kerja, pegawai, investor, dunia bisnis dan keuangan, dan pihak lainnya bergantung kepada obyektivitas dan integritas akuntan dalam memelihara berjalannya fungsi bisnis secara tertib. Untuk memelihara dan meningkatkan kepercayaan publik, setiap anggota harus memenuhi tanggung jawab profesionalnya dengan integritas setinggi mungkin.
Prinsip Ketiga- Integritas Integritas mengharuskan seorang anggota untuk, bersikap jujur dan berterus terang tanpa harus mengorbankan rahasia penerima jasa. Pelayanan dan kepercayaan publik tidak boleh dikalahkan oleh keuntungan pribadi. Integritas dapat menerima kesalahan yang tidak disengaja dan perbedaan pendapat yang jujur, tetapi tidak menerima kecurangan atau peniadaan prinsip.
Prinsip Keempat- Obyektivitas Obyektivitasnya adalah suatu kualitas yang memberikan nilai atas jasa yang diberikan anggota. Prinsip obyektivitas mengharuskan anggota bersikap adil, tidak memihak, jujur secara intelektual, tidak berprasangka atau bias, serta bebas dari benturan kepentingan atau dibawah pengaruh pihak lain. Apapun jasa dan kapasitasnya, anggota harus melindungi integritas pekerjaannya dan memelihara obyektivitas. Prinsip Kelima- Kompetensi dan Kehati-hatian Profesional Setiap anggota harus melaksanakan jasa profesionalnya dengan berhati-hati, kompetensi dan ketekunan, serta mempunyai kewajiban untuk mempertahankan pengetahuan dan ketrampilan. Kompetensi menunjukkan terdapatnya pencapaian dan pemeliharaan suatu tingkat pemahaman dan pengetahuan yang memungkinkan seorang anggota untuk memberikan jasa dengan kemudahan dan kecerdikan.
Prinsip Keenam- Kerahasiaan Setiap Anggota mempunyai kewajiban untuk menghormati kerahasiaan informasi tentang klien atau pemberi kerja yang diperoleh melalui jasa profesional yang diberikannya, anggota bisa saja mengungkapkan kerahasiaan bila ada hak atau kewajiban professional atau hukum yang mengungkapkannya. Kewajiban kerahasiaan berlanjut bahkan setelah hubungan antar anggota dan klien atau pemberi jasa berakhir. Prinsip Ketujuh- Perilaku Profesional Setiap anggota harus berperilaku yang konsisten dengan reputasi profesi yang baik dan menjauhi tindakan yang dapat mendiskreditkan profesi. Kewajiban untuk menjauhi tingkah laku yang dapat mendiskreditkan profesi harus dipenuhi oleh anggota sebagai perwujudan tanggung jawabnya kepada penerima jasa, pihak ketiga, anggota yang lain, staf, pemberi kerja dan masyarakat umum.
Prinsip Kedelapan- Standar Teknis Setiap anggota harus melaksanakan jasa profesionalnya sesuai dengan standar teknis dan standar profesional yang relevan. Sesuai dengan keahliannya dan dengan berhati-hati, anggota mempunyai kewajiban untuk melaksanakan penugasan dari penerima jasa selama penugasan tersebut sejalan dengan prinsip integritas dan obyektivitas. Standar teknis dan standar professional yang harus ditaati anggota adalah standar yang dikeluarkan oleh Ikatan Akuntan Indonesia. Internasional Federation of Accountants, badan pengatur, dan pengaturan perundang-undangan yang relevan.

 Gambaran Umum UU NO.5 TAHUN 2011 UU ini pertama kali disahkan oleh Presiden kita Bapak Susilo Bambang Yudhoyono pada tanggal 3 Mei 2011. UU ini terdiri dari 62 pasal yg dibagi kedalam 16 bab yg mengatur dari hak & kewajiban, perijinan Akuntan Publik , kerja sama Akuntan Publik,"SANKSI ADMINISTRATIF". Dalam UU ini sanksi-sanksi yang diberlakukannya semakin ketat dan jelas. Tujuan dari UU Akuntan Publik ini adalah untuk melindungi kepentingan publik, mendukung perekonomian yg sehat, efisien, dan transparansi, memelihara integritas profesi AP, meningkatkan kompetensi dan kualitas profesi AP, melindungi kepentingan profesi AP sesuai dengan standard dan kode etik profesi. Beberapa point hal baru antara lain: terkait jasa (pasal 3), proses menjadi AP perijinan AP (pasal 5&6), rotasi audit (pasal 4),AP asing (pasal 7), Bentuk usaha AP (pasal 12), Rekan non AP (pasal 14-16), Pihak terasosiasi (pasal 29 & 52),KPAP (komite profesi akuntan publik) (pasal 45-48), OAI (organisasi audit Indonesia) (pasal 33-34), Kewenangan APAP (asosiasi profesi akuntan publik) (pasal 43-44), Tanggung jawab KAPA/OAA (pasal 38-40), Jenis sanksi administrasi (pasal 53), dan Sanksi pidana (pasal 55-57). PENGERTIAN IFRS IFRS merupakan standar akuntansi internasional yang diterbitkan oleh International Accounting Standard Board (IASB). Standar Akuntansi Internasional (International Accounting Standards/IAS) disusun oleh empat organisasi utama dunia yaitu Badan Standar Akuntansi Internasional (IASB), Komisi Masyarakat Eropa (EC), Organisasi Internasional Pasar Modal (IOSOC), dan Federasi Akuntansi Internasioanal (IFAC). Akuntan Publik dalam menghadapi Era IFRS Banyak sisi pandang yang dapat kita analisis saat disahkannya UU No.5 Tahun 2011 oleh Presiden SBY. Pokok bahasan yang paling sering dibicarkan saat ini secara umum untuk Negara Indonesia dan khususnya untuk Tenaga ahli Akuntan Publik di Indonesia,  adalah menghadapi Konvergensi atau adopsi standar keuangan yang baru International Accounting Standards, yang lebih dikenal sebagai International Financial Reporting Standards (IFRS), merupakan standar tunggal pelaporan akuntansi berkualitas tinggi dan kerangka akuntasi berbasiskan prinsip yang meliputi penilaian profesional yang kuat dengan disclosures yang jelas dan transparan mengenai substansi ekonomis transaksi, penjelasan hingga mencapai kesimpulan tertentu, dan akuntansi terkait transaksi tersebut.
Dengan demikian, pengguna laporan keuangan dapat dengan mudah membandingkan informasi keuangan entitas antar negara di berbagai belahan dunia. Dampaknya, dengan mengadopsi IFRS berarti mengadopsi bahasa pelaporan keuangan global yang akan membuat suatu perusahaan dapat dimengerti oleh pasar global. Suatu perusahaan akan memiliki daya saing yang lebih besar ketika mengadopsi IFRS dalam laporan keuangannya. Tidak mengherankan, banyak perusahaan yang telah mengadopsi IFRS mengalami kemajuan yang signifikan saat memasuki pasar modal global. Sasaran konvergensi IFRS yang telah dicanangkan IAI pada tahun 2012 adalah merevisi PSAK agar secara material sesuai dengan IFRS versi 1 Januari 2009 yang berlaku efektif tahun 2011/2012. Banyaknya standar yang harus dilaksanakan dalam program konvergensi ini menjadi tantangan yang cukup berat bagi DSAK IAI periode 2009-2012. Implementasi program ini akan dipersiapkan sebaik mungkin oleh IAI. Dukungan dari semua pihak agar proses konvergensi ini dapat berjalan dengan baik tentunya sangat diharapkan. Apalagi Undang-Undang No.5 Tentang Akuntan Publik memang sudah nyata-nyata memberikan lampu hijau bagi akuntan asing untuk berkiprah di kancah nasional. Secara tidak langsung, kompetisi tersebut bisa membuat akuntan Indonesia kehilangan pangsa pasar karena perusahaan-perusahaan di Indonesia memilih untuk merekrut akuntan asing.Maka dari itu Akuntan Publik diharapkan dapat segera mengupdate pengetahuannya sehubungan dengan perubahan SAK, mengupdate SPAP dan menyesuaikan pendekatan audit yang berbasis IFRS. Akuntan Manajemen/Perusahaan dapat mengantisipasi dengan segera membentuk tim sukses konvergensi IFRS yang bertugas mengupdate pengetahuan Akuntan Manajeman, melakukan gap analysis dan menyusun road map konvergensi IFRS serta berkoordinasi dengan proyek lainnya untuk optimalisasi sumber daya. Banyak hal dalam IFRS yangakan diadopsi brbeda dengan prinsip yang saat ini berlaku. Bberapa hal antara lain : Penggunaan Fair-value Basis dalam penilaian aktiva, baik aktiva tetap, saham, obligasi dan lain-lain, sementara sampai dengan saat ini penggunaan harga perolehan masih menjadi basic mind akuntansi Indonesia. Sayangnya IFRS sendiri belum memiliki definisi dan petunjuk yang jelas dan seragam tentang pengukuran berdasarkan nilai wajar ini.Jenis laporan keuangan berdasarkan PSAK terdiri dari 4 elemen (Neraca, Rugi-Laba dan Perubahan Ekuitas, Cashflow, dan Catatan atas Laporan keuangan). Dalam draft usulan IFRS menjadi 6 elemen (Neraca, Rugi-Laba Komprehensif, Perubahan Ekuitas, Cashflow, Catatan atas Laporan keuangan, dan Neraca Komparatif). Penyajian Neraca dalam IFRS tidak lagi didasarkan pada susunan Aktiva, Kewajiban dan Ekuitas, tapi dengan urutan Aktiva dan Kewajiban usaha, Investasi, Pendanaan, Perpajakan dan Ekuitas. Laporan Cashflow tidak disajikan berdasarkan kegiatan Operasional, Investasi dan Pendanaan, melainkan berdasarkan Cashflow Usaha (Operasional dan investasi), Cashflow perpajakan dan Cashflow penghentian usaha.Perpajakan perusahaan, terutama terkait pajak atas koreksi laba-rugi atas penerapan IFRS maupun atas revaluasi aktiva berdasarkan fair-value basis.

 Tujuan IFRS adalah : Memastikan laporan keuangan intern perusahaan untuk periode-periode yang dimasukan dalam laporan keuangan tahunan, mengandung informasi berkualitas tinggi. Transparasi bagi para pengguna dan dapat dibandingkan sepanjang periode yang disajikan. Menyediakan titik awal yang memadai untuk akuntansi yang berdasarkan pada IFRS Dapat dihasilkan dengan biaya yang tidak melebihi manfaat untuk para pengguna.

Manfaat dari adanya suatu standard global IFRS :
1.  Pasar modal menjadi global dan modal investasi dapat bergerak di seluruh dunia tanpa hambatan berarti. Stadart pelaporan keuangan berkualitas tinggi yang digunakan secara konsisten di seluruh dunia akan memperbaiki efisiensi alokasi lokal
2. Investor dapat membuat keputusan yang lebih baik
3. Perusahaan-perusahaan dapat memperbaiki proses pengambilan keputusan mengenai merger dan akuisisi
4. Gagasan terbaik yang timbul dari aktivitas pembuatan standard dapat disebarkan dalam mengembangkan standard global yang berkualitas tertinggi.

Sumber : http://hanihani-hani.blogspot.com/2010/11/tantangan-baru-buat-seorang-akuntan.html http://syahrezamarasutanpohan.wordpress.com/2012/03/23/ifrs-international-financial-accounting-standard http://hepiprayudi.wordpress.com/2009/08/26/konvergensi-standar-akuntansi-keu-sak-ke- http://www.iaiglobal.or.id/berita/detail. http://id.wikipedia.org/wiki/Akuntan_publik

Rhythm of Love

Tune my heart whispers
Vibration of love touched my soul
A string of words makes me feel perfect
Like a rainbow that appeared with the beauty of color at a time when the twilight

The figure you always present in my mind
Make me lost in the flow of love
Nothing like springs that never dry
Love this soothing space

ohhh,, God
Is this angel you sent me
Which will always accompany the sacred bond
Which made me feel perfectly at a time when I with him

Thank you, O creator of love,,

Narasumber : @adithyaadjie with @ransleey

Sangkuriang

Long time ago in West Java, lived a beautiful girl named Dayang Sumbi. She was also smart and clever. Her beauty and intelligence made a prince from the heavenly kingdom of Kahyangan desire her as his wife. The prince asked permission from his father to marry Dayang Sumbi. People from Kahyangan could never live side by side with humans, but his father approved on one condition, when they had a child, the prince would transform into a dog. The prince accepted the condition.

They get married and lived happily in the woods until Dayang Sumbi gave birth to a baby boy. The prince then changed into a dog named Tumang. Their son is named Sangkuriang. He was very smart and handsome like his father. Everyday, he hunted animals and looked for fruits to eat. One day, when he was hunting, Sangkuriang accidentally killed Tumang. His arrow missed the deer he was targeting and hit Tumang instead. He went home and tells her mother about the dog. “What?” Dayang Sumbi was appalled. Driven by sadness and anger, she grabbed a weaving tool and hit Sangkuriang’s head with it. Dayang Sumbi was so sad; she didn’t pay any attention to Sangkuriang and started to cry.

Sangkuriang feel sad and also confused. How can his mother love a dog more than him? Sangkuriang then decided to go away from their home and went on a journey. In the morning, Dayang Sumbi finally stopped crying. She started to feel better, so she went to find Sangkuriang. But her son was no where to be found. She looked everywhere but still couldn’t find him. Finally, she went home with nothing. She was exhausted. She fell asleep, and in her dream, she meets her husband. “Dayang Sumbi, don’t be sad. Go look for my body in the woods and get the heart. Soak it with water, and use the water to bathe, and you will look young forever,” said the prince in her dream. After bathing with the water used to soak the dog’s heart, Dayang Sumbi looked more beautiful and even younger.

And time passed by. Sangkuriang on his journey stopped at a village and met and fell in love with a beautiful girl.He didn’t realize that the village was his homeland and the beautiful girl was his own mother, Dayang Sumbi. Their love grew naturally and he asked the girl to marry him. One day, Sangkuriang was going on a hunt. He asked Dayang Sumbi to fix the turban on his head. Dayang Sumbi was startled when she saw a scar on his head at the same place where she, years ago, hit Sangkuriang on the head.

After the young man left, Dayang Sumbi prayed for guidance. After praying, she became convinced that the young man was indeed her missing son. She realized that she had to do something to prevent Sangkuriang from marrying her. But she did not wish to disappoint him by cancelling the wedding. So, although she agreed to marry Sangkuriang, she would do so only on the condition that he provides her with a lake and built a beautiful boat, all in one night.

Sangkuriang accepted this condition without a doubt. He had spent his youth studying magical arts. After the sun went down, Sangkuriang went to the hill. Then he called a group of genie to build a dam around Citarum River. Then, he commands the genies to cut down trees and build a boat. A few moments before dawn, Sangkuriang and his genie servants almost finished the boat.

Dayang Sumbi, who had been spying on him, realised that Sangkuriang would fulfill the condition she had set. Dayang Sumbi immediately woke all the women in the village and asked them to wave a long red scarf. All the women in the village were waving red scarf, making it look as if dawn was breaking. Deceived by false dawn, the cock crowed and farmers rose for the new day.

Sangkuriang’s genie servants immediately dropped their work and ran for cover from the sun, which they feared. Sangkuriang grew furious. With all his anger, he kicked the unfinished boat. The boat flew and landed on a valley. The boat then became a mountain, called Mount Tangkuban Perahu (Tangkuban means upturned or upside down, and Perahu means boat). With his power, he destroyed the dam. The water drained from the lake becoming a wide plain and nowadays became a city called Bandung (from the word Bendung, which means Dam).

folktales from West Sumatra

Once upon a time, on the north coast of Sumatra lived a poor woman and his son. The boy was called Malin Kundang. They didn’t earn much as fishing was their only source of income. Malin Kundang grew up as a skillful young boy. He always helps his mother to earn some money. However, as they were only fisherman’s helper, they still lived in poverty. “Mother, what if I sail overseas?” asked Malin Kundang one day to his mother. Her mother didn’t agree but Malin Kundang had made up his mind. “Mother, if I stay here, I’ll always be a poor man. I want to be a successful person,” urged Malin kundang. His mother wiped her tears, “If you really want to go, I can’t stop you. I could only pray to God for you to gain success in life,” said his mother wisely. “But, promise me, you’ll come home.”

In the next morning, Malin Kundang was ready to go. Three days ago, he met one of the successful ship’s crew. Malin was offered to join him. “Take a good care of yourself, son,” said Malin Kundang’s mother as she gave him some food supplies. “Yes, Mother,” Malin Kundang said. “You too have to take a good care of yourself. I’ll keep in touch with you,” he continued before kissing his mother’s hand. Before Malin stepped onto the ship, Malin’s mother hugged him tight as if she didn’t want to let him go.

It had been three months since Malin Kundang left his mother. As his mother had predicted before, he hadn’t contacted her yet. Every morning, she stood on the pier. She wished to see the ship that brought Malin kundang home. Every day and night, she prayed to the God for her son’s safety. There was so much prayer that had been said due to her deep love for Malin Kundang. Even though it’s been a year she had not heard any news from Malin Kundang, she kept waiting and praying for him.

After several years waiting without any news, Malin Kundang’s mother was suddenly surprised by the arrival of a big ship in the pier where she usually stood to wait for her son. When the ship finally pulled over, Malin Kundang’s mother saw a man who looked wealthy stepping down a ladder along with a beautiful woman. She could not be wrong. Her blurry eyes still easily recognized him. The man was Malin Kundang, her son.

Malin Kundang’s mother quickly went to see her beloved son. “Malin, you’re back, son!” said Malin Kundang’s mother and without hesitation, she came running to hug Malin Kundang, “I miss you so much.” But, Malin Kundang didn’t show any respond. He was ashamed to admit his own mother in front of his beautiful wife. “You’re not my Mother. I don’t know you. My mother would never wear such ragged and ugly clothes,” said Malin Kundang as he release his mother embrace.

Malin Kundang’s mother take a step back, “Malin…You don’t recognize me? I’m your mother!” she said sadly. Malin Kundang’s face was as cold as ice. “Guard, take this old women out of here,” Malin Kundang ordered his bodyguard. “Give her some money so she won’t disturb me again!” Malin Kundang’s mother cried as she was dragged by the bodyguard, ”Malin… my son. Why do you treat your own mother like this?”

Malin Kundang ignored his mother and ordered the ship crews to set sail. Malin Kundang’s mother sat alone in the pier. Her heart was so hurt, she cried and cried. “Dear God, if he isn’t my son, please let him have a save journey. But if he is, I cursed him to become a stone,” she prayed to the God.

In the quiet sea, suddenly the wind blew so hard and a thunderstorm came. Malin Kundang’s huge ship was wrecked. He was thrown by the wave out of his ship, and fell on a small island. Suddenly, his whole body turned into stone. He was punished for not admitting his own mother.***

Mother

In your smile you hide your weary
Suffering befall you day and night
no stopping for one moment you step
Giving hope to be new to me

Pile of scolding always approached mu
bright as an insult not care for you
you always step forward to my future
find new hope again for your child

Not a pile of gold that you would expect in my success
not roll the money you asked for in my success
not also a bronze in my victory
but I'm happy your heart desires

And you always said to me
I love you now and again when I'm not with you
I love you my child with my sincerity

Father

Every drop of sweat
In your breath tired patter
Meet the extraordinary affection
For me you're willing to sting the sun
Rain can not keep your limit
for me son ...
The every prayer you say all hope

Father ...
I watch it every your advice
In every breath I
In the recesses of my heart will be warmed name
I'll waged all your dreams
Just to enjoy your smile
In the twilight horizon
Father

English speech on education in the education of the

Assalamualaikum wr wb.

I thank God for giving the health and time to share a knowledge on this historic day, the day of national education.

Ladies and Gentlemen,

Indonesia is a big country, inhabited by hundreds of millions people includes islands spread widely. We have been independent since 1945, but I think Indonesia is not yet independent in terms of education. Although we have changed curricula almost every year, but it proved that the Indonesian education has not been able to compete with the developed countries. We tend to fall behind and have not been able to print a great human resources class as developed countries.

Ladies and Gentlemen,

I tried to draw a line to the back, and I get the irony which is really disappointing. In this very rich country, there are so many students drop out of school, do not have a uniform, and swim to go to school because of the broken bridge. It is an irony in the midst of our State assets.

Statistics of school buildings damaged and have not been improved are also too much. It is happening in the provinces that are far away from the center of government and gives continuing negative effect on the education system in the province itself.

Of course, a child who does not get an education will have difficulties in achieving a better stAndard of living in his future. You've seen that a lot of ignorance and poverty arise because so many crimes arising from poverty.

Ladies and Gentlemen,

Education is a major key to get a better state order. Through proper and best education, we are able to print high-quality human resources, eradicate ignorance, and destroy poverty.

Therefore, let us together to be students and teachers that are diligent, sincere, and keep trying without the unyielding. We are Indonesia, a rich country that should have the best education. Do not give up on the fate of our nation today, and continues to struggle in gaining an independence education.

I would like to thank you all for giving me the opportunity to convey these short useful messages.

Thank you for all the attention,

Wassalamualaikum wr wb.

Narasumber :
http://www.caramudahbelajarbahasainggris.net/2013/04/Contoh-Pidato-Bahasa-Inggris-Tentang-Pendidikan-dan-Artinya.html#.UaSLA6Iqw3k

Legend of Lake Toba

In a long time ago, lived a young man named Toba. He had two excellent abilities in terms of fishing and farming. When fishing, Toba was very astute and did not require a long time to get the fish. Just thrown the hook into the river, and he got the big fish.

One afternoon, he went fishing to a river that was wide enough. Within seconds after he threw the hook into the river, the fish immediately grabbed the bait and he got a big fish for dinner.

He immediately went home and along the way he continued pleased because of having enough fish for a dinner. He immediately moved the fish from the creel to the tub filled with water. He wanted the fish stay fresh when cooked so the taste was remarkably good. After putting fish inside the tubs, he prepared seasoning and firewood which needed in the process of ripening. Unfortunately, firewood in the house was out and he immediately looked for firewood in the forest.

Several hours later, he went home and carrying firewood pretty much to cook the fish. However, when he got home, he was surprised because the fish was lost. He even found pieces of gold, and a beautiful girl who was sitting in his room.

Furthermore, the beautiful girl told to Toba that she was the fish which arrested by him, and pieces of gold was the part of constitutes fish. He then  that pretty girl to marry him. The beautiful girl agreed to his request, but he should not bring up the past of that beautiful girl. Toba approved it and they were married.

His wife and him got are blessed a boy named Samosir. His child was very agile, intelligent, but spoiled. When his child reached an age, there are task which should be performed every day, namely delivering the food into his rice fields. One time, his child felt very lazy to deliver food to the field and made his wife scolded.

Finally, his child forced usher these foods into the field. Because so upset, his child ate most of the food at the trip, then bring it to the field with just a little food. When food given to the Toba, of course he surprised and asked about it to his son.

Toba was furious to learn that his son had eaten the food. He said that his son was a child fish and his child came home while crying. His son complained to his wife and makes his wife so furious.

His wife was so angry and assumed that Toba had been violated the covenant. Although Toba had begged so much, but his wife would not forgive him and went with his son to the river. The Wife and his son turned into a fish again.

Instantly, the rain came in a very heavy and flushed Toba to sink. Heavy rains formed a lake known as Toba Lake.

Narasumber :
http://www.caramudahbelajarbahasainggris.net/2013/04/Cerita-dan-Legenda-Danau-Toba-dalam-Bahasa-Inggris.html#.UaSC0KIqw3k

Surat Lamaran Berbahasa Inggris

Jakarta, 28 May, 2013

To

HRD Manager

Jakarta

Dear Sir,

On this good opportunity, I would like to apply as Administrative in your company. My name is Rani Susilawati, 22 years old, female, single, energetic, and healthy. I am a Accounting and graduated from Gunadarma University . I would like to have career to expand my experience, skill and knowledge in this subject.

My personality as a hard worker and fast learner type of person would bring benefit to your company. I will be very appreciated if you give in opportunity to work in your company.

Here with I enclose my curriculum vitae, which will give details of my qualification.

I hope my qualification and experience merit your consideration and look forward to your reply.

Sincerely yours,

Rani Susilawati

HP : 12345678

Jl. Rantai Mas II no K40, Kramat Jati

Jakarta - 13510

10 Kata Mutiara Berbahasa Inggris

"Provision would not be friends with an idleness."
Rezeki tidak akan bersahabat dengan kemalasan.

"Good start will lead you to great end."
Awal yang baik akan membimbing Anda ke hasil yang luar biasa.

"Think big, feel strong, and pray hard for deep heart."
Berpikirlah besar, jadilah kuat, dan berdoalah dengan sungguh-sungguh untuk hati yang terdalam.

"Make a history in your life, not just a story."
Buatlah sebuah sejarah di hidup Anda, bukan hanya sebaris kisah.

"People do not care how much you know until they know how much you care."
Orang lain tidak akan perduli seberapa besar pengetahuan Anda hingga mereka tahu seberapa besar peduli Anda terhadap mereka.


"True love is a love without reason."
Cinta sejati adalah cinta tanpa alasan.

"Do not waste your time to think in a long time. Act immediately and prioritize for goodness."
Jangan buang waktu Anda untuk terlalu lama berpikir. Bertindaklah dengan segera dan utamakan kebaikan.

"A brave man would be better than thousands of coward."
Seorang yang berani akan lebih baik daripada ribuan pengecut.

" A careless tongue can be more dangerous than a sword."
Lidah yang ceroboh bisa lebih berbahaya daripada sebuah pedang tajam.

"God has given everything you need to be success."
Tuhan sudah memberikan semua yang Anda butuhkan untuk meraih kesuksesan.

A Deep Meaning of Friendship

Friendship is like the two rings that have different shapes
But can be combined with a very strong sense
Friendship is just a word
But it has a deep meaning
We'll feel it when actually find
A continued friend in a life

Friendship has always been an oasis when we experience sadness
Friendship is always a joy to be complementary
A day without friends is very strange
Months without friends are very painful

True friends will always be missed
Talks will continue to be memorable
Easy to get a rich friend
But hard getting a forever friend
Because a true friend is not for a reason

Tugas 3 Other, Another, The others

Rani Susilawati
25210645
3eb04

Question 1 :
6. we have three sections in this toefl test. we have passed the first section. others will be continued after lunch.


Question 2 :
4. there are seven students from Canada. other are from France, and the other are from other places.


Question 3 :
5. there are many people in this mall. some people are on the third floor. other are on the second floor, shopping. other are on the first floor, watching the performance. the other are on the basement.

Tugas 2 Parallel Construction

Rani Susilawati
25210645
3eb04

Question 1 :
6. Eddy wants to eat sandwich. Joe wants to eat sandwich

Answer :
Not only Eddy but also Joe wants to eat sandwich


Question 2 :
4. Anne is not playing basketball. Bob is not playing basketball

Answer :
Neither Anne nor Bob isn't playing basketball


Question 3 :
5. John can have tea, or John can have coffee

Answer :
John can have not only tea, but also coffee

Tugas TOEFL 1

Rani Susilawati
25210645
3eb04


Question 1 :
1. 6. My Friend, Jim has not complete the assignment yet, and Mary hasn’t either.
A B C D

Answer : D
It Could Be "Neither" not "Hasn't Either".


Question 2 :
4. When she retired in 1989, tennis champion Christine Evert was the most famous women athlete in the United Stated.
A B C D

Answer : B
It Could Be "Athlete" not " Tennis Champion".


Question 3:
5. The examination will test your ability to understand spoken English, to readnon-technical language, and writing correctly.
A B C D

Answer : C
It Could Be "Written" not "Writing".

Tugas 4a

1. Jelaskan pernyataan berikut:“Masalah penelitian dapat bersumber dari penulisan sendiri, orang lain dan buku referensi”.

Masalah yang ada di manusianya sendiri (people and problem)

Kita harus hati-hati supaya tidak terjebak ke masalah di sekitar manusia yang bukan penelitian. Tapi juga jangan “saklek”, karena masalah manusia yang tadinya bukan masalah penelitian bisa kita “goyang sedikit” menjadi masalah penelitian. Contoh, mahasiswa punya masalah pokok yaitu “kekurangan uang”. Ini bisa kita “konversi” menjadi masalah penelitian misalnya menjadi:

- Mendeteksi raut muka mahasiswa bokek dengan face recognition system

- Model bisnis di Internet dengan modal kecil untuk mahasiswa

Orang lain : apabila bersumber dari orang lain, menurut saya penulis mendapat sebuah gagasan masalah dari orang lain lewat perbincangan atau memang orang tersebut menyerahkan dan mempercayakan masalah yang dia punya kepada penulis.

Dalam suatu melakukan penelitian si peneliti atau penulis dapat mencari data dari buku – buku referensi atau literatur yang masih berkaitan dengan topik penelitian atau penulisan yang akan di jadikan dalam penulisan.

 

2. Buatlah 2 topik permasalahan yang menarik anda dan anda rencanakan untuk topic PI/skripsi

a. Analisis perbandingan kinerja keuangan perbankan syariah dengan perbankan konvensional

b. prospek dan perkembangan perbankan syariah di Jakarta

http://agusnuramin.wordpress.com/2013/01/07/tugas-4a/#more-748

Contoh Kalimat Efektif dan Kalimat Tidak Efektif

Contoh kalimat efektif :

1. Rumah saya berada di jalan Kampung Rambutan.

2. Dia datang hanya membawa selembar uang.

3. Merek membicarakan bahaya narkoba.

4. Sungguh sangat malang nasib anak itu.

5. Mobil yang di parkir di ujung itu miliknya.



Contoh kalimat tidak efektif :

1. Rumah saya yang berada di jalan Kampung Rambutan.

2. Dia datang dengan hanya membawa selembar uang saja.

3. Mereka membicarakan dari pada bahaya narkoba.

4. Sungguh sangat benar-benar malan nasib anak itu.

5. Mobil yang diparkir yang di ujung sana itu miliknya.