tag:blogger.com,1999:blog-18768773961179770652024-03-05T04:47:30.759-08:00Badan UsahaNona noniehttp://www.blogger.com/profile/01039763931843178389noreply@blogger.comBlogger42125tag:blogger.com,1999:blog-1876877396117977065.post-67243620034726331832015-07-06T00:50:00.005-07:002015-07-06T00:50:51.055-07:00BAB 10 PERENCANAAN DAN PENGENDALIAN MANAJERIAL <div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 3;">
<b style="line-height: 115%; text-align: justify;"><span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PERENCANAAN DAN PENGENDALIAN MANAJERIAL</span></b></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 3;">
<b style="line-height: 115%; text-align: justify;"><span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br /></span></b></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Jelaskan perbedaan
antara sistem penetapan biaya standar dan sistem penetapan biaya kaizen yang
populer di Jepang ?<o:p></o:p></span></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">JAWAB :<o:p></o:p></span></div>
<table align="left" border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 7.2pt; margin-right: 7.2pt; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-table-anchor-horizontal: column; mso-table-anchor-vertical: paragraph; mso-table-left: left; mso-table-lspace: 9.45pt; mso-table-rspace: 9.45pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.65pt;" valign="top" width="284">
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.45pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<b><span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Konsep Biaya Standar</span></b><span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-left-alt: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 196.5pt;" valign="top" width="262">
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.45pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<b><span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Konsep Biaya Kaizen</span></b><span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-top-alt: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.65pt;" valign="top" width="284">
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.45pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengendalian biaya<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 196.5pt;" valign="top" width="262">
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.45pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengurangan biaya<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-top-alt: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.65pt;" valign="top" width="284">
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.45pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Diterapkan pada kondisi manufaktur
yang ada<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 196.5pt;" valign="top" width="262">
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.45pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Diterapkan pada perbaikan manufaktur
secara terus-menerus<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-top-alt: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.65pt;" valign="top" width="284">
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.45pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tujuan : kesesuaian dengan standar
kinerja<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 196.5pt;" valign="top" width="262">
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.45pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tujuan : mencapai target pengurangan
biaya<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-top-alt: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.65pt;" valign="top" width="284">
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.45pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Standar ditentukan tiap tahun<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 196.5pt;" valign="top" width="262">
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.45pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Target pengurangan biaya ditentukan
setiap bulan<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-top-alt: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.65pt;" valign="top" width="284">
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.45pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Analisis variabs didasarkan pada
aktual vs standar<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 196.5pt;" valign="top" width="262">
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.45pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Analisi varians didasarkan pada
pengurangan biaya secara konstan<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-top-alt: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.65pt;" valign="top" width="284">
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.45pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Melakukan investigasi apabila standar
tidak terpenuhi<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 196.5pt;" valign="top" width="262">
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.45pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: justify;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Melakukan investigasi jika target
biaya tida tercapai<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sistem penentuan biaya standar mencoba untuk
meminimalkan varians antara biaya yang dianggarkan dengan biaya aktual.
Penentuan biaya kaizen menekankan untuk melakukan apa ynag diperlukan untuk
mencapai tingkatan kinerja yang diinginkan dalam kondisi pasar yang kompetitif.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Apakah penetapan yang
terkait dalam rancangan sistem kendali atau informasi multinasional ?<o:p></o:p></span></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">JAWAB:<o:p></o:p></span></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">penyebaran rendah dengan sentralitas yang tinggi,
digunakan oleh organisasi yang lebih kecil dengan operasi bisnis internasional
yang terbatas, dan system informasi domestic yang mendominasi kebutuhan.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">penyebaran tinggi dengan sentralisasi yang rendah,
digunakan oleh perusahaan multinasional dengan operasi di wilayah geografis
yang berbeda-beda.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">penyebaran yang tinggi dengan sentralitas yang tinggi,
dijalankan oleh perusahaan dengan aliansi strategi di seluruh dunia.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. Sebutkan
kesulitan-kesulitan dalam perencanaan dan pelaksanaan sistem evaluasi performa
dalam perusahaan multinasional!<o:p></o:p></span></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">JAWAB :<o:p></o:p></span></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- Mempertimbangkan
profitabilitas operasi yang ada.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- Menentukan
area yang memiliki kinerja tidak seperti yang diharapkan<o:p></o:p></span></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- Mengalokasikan
sumber-sumber daya perusahaan yang terbatas dengan produktif.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- Mengevaluasi
kinerja manajemen.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- Memastikan
perilaku manajemen konsisten dengan prioritas strategi.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4. Sebutkan 6 alasan yang
mendukung perusahaan induk supaya menggunakan sistem kendali domestiknya untuk
usaha luar negerinya dan 6 alasan yang menentang praktik ini!<o:p></o:p></span></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">JAWAB :<o:p></o:p></span></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Alasan yang mendukung penggunaan sistem pengendalian
domestik :<o:p></o:p></span></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- Pertimbangan
kontrol keuangan jarang sekali merupakan sesuatu yang penting dalam tahapan –
tahapan awal pendirian operasi luar negeri<o:p></o:p></span></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- umumnya akan lebih
murah untuk menggunakansistem domestik dari pada harus membuat dari awal
keseluruhan sistem yang dirancang untuk operasi luar negeri<o:p></o:p></span></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- Untuk
menyederhanakan penyusunan dan analisis laporan keuangan konsolidasi, pihak
kontroler perusahaan harus menegaskan bahwa seluruh anak perusahaan yang
beroperasi menggunakan format dan daftar yang sama untuk mencatat dan
mengirimkan data keuangan dan operasi<o:p></o:p></span></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- Mantan
eksekutif domestik yang bekerja pada operasi luar negri dan atasan perusahaan
mereka akan lebih nyaman jika mereka dapat terus menggunakan sebanyak mungkin
sistem pengendalian domestik umumnya karena mereka mencapai manajemen tingkatan
tertinggi dan menguasai sistem domestik<o:p></o:p></span></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 21.3pt;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Yang menentang praktik penggunaan sistem
pengendalian domestik yaitu :<o:p></o:p></span></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- Arahan
yang disalah artikan<o:p></o:p></span></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- Toleransi
yang rendah terhadap kritik<o:p></o:p></span></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- Hilangnya rasa percaya diri
manajer luar negri apabila menggunakan pengendalian domestik<o:p></o:p></span></div>
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: #7030a0; font-family: "Maiandra GD","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Estrangelo Edessa"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- Ketidak
mauan untuk mendelegasikan kekuasaan<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="background: #00B0F0; line-height: 115%;">
<br /></div>
Nona noniehttp://www.blogger.com/profile/01039763931843178389noreply@blogger.com0tag:blogger.com,1999:blog-1876877396117977065.post-46516622657241635812015-07-06T00:42:00.002-07:002015-07-06T01:27:01.414-07:00BAB 12 PERPAJAKAN INTERNASIONAL DAN PENETAPAN HARGA TRANSFER PERPAJAKAN INTERNASIONAL DAN PENETAPAN HARGA TRANSFER<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 3;">
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apakah yang dimaksud dengan kenetralan pajak ? apakah pajak netral
menyangkut dengan keputusan usaha ? apakah ini baik atau buruk ?</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">JAWAB :</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kenetralan pajak adalah bahwa pajak
tidak memiliki pengaruh (atau netral) terhadap keputusan alokasi sumberdaya.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Iya. Karena Pajak netral menyangkut
dengan keputusan usaha yang diambil atas dasar – dasar ekonomi, seperti tingkat
keuntungan alih – alih pertimbangan – pertimbangan pajak. Keputusan – keputusan
tersebut harus memberikan hasil yang optimal pada pendistribusian sumber daya.
Apabila memengaruhi distribusi sumber daya, hasilnya mungkin akan kurang
optimal.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sudah baik. Karena keputusan – keputusan
tersebut harus memberikan hasil yang optimal pada pendistribusian sumber daya.
Ketika pajak memengaruhi distribusi sumber daya, hasilnya mungkin akan kurang
optimal. Tetapi kenyataannya, pajak jarang bersifat netral.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apa peranan kredit pajak dalam perpajakan internasional ? pertimbangan apa
yang menyebabkan kredit pajak tidak bisa mencapai hasil yang diinginkan ?</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">JAWAB :</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Peranan kredit pajak dalam perpajakan
internasional:</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 32.7pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kredit pajak dapat diperkirakan jika
jumlah pajak penghasilan luar negri yang dibayarkan tidak terlampaui jelas.
Disini deviden yang dilaporkan dalam surat pemberitahuan pajak induk perusahaan
harus dihitung kotor untuk mencakup jumlah pajak ditambah seluruh pungutan luar
negri yang berlaku.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pertimbangan yang menyebab kredit pajak
tidak biasa mencapai hasil yang diinginkan.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pertimbangan pajak seharusnya tidak pernah mengendalikan strategi usaha.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perubahan hukum pajak secara konstantan membatasi manfaat perendanaan pajak
dalam jangka waktu panjang.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jelaskan secara singkat inti keuntungan dan kerugian dari</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> a.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Klasik</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> b.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pemotongan nilai</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> c.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penuduhan</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">JAWAB :</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Klasik</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keuntungan:</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bahwa pajak perusahaan merupakan pajak atas manfaat yang mengikuti dari
pendirian. Dengan demikian, kewajiban pajak korporasi diperlakukan sebagai
sepenuhnya berbeda dari pemegang saham perusahaan. Akibatnya, keuntungan yang
dikenakan pajak pada tingkat yang ditetapkan untuk pajak perusahaan, dividen
yang dikenakan pajak pada tingkat pajak pendapatan perseorangan berlaku untuk
pemegang saham yang menerima mereka, seperti bunga yang diterima oleh
pemegang obligasi perusahaan, dan tingkat yang terpisah berlaku untuk
keuntungan modal yang dipungut atas realisasi keuntungan - keuntungan.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kerugian:</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak ganda dari dividen: mereka dikenakan pajak sekali sebagai
keuntungan perusahaan dan kemudian kembali sebagai pendapatan perseorangan.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pemotongan nilai</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keuntungan:</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ketepatan waktu penyetoran, Kemudahan , Kesederhanaan, dan Biaya
Pemungutan pajak yang lebih murah. </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kerugian:</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mempengaruhi cashflow wajib pajak, menambah beban adminisitrasi wajib
pajak, menambah beban biaya wajib pajak, dan Resiko hukum atas kepatuhan wajib
pajak.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penuduhan</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keuntungan dan Kerugian:</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akibat tuduhan mengenai Transfer Pricing tersebut juga menimbulkan
permasalahan dalam inefisiensi nasional. Perhitungan ulang mengenai penjualan,
pembelian maupun biaya jasa manajemen dengan pihak yang memiliki hubungan
istimewa mengakibatkan biaya pajak yang harus ditanggung oleh perusahaan
menjadi besar. Disamping itu, perusahaan Induk menjadi enggan untuk memberikan
transfer knowledge kepada mitra-nya di Indonesia karena kuatir biaya yang
mereka keluarkan tidak diganti oleh mitra-nya di Indonesia. Akibatnya, sharing
biaya yang umum terjadi pada satu grup perusahaan tidak dibagi ke mitra-nya di
Indonesia dan harus memakai konsultan independen yang tidak terkait. Biaya yang
dikeluarkan menjadi lebih besar bila dibandingkan mempergunakan tenaga ahli
yang ada pada perusahaan Induk</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> 4.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apakah yang dimaksud dengan advance pricing agreement ? apa keuntungan dan
kerugiannya</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jawab :</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Kesepakatan Harga Transfer (Advance Pricing Agreement) adalah perjanjian
antara Direktorat Jenderal Pajak dan Wajib Pajak dan/atau otoritas pajak negara
lain untuk menyepakati kriteria- kriteria dan/atau menentukan Harga Wajar atau
Laba Wajar dimuka para pihak yang mempunyai Hubungan Istimewa.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keuntungan advance pricing agreement
yaitu:</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> 1.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Memberikan kepastian kepada wajib pajak atas nama semua penghitungan
mengenaiharga transaksi dengan menggunakan metode yang disetujui. </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> 2.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Memberikan kepastian terhadap kegiatan wajib pajak termasuk kepastian
mengenaikewajiban pajak yang berkaitan dengan harga transfer. </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> 3.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengurangi biaya dan waktu pada saat diaudit, karena selama periode APA
berlakuharga transaksi yang telah disepakati oleh wajib pajak dan otoritas
pajak.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> 4.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dapat mencegah praktik harga transfer yang tidak benar dan semata-mata
hanya untuk menghindari pajak. </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kerugian advance pricing agreement yaitu:</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> 1.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengorbanan waktu dan biaya yang dikeluarkan untuk penyelenggaraan
APA. </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> 2.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Wajib pajak harus mengungkapkan informasi yang mungkin merupakan rahasia
perusahaan kepada otoritas pajak. </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #C00000; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> 3.</span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="color: yellow; font-family: "Tekton Pro Ext","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Yang perlu diperhatikan, bahwa APA tidak menjamin wajib pajak untuk tidak
diaudit olehotoritas pajak. Masalah-masalah yang tidak tercakup dalam APA masih
dapat diaudit dalamkriteria audit yang biasa dilakukan. APA tidak berlaku
retroaktif sehingga masalah hargatransfer yang ada sebelum APA disepakati tidak
dapat diselesaikan dengan APA</span></div>
</div>
</div>
</div>
Nona noniehttp://www.blogger.com/profile/01039763931843178389noreply@blogger.com0tag:blogger.com,1999:blog-1876877396117977065.post-9568893098003484502015-07-06T00:39:00.000-07:002015-07-06T01:21:37.012-07:00BAB 11 MANAJEMEN RISIKO KEUANGAN<div class="MsoNormal" style="background: #F4B083; line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-background-themecolor: accent2; mso-background-themetint: 153; mso-outline-level: 3;">
<div style="text-align: left;">
<div class="MsoNormal" style="background: #0070C0; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 3;">
<br /></div>
<div class="MsoNormal" style="background: #0070C0; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">MANAJEMEN
RISIKO KEUANGAN</span></b><span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #0070C0; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: #0070C0; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -22.8pt;">
<span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> 1.</span><span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Deskripsikan apa saja yang diperlukan dalam manajemen risiko perusahaan
(erm) !</span><span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #0070C0; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">JAWAB:</span><span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #0070C0; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Manajemen
Risiko dimulai dari proses identifikasi risiko, penilaian risiko,
mitigasi,monitoring dan evaluasi.</span><span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #0070C0; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Risiko
dapat terjadi pada pelayanan, kinerja, dan reputasi dari institusi yang
bersangkutan. Risiko yang terjadi dapat disebabkan oleh berbagai faktor antara
lain kejadian alam, operasional, manusia, politik, teknologi, pegawai,
keuangan, hukum, dan manajemen dari organisasi.<br />
Suatu risiko yang terjadi dapat berasal dari risiko lainnya, dan dapat
disebabkan oleh berbagai faktor. Risiko rendahnya kinerja suatu instansi
berasal dari risiko rendahnya mutu pelayanan kepada publik. Risiko terakhir
disebabkan oleh faktor-faktor sumber daya manusia yang dimiliki organisasi dan
operasional seperti keterbatan fasilitas kantor. Risiko yang terjadi akan
berdampak pada tidak tercapainya misi dan tujuan dari instansi tersebut, dan
timbulnya ketidakpercayaan dari publik.</span><span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #0070C0; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: #0070C0; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -22.8pt;">
<span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> 2.</span><span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apakah yang dimaksud dengan risiko pasar ? gambarkan risiko ini dengan
contoh valuta asing !</span><span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #0070C0; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">JAWAB :</span><span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #0070C0; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Risiko
pasar muncul karena harga pasar bergerak dalam arah yang merugikan
organisasi.Misal, suatu perusahaan mempunyai portofolio sekuritas saham yang
dibeli dengan harga Rp 1 miliar.Misalkan harga saham jatuh,<a href="https://www.blogger.com/null" name="more"></a> sehingga
nilai pasar saham tersebut turun menjadi Rp 800 juta.Perusahaan tersebut
mengalami kerugian karena nilai portofolio sahamnya turun sebesar Rp 200
juta.Kerugian tersebut disebabkan karena harga saham bergerak kearah yang
kurang menguntungkan (dalam hal ini turun).</span><span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #0070C0; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: #0070C0; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -22.8pt;">
<span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> 3.</span><span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apakah yang dimaksud dengan derivatif keuangan,dan masalah akuntansi apa
saja yang berhubungan dengannya ?</span><span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #0070C0; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">JAWAB :</span><span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #0070C0; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Derivatif
keuangan merupakan instrumen derivatif, di mana variabel-variabel yang
mendasarinya adalah instrumen-instrumen keuangan, yang dapat berupa saham,
obligasi, indeks saham, indeks obligasi, mata uang(currency), tingkat suku
bunga dan instrumen-instrumen keuangan lainnya. </span><span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #0070C0; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Masalah
tambahan lain yang berkaitan dengan akuntansi untuk derivatif:</span><span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #0070C0; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- </span><span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntansi untuk derivatif yang tertanam.</span><span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #0070C0; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- </span><span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengkualifikasikan kriteria hedging.</span><span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #0070C0; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- </span><span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengungkapan tentang instrumen keuangan dan derivatif</span><span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<br /></div>
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<span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> 4.</span><span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apakah yang dimaksud dengan kontrak ijon keuangan ? apakah bedanya dari
kontrak berjangka ?</span></div>
<div class="MsoNormal" style="background: #0070C0; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jawab :</span><span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: #0070C0; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: yellow; font-family: Ebrima; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "MV Boli"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kontrak
ijon adalah kontrak pertukaran valuta yang menginginkan pengantaran sejumlah
nilai mata uang pada tanggal yang telah di sepakati di masa depan.Jadi
perbedaan antara kontrak ijon & kontrak valuta asing berjangka terletak
pada nilai valutanya. Jika kontrak ijon nilai valuta di tentukan pada akhir
kontrak dan jika kontrak valuta asing berjangka menggunakan nilai valuta pada
saat awal kontrak.</span></div>
</div>
</div>
Nona noniehttp://www.blogger.com/profile/01039763931843178389noreply@blogger.com0tag:blogger.com,1999:blog-1876877396117977065.post-33059066376127723242015-05-11T23:54:00.004-07:002015-05-11T23:54:56.317-07:00ANALISIS LAPORAN KEUANGAN INTERNASIONAL<!--[if gte mso 9]><xml>
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<br />
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "MV Boli";"><span style="mso-list: Ignore;">11. <span style="font: 7.0pt "Times New Roman";"></span></span></span></b><b><span lang="EN-US" style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";">Sebutkan 4
langkah penting dalam melakukan analisis strategi bisnis dengan menggunakan
laporan keuangan! Mengapa pada setiap langkah, analisis dalam konteks lintas
negara lebih sulit daripada analisis negara tunggal?</span></b><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<b><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">JAWAB :</span></b></div>
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<span lang="EN-US" style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";">Terdapat 4 langkah dalam melakukan analisis usaha dengan menggunakan
laporan keuangan yaitu :</span><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";">Analisis Strategi Usaha Internasional</span><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";">Analisis Akuntansi</span><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";">Analisis Keuangan</span><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 2;"> </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";">Analisis Prospektif Internasional</span><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";">Analisis strategi usaha sulit dilakukan khususnya di
beberapa Negara karena kurang andalnya informasi mengenai perkembangan makro
ekonomi. Memperoleh informasi mengenai industri juga sukar dilakukan di banyak
Negara dan jumlah serta kualitas informasi perusahaan sangat berbeda-beda.
Kurang andalnya informasi mengenai perkembangan makro ekonomi disebabkan oleh
beberapa alasan sebagai berikut : Karena keterbatasan data membuat upaya untuk
melakukan analisis strategi usaha dengan menggunakan metode riset tradisional
menjadi sukar dilakukan.</span><span lang="EN-US" style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
</span><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<b><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "MV Boli";"><span style="mso-list: Ignore;"> 2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b><span lang="EN-US" style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";">Jelaskan pengaruh keragaman antar negara pada analisis
akuntansi dalam praktik-praktik pengukuran akuntansi dan pengungkapan!</span></b><b><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">JAWAB
:</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span lang="EN-US" style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";">Analisis keuangan mencakup berbagai wilayah yuridiksi. Sebagai contoh,
seorang analis mengkin beberapa kali melakukan studi terhadap sebuah perusahaan
yang berada di luar Negara asalnya atau membandingkan perusahaan yang berasal
dari dua Negara atau lebih. Sejumlah Negara yang memilki perbedaan yang sangat
besar dalam praktik akuntansi, kualitas pengungkapan, sistem hukum dan undang
undang, sifat dan ruang lingkup resiko usaha, dan cara untuk menjalankan usaha.</span><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<b><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "MV Boli";"><span style="mso-list: Ignore;"> 3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><b><span lang="EN-US">Apa saja resiko umum yang harus dihindari dalam melakukan analisis
prospektif internasional?</span></b></span><b><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">JAWAB :</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span lang="EN-US" style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Adapun risiko umum yang harus dihindari dalam
melakukan analisis prospektif internasional, yaitu<span style="mso-spacerun: yes;"> </span>:</span><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span lang="EN-US" style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";">Setiap aturan yang telah anda pelajari di negara asal anda menjadi tidak
berlaku diluar negeri</span><span lang="EN-US" style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
</span><span lang="EN-US" style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";">Terjadinya
fluktuasi kurs dalam menganalisis</span><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 73.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";">Adanya perbedaan prinsip akuntansi</span><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 73.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";">Adanya perbedaan praktik akuntansi yang berjalan</span><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 73.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";">Adanya perbedaan kebiasaan bisnis</span><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 73.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";">Adanya perbedaan pasar modal</span><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 73.85pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";">Dan banyak faktor lainnya memiliki pengaruh yang
sangat besar terhadap peramalan dan </span><span lang="EN-US" style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span></span><span lang="EN-US" style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";">penilaian
analisis prospektif internasional.</span><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span lang="EN-US" style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";">refrensi :</span><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span lang="EN-US" style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";">http://yennivalentine.blogspot.com/2015/05/akuntansi-internasional-9.html
</span><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
Nona noniehttp://www.blogger.com/profile/01039763931843178389noreply@blogger.com0tag:blogger.com,1999:blog-1876877396117977065.post-89381626609095178782015-05-11T23:53:00.003-07:002015-05-11T23:53:44.608-07:00STANDAR AUDIT<!--[if gte mso 9]><xml>
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<br />
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span></b>1. <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dari
sudut pandang pengguna laporan keuangan, apakah sumber perbedaan akuntansi
terpenting : Pengukuran atau Pengungkapan? Untuk area manakah yang terpenting
dalam mencapai konvergensi akuntansi internasional? </span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Jawab</span></b><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> : </span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Bila di sudut pandang penggunaan
Laporan Keuangan sumber perbedaan Akuntansi yang terpenting adalah dari segi
pengungkapan karena dengan adanya pengukapan dengan audit Laporan Keuangan maka
dapat dinilai apakah penggunaan dan penyusunan Laporan Keuangan dalam suatu
perusahaan tersebut sehat atau tidak. Akan tetapi, dari segi pencapaian
konvergensi akuntansi internasional, area yang terpenting adalah dari
pengukuranya karena konvergensi itu sendiri muncul karena adanya persoalan para
perusahaan yang mencari modal di luar pasar domestik maupun investor yang
mencoba melakukan diversifikasi investasi didunia internasional akibat adanya
perbedaan ukuran, karena penyajian dan audit akuntansi di banyak Negara dengan
standar akuntasi yang berbeda–beda.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> 2. Cari
persamaan dan perbedaan pendekatan-pendekatan berikut ini dalam menghadapi
perbedaan standar akuntansi, pembukuan, dan audit di dunia: Reciprocity,
Rekonsiliasi, dan Standar Internasional! Jawab :</span></b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Perbedaan</span></b><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
dalam menghadapi perbedaan standar akuntansi, yaitu :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Symbol;">· </span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">RECIPROCITY </span></b><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">(pengakuan
bersama) menghadapinya dengan cara meningkatkan profesinalitas dari kinerjanya
dengan menyesuaikan standar akuntansi yang digunakan secara global.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Symbol;">· </span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">REKONSILIASI</span></b><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
(proses pencocokan data transaksi keuangan) yaitu<span style="mso-spacerun: yes;"> </span>dengan cara memcocokkan mata uang yang
digunakan suatu Negara dan menyesuaikan perhitungan depresiasi dan perhitungan
akuntansi lainnya sesuai dengan perhitungan yang berlaku di negara tersebut.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Symbol;">· </span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">STANDAR
INTERNASIONAL</span></b><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> yaitu dengan
mengadakan harmonisasi atas standar yang di gunakan di berbagai macam Negara
yang berbeda–beda.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Persamaannya</span></b><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">, yaitu : Ketiga Hal tersebut sama–sama menyesuaikan sesuai
dengan standar akuntansi yang berlagi di negara tersebut.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><br /></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> 3. Apakah dasar
pemikiran utama yang mendukung pengembangan dan penerapan luas standar
pelaporan keuangan internasional?</span></b><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Jawab :</span></b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Digunakan oleh banyak Negara sebagai dasar
persyaratan akuntansi di Negara yang bersangkutan atau diadopsi secara
keseluruhan dan diterima oleh banyak bursa saham dan regulator yang
memperolehkan perusahaan asing dalam negeri untuk mengajukan laporan keuangan
yang disusun sesuai IFRS dan Diakui oleh EC dan badan international lain. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt; text-justify: inter-ideograph;">
<span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dasar pemikiran yang mendukung pengembangan dan penerapan luas
Standar Pelaporan Keuangan Internasional adalah berupa ekspasi lanjutan yang
kuat dari pasar modal di semua Negara dan hasrat Negara–Negara untuk mencapai
pasar modal yang kuat, stabil dan tidak tersendat–sendat sehingga dapat
merangsang pertumbuhan ekonomi. Selain itu pasar modal yang berkembang
membutuhkan kepercayaan dan pemahaman tingkat tinggi dari para investor. Dengan
memiliki dan menggegam susunan standar akuntansi bersama yang berkualitas
tinggi, sehingga seorang investor akan memiliki pemahaman dan kepercayaan yang
lebih.<span style="mso-spacerun: yes;"> </span></span></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Refrensi
:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "MV Boli"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">http://luthfiakumala.blogspot.com/2015/05/standar-audit-dan-akuntansi-global.html
</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
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<br /></div>
Nona noniehttp://www.blogger.com/profile/01039763931843178389noreply@blogger.com0tag:blogger.com,1999:blog-1876877396117977065.post-40878971289647445542015-04-24T02:22:00.002-07:002015-04-27T23:29:48.980-07:00BAB 7 : PELAPORAN KEUANGAN DAN PERUBAHAN HARGA
<br />
<div style="line-height: 115%;">
<b><span style="font-family: Forte;">1.</span></b><span style="font-family: Forte;"> <b>Apa yang dimaksud dengan indeks
harga umum, dan apa kegunannya bagi pembaca laporan keuangan?</b><o:p></o:p></span></div>
<u1:p></u1:p>
<br />
<div style="line-height: 115%;">
<span style="font-family: Forte;">Jawab : <o:p></o:p></span></div>
<u1:p></u1:p>
<br />
<div style="line-height: 115%;">
<b><span style="font-family: Forte;">Indeks harga umum</span></b><span style="font-family: Forte;"> adalah peningkatan harga secara umum, dimana
harga barang-barang naik secara keseluruhan. Indeks harga umum merupakan
pedoman bagi kebijakan dan administrasi perusahaan. Laporan keuangan memiliki
potensi untuk menyesatkan selama periode perubahan harga, sehingga indeks harga
umum berguna untuk menginterpretasikan dan membandingkan kinerja operasi
perusahaan yang dilaporkan.<o:p></o:p></span></div>
<u1:p></u1:p>
<br />
<div style="line-height: 115%;">
<b><span style="font-family: Forte;">2.
2.Jelaskan secara singkat model daya beli tetap biaya historis dan
model biaya kini (present value)! Apa persamaan dan perbedaan dari keduanya?</span></b><span style="font-family: Forte;"><o:p></o:p></span></div>
<u1:p></u1:p>
<br />
<div style="line-height: 115%;">
<span style="font-family: Forte;">Jawab : <o:p></o:p></span></div>
<u1:p></u1:p>
<br />
<div style="line-height: 115%;">
<b><span style="font-family: Forte;">Model daya beli
tetap biaya historis</span></b><span style="font-family: Forte;"> adalah
jumlah mata uang yang disesuaikan dengan perubahan tingkat harga (daya beli)
umum (mata uang tetap-biaya historis).<o:p></o:p></span></div>
<u1:p></u1:p>
<br />
<div style="line-height: 115%;">
<b><span style="font-family: Forte;">Model daya beli
biaya kini</span></b><span style="font-family: Forte;"> adalah aset dinilai
dari biaya kini bukan biaya historisnya. Laba didefinisikan sebagai kekayaan
bersih setelah pajak dari perusahaan.<o:p></o:p></span></div>
<u1:p></u1:p>
<br />
<div style="line-height: 115%;">
<b><span style="font-family: Forte;">Perbedaan :</span></b><span style="font-family: Forte;"> <o:p></o:p></span></div>
<u1:p></u1:p>
<br />
<div style="line-height: 115%;">
<span style="font-family: Forte;">Pada model daya
beli biaya kini, aset dinilai dari biaya kini bukan biaya historisnya.
Pengungkapan daya beli konstan biaya historis tidak terlalu bermanfaat bila
dibandingkan data biaya kini.<o:p></o:p></span></div>
<u1:p></u1:p>
<br />
<div style="line-height: 115%;">
<b><span style="font-family: Forte;">Persamaan :</span></b><span style="font-family: Forte;"> <o:p></o:p></span></div>
<u1:p></u1:p>
<br />
<div style="line-height: 115%;">
<span style="font-family: Forte;">Laporan keuangan
suatu perusahaan yang melakukan pelaporan dalam mata uang perkekonomian
hiperinflasi, baik yang didasarkan pada kerangka penilaian biaya historis atau
biaya kini, harus disajikan ulang sesuai dengan daya beli konstan pada tanggal
neraca.<o:p></o:p></span></div>
<u1:p></u1:p>
<br />
<div style="line-height: 115%;">
<b><span style="font-family: Forte;">3.
Apa yang dimaksud dengan penyesuaian utang modal dan apa dasarnya?</span></b><span style="font-family: Forte;"><o:p></o:p></span></div>
<u1:p></u1:p>
<br />
<div style="line-height: 115%;">
<span style="font-family: Forte;">Jawab : <o:p></o:p></span></div>
<u1:p></u1:p>
<br />
<div style="line-height: 115%;">
<b><span style="font-family: Forte;">Penyesuaian
utang modal</span></b><span style="font-family: Forte;"> adalah keuntungan
pada laba daya beli pemegang saham dari permodalan utang, sekaligus tanda bahwa
suatu perusahaan tidak perlu mengakui biaya tambahan dari aset operasional
karena dibiayai oleh utang.<o:p></o:p></span></div>
<u1:p></u1:p>
<br />
<div style="line-height: 115%;">
<span style="font-family: Forte;">Dasarnya adalah
pengaruh harga khusus terhadap aset non-moneter perusahaan (misalnya :
penyusutan, beban penjualan, dan modal kerja moneter). Penyesuaian utang modal
menyatakan bahwa pengeluaran seperti beban penjualan barang dan penyusutan
tidak harus dikurangi untuk mengakui biaya penganti dari aset tersebut, selama
tidak diperoleh lewat utang. Jika diperoleh lewat utang, maka “laba moneter”
yang dihitung dengan indeks harga khusus (bukan umum) pun mestinya mengalami
kenaikan.<o:p></o:p></span></div>
<u1:p></u1:p>
<br />
<div style="line-height: 115%;">
<b><span style="font-family: Forte;">4.
Apa perbedaan antara akuntansi inflasi asing dengan akuntansi
inflasi domestik?</span></b><span style="font-family: Forte;"><o:p></o:p></span></div>
<u1:p></u1:p>
<br />
<div style="line-height: 115%;">
<span style="font-family: Forte;">Jawab : <o:p></o:p></span></div>
<u1:p></u1:p>
<br />
<div style="line-height: 115%;">
<b><span style="font-family: Forte;">Akuntansi
Inflasi Asing</span></b><span style="font-family: Forte;"> adalah Istilah
yang menggambarkan berbagai sistem akuntansi yang dirancang untuk memperbaiki
masalah yang timbul dari biaya historis akuntansi di hadapan Inflasi. akuntansi
perlengkapan Inflasi di Negara-Negara atau mengalami Inflasi Tinggi yang
hiperinflasi. Sebagai contoh, di Negara-Negara yang mengalami hiperinflasi,
Dewan Standar Akuntansi Internasional mengharuskan anak pajak tangguhan Laporan
keuangan disesuaikan dengan Artikel Baru, dimana perubahan daya beli artikel
baru menggunakan indeks harga.<o:p></o:p></span></div>
<u1:p></u1:p>
<br />
<div style="line-height: 115%;">
<b><span style="font-family: Forte;">Akuntansi
Inflasi Domestik</span></b><span style="font-family: Forte;"> adalah inflasi
yang sepenuhnya disebabkan oleh kesalahan pengelolaan perekonomian baik
disektor riil maupun disektor moneter didalam negeri oleh para pelaku ekonomi
dan masyarakat.<o:p></o:p></span></div>
<u1:p></u1:p>
<br />
<div style="line-height: 115%;">
<b><span style="font-family: Forte;">5.
Apa yang dimaksud dengan double dip dalam akuntansi inflasi asing?</span></b><span style="font-family: Forte;"><o:p></o:p></span></div>
<u1:p></u1:p>
<br />
<div style="line-height: 115%;">
<span style="font-family: Forte;">Jawab : <o:p></o:p></span></div>
<u1:p></u1:p>
<br />
<div style="line-height: 115%;">
<b><span style="font-family: Forte;">Double dip dalam
akuntansi inflasi asing</span></b><span style="font-family: Forte;"> adalah
sebuah resesi yang diikuti dengan sebuah periode pendek pertumbuhan lalu
diikuti kembali dengan sebuah resesi yang terjadi karena tingkat pengangguran
yang tinggi, krisis utang di Eropa, perlambatan perekonomian di China, industri
pasar perumahan yang tertatih – tatih dan harga saham yang semakin menurun.
Namun, halangan untuk melakukan pemulihan dari sektor luar negeri dan sektor
domestik tetap ada.<o:p></o:p></span></div>
<u1:p></u1:p>
<br />
<div style="line-height: 115%;">
<span style="font-family: Forte;"><u1:p><span style="font-family: Times New Roman;"> <o:p></o:p></span></u1:p></span></div>
<br />
<div class="MsoNormal" style="line-height: 115%; margin: 0cm 0cm 8pt;">
<span style="font-family: Forte; font-size: 12pt; line-height: 115%; mso-bidi-font-size: 11.0pt;"><o:p><span style="font-family: Times New Roman;"> </span></o:p></span></div>
Nona noniehttp://www.blogger.com/profile/01039763931843178389noreply@blogger.com0tag:blogger.com,1999:blog-1876877396117977065.post-88347965327752232712015-04-24T02:21:00.002-07:002015-04-27T23:27:51.680-07:00 6 : TRANSISI MATA UANG ASING<br />
<b><span style="font-family: Forte;">1 . Bedakan antara proses translasi mata
uang asing dan proses konversi mata uang asing!</span></b><span style="font-family: Forte;"><o:p></o:p></span><br />
<br />
<span style="font-family: Forte;"> Jawab :<o:p></o:p></span><br />
<br />
<span style="font-family: Forte;">Translasi mata uang asing adalah Proses
penyajian ulang informasi keuangan dari satu mata uang ke mata uang lainnya.
Sedangkan konversi antar mata uang asing adalah pertukaran dari satu mata uang
ke mata uang lain secara fisik.<o:p></o:p></span><br />
<br />
<span style="font-family: Forte;">Perbedaannya adalah translasi hanyalah
perubahan satuan unit moneter, misalnya pada sebuah necara yang dinyatakan
dalam pound Inggris disajikan ulang ke dalam nilai ekuivalen dolar AS. Tidak
ada pertukaran fisik yang terjadi, dan tidak ada transaksi terkait yang
terjadi. Sedangkan konversi, memungkinkan adanya pertukaran fisik yang terjadi
dan ada transaksi terkait yang terjadi.<o:p></o:p></span><br />
<br />
<b><span style="font-family: Forte;">2. Apakah perbedaan
antara pasar spot, pasar forward, dan pasar swap? Gambarkan setiap deskripsi
anda dan berilah contoh!</span></b><span style="font-family: Forte;"><o:p></o:p></span><br />
<br />
<span style="font-family: Forte;">Jawab :<o:p></o:p></span><br />
<br />
<b><i><u><span style="font-family: Forte;">Pasar Spot (Pasar Tunai)</span></u></i></b><span style="font-family: Forte;"><o:p></o:p></span><br />
<br />
<span style="font-family: Forte;">Pasar spot adalah pasar yang
memfasilitasitransaksi-transaksi nilai tukar berjalan suatu valuta, dimana
komoditi atau valas dijual secara tunai dengan penyerahan segera. Kurs spot
adalah nilai tukar berjalan suatu valuta. Transaksi spot terdiri dari transaksi
valas yang biasanya selesai maksimal 2 hari kerja. Dalam pasar spot dibedakan
atas 3 jenis transaksi, yaitu: (1) Cash, dimana pembayaran satu mata uang dan
pengiriman mata uang lain diselesaikan dalam hari yang sama. (2) Tom (kependekan
dari tomorrow/besok), dimana pengiriman dilakukan pada hari berikutnya. (3)
Spot, dimana pengiriman diselesaikan dalam tempo 24 jam setelah perjanjian.<o:p></o:p></span><br />
<br />
<b><span style="font-family: Forte;">Contoh:</span></b><span style="font-family: Forte;"><o:p></o:p></span><br />
<br />
<span style="font-family: Forte;">Pada tanggal 02 April 2015 seorang ayah
membutuhkan US$10.000 untuk uang saku anaknya yang akan sekolah di luar negeri,
maka seorang ayah tersebut dapat menghubungi bank-bank devisa atau money
changer untuk dapat mengetahui dan membuat kesepakatan selling price pada
tanggal tersebut. Apabila telah tercapai kesepakatan selling price pada tanggal
02 April 2015 adalah US$1 = Rp13.000, maka perhitungannya:<o:p></o:p></span><br />
<br />
<span style="font-family: Forte;">Jumlah rupiah yang dibutuhkan = US$ yang
dibutuhkan x Selling Price<o:p></o:p></span><br />
<br />
<span style="font-family: Forte;">= US$10.000 x Rp13.000<o:p></o:p></span><br />
<br />
<span style="font-family: Forte;">= Rp130.000.000<o:p></o:p></span><br />
<br />
<span style="font-family: Forte;">Maka untuk mendaparkan US$10.000 diperlukan
Rp130.000.000 yang harus diserahkan paling lambat tanggal 04 April 2015. (2 x
24 jam)<o:p></o:p></span><br />
<br />
<b><i><u><span style="font-family: Forte;">Pasar Forward</span></u></i></b><span style="font-family: Forte;"><o:p></o:p></span><br />
<br />
<span style="font-family: Forte;">Pasar Forward adalah pasar yang
memfasilitasi perdagangan kontrak forward mata uang. Kurs transaksi forward
dimana akan diselesaikan telah ditentukan pada saat kedua belah pihak
menyetujui kontrak untuk menjual dan membeli. Transaksi forward biasanya
terjadi bila exportir, importir atau pelaku ekonomi lain terlibat dalam pasar
valas harus membayar atau menerima sejumlah mata uang asing pada suatu tanggal
tertentu di masa mendatang.<o:p></o:p></span><br />
<br />
<b><span style="font-family: Forte;">Contoh:</span></b><span style="font-family: Forte;"><o:p></o:p></span><br />
<br />
<span style="font-family: Forte;">Apabila perusahaan akan membutuhkan
1.000.000 mark jerman , 90 hari dari sekarang untuk mengimpor barang dari
jerman. Asumsikan bahwa perusahaan tersebut dapat langsung membeli mark jerman
untuk pengiriman langsung yaitu dari pasar spot dengan kurs spot $0.50 per mark.
Berdasarkan kurs spot ini maka perusahaan membutuhkan $50.000 ($0.50 per mark x
1.000.0000) namun perusahaan belum memiliki dan saat ini juga untuk membeli
mark perusahaan dapat menunggu 90 hari dan kemudian menukarkan US$ dengan mark
menurut kurs yang berlaku saat itu, tapi perusahaan tidak mengetahui berapa
kurs spot 90 hari dari seklarang. Maka dengan mengunci kurs, perusahaan tidak
perlu khawatir dengan adanya perubahan kurs spot 90 hari ke depan.<o:p></o:p></span><br />
<br />
<b><i><u><span style="font-family: Forte;">Pasar Swap</span></u></i></b><span style="font-family: Forte;"><o:p></o:p></span><br />
<br />
<span style="font-family: Forte;">Transaksi Swap melibatkan pembelian spot dan
penjualan spot atau pembelian forward atas suatu mata uang secara bersamaan.
Investor sering memanfaatkan transaksi swap untuk mengambail keuntungan dari
tingkat suku bunga yang lebih tinggi di suatu negara asing, dalam kesempatan
yang sama melindungi diri terhadap pergerakan yang tidak menguntungkan dari
kurs nilai tukar valuta asing.<o:p></o:p></span><br />
<br />
<b><span style="font-family: Forte;">Contoh:</span></b><span style="font-family: Forte;"><o:p></o:p></span><br />
<br />
<span style="font-family: Forte;">Seandainya tingkat suku bunga di Amerika
Serikat lebih tinggi dari di Swiss, maka para investor Swiss dapat membeli
dolar pada pasar spot dan menginvestasikannya dalam surat berharga hutang yang
berdenominasi dolar dengan pengembalian yang lebih tinggi, seperti surat
treasuri AS 6 bulan. Namun demikian, dengan melakuakan hal tersebut, investor
Swiss tersebut akan kehilangan nilai relatifnya terhadap franc Swiss dalam
perioade 6 bulan tersebut. Untuk melindungi diri dari kemungkinan ini, para
investor Swiss secara bersamaan dapat menjual dolar yang mereka harapkan untuk
di terima dalam 6 bulan dengan menggunakan kurs forward yang terjamin.
Transaksi swap semacam itu akan berjalan baik apabila perbedaan suku bunga
antara AS dan Swiss lebih besara dari pada diskonto kurs forward dolar ( yaitu
perbedaan antara kurs spot dan kurs forward 6 bulan dolar). Seiring berjalannya
waktu, para pedagang mata uang akan menghilangkan perbedaan ini, sehingga
menimbulkan paritas suku bunga.<o:p></o:p></span><br />
<br />
<b><span style="font-family: Forte;">3. Apakah yang dimaksud
dengan kurs saat ini, kurs historis, dan kurs rata-rata dalam konteks translasi
mata uang asing? Nilai tukar mana yang meningkatkan keuntungan dan kerugian
translasi mata uang asing? Mana yang tidak?</span></b><span style="font-family: Forte;"><o:p></o:p></span><br />
<br />
<span style="font-family: Forte;">Jawab :<o:p></o:p></span><br />
<br />
<b><span style="font-family: Forte;">Kurs saat ini</span></b><span style="font-family: Forte;"> (current) adalah kurs nilai tukar pada saat
tanggal laporan keuangan.<o:p></o:p></span><br />
<br />
<b><span style="font-family: Forte;">Kurs historis</span></b><span style="font-family: Forte;"> adalah kurs nilai tukar pada saat suatu aktiva
dalam mata uang asing pertama kali diperoleh atau ketika suatu kewajiban dalam
mata uang asing pertama kali terjadi.<o:p></o:p></span><br />
<br />
<b><span style="font-family: Forte;">Kurs rata-rata</span></b><span style="font-family: Forte;"> adalah rata-rata sederhan atau tertimbang dari
kurs nilai tukar kini atau kurs nilai tukar historis.<o:p></o:p></span><br />
<br />
<span style="font-family: Forte;">Penggunaan kurs nilai tukar historis
melindungi laporan keuangan dari keuntungan dan kerugian translasi mata uang
asing yaitu dari kenaikan atau penurunan dalam equivalen dolar saldo mata uang
asing yang timbul dari fluktuasi kurs translasi antar periode pelaporan.
Sedangkan pilihan kurs nilai tukar yang paling tepat tidak terlalu jelas karena
setiap mata uang dalam suatu waktu dipengaruhi oleh beberapa jenis kurs nilai
tukar.<o:p></o:p></span><br />
<br />
<b><span style="font-family: Forte;">4. Apakah perbedaan antara
keuntungan/kerugian transaksi dengan keuntungan/kerugian translasi mata uang
asing?</span></b><span style="font-family: Forte;"><o:p></o:p></span><br />
<br />
<span style="font-family: Forte;">Jawab :<o:p></o:p></span><br />
<br />
<span style="font-family: Forte;">Keuntungan dan kerugian translasi
mencerminkan kenaikan dan penurunan ekuitas investasi asing dalam mata uang
domestik dan harus diakui, sedangkan keuntungan dan kerugian transaksi timbul
akibat selisih kurs. Keuntungan dan kerugian transaksi disajikan dalam lapora
L/R tahun berjalan dalam pos keuntungan dan kerugian transaksi mata uang asing.<o:p></o:p></span><br />
<br />
<b><span style="font-family: Forte;">5. Pada kondisi
bagaimana translasi mata uang asing mempengaruhi inflasi asing?</span></b><span style="font-family: Forte;"><o:p></o:p></span><br />
<br />
<span style="font-family: Forte;">Jawab :<o:p></o:p></span><br />
<br />
<span style="font-family: Forte;">Hubungan terbalik antara tingkat inflasi
sebuah negara dengan nilai eksternal mata uangnya telah ditunjukan secara
empiris. Sehingga menggunakan kurs saat ini untuk mentranslasikan biaya aset
non moneter yang bertempat dalam kondisi yang cenderung berinflasi akan
menghasilkan mata uang domestik jauh dibawah nilai aslinya.<o:p></o:p></span><br />
<br />
<span style="font-family: Forte;">FASB menolak penyesuaian inflasi sebelum
proses translasi, karena penyesuaian tersebut tidak konsisten dengan kerangka
dasar penilaian biaya historis yang digunakan dalam laporan keuangan dasar di
AS. Sebagai solusi FAS No 52 mewajibkan penggunaan dolar AS sebagai mata uang
fungsional untuk operasi luar negeri yang berdomisili dilingkungan dengan
hiperinflasi. Prosedur ini akan mempertahankan nilai konstan ekuivalen dolar
aktiva dalam mata uang asing, karena aktiva tersebut akan ditranslasikan
menurut kurs historis. Pembebanan kerugian translasi atas aktiva tetap dalam mata
uang asing terhadap ekuitas pemegang saham akan menimbulkan pengaruh yang
signifikan terhadap rasio keuangan. Masalah translasi mata uang asing tidak
dapat dipisahkan dari masalah akuntansi untuk inflasi asing.<o:p></o:p></span><br />
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 8pt;">
<span style="font-family: Forte; font-size: 14pt; line-height: 107%; mso-bidi-font-size: 11.0pt;"><o:p><span style="font-family: Times New Roman; font-size: small;"> </span></o:p></span></div>
Nona noniehttp://www.blogger.com/profile/01039763931843178389noreply@blogger.com0tag:blogger.com,1999:blog-1876877396117977065.post-53714087431108194812015-04-24T02:20:00.001-07:002015-04-27T23:27:11.737-07:00BAB 5 : PELAPORAN KEUANGAN
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 8pt;">
<b><span style="font-family: Forte;">1. Jelaskan
secara singkat perbedaan antara pengukran akuntansi dan pengungkapan akuntansi.
Dari dua proses akuntansi ini, manakah yang menurut anda akan menunjukkan
kemajuan inovatif yang besar selama 10 tahun kedepan? Mengapa ?</span></b><span style="font-family: Forte;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 8pt;">
<span style="font-family: Forte;">Jawab:<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 8pt;">
<span style="font-family: Forte;">Pengukuran akuntasi adalah
pengukuran hanya sebatas informasi murni yang belum di olah menjadi informasi
yang siap di gunakan. Sedangkan pengungkapan akutansi adalah standard dan
praktik pengungkapan dipengaruhi oleh sumber-sumber keuangan, sistem hukum,
ikatan politik dan ekonomi, tingkat pembangunan ekonomi, tingkat pendidikan,
budaya dan pengaruh lainnya.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 8pt;">
<span style="font-family: Forte;">Yang menunjukkan kemajuan
inovatif yang besar selama 10 tahun kedepan adalah pengungkapan akuntansi,
karena meskipun praktik pegungkapan sangat berbeda-beda di setiap Negara,
tetapi sekarang perlahan mulai timbul kemiripan (konvergensi) dengan secara
sukarela mengadopsi standar pelaporan keuangan internasioal (IFRS) atau GAAP
Amerika serikat, mematuhi ketentuan pasar bursa efek dan badan regulator
domestic dan luar negeri memberikan respon terhadap berbagai permintaan
informasi yang diajukan para investor dan analis.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 8pt;">
<b><span style="font-family: Forte;">2. Mengapa
perusahaan multinasional terlihat semakin bertanggung jawab kepada kelompok
masyarakat tertentu daripada kelompok investor tradisional?</span></b><span style="font-family: Forte;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 8pt;">
<span style="font-family: Forte;">Jawab :<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 8pt;">
<span style="font-family: Forte;">Karena perusahaan
multinasional pada umumnya pengungkapan akuntansinya didorong oleh perbedaan
dalam tata kelola perusahaan dan keuangan. Contoh di amerika serikat, inggris
dan negara-negara anglo amerika lainnya, pasar ekuitas menyediakan kebanyakan
pendanaan yang dibutuhkan perusahaan sehingga menjadi sangat maju. Di
pasar-pasar tersebut, kepemilikan cenderung tersebar luas diantara banyak
pemegang saham dan perlindungan terhadap investor sangat ditekankan. Sedangkan
dikebanyakan negara-negara lain, kepemilikan saham masih tetap sangat
terkonsentrasi dan bank secara tradisional menjadi sumber utama pembayaran
perusahaan.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 8pt;">
<b><span style="font-family: Forte;">3. apa
perbedaan antara pengungkapan sukarela dan pengungkapan yang diperintahkan?
Berikan 2 penjelasan untuk perbedaan praktik pengungkapan yang diperintahkan
oleh manajer!</span></b><span style="font-family: Forte;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 8pt;">
<span style="font-family: Forte;">Jawab :<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 8pt;">
<span style="font-family: Forte;">Pengungkapan sukarela adalah
pengungkapan yang dilakukan secara sukarela oleh perusahaan tanpa diharuskan
oleh lembaga yang berwenang. Pengungkapan sukarela yang dilakukan perusahaan
yang satu dengan yang lain akan berbeda. Hal ini dikarenakan belum adanya
peraturan mengenai luas pengungkapan sukarela. Sehingga perusahaan bebas
memilih jenis informasi yang akan diungkapkan, yang dipandang manajemen relevan
dalam membantu mengambil keputusan.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 8pt;">
<span style="font-family: Forte;">Pengungkapan yang
diperintahkan adalah sejumlah aturan atau pengungkapan oleh perusahaan yang
melalui lembaga yang berwenang. Seperti aturan akuntansi dan pengungkapan, dan
pengesahan oleh pihak ketiga (seperti auditing) dapat memperbaiki berfungsinya
pasar. Aturan akuntansi mencoba mengurangi kemampuan manajer dalam mencatat
transaksi-transaksi ekonomi dengan cara yang mewakili kepentingan terbaik
pemegang saham. Aturan pengungkapan menetapkan ketentuan-ketentuan untuk
memastikan bahwa para pemegang saham menerima informasi yang tepat waktu,
lengkap, dan akurat.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 8pt;">
<b><span style="font-family: Forte;">4. Mengapa
perkiraan pendapatan dan laba relatif tidak sama?</span></b><span style="font-family: Forte;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 8pt;">
<span style="font-family: Forte;">Jawab :<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 8pt;">
<span style="font-family: Forte;">Karena laba merupakan ukuran
yang digunakan untuk menilai berhasil atau tidaknya manajemen suatu perusahaan,
atau laba merupakan kelebihan total pendapatan dibandingkan total bebannya.
Sedangkan pendapatan merupakan salah satu unsur laba, yaitu pendapatan adalah
aliran masuk atau kenaikan aktiva suatu perusahaan atau penurunan kewajiban
yang terjadi dalam suatu periode akuntansi, yang berasal dari aktivitas operasi
dalam hal ini penjualan barang yang merupakan unit usaha pokok perusahaan.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 8pt;">
<b><span style="font-family: Forte;">5. Apakah
yang dimaksud dari pengelolaan perusahaan? Perusahaan yang terdapat di beberapa
negara diminta untuk mengungkap informasi tentang praktik pengelolaan
perusahaan mereka. Mengapa investor dan analis berpendapat jika informasi
tersebut sangat berguna?</span></b><span style="font-family: Forte;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 8pt;">
<span style="font-family: Forte;">Jawab :<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 8pt;">
<span style="font-family: Forte;">Tata kelola perusahaan
adalah rangkaian proses, kebiasaan, kebijakan, aturan, dan institusi yang
memengaruhi pengarahan, pengelolaan, serta pengontrolan suatu perusahaan atau
korporasi. Tata kelola perusahaan juga mencakup hubungan antara para pemangku
kepentingan (stakeholder) yang terlibat serta tujuan pengelolaan perusahaan.
Informasi dari laporan keuangan perusahaan sangat bermanfaat bagi investor dan
manajemen untuk melakukan peramalan laba dan mengukur kinerja keuangan
perusahaan. Ketepatan ramalan laba untuk masing-masing pasar modal dan
masing-masing negara berbeda-beda, dan itu dipengaruhi oleh faktor faktor yang
berbeda pula diantaranya interval waktu peramalan, besaran perusahaan, umur perusahaan,
penjamin emisi, auditor, leverage, premium saham.<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 8pt;">
<span style="font-family: Forte;"><o:p> </o:p></span></div>
Nona noniehttp://www.blogger.com/profile/01039763931843178389noreply@blogger.com0tag:blogger.com,1999:blog-1876877396117977065.post-77019233201167924802015-03-26T15:54:00.003-07:002015-03-26T15:54:14.325-07:00BAB IV Akuntansi Komparatif: Amerika dan Asia <!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <b>1. Amerika</b></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntansi di Amerika Serikat diatur oleh badan sektor
khusus Dewan Standar Akuntansi Keuangan (Financial Accounting Board-FASB),
namun yang menjadi penyokong kewenangan standar akuntansinya adalah agensi
kepemerintahan komisi keamanan dan kurs (Securities and Exchange
Commission-SEC).</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hingga tahun 2002, Institut Sertifikasi Akuntansi
Publik Amerika (American Institute of Certified Public Accounttants-AICPA),
sebagai badan khusus lainnya juga mengaudit standar mereka. Pada tahun
tersebut, Publik Company Accounting Oversight Board (PCAOB) didirikan, dengan
dewan yang berwenang untuk mengeluarkan regulasi audit dan auditor perusahaan
publik.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Regulasi dan Pelaksanaan Akuntansi</span></b><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> SEC memiliki wewenang
penuh untuk menjelaskan standar akuntansi dan laporan</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kepada perusahaan publik tetapi bergantung pada sekdos
swasta dalam menerapkan standar tersebut. Hal ini bekerja dengan FASB dan
bersifat menekan saat FASB dinilai bergerak terlalu lambat atau menyimpang.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
FASB dibentuk pada tahun 1973 dan desember 2006 mengeluarkan laporan standar</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">akuntansi keuangan 158 (158 statements of financial
accounting standards-SFASs). Tujuannya adalah untuk menyediakan informasi yang
berguna untuk para infestor . Prinsip akuntansi yang umum adalah GAAP.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Pada tahun 1991, FASB mengembangkan strategi rencana pertama untuk aktivitas
internasional. Tahun 1994, menambahkan promosi mengenai perbandingan
internasional. FASB merupakan anggota internasional kooperatif,
berkomitmen,untuk fokus pada GAAP AS dan IFRS. Tahun 2002 FASB dan IASB
membentuk komitmen mereka untuk menyatukan tujuan dengan menandatangini Norwalk
Agreement yang kemudian ditegaskan kembali pada tahun 2005, dengan beberapa
tujuan yang akan dicapai pada tahun 2008.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Diantara semuanya yang paling penting adalah pembentuka PCAOB yaitu suatu
organisasi non profit yang diawasi langsung oleh SEC. PCAOB memiliki tanggung
jawab sbb :</span></div>
<ul type="disc">
<li class="MsoNormal" style="mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menerapkan audit, mengendalikan kuantitas, etika, kemandirian dan
standarisasi lainnya yang berhubungan dengan persiapan untuk laporan audit
perusahaan agar aman diketahui publik.</span></li>
<li class="MsoNormal" style="mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengawasi subjek audit perusahaan publik terhadap keamanan hukum</span></li>
<li class="MsoNormal" style="mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Memeriksa akuntansi firma publik yang telah terdaftar.</span></li>
<li class="MsoNormal" style="mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mendukung akuntansi firma publik, serta memberikan kasus kepada SEC
atau badan lain untuk menginvestigasi lebih lanjut.</span><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span>
</li>
</ul>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.
Meksiko</span></b><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Tahun 1500an, meksiko merupakan rumah bagi berbagai macam kebudayaan. Hernando
Cortes menaklukan meksiko pada tahun 1521 serta menemukan koloni spanyol yang
telah ada selama 300 tahun. Meksiko mendelegasikan kemerdekaan pada 1810., dan
diakui merdeka oleh spanyol pada 1821.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Meksiko memiliki free market ekonomi yang besar, perekonomian free market mulai
membaik selama 1990-an yang membantu mengurangi inflasi, meningkatkan
pertumbuhan ekonomi, serta membawa dasar ekonomi yang lebih baik.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Regulasi dan Pelaksanaan Akuntansi</span></b><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Di meksiko standar akuntansi dikeluarkan oleh Council for Researchand Development
of Financial Information Standards yaitu CINIF. Mexican Institute of Public
Accounting mengeluarkan standarisasi proses audit melalui Auditing Standards
and Procedures Commision. Pengaturan standarisasi di meksiko menggunakan
pendekatan sistem Inggris- Amerika, atau Anglo-Saxon dari pada pendekatan Eropa
Kontinental.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Persyaratan yang dbutuhkan untuk mempersiapkan laporan keuangan dan audit
berbeda-beda, bergantung pada tipe dan ukuran perusahaan. Semua perusahaan yang
berada dibawah hukum meksisko harus menunjukkan minimal satu auditor berwenang
untuk melaporkan kepada para pemegang saham terkait laporan keuangan tahunan.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.
Jepang</span></b><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Pembukuan dan laporan keuangan jepang menggambarkan adanya percampuran dan
pengaruh domestik dan internasional. Pada setengah awal abad ke-20, pemikiran
akuntansi merupakan refleksi adanya pengaruh jerman, sisa abad selanjutnya
adalah pemikiran AS. Pada 2001 terjadi perubahan yang besar dengan pembentukan
organisasi organisasi pengaturan standarisasi akuntansi sektor swasta.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Regulasi dan Pelaksanaan Akuntansi</span></b><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Undang-undang perusahaan diatur oleh Ministry of Justice (MOJ). Proteksi
pemegang saham dan kreditor merupakan prinsip dasar, dengan kepercayaan yang
inggi pada patokan harga perolehan. Pengungkapan pada kelayakan kredit dan
kemungkinan untuk mendapatkan untung karena distribusi deviden menjadi hal yang
diutamakan. Semua perusahaan yang didirikan berdasarkan undang-undangperusahaan
diwajibkan untuk memenuhi ketentuan akuntansi. Japanese institute of Certified
Publik Accountants (JICPA) merupakan organisasi profesional dari CPAs di
jepang. Sebagai tambahan untuk memberikan panduan mengenai pelaksanaan audit,
JICPA mengeluarkan panduan mengenai permaslahan akuntansi, serta menyediakan
input bagi ASBJ dalam mengembangkan standardisasi akuntansi. Standardisasi
proses audit yang berlaku umum dikeluarkan oleh BAC daripada JICPA. Certified
Public Accountant and Auditing Oversight Board dibentuk pada tahun 2003. Agensi
pemerintah, didesain untuk mengawasi dan mengontrol auditor serta meningkatkan
kualitas audit di jepang. Hal ini dicantumkan dalam FSA pada tahun 2004.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.
Cina</span></b><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Pada akhir tahun 1970-an, pemimpin cina mulai menggerakan ekonomi dari program
terpusat gaya soviet menuju sistem yang berorientasi kepada pasar namun masih
dala kondisi partai komunis. Pada 1993, kepemimpina cina menyetujui reformasi
jangka panjang lagi yang dimaksudkan supaya memberikan fleksibelitas yang lebih
pada institusi yang berorientasi pasar.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Karakteristik dasar akuntansi cina dimulai sejak pembentukan RRC pada tahun
1949 menerapkan sistem ekonomi terpusat, memperlihatkan prinsip dan pola marxis
meniru sistem kesatuan soviet. Pelaporan keuangan terjadwal dan lengkap, fitur
utamanya adalah orientasi pengaturan dana dimana dana berarti properti, barang
dan material yang digunakan dalam produksi. Pelaporan keuangan ditekankan
adanya neraca, yang memfleksikan sumber daya dan kebijakan pemerintah.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Regulasi dan Pelaksanaan Akuntansi</span></b><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span></b><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">The state council/dewan pemerinta (sebuah lembaga
eksekutif yang berhubungan dengan kabinet) mengeluarkan aturan pelaporan dan
akuntansi keuangan perusahaan (Financial Accounting and Reporting Rules for
Enterprises-FARR). Semua peraturan fokus pada pembukuan, persiapan laporan
keuangan, praktik pelaporan dan akuntansi keuangan lainnya dan berbagai hal
tentang pelaporan.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Pada tahun 1992, departemen keuangan mengeluarkan Accounting Standards for
Business Enterprises (ASBE), sebuah konsep kerangka kerja yang dirancang untuk
menuntut perkembangan standar baru akuntansi yang pada akhirnya menyeragamkan
praktik domestik dan akuntansi cina dengan praktik internasional.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Komite standar akuntansi cina CASC telah didirikan pada tahun 1998 sebagai
lembaga berwenang didalam departemen keuangan yang berwenangdidalam departemen
keuangan yang bertanggung jawab untuk mengembangkan standar akuntansi.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Tahun 2006 sebuah susunan baru ASBE telah dikeluarkan dengan pendekatan big bang
mengenai konvergensi. Komisi pengaturan sekuritas cina CSRC mengatur 2 bursa
saham cina : Shanghai, yang dibuka tahun 1990, dan shanzen, yang dibuka tahun
1991. Sampai tahun 1995 cina memiliki 2 organisasi akuntansi profesional. CICPA
didirikan tahun 1988 mengatur sektor perusahaan swasta. CACPA bertanggungjawab
atas audit perusahaan-perusahaan pemerintah dan dibawah otorisasi agen yang
terpisah, badan administrasi audit negara. Pada tahun 1995 CICPA dab CACPA
bergabung, dengan mengusung nama CICPA, mengembangkan standar pengauditan dan
bertanggungjawab atas kode etik profesional.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.
India</span></b><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perekonomian eropa mulai bersaing dengan india setelah
portugis tiba pada tahun 1498. Benteng luar pertama orang inggris dibentuk
diperusahaan india bagian selatan tahun 1619., dan satuan perdagangan
terusmenerus dibuka dibagian lain selama tahun 1850-an. Demonstrasi masa
terhadap aturan kolonial inggris mulai pada tahun 1920-an dibawah kepemimpinan
Mohandas Gandhi dan Jawaharlal Nehru.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dari 1947 sampai akhir 1970-an, ekonomi india
digolongkan dengan bergaya program sosialis pemerintah terpusat dan industri
pengganti barang impor. Menghadapi krisis ekonomi pemerintah mulai melaksanakan
ekonomi terbuka pada tahun 1991. Perubahan yang dimulai 1991 telah memutus kendali
birokrasi dan mendorong terciptanya pasar yang lebih kompetitif.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Regulasi dan Pelaksanaan Akuntansi</span></b><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penetapan lembaga pertama diatur dalam undang-undang
tahu 1857, dan hukum pertama berhubungan dengan pemeliharaan dan pemerisaan
catatan akuntansi yang telah dilaksanakan tahun 1866, bersama dengan
kualifikasi resmi auditor pertama berlandaskan hukum inggris.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akta perusahaan 1956 diatur dan diperbaharui oleh agen
pemerintah, departemen urusan perusahaan. Akta tersebut menyediakan cara kerja
yang luas yang disebut kitab akuntansi dan persyaratan untuk sbuah audit.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">The Institute of Chartered Accountants of India yang
didirikan pada tahun 1949 mengatur izin profesi akuntansi dan bertanggungjawab
untuk mengembangkan standar akuntansi dan proses audit. Tahun 2006npemerintah
mengumumkan bahwa hal itu cenderung untuk memperkenalkan legislasi perusahaan
yang menyertakan AS dengan International Financial Reporting Standards.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">REFERENSI:</span></b><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Choi, Frederick D.S., and Gerhard D.
Mueller, 2005., Akuntansi Internasional – Buku 1, Edisi 6., Salemba Empat,
Jakarta</span></b><span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal">
<span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%;">Sumbe :</span></div>
<div class="MsoNormal">
<span style="font-family: Gabriola; font-size: 14.0pt; line-height: 115%;"><a href="https://vanezintania.wordpress.com/2013/04/04/bab-4-akuntansi-komparatif-amerika-dan-asia/">https://vanezintania.wordpress.com/2013/04/04/bab-4-akuntansi-komparatif-amerika-dan-asia/</a>
</span></div>
Nona noniehttp://www.blogger.com/profile/01039763931843178389noreply@blogger.com0tag:blogger.com,1999:blog-1876877396117977065.post-62095330540093580432015-03-26T15:50:00.003-07:002015-03-26T15:50:41.934-07:00BAB III AKUNTANSI KOMPARATIF : EROPA<!--[if gte mso 9]><xml>
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mso-style-priority:99;
mso-style-parent:"";
mso-padding-alt:0cm 5.4pt 0cm 5.4pt;
mso-para-margin-top:0cm;
mso-para-margin-right:0cm;
mso-para-margin-bottom:10.0pt;
mso-para-margin-left:0cm;
line-height:115%;
mso-pagination:widow-orphan;
font-size:11.0pt;
font-family:"Calibri","sans-serif";
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;
mso-fareast-language:EN-US;}
table.MsoTableGrid
{mso-style-name:"Table Grid";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-priority:59;
mso-style-unhide:no;
border:solid windowtext 1.0pt;
mso-border-alt:solid windowtext .5pt;
mso-padding-alt:0cm 5.4pt 0cm 5.4pt;
mso-border-insideh:.5pt solid windowtext;
mso-border-insidev:.5pt solid windowtext;
mso-para-margin:0cm;
mso-para-margin-bottom:.0001pt;
mso-pagination:widow-orphan;
font-size:11.0pt;
font-family:"Calibri","sans-serif";
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:minor-bidi;
mso-fareast-language:EN-US;}
</style>
<![endif]-->
<br />
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<u><span style="color: blue; font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></u><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Lima anggota Uni
Eropa (EU) :</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="mso-list: l23 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Republik Ceko</span></li>
<li class="MsoNormal" style="mso-list: l23 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perancis</span></li>
<li class="MsoNormal" style="mso-list: l23 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jerman</span></li>
<li class="MsoNormal" style="mso-list: l23 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Belanda</span></li>
<li class="MsoNormal" style="mso-list: l23 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Inggris </span></li>
</ol>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">BEBERAPA PENGAMATAN
TENTANG STANDAR DAN PRAKTIK AKUNTANSI</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<ul type="disc">
<li class="MsoNormal" style="mso-list: l2 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Standar akuntansi</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> merupakan
regulasi atau peraturan (sering kali termasuk hukum dan anggaran dasar)
yang mengatur pengolahan laporan keuangan .</span></li>
<li class="MsoNormal" style="mso-list: l2 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Susunan standar </span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">merupakan
proses perumusan standar akuntansi.</span></li>
</ul>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tiga alasan praktik
akuntansi dapat menyimpang dari standar akuntansi :</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="mso-list: l5 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Di banyak negara hukuman untuk
kegagalan dengan pernyataan akuntansi resmi dianggap lemah atau tidak
efektif.</span></li>
<li class="MsoNormal" style="mso-list: l5 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perusahaan bisa dengan sukarela
melaporkan lebih banyak informasi daripada yang diharuskan.</span></li>
<li class="MsoNormal" style="mso-list: l5 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Beberapa negara mengizinkan
perusahaan untuk keluar jalur standar akuntansi jika hal tersebut bisa
menggambarkan hasil operasi dan posisi keuangan perusahaan dengan lebih
baik.</span></li>
</ol>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Susunan standar
akuntansi menggabungkan dua kombinasi, yaitu :</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="mso-list: l14 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sektor swasta: profesi akuntansi
dan kelompok lain (pengguna dan penyusun laporan keuangan)</span></li>
<li class="MsoNormal" style="mso-list: l14 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sektor umum: perwakilan seperti
petugas pajak, perwakilan pemerintah yang bertanggungjawab atas hukum
komersial dan komisi keamanan.</span></li>
</ol>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">IFRS DALAM UNI
EROPA</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tampilan tabel
“persyaratan IFRS” meringkaskan persyaratan Uni Eropa untuk menggunakan IFRS di
lima negara yang diteliti. Penggabungan laporan keuangan bisa diharapkan dimana
IFRS diperlukan, tapi perbedaannya tetap ada ketika tidak ada penggabungan.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Persyaratan IFRS</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 12.5pt; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed; mso-yfti-tbllook: 1184; width: 605px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 101.35pt;" valign="top" width="135">
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.8pt;" valign="top" width="89">
<div align="center" class="MsoNormal" style="line-height: 115%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Republik Ceko</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.8pt;" valign="top" width="89">
<div align="center" class="MsoNormal" style="line-height: 115%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perancis</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.05pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="line-height: 115%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jerman</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.8pt;" valign="top" width="89">
<div align="center" class="MsoNormal" style="line-height: 115%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Belanda</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.8pt;" valign="top" width="94">
<div align="center" class="MsoNormal" style="line-height: 115%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Inggris</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 101.35pt;" valign="top" width="135">
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perusahaan
terdaftar-laporan keu. Gabungan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.8pt;" valign="top" width="89">
<div align="center" class="MsoNormal" style="line-height: 115%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Diharuskan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.8pt;" valign="top" width="89">
<div align="center" class="MsoNormal" style="line-height: 115%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Diharuskan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.05pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="line-height: 115%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Diharuskan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.8pt;" valign="top" width="89">
<div align="center" class="MsoNormal" style="line-height: 115%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Diharuskan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.8pt;" valign="top" width="94">
<div align="center" class="MsoNormal" style="line-height: 115%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Diharuskan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 101.35pt;" valign="top" width="135">
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perusahaan
terdaftar-laporan keuangan perusahaan pribadi</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.8pt;" valign="top" width="89">
<div align="center" class="MsoNormal" style="line-height: 115%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Diharuskan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.8pt;" valign="top" width="89">
<div align="center" class="MsoNormal" style="line-height: 115%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dilarang<sup>a</sup></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.05pt;" valign="top" width="108">
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dibolehkan, tapi
hanya untuk tujuan informasional<sup>a</sup></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.8pt;" valign="top" width="89">
<div align="center" class="MsoNormal" style="line-height: 115%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dibolehkan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.8pt;" valign="top" width="94">
<div align="center" class="MsoNormal" style="line-height: 115%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dibolehkan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 101.35pt;" valign="top" width="135">
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perusahaan tdk
terdaftar-laporan keu. gabungan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.8pt;" valign="top" width="89">
<div align="center" class="MsoNormal" style="line-height: 115%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dibolehkan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.8pt;" valign="top" width="89">
<div align="center" class="MsoNormal" style="line-height: 115%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dibolehkan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.05pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="line-height: 115%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dibolehkan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.8pt;" valign="top" width="89">
<div align="center" class="MsoNormal" style="line-height: 115%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dibolehkan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.8pt;" valign="top" width="94">
<div align="center" class="MsoNormal" style="line-height: 115%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dibolehkan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 101.35pt;" valign="top" width="135">
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perusahaan tdk
terdaftar-laporan keuangan perusahaan pribadi</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.8pt;" valign="top" width="89">
<div align="center" class="MsoNormal" style="line-height: 115%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dilarang<sup>b</sup></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.8pt;" valign="top" width="89">
<div align="center" class="MsoNormal" style="line-height: 115%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dilarang<sup>b</sup></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.05pt;" valign="top" width="108">
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dibolehkan, tapi
hanya untuk tujuan informasional<sup>a</sup></span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.8pt;" valign="top" width="89">
<div align="center" class="MsoNormal" style="line-height: 115%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dibolehkan</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.8pt;" valign="top" width="94">
<div align="center" class="MsoNormal" style="line-height: 115%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dibolehkan</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<sup><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a</span></sup><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan keuangan
prusahaan tertutup Perancis dan Jerman harus disusun dengan menggunakan
persyaratan akuntansi setempat karena laporan-laporan ini merupakan dasar untuk
pajak dan dividen.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<sup><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b</span></sup><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">IFRS tidak
diperbolehkan dalam laporan keuangan perusahaan pribadi yang tidak terdaftar di
Ceko karena dianggap bahwa IFRS bisa terlalu rumit dan memakan biaya untuk
perusahaan-perusahaan pribadi yang kecil ini.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Keuangan</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan keuangan
IFRS terdiri atas neraca gabungan, laporan laba-rugi, laporan kas, laporan
perubahan ekuitas (atau laporan laba rugi dan pengeluaran yang diakui), dan
catatan penjelasan. Ungkapan catatan harus mencakup:</span></div>
<ul type="disc">
<li class="MsoNormal" style="mso-list: l13 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kebijakan akuntansi yang diikuti</span></li>
<li class="MsoNormal" style="mso-list: l13 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penilaian yang dibuat oleh
manajemen dalam menetapkan kebijakan akuntansi yang penting</span></li>
<li class="MsoNormal" style="mso-list: l13 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Asumsi utama mengenai masa depan
dan sumber-sumber penting tentang ketidakpastian estimasi</span></li>
</ul>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Patokan Akuntansi</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<ul type="disc">
<li class="MsoNormal" style="mso-list: l18 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Semua kombinasi bisnis dianggap
pembelanjaan.</span></li>
<li class="MsoNormal" style="mso-list: l18 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Goodwill diuji setiap tahun untuk
memeriksa penurunan nilainya dan jika negative harus segera diakui dalam pendapatan.</span></li>
<li class="MsoNormal" style="mso-list: l18 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penanaman modal dalam perusahaan
gabungan dengan metode ekuitas.</span></li>
<li class="MsoNormal" style="mso-list: l18 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Translasi laporan keuangan dari
operasi asing didasarkan pada konsep mata uang fungsional.</span></li>
<li class="MsoNormal" style="mso-list: l18 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aset dinilai berdasarkan harga
perolehan atau harga pasar.</span></li>
<li class="MsoNormal" style="mso-list: l18 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Depresiasi dibebankan secarasistematis
atas umur penggunaan asset, menggambarkan pola pemakaian manfaat.</span></li>
<li class="MsoNormal" style="mso-list: l18 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Persediaan dinilai secara FIFO atau
beban rata-rata sesuai menurut IFRS.</span></li>
<li class="MsoNormal" style="mso-list: l18 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pinjaman keuangan dikapitalisasi
dan diamortisasi, sementara pinjaman operasional dibebankan pada dasar sistematis.</span></li>
<li class="MsoNormal" style="mso-list: l18 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak-pajak yang ditangguhkan
dibayar penuh.</span></li>
</ul>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">SISTEM AKUNTANSI
KEUANGAN LIMA NEGARA</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perancis</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntansi nasional
Perancis diatur dalam <i>Plan Comptable General</i>, berisi:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="mso-list: l3 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tujuan dan prinsip laporan dan
akuntansi keuangan.</span></li>
<li class="MsoNormal" style="mso-list: l3 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Definisi asset, utang, ekuitas
pemegang saham, pendapatan, dan pengeluaran.</span></li>
<li class="MsoNormal" style="mso-list: l3 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aturan-aturan valuasi dan
pengakuan.</span></li>
<li class="MsoNormal" style="mso-list: l3 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Daftar akun, persyaratan
penggunaannya, dan persyaratan tata buku lainnya yang telah
distandarisasi.</span></li>
<li class="MsoNormal" style="mso-list: l3 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh laporan keuangan dan aturan
presentasinya.</span></li>
</ol>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Regulasi dan Pelaksanaan
Akuntansi</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ada lima perusahaan
besar yang terlibat dalam penyusunan standar di Perancis:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="mso-list: l4 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><i><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Counseil National de la
Comptabilite</span></i><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">, atau CNC (Badan Akuntansi Nasional).</span></li>
<li class="MsoNormal" style="mso-list: l4 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><i><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Comite de la Reglementation
Comptable</span></i><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">, atau CRC (Komite Regulasi Akuntansi).</span></li>
<li class="MsoNormal" style="mso-list: l4 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><i><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Autorite des Marches Financiers</span></i><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">, atau AMF
(Otoritas Pasar Keuangan).</span></li>
<li class="MsoNormal" style="mso-list: l4 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><i><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ordre des Experts-Comptables</span></i><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">, atau OEC
(Institut Akuntan Publik).</span></li>
<li class="MsoNormal" style="mso-list: l4 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><i><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Compagnie Nationale des
Commissaires aux Comptes</span></i><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">, atau CNCC (Institut Nasional Undang-undang
Auditor).</span></li>
</ol>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Keuangan</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perusahaan Perancis
harus melaporkan hal-hal berikut:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="mso-list: l1 level1 lfo9; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Neraca</span></li>
<li class="MsoNormal" style="mso-list: l1 level1 lfo9; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Laba Rugi</span></li>
<li class="MsoNormal" style="mso-list: l1 level1 lfo9; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Catatan atas laporan keuangan</span></li>
<li class="MsoNormal" style="mso-list: l1 level1 lfo9; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Direktur</span></li>
<li class="MsoNormal" style="mso-list: l1 level1 lfo9; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Auditor</span></li>
</ol>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Patokan Akuntansi</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<ul type="disc">
<li class="MsoNormal" style="mso-list: l22 level1 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aset-aset berwujud biasanya
dihitung berdasarkan nilai perolehan.</span></li>
<li class="MsoNormal" style="mso-list: l22 level1 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Depresiasi dilakukan menurut ketentuan
pajak, biasanya dengan metode garis garis lurus atau saldo menurun.</span></li>
<li class="MsoNormal" style="mso-list: l22 level1 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Persediaan dinilai berdasarkan
nilai terendah (FIFO) atau rata-rata tertimbang.</span></li>
<li class="MsoNormal" style="mso-list: l22 level1 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Biaya riset dan pengembangan
dibebankan pada saat terjadinya (akrual basis)</span></li>
<li class="MsoNormal" style="mso-list: l22 level1 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aset-aset yang dipinjamkan tidak
dikapitalisasi, dan biaya sewa dibebankan.</span></li>
<li class="MsoNormal" style="mso-list: l22 level1 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Utang untuk kepentingan
pasca-pekerjaan tidak harus diakui dan pinjaman keuangan tidak perlu
dikapitalisasi.</span></li>
<li class="MsoNormal" style="mso-list: l22 level1 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak-pajak yang ditangguhkan
dihitung menggunakan metode kewajiban, dan dipotong ketika pembalikan
perbedaan waktu bisa diperkirakan.</span></li>
<li class="MsoNormal" style="mso-list: l22 level1 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Goodwill biasanya dikapitalisasi
dan diamortisasi ke dalam pendapatan.</span></li>
</ul>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jerman</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntansi nasional
Jerman diatur dalam German Commercial Code (HGB), berisi:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="mso-list: l0 level1 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">memungkinkan perusahaan yang
mengeluarkan ekuitas atau utang pada pasar modal resmi untuk menggunakan
prinsip akuntansi internasional dalam laporan keuangan gabungan mereka.</span></li>
<li class="MsoNormal" style="mso-list: l0 level1 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">memungkinkan adanya penetapan
perusahaan sector swasta untuk menyusun standar akuntansi bagi laporan
keuangan gabungan.</span></li>
</ol>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Regulasi dan Pelaksanaan
Akuntansi</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ada lima perusahaan
besar yang terlibat dalam penyusunan standar di Jerman:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="mso-list: l11 level1 lfo12; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">German Accounting Standards
Committee atau GASC, atau dalam bahasa Jerman, Deutsches Rechnungslegungs
Standards Committee atau DRSC (Otoritas penyusun standar Jerman)</span></li>
<li class="MsoNormal" style="mso-list: l11 level1 lfo12; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Financial Accounting Control Act
(Badan pengontrol kepatuhan).</span></li>
<li class="MsoNormal" style="mso-list: l11 level1 lfo12; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Financial Reporting Enforcement
Panel atau FREP (Dewan sector swasta)</span></li>
<li class="MsoNormal" style="mso-list: l11 level1 lfo12; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Federal Financial Supervisory
Authority (Dewan sector public)</span></li>
<li class="MsoNormal" style="mso-list: l11 level1 lfo12; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Wirtschaftsprufer atau WPs (Badan
pemeriksa perusahaan)</span></li>
</ol>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Keuangan</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perusahaan Jerman
harus melaporkan hal-hal berikut:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="mso-list: l10 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Neraca</span></li>
<li class="MsoNormal" style="mso-list: l10 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Laba Rugi</span></li>
<li class="MsoNormal" style="mso-list: l10 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Catatan</span></li>
<li class="MsoNormal" style="mso-list: l10 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Manajemen</span></li>
<li class="MsoNormal" style="mso-list: l10 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Auditor</span></li>
</ol>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengukuran
Akuntansi</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<ul type="disc">
<li class="MsoNormal" style="mso-list: l16 level1 lfo14; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Metode pembelian (akuisisi)
menggunakan metode penggabungan usaha.</span></li>
<li class="MsoNormal" style="mso-list: l16 level1 lfo14; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aset dan utang dari badan usaha yang
diakuisisi dinaikkan pada nilai yang ada.</span></li>
<li class="MsoNormal" style="mso-list: l16 level1 lfo14; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aset berwujud dinilai berdasarkan
harga perolehan.</span></li>
<li class="MsoNormal" style="mso-list: l16 level1 lfo14; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Persediaan dicatat pada biaya atau
pasar yang lebih rendah.</span></li>
<li class="MsoNormal" style="mso-list: l16 level1 lfo14; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Depresiasi dinilai sesuai dengan
penurunan tingkat pajak.</span></li>
<li class="MsoNormal" style="mso-list: l16 level1 lfo14; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menggunakan pendekatan mata uang fungsional
terhadap translasi mata uang asing.</span></li>
<li class="MsoNormal" style="mso-list: l16 level1 lfo14; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Goodwill diuji setiap tahun untuk
mengetahui adanya penurunan.</span></li>
<li class="MsoNormal" style="mso-list: l16 level1 lfo14; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak-pajak yang ditangguhkan
biasanya tidak muncul dalam akun perusahaan pribadi, namun pajak tersebut
bisa muncul dalam laporan gabungan.</span></li>
</ul>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Republik Ceko</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Undang-undang dan
praktik akuntansi Republik Ceko lebih menyesuaikan dengan standar Barat yang
menggambarkan prinsip-prinsip yang ditanamkan dalam <i>European Union
Directives</i>.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Regulasi dan
Pelaksanaan Akuntansi</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<ul type="disc">
<li class="MsoNormal" style="mso-list: l17 level1 lfo15; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><i><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Accountancy
Act</span></i><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">: menentukan persyaratan untuk akuntansi.</span></li>
<li class="MsoNormal" style="mso-list: l17 level1 lfo15; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><i><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Fourth and
Sevent Directives</span></i><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> dari Uni Eropa: menetapkan penggunaan daftar perkiraan untuk
pembukuan catatn dan penyusunan laporan keuangan.</span></li>
<li class="MsoNormal" style="mso-list: l17 level1 lfo15; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><i><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Czech
Securities Commission</span></i><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">: bertanggung jawab mengawasi dan memantau pasar
modal.</span></li>
<li class="MsoNormal" style="mso-list: l17 level1 lfo15; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><i><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Act on
Auditors</span></i><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">: Mengatur proses audit.</span></li>
<li class="MsoNormal" style="mso-list: l17 level1 lfo15; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><i><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Chamber of
Auditors</span></i><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">: mengawasi pendaftaran, pendidikan, pengujian dan menertibkan
auditor, penyusunan standar audit dan regulasi praktik audit seperti
format laporan audit.</span></li>
</ul>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Keuangan</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan keuangan
harus bersifat komparatif, terdiri atas:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="mso-list: l21 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Neraca</span></li>
<li class="MsoNormal" style="mso-list: l21 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akun keuntungan dan kerugian
(Laporan Laba Rugi)</span></li>
<li class="MsoNormal" style="mso-list: l21 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Catatan</span></li>
</ol>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Pengukuran Akuntansi</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<ul type="disc">
<li class="MsoNormal" style="mso-list: l7 level1 lfo17; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Metode Akuisisi (pembelian)</span></li>
<li class="MsoNormal" style="mso-list: l7 level1 lfo17; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Goodwill dikapitalisasi atau
diamortisasi.</span></li>
<li class="MsoNormal" style="mso-list: l7 level1 lfo17; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aset berwujud dan tidak berwujud
dinilai berdasarkan biaya.</span></li>
<li class="MsoNormal" style="mso-list: l7 level1 lfo17; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Persediaan dinilai pada biaya
rendah (FIFO) atau metode rata-rata.</span></li>
<li class="MsoNormal" style="mso-list: l7 level1 lfo17; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Biaya riset dan pengembangan
dikapitalisasi.</span></li>
<li class="MsoNormal" style="mso-list: l7 level1 lfo17; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak penghasilan yang ditangguhkan
diberikan sepenuhnya untuk semua selisih sementara.</span></li>
</ul>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Belanda</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Belanda memiliki
undang-undang akuntansi dan persyaratan laporan keuangan yang cukup bebas tapi
standar praktik professional yang sangat tinggi.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Regulasi dan Pelaksanaan Akuntansi</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Regulasi akuntansi
di Belanda tetap bersifat liberal hingga munculnya Act on Annual Financial
Statements pada tahun 1970 yang berisi:</span></div>
<ul type="disc">
<li class="MsoNormal" style="mso-list: l6 level1 lfo18; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan keuangan tahunan harus
menunjukkan gambaran yang jelas dari posisi keuangan dan hasil tahun
tersebut, dan semua artikelnya harus dikelompokkan dan dijelaskan dengan
tepat.</span></li>
<li class="MsoNormal" style="mso-list: l6 level1 lfo18; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan keuangan harus disusun
berdasarkan praktik bisnis yang aman.</span></li>
<li class="MsoNormal" style="mso-list: l6 level1 lfo18; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dasar-dasar untuk penulisan asset
dan utang serta untuk menentukan hasil operasi harus diungkapkan.</span></li>
<li class="MsoNormal" style="mso-list: l6 level1 lfo18; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan keuangan harus disusun pada
dasar yang konsisten, dan pengaruh material dari perubahan dalam
prinsip-prinsip akuntansi harus diungkapkan dengan tepat.</span></li>
<li class="MsoNormal" style="mso-list: l6 level1 lfo18; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Informasi keuangan yang komparatif
untuk periode terdahulu harus diungkapkan dalam laporan keuangan dan
catatan kaki yang menyertainya.</span></li>
</ul>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Laporan Keuangan</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan keuangan
harus meliputi hal-hal:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="mso-list: l12 level1 lfo19; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Neraca</span></li>
<li class="MsoNormal" style="mso-list: l12 level1 lfo19; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Laba Rugi</span></li>
<li class="MsoNormal" style="mso-list: l12 level1 lfo19; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Catatan</span></li>
<li class="MsoNormal" style="mso-list: l12 level1 lfo19; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Direktur</span></li>
<li class="MsoNormal" style="mso-list: l12 level1 lfo19; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Informasi lain yang sudah
ditentukan</span></li>
</ol>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Pengukuran Akuntansi</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<ul type="disc">
<li class="MsoNormal" style="mso-list: l8 level1 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Goodwill dikapitalisasi dan
diamortisasi</span></li>
<li class="MsoNormal" style="mso-list: l8 level1 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Persediaan dinilai dengan FIFO,
LIFO atau rata-rata</span></li>
<li class="MsoNormal" style="mso-list: l8 level1 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Semua asset tidak berwujud memiliki
usia terbatas.</span></li>
<li class="MsoNormal" style="mso-list: l8 level1 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Biaya riset dan pengembangan hanya dikapitalisasi
ketika jumlahnya bisa ditutup kembali</span></li>
<li class="MsoNormal" style="mso-list: l8 level1 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak penghasilan yang ditangguhkan
diakui berdasarkan konsep alokasi yang komprehensif.</span></li>
</ul>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Inggris</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sejak tahun
1970-an, sumber paling penting untuk pengembangan dalam undang-undang
perusahaan adalah EU Directives, terutama Fourth and Seventh Directive.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Regulasi dan Pelaksanaan Akuntansi</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Undang-undang tahun
1981 memuat 5 prinsip akuntansi dasar, yaitu:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="mso-list: l20 level1 lfo21; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pendapatan dan beban disesuaikan
dengan dasar akrual.</span></li>
<li class="MsoNormal" style="mso-list: l20 level1 lfo21; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aset dan kewajiban individu dalam
setiap golongan asset dan kewajiban dihitung secara terpisah.</span></li>
<li class="MsoNormal" style="mso-list: l20 level1 lfo21; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prinsip konservatisme
(kehati-hatian) diterapkan, khususnya dalam pengenalan penghasilan yang
didapat dan semua kewajiban dan kerugian yang ditemukan.</span></li>
<li class="MsoNormal" style="mso-list: l20 level1 lfo21; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penerapan kebijakan akuntansi yang
konsisten diharuskan dari tahun ketahun.</span></li>
<li class="MsoNormal" style="mso-list: l20 level1 lfo21; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prinsip perusahaan yang terus
berjalan bisa diterapkan untuk entitas yang sedang dihitung.</span></li>
</ol>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Enam dewan
akuntansi di Kerajaan Inggris:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="mso-list: l9 level1 lfo22; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">The Institute of Chartered
Accountants in England dan Wales</span></li>
<li class="MsoNormal" style="mso-list: l9 level1 lfo22; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">The Institute of Chartered
Accountants in Ireland</span></li>
<li class="MsoNormal" style="mso-list: l9 level1 lfo22; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">The Institute of Chartered
Accountants in Scotland</span></li>
<li class="MsoNormal" style="mso-list: l9 level1 lfo22; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">The Association of Chartered
Certified Accountants</span></li>
<li class="MsoNormal" style="mso-list: l9 level1 lfo22; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">The Chartered Institute of
Management Accountants</span></li>
<li class="MsoNormal" style="mso-list: l9 level1 lfo22; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">The Chartered Institute of Public
Finance and Accountancy</span></li>
</ol>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Laporan Keuangan</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan keuangan
Inggris mencakup hal-hal:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="mso-list: l19 level1 lfo23; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan direktur</span></li>
<li class="MsoNormal" style="mso-list: l19 level1 lfo23; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akun Laba dan Rugi serta neraca</span></li>
<li class="MsoNormal" style="mso-list: l19 level1 lfo23; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan arus kas</span></li>
<li class="MsoNormal" style="mso-list: l19 level1 lfo23; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan keseluruhan laba dan rugi</span></li>
<li class="MsoNormal" style="mso-list: l19 level1 lfo23; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan kebijakan akuntansi</span></li>
<li class="MsoNormal" style="mso-list: l19 level1 lfo23; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Catatan yang direferensikan dalam
laporan keuangan</span></li>
<li class="MsoNormal" style="mso-list: l19 level1 lfo23; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan auditor</span></li>
</ol>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Penghitungan akuntansi</span></b><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<ul type="disc">
<li class="MsoNormal" style="mso-list: l15 level1 lfo24; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Goodwill dikapitalisasi dan
diamortisasi selama kurang dari 20 tahun</span></li>
<li class="MsoNormal" style="mso-list: l15 level1 lfo24; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aset-aset dihitung pada harga
perolehan, biaya sekarang atau gabungan keduanya</span></li>
<li class="MsoNormal" style="mso-list: l15 level1 lfo24; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Depresiasi dan amortisasi harus
berhubungan dengan dasar perhitungan yang digunakan untuk asset-aset yang
mendasarinya</span></li>
<li class="MsoNormal" style="mso-list: l15 level1 lfo24; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Persediaan dihitung berdasarkan
FIFO atau rata-rata</span></li>
<li class="MsoNormal" style="mso-list: l15 level1 lfo24; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak yang ditangguhkan dihitung
menggunakan metode hutang dengan dasar provisi penuh untuk perbedaan
berdasarkan waktu.</span></li>
</ul>
<div class="MsoNormal">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New";">Sumber
:</span></div>
<div class="MsoNormal">
<span style="font-family: Jokerman; mso-bidi-font-family: "Angsana New";"><a href="https://alena19.wordpress.com/2012/03/25/bab-iii-akuntansi-komparatif-eropa/">https://alena19.wordpress.com/2012/03/25/bab-iii-akuntansi-komparatif-eropa/</a></span></div>
<div class="MsoNormal">
<br /></div>
Nona noniehttp://www.blogger.com/profile/01039763931843178389noreply@blogger.com0tag:blogger.com,1999:blog-1876877396117977065.post-21183989596079162802015-03-11T02:21:00.001-07:002015-03-11T02:21:11.678-07:00PERKEMBANGAN dan KLASIFIKASI AKUNTANSI INTERNASIONAL BAB II<br />
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<b><u><span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;">PERKEMBANGAN</span></u></b><span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;">Akuntansi
Internasional adalah akuntansi untuk transaksi internasional, perbandingan
prinsip akuntansi antarnegara yang berbeda dari harmonisasi berbagai standar
akuntansi dalam bidang kewenangan pajak, auditing, dan bidang akuntansi
lainnya. Akuntansi harus berkembang agar mampu memberikan informasi yang
diperlukan dalam pengambilan keputusan perusahaanpada setiap perubahan
lingkungan bisnis.</span></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;">Ada
delapan faktor yang mempengaruhi perkembangan akuntansi internasional , yaitu :</span></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;">1. <b>Sumber
Pendanaan. </b>Di Negara-negara dengan pasar ekuitas yang kuat, seperti
Amerika Serikat dan Inggris, akuntansi memiliki focus atas seberapa baik
manajemen menjalankan perusahaan (profitabilitas), dan dirancang untuk membantu
investor menganalisis arus kas masa depan dan resiko terkait. Pengungkapan
dilakukan sangat lengkap untuk memenuhi kebutuhan kepemilikan public yang luas.
Sebaliknya, dalam sistem berbasis kredit dimana bank merupakan sumber utama
pendanaan, akuntansi memiliki focus atas perlindungan kreditor melalui
pengukuran akuntansi yang konservatif. Karena lembaga keuanngan memiliki akses
langsung terhadap informasi apa saja yang diinginkan, pengungkapan public yang
luas dianggap tidak perlu</span></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -21.25pt;">
<br /></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;">2. <b>Sistem
Hukum.</b> Sistem hukum menentukan bagaimana individu dan lembaga
berinteraksi. Dunia barat memiliki dua orientasi dasar: hukum kode (sipil) dan
hukum umum (kasus). Hukum kode utamanya diambil dari hukum Romawi dan kode
Napoleon. Dalam Negara-negara hukum kode (Prancis, Jerman, dan Skandinavia),
hukum merupakan satu kelompok lengkap yang mencakup ketentuan dan prosedur.
Kodifikasi standard an prosedur akuntansi merupakan hal yang wajar dan sesuai
disana. Dengan demikian, di Negara-negara hukum kode, aturan akuntansi
digabungkan dalam hukum nasional dan cenderung sangat lengkap dan mencakup
sangat banyak prosedur. Sebaliknya, hukum umum berkembang atas dasar kasus per
kasus tanpa adanya usaha untuk mencakup seluruh kasus dalam kode yang lengkap.
Tentu saja, terdapat hukum dasar, tetapi cenderung tidak terlalu detail dan
lebih fleksibel bila dibandingkan dengann sistem hukum kode. Hal ini mendorong
usaha coba-coba dan memungkinkan penerapan pertimbangan. Hukum umum diambil
dari hukum kasus Inggris. Pada kebanyakan Negara hukum umum, aturan akuntansi
ditetapkan oleh organisasi professional sector swasta. Hal ini memungkinkan
aturan akuntansi menjadi lebih adaptif dan inovatif. Kecuali untuk ketentuan
dasar yang luas, kebanyakan aturan akuntansitidak digabungkan secara
langsung ke dalam hukum dasar.</span></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -21.25pt;">
<br /></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;">3. <b>Perpajakan. </b>Di
kebanyakan Negara, peraturan pajak secara efektif menentukan standar akuntansi
karena perusahaan harus mencatatat pendapatan dan beban dalam akun mereka untuk
mengkalimnya untuk keperluan pajak. Hal ini sebagai contoh merupakan kasus di
Jerman dan Swedia. Di Negara lain seperti Belanda, akuntansi keuangan dan pajak
berbeda: Laba kena pajak pada dasarnya adalah laba akuntansi keuangan yang
disesuaikan terhadap perbedaan –perbedaan dengan hukum pajak. Tentu saja,
ketika akuntansi keuangan dan pajak terpisah, kadang-kadang aturan pajak
mengharuskan penerapan prinsip akuntansi tertentu. Penilaian persediaan menurut
Masuk Terakhir Keluar Pertama (LIFO) di Amerika Serikat merupakan satu contoh.</span></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -21.25pt;">
<br /></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;">4. <b>Ikatan
Politik dan Ekonomi. </b>Ide dan teknologi akuntansi dialihkan melalui
penaklukan, perdagangan dan kekuatan sejenis. Sistem Pencatatan Berpasangan
yang berawal di Italia pada tahun 1400-an secara perlahan-lahan menyebar luas
di Eropa bersamaan dengan gagasan-gagasan pembaruan lainnya.</span></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -21.25pt;">
<br /></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;">5. <b>Inflasi.</b> Inflasi
menyebabkan distorsi terhadap akuntansi biaya historisdan mempengaruhi
kecenderungan suatu Negara untuk menerapkan perubahan harga terhadap akun-akun
perusahaan.</span></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -21.25pt;">
<br /></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;">6. <b>Tingkat
Perkembangan Ekonomi.</b> Faktor ini mempengaruhi jenis transaksi usaha
yang dilaksanakan dalam suatu perekonomian dan menentukan manakah yang paling
utama. Pada gilirannya, jenis transaksi menentukan masalah akuntansi yang
dihadapi. Sebagai contoh, kompensasi eksekutif perusahaan berbasis saham atau
sekuritisasi aktiva merupakan sesuatu yang jarang terjadi dalam perekonomian
dengan pasar modal yang kurang berkembang. Saat ini, banyak perekonomian
industri berubah menjadi pereknomian jasa. Masalah akuntansi seperti penilaian
aktiva tetap dan pencatatan depresiasi yang sangat relevan dalam sector
manufaktur menjadi semakin kurang penting. Tantangan-tantangan akuntansi yang
baru seperti penilaian aktiva tidak berwujud dan sumber manusia semakin berkembang.</span></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -21.25pt;">
<br /></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;">7. <b>Tingkat
Pendidikan.</b> Standar dan praktik akuntansi yang sangat rumit akan
menjadi tidak berguna jika disalahartikan dan disalahgunakan. Sebagai contoh,
pelaporan teknis yang kompleks mengenai varian perilaku biaya tidak akan
berarti apa-apa, kecuali para pembaca memahami akuntansi biaya. Pengungkapan
mengenai resiko efek derivative tidak akan informative kecuali jika dibaca oleh
pihak yang berkompeten.</span></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -21.25pt;">
<br /></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;">8. <b>Budaya.</b> Empat
dimensi budaya nasional, menurut Hofstede : individualisme, jarak kekuasaan, penghindaran
ketidakpastian, maskulinitas.</span></div>
<div class="MsoNormal" style="background: white; text-align: justify;">
<span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;">Tantangan
bagi profesi akuntan dalam pengembangan akuntansi adalah :</span></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;">1. Skill
dan kompetensi yang dimiliki</span></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;">2. Memahami
Cross Functional Linkages</span></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;">3. Analisis
keuangan dan perbandingannnya</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="background: white; text-align: justify;">
<b><u><span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;">KLASIFIKASI
AKUNTANSI INTERNASIONAL</span></u></b><span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;">Klasifikasi
akuntansi internasional dapat dilakukan dalam dua cara: dengan pertimbangan dan
secara empiris. Klasifikasi dengan pertimbangan bergantung pada pengetahuan,
intuisi, dan pengalaman. Klasifikasi secara empiris menggunakan metode statistik
untuk mengumpulkan basis data prinsip dan praktik akuntansi seluruh dunia.</span></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="background: white; text-align: justify;">
<span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;">Ada
empat pendekatan terhadap perkembangan akuntansi, yaitu :</span></div>
<div class="MsoNormal" style="background: white; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;">1. Berdasarkan
pendekatan <b>Makroekonomi, </b>praktek akuntansi didapatkan dari dan
dirancang untuk meningkatkan tujuan makroekonomi nasional</span></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -18.0pt;">
<br /></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;">2. Berdasarkan
pendekatan<b> Mikroekonomi,<i> </i></b>Akuntansi berkembang dari
prinsip-prinsip mikroekonomi. Fokusnya terletak pada perusahaan secara individu
yang memiliki tujuan untuk bertahan hidup. Untuk mencapai tujuan ini,
perusahaan harus mempertahankan modal fisik yang dimiliki. Juga sama pentingnya
bahwa perusahaan memisahkan secara jelas modal dari laba untuk mengevaluasi dan
mengendalikan aktivitas usaha. Pengukuran akuntansi yang didasarkan pada biaya
penggantian sangat didukung karena paling sesuai dengan pendekatan ini.
Akuntansi di Belanda berkembang dari mikroekonomi.</span></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -18.0pt;">
<br /></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;">3. Berdasarkan
pendekatan <b>Independent,</b> akuntansi berasal dari praktek bisnis
dan berkembang secra ad hoc, dengan dasar perlahan-lahan dan pertimbangan,
coba-coba dan kesalahan.akuntansi dipandang sebagai fungsi jasa yang konsep dan
prinsipnya diambil dari proses bisnis yang dijalankan dan bukan dari cabang
keilmuan seperti ekonomi.</span></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -18.0pt;">
<br /></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;">4. Berdasarkan
pendekatan yang <b>Seragam,</b> Akuntansi di standarisasi dan
digunakan sebagai alat untuk kendali administrasi oleh pemerintah pusat.
Keseragaman dalam pengukuran, pengungkapan dan penyajian akan memudahkan
perancang pemerintah, otoritas pajak bahkan manajer untuk menggunakan informasi
akuntansi dalam mengendalikan seluruh jenis bisnis. Secara umum, pendekatan
seragam digunakan Negara-negara dengan keterlibatan pemerintah yang besar dalam
perencanaan ekonomi di mana akuntansi digunakan antara lain untuk mengukur
kinerja, mengalokasikan sumber daya, mengumpulkan pajak dan mengendalikan
harga. Prancis, dengan bagan akuntansi nasional yang seragam, merupakan
pendukung utama pendekatan seragam.</span></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -18.0pt;">
<br /></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;">Klasifikasi
yang didasarkan pada penyajian wajar versus kepatuhan hukum menimbulkan
pengaruh yang besar terhadap banyak permasalahn akuntansi seperti :</span></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: 35.45pt;">
<br /></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;">1. Depresiasi</span></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -18.0pt;">
<br /></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;">2. Sewa
guna usaha yang memiliki substansi pembelian aktiva tetap diperlakukan seperti
itu (penyajian wajar)atau diperlakukan seperti sewa guna usaha operasi yang
biasa (kepatuhan hukum)</span></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -18.0pt;">
<br /></div>
<div class="MsoNormal" style="background: white; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;">3. Pension
dengan biaya yang diakrual pada saat dihasilkan oleh karyawan atau dibebankan
menurut dasar dibayar pada saat berhenti kerja.</span></div>
<div class="MsoNormal" style="background: white; text-align: justify;">
<br /></div>
<div class="MsoNormal">
<span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;">Sumeber :</span></div>
<div class="MsoNormal">
<span style="font-family: "Traditional Arabic","serif"; font-size: 12.0pt; line-height: 115%;"><a href="http://yopipazzo.blogspot.com/2014/04/perkembangan-dan-klasifikasi-akuntansi.html">http://yopipazzo.blogspot.com/2014/04/perkembangan-dan-klasifikasi-akuntansi.html</a></span></div>
<div class="MsoNormal">
<br /></div>
Nona noniehttp://www.blogger.com/profile/01039763931843178389noreply@blogger.com0tag:blogger.com,1999:blog-1876877396117977065.post-24119628819927226572015-03-11T02:13:00.000-07:002015-03-11T02:17:46.139-07:00AKUNTANSI INTERNASIONAL BAB I<!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 1;">
<b><span style="font-family: "Microsoft PhagsPa","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-font-kerning: 18.0pt;">SUDUT PANDANG DAN SEJARAH AKUNTANSI</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Microsoft PhagsPa","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Awalnya akuntansi dimulai dengan sistem pembukuan
berpasangan di italia pada abad ke 14 dan 15. Sistem pembukuan berpasangan ini
dianggap sebagai cikal bakal lahirnya akuntansi. Orang pertama yang mengenalkan
akuntansi adalah Luca Pacioli dimana dia mempublikasikan prinsipprinsip
akuntansi pada bukunya yang berjudul Summa the arithmetica geometria
proportioni et proportionalita.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Microsoft PhagsPa","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">SUDUT PANDANG KONTEMPORER</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Microsoft PhagsPa","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Terdapat sejumlah faktor tambahan yang menambah
pentingnya mempelajari akuntansi internasional. Faktor-faktor ini tumbuh dari
pengurangan signifikan dan terus-menurus hambatan perdagangan pengendalian
modal secara nasional yang terjadi sesering kemajuan teknologi informasi.
Pengendalian nasional terhadap arus valuta asing, investasi asing langsung dan
transaksi terkait, telah diliberalisasikan secara dramatis beberapa tahun
terakhir, sehingga hambatan bisnis internasional dapat ditekan. Kemaujuan
teknologi informasi menyebabkan perubahan radikal dalam kegiatan ekonomi baik
dalam kegiatan produksi maupun distribusi.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Microsoft PhagsPa","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PERTUMBUHAN DAN PENYEBARAN OPERASI MULTINASIONAL</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Microsoft PhagsPa","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bisnis internasional saat ini semakin berhubungan
dengan investasi asing langsung yang meliputi pendirian sistem manufaktur atau
distribusi dari luar negri dengan membentuk fasilitas yang dimiliki seutuhnya.
Operasi yang lilakukan diluar negri membuat manajer keuangan dan seorang
akuntan memiliki resiko barupa semua jenis masalah yang tidak mereka hadapi
ketika operasi perusahaan masih berada dalam satu wilayah perusahaan.<br />
Prinsip pelaporan keuangan nasional dapat berbeda secara signifikan dari suatu
Negara lain karena prinsi-prinsip akuntansi tersebut dibentuk oleh social
ekonomi yan gberbeda. Selain itu terdapat juga perbedaan kurs nilai mata uang
yang digunakan dalam pelaporan. Manajer keuangan dan akuntan juga harus
memahami pengaruh apa saja yang mempengaruhi pengukuran akuntansi suatu
perusahaan multinasional, memahami perubahan yang terjadi misalnya nilai tukar
atau inflasi merupakan hal yang sangat penting.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Microsoft PhagsPa","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">KOMPETISI GLOBAL</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Microsoft PhagsPa","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Selain faktor-faktor diatas, faktor lain yang yang
menyebabkan pentingnya kauntansi internasional adalah fenomena kompetisi
global. Penentuan acuan, suatu tindakan untuk membandingkan kenrja suatu pihak
suatu standar yang memadai bukan hal yang baru, tetapi standar perbandingan
yang digunakan kini melampaui batas-batas nasional adalah sesuatu yang baru.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Microsoft PhagsPa","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">MERGER DAN AKUISISI LINTAS BATAS</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Microsoft PhagsPa","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Merger murakan istilah untuk sinergi operasi atau
sekala ekonomi akuntansi yang memainkan peranan yang penting dalam mega
konsolidasi ini merupakan angka-angka yang dihasilkan akuntansi bersifat
mendasar dalam proses penilaian perusahaan. Perhatian utama perusahaan yang
akan melakukan akuisisi adalah ketika sedang memberikan tawaran atas target
asin adalah sejauh apa faktor earning yang dapat dihasilkan bila dibandingkan
dengan hasil dari perbedaan pengukuran akuntansi.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Microsoft PhagsPa","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">INOVASI KEUANGAN</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Microsoft PhagsPa","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Manajemen resiko telah menjadi istilah begitu popular
dalam lingkungan perusahaan. Dengan deregulasi pasar keuangan dan pengendalian
modal yang terus dilakukan, vollatilitas dalam harga komunitas, valuta asing
kredit dan ekuitas menjadi hal yang biasa pada saat ini. Berdasarkan kondisi
keuangan saat ini manajer keuangan perlu menyadari resiko yang mereka hadapi,
memutuskan resiko mana yang perlu dilindungi dan mengevaluasi hasil dari
strategi yang diterapkan atau dijalankan. Meskipun kemajuan teknologi
memungkinakan pergeseran resiko keuangan ke pihak lain, tetapi beban untuk
mengukur resiko antar pihak dapat dialihkan dan sekarang berada di pihak
sekelompok besar pelaku pasar yang ada di Negara lain.</span></div>
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<span style="font-family: "Microsoft PhagsPa","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Faktor lain yang turut menyumbangkan perhatian lebih
terhadapa akuntansi internasional adalah dikalangan eksekutif perusahaan,
investor, regular, pembuat standar akuntansi dan para pendidik ilmu bisnis
adalah internasionalisasi pasar modal di seluruh dunia. Pasar modal dunia
melaporkan bahwa perusahaan domestic mencatatkan sahamnya menignkat di beberapa
pasar modal dan menurun di beberapa pasar lainnya selama masa-masa decade
sekarang ini yang diantaranya disebabkan oleh merger dan akuisis yang juga
berakibat pada penghapusan pencatatan saham yang dilakukan beberapa perushaan
terkait.</span></div>
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AMERIKA DAN EROPA BARAT</span></strong><span style="font-family: "Microsoft PhagsPa","sans-serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
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<span style="font-family: "Microsoft PhagsPa","sans-serif"; font-size: 12.0pt; line-height: 115%;">selama tahun
1990an wilayah Amerika mengalami pertumbuhan tanpa henti dalam bidang ekonomi
dan pasar saham. relative pentingnya Amerika utara dalam pasar ekuitas global
juga meningkat kapitalisasi pasar di wilayah tersebut . </span></div>
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yang telah lama menjadi ciri pasar ekuitas London dan Amerika Utara.</span></div>
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<span style="font-size: 12.0pt; line-height: 115%;"><a href="https://syamsidiq.wordpress.com/2012/01/01/sudut-pandang-dan-sejarah-akuntansi/"><span style="font-family: "Microsoft PhagsPa","sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">https://syamsidiq.wordpress.com/2012/01/01/sudut-pandang-dan-sejarah-akuntansi/</span></a></span><span style="font-family: "Microsoft PhagsPa","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<span style="font-size: 12.0pt; line-height: 115%;"><a href="http://sherlyuniarti.blogspot.com/2015/03/akuntansi-internasional-bab-i.html"><span style="font-family: "Microsoft PhagsPa","sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">http://sherlyuniarti.blogspot.com/2015/03/akuntansi-internasional-bab-i.html</span></a></span><span style="font-family: "Microsoft PhagsPa","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<![endif]-->Nona noniehttp://www.blogger.com/profile/01039763931843178389noreply@blogger.com0tag:blogger.com,1999:blog-1876877396117977065.post-10017794507415165402014-11-28T22:26:00.005-08:002014-11-28T22:26:51.725-08:001. KODE PERILAKU PROFESIONAL 2.PRINSIP-PRINSIP KODE PRILAKU PROFESIONAL 3. JASA AUDIT DAN JASA ASSURANCE YANG DIBERIKAN KAP<!--[if gte mso 9]><xml>
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<br />
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<b><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">KODE PERILAKU PROFESIONAL</span></b><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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Profesional AICPA menyediakan baik standar umum perilaku yang ideal maupun
peraturan perilaku khusus yang harus diberlakukan.</span></div>
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Perilaku Profesional</span></div>
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: none; border-top: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Standar perilaku etis yang ideal yang dinyatakan dalam istilah filosofis</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ini tidak dapat diberlakukan</span></div>
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<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Peraturan prilaku</span></div>
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<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Standar minimum dari pihak yang dinyatakan sebagai peraturan spesifik</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ini dapat diberlakukan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Interpretasi peraturan perilaku</span></div>
</td>
<td style="padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Interpretasi atas peraturan perilaku oleh Divisi Etika Profesional
dari AICPA</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ini tidak dapat diberlakukan, tetapi para praktisi harus memberikan alasn
jika terjadi penyimpangan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="background: silver; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kaidah etika</span></div>
</td>
<td style="background: silver; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penjelasan yang diterbitkan dan jawaban atas pertanyaan tentang peraturan
perilaku yang diserahkan kepada AICPA oleh para praktisi sdan pihak lain yang
berkepentingan dengan persyaratan etis.</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ini tidak dapat diberlakukan, tetapi para praktisi harus memberikan alas
an jika terjadi penyimpangan</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prinsip-prinsip
Perilaku Profesional</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bagian Kode
Etik AICPA yang membahas prinsip-prinsip perilaku profesional mencakup
diskusi umum tentang karakteristik sebagai akuntan publik.</span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: none; border-top: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 478.8pt;" valign="top" width="638">
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prinsip-prinsip Etis</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Tanggung Jawab. Dalam
mengemban tanggung jawabnya sebagai profesional, para
anggota harus melaksanakan pertimbangan profesional dan moral yang
sensitive dalam semua aktivitas mereka</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Kepentingan Publik. Para
anggota harus menerima kewajiban untuk bertindak sedemikian rupa agar dapat
melayani kepentingan publik, menghargai kepercayaan public, serta menunjukkan
komitmennya pada profesionalisme.</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. Integritas. Untuk
mempertahankan dan memperluas kepercayaan publik, para anggota harus
melaksanakan seluruh tanggung jawab profesionalnyadengan tingkat integritas
tertinggi.</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4. Objectivitas dan
Independensi. Anggota harus mempertahankan objectivitas dan bebas dari
konflik kepentingan dalam melaksanakan tanggung jawab profesionalnya. Anggota
yang berpraktik bagi publik harus independen baik dalam fakta maupun dalam
penampilan ketika menyediakan jasa audit dan jasa atestasi lainnya.</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5. Keseksmaan . Anggota harus
memperhatikan standar teknid dan etis profesi, terus berusaha keras
meningkatkan kompetensi dan mutu jasa yang diberikannya, serta melaksanakan
tanggung jawab profesional sesuai dengan kemampuan terbaiknya.</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6. Ruang lingkup dan Sifat
Jasa. Anggota yang berpraktik bagi publik haru memperhatikan
prinsip-prinsip Kode Perilaku Profesional dalam menentukan lingkup dan sifat
jasa yang akan disediakannya.</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prinsip nomor 1
sampai dengan 5 diterapkan secara merata ke seluruh anggota AICPA, sedangkan
untuk prinsip nomor 6 hanya berlaku bagi para anggota yang bekerja pada public,
dan hanya jika mereka menyediakan jasa-jasa atestasi seperti audit.</span></div>
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PRINSIP-PRINSIP
KODE PRILAKU PROFESIONAL</span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">KODE ETIK PROFESI AKUNTANSI</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">KODE PERILAKU PROFESIONAL</span></b><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kode perilaku profesional dapat dikatakan sebagai
pedoman umum yang mengikat dan mengatur setiap anggota serta sebagai
pengikat suatu anggota untuk bertindak. Kode perilaku profesional diperlukan
untuk menjaga kepercayaan masyarakat atas kualitas pelayanan yang diberikan
oleh profesi. Kode perilaku profesi terdiri dari prinsip-prinsip, peraturan
etika, interprestasi atas peraturan etika dan kaidah etika.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PRINSIP-PRINSIP ETIKA IFAC, AICPA, DAN IAI</span></b><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prinsip-prinsip yang membentuk kode perilaku profesi
sudah ditentukan dan dipegang teguh oleh profesi tersebut. Sebagai contoh
terdapat prinsip-prinsip kode etik menurut lembaga-lembaga yang mengaturnya,
antara lain :</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l3 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut IFAC</span></li>
</ol>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut The International Federation of Accountants,
seorang profesi dituntut memiliki berbagai sikap seperti :</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l4 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Integritas, seorang akuntan harus memiliki sikap
yang tegas dan jujur dalam semua hubungan bisnis profesional.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l4 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Objektivitas, seorang akuntan melakukan tugasnya
sesuai dengan objek tidak memandang subjek yang ia sedang melakukan
penilaian secara independen.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l4 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kompetensi profesional dan Kesungguhan, seorang
akuntan harus berkompeten dan senantiasa menjaga ilmu pengetahuan dan
selalu meningkatkan kemampuan agar dapat memberikan pelayanan yang
memuaskan.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l4 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kerahasian, seoang akuntan harus selalu menjaga
dan menghormati kerahasiaan atas informasi klien yang ia lakukan
pelayanan.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l4 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perilaku Profesional, seorang akuntan harus taat
akan hukum dan dilarang melakukan hal-hal yang membuat nama akuntan buruk.</span></li>
</ol>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l1 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut AICPA</span></li>
</ol>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut American Institute of Certified Public
Accountants, seorang profesi dituntut memiliki berbagai sikap seperti :</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l5 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tanggung Jawab, seorang akuntan sebagai
profesional, harus menerapkan nilai moral serta bertanggung-jawab di
setiap pelayanannya.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l5 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kepentingan Umum, seorang akuntan harus menerima
kewajibannya untuk melayani publik, menghormati kepercayaan publik, dan
menunjukan komitmen terhadap profesionalisme.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l5 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Integritas, selalu mempertahankan dan memperluas
kepercayaan publik terhadapnya.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l5 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Objektivitas dan Independensi, seorang akuntan
harus mempertahankan objektibitas dan bebas dari konflik kepentingan dalam
melaksanakan tanggung jawabnya.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l5 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Due Care, seorang akuntan harus mematuhi standar
teknis dan etis profesinya, selalu berusaha terus-menerus untuk
meningkatkan kompetensi yang dimilikinya.</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l5 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sifat dan Cakupan Layanan, seorang akuntan harus
memperhatikan prinsip-prinsip dari kode etik profesional dalam menentukan
lingkup dan sifat jasa yang akan disediakan.</span></li>
</ol>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l2 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut IAI</span></li>
</ol>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut Ikatan Akuntansi Indonesia, seorang profesi
dituntut memiliki berbagai sifat seperti :</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tanggung Jawab</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kepentingan Publik</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Integritas</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Objektivtias</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kompetensi dan Kehati-hatian</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kerahasiaan</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perilaku Profesional</span></li>
</ol>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ATURAN DAN INTERPRETASI ETIKA</span></b><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Interpretasi Aturan Etika merupakan interpretasi yang
dikeluarkan oleh badan yang dibentuk oleh Himpunan setelah memperhatikan
tanggapan dari anggota, dan pihak-pihak berkepentingan lainnya, sebagai panduan
dalam penerapan Aturan Etika, tanpa dimaksudkan untuk membatasi lingkup dan
penerapannya. Pernyataan Etika Profesi yang berlaku saat ini dapat dipakai
sebagai Interpretasi dan atau Aturan Etika sampai dikeluarkannya aturan dan
interpretasi baru untuk menggantikannya.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kepatuhan terhadap Kode Etik, seperti juga dengan
semua standar dalam masyarakat terbuka, tergantung terutama sekali pada
pemahaman dan tindakan sukarela anggota. Di samping itu, kepatuhan anggota juga
ditentukan oleh adanya pemaksaan oleh sesama anggota dan oleh opini publik, dan
pada akhirnya oleh adanya mekanisme pemrosesan pelanggaran Kode Etik oleh
organisasi, apabila diperlukan, terhadap anggota yang tidak menaatinya.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">KESIMPULAN</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntan sebagai profesional memiliki kode etik dalam
melakukan peayanannya. Kode-kode etik itu mengatur dan mengikat terhadap setiap
pekerjaan yang dilakukan akuntan tersebut. Beberapa lembaga seperti IFAC,
AICPA, dan IAI sepakat bahwa seorang akuntan dalam melakukan profesinya harus
memiliki sifat Jujur, Integritas, Bertanggung-jawab, Independensi, serta
Menjaga dan Menghormati kerahasiaan instansi atau masyarakat yang dilayaninya.</span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">JASA AUDIT DAN JASA ASSURANCE YANG DIBERIKAN KAP</span></b><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa assurance adalah
jasa profesional independen yang meningkatkan kualitas informasi bagi para
pengambil keputusan. Jasa semacam ini dianggap penting karena penyedia jasa assurance bersifat
independen dan dianggap tidak bias berkenaan dengan informasi yang diperiksa.
Individu-individu yang bertanggung jawab membuat keputusan bisnis memerlukan
jasa assurance untuk membantu meningkatkan keandalan dan relevansi
informasi yang digunakan sebagai dasar keputusannya.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa assurance dapat
dilakukan oleh akuntan publik atau oleh berbagai profesional lainnya. Sebagai
contoh, Yayasan Lembaga Konsumen Indonesia (YLKI), sebuah organisasi nirlaba,
menguji beraneka macam produk yang digunakan konsumen dan melaporkan hasil
evaluasinya atas mutu produk yang diuji dalam Warta
Konsumen. Organisasi ini menyediakan informasi tersebut untuk membantu
konsumen membuat keputusan yang cerdas menyangkut produk yang mereka
beli.Sebagian besar konsumen menganggap informasi dan Warta
Konsumen lebih andal daripada informasi yang disediakan oleh pembuat
produk karena Warta Konsumen independen terhadap pembuat produk
itu.Jasa-jasa assurance lain yang disediakan oleh perusahaan selain
kantor akuntan publik (KAP) meliputi penyurvei rating televisi, AC Nielsen.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Permintaan akan
jasa assurance diperkirakan terus meningkat karena permintaan akan
informasi juga meningkat dan karena makin banyak
informasi real-time yang tersedia melalui Internet.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kebutuhan akan
jasa assurance ini bukan hal baru. Para akuntan publik sudah
bertahun-tahun memberikan jasa assurance,
terutama assurance tentang informasi laporan keuangan historis.
Kantor akuntan publik (KAP) juga sudah melakukan jasa assurance yang
berkaitan dengan lotre dan kontes untuk memberikan kepastian bahwa para
pemenang ditentukan dengan cara yang tidak bias serta sesuai dengan
aturan-aturan kontes. Belum lama ini, para akuntan publik telah memperluas
jenis jasa assurance yang mereka lakukan hingga mencakup jenis-jenis
informasi yang berpandangan ke depan serta jenis informasi lainnya, seperti
perkiraan keuangan perusahaan dan pengendalian situs Internet. Sebagai contoh,
perusahaan dan konsumen yang menggunakan jaringan komunikasi, seperti Internet,
dalam melakukan bisnis dan membuat keputusan memerlukan kepastian yang
independen mengenai reliabilitas dan keamanan informasi elektronik tersebut.
Permintaan akan jasa assurancediperkirakan terus meningkat karena
permintaan akan informasi juga meningkat dan karena makin banyak
informasi real-time yang tersedia melalui Internet.</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa Atestasi</span></b><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Salah satu
kategori jasa assurance yang diberikan oleh akuntan publik adalah
jasa atestasi. Jasa atestasi (attestation service) adalah jenis
jasa assurance di mana KAP mengeluarkan laporan tentang reliabilitas
suatu asersi yang disiapkan pihak lain. Jasa atestasi dibagi menjadi lima
kategori, yaitu:</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ø Audit
atas laporan keuangan historis.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ø
Atestasi mengenai pengendalian internal atas pelaporan keuangan.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ø Telaah
(review) laporan keuangan historis.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ø Jasa
atestasi mengenai teknologi informasi.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ø Jasa
atestasi lain yang dapat diterapkan pada berbagai permasalahan.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Audit atas
Laporan Keuangan Historis. Dalam suatu audit atas laporan keuangan
historis, manajemen menegaskan bahwa laporan itu telah dinyatakan secara
wajar sesuai dengan prinsip-prinsip akuntansi yang berlaku umum (GAAP). Audit
atas laporan keuangan ini adalah suatu bentuk jasa atestasi di mana auditor
mengeluarkan laporan tertulis yang menyatakan pendapat tentang apakah laporan
keuangan tersebut telah dinyatakan secara wajar sesuai dengan prinsip-prinsip
akuntansi yang berlaku umum. Audit ini merupakan jasa assurance yang
paling umum diberikan oleh KAP.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perusahaan-perusahaan
yang sahamnya diperdagangkan secara terbuka di Indonesia diwajibkan untuk
menjalani audit menurut Undang-Undang Pasar Modal. Laporan auditor dapat
ditemukan dalam laporan keuangan tahunan semua perusahaan terbuka atau publik.
Laporan keuangan sebagian besar perusahaan yang telah diaudit dapat diakses di
Internet dari database Badan Pengawas Pasar Modal (Bapepam-LK) dan
Bursa Efek Indonesia (BEI) atau secara langsung dari situs Internet setiap
perusahaan). Banyak juga perusahaan tertutup yang meminta laporan keuangan
tahunannya diaudit untuk mendapat pinjaman dari bank dan lembaga keuangan lain.
Perusahaan-perusahaan dengan total aset lebih dari Rp25 miliar,
perusahaan-perusahaan yang mencari dana dari publik, dan perusahaan-perusahaan
dalam industri yang terikat peraturan diminta agar laporan keuangannya diaudit
oleh KAP. Pemerintah dan entitas-entitas nirlaba sering kali menjalani audit
untuk memenuhi persyaratan pihak pemberi pinjaman atau sumber pendanaan.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengguna
eksternal seperti pemegang saham dan pemberi pinjaman yang mengandalkan laporan
keuangan untuk mengambil keputusan bisnis menganggap laporan auditor sebagai
indikasi dari reliabilitas laporan keuangan tersebut. Mereka menghargai
kepastian yang diberikan auditor karena melihat independensi auditor dari klien
dan karena auditor memahami masalah-masalah pelaporan dalam laporan keuangan.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Atestasi
Mengenai Pengendalian Internal atas Pelaporan Keuangan. Di Amerika
Serikat, untuk sebuah atestasi mengenai pengendalian internal atas
pelaporan keuangan, manajemen menegaskan bahwa pengendalian internal telah
dikembangkan dan diimplementasikan mengikuti kriteria yang sudah mapan.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pasal 404 dalam
Sarbanes-Oxley Act mewajibkan perusahaan-perusahaan terbuka melaporkan
penilaian manajemen atas efektivitas pengendalian internal. Undang-undang ini
juga mengharuskan auditor memberikan atestasi mengenai efektivitas pengendalian
internal atas pelaporan keuangan. Evaluasi ini, yang dipadukan dengan audit
atas laporan keuangan, mempertebal keyakinan pemakai tentang pelaporan keuangan
di masa depan, karena pengendalian internal yang efektif mengurangi kemungkinan
salah saji dalam laporan keuangan mendatang.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Telaah (Review)
atas Laporan Keuangan Historis. Untuk review atas laporan
keuangan historis, manajemen menegaskan bahwa laporan tersebut telah
dinyatakan secara wajar sesuai dengan prinsip-prinsip akuntansi yang berlaku
umum, sama seperti audit. Akuntan publik hanya memberikan tingkat kepastian
yang moderat atau sedang terhadap review atas laporan keuangan jika
dibandingkan dengan tingkat kepastian yang tinggi untuk audit, sehingga lebih
sedikit bukti yang diperlukan. Sebuah review sering kali telah
dianggap memadai untuk memenuhi kebutuhan pengguna laporan keuangan. Jasa ini
dapat diberikan oleh KAP dengan fee yang jauh lebih rendah daripada
audit karena lebih sedikit bukti yang diperlukan. Banyak perusahaan nonpublik
menggunakan opsi atestasi ini untuk memberikan kepastian yang moderat atas
laporan keuangannya tanpa harus menanggung biaya audit.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa Atestasi
Mengenai Teknologi Informasi. Untuk atestasi mengenai teknologi informasi,
manajemen mengeluarkan berbagai asersi tentang reliabilitas dan keamanan
informasi elektronik. Pertumbuhan teknologi Internet dan perdagangan elektronik
(e-commerce) telah menciptakan permintaan akan
jenis-jenis assurance ini. Banyak fungsi bisnis, seperti pemesanan
dan pembayaran, sekarang dilakukan melalui Internet atau secara langsung
antarkomputer dengan menggunakan electronic data interchange (EDI).
Oleh karena transaksi dan informasi dipakai bersama secara online dan real-time, para
pelaku bisnis meminta kepastian yang lebih tinggi lagi mengenai informasi,
transaksi, dan sistem pengamanan yang
melindunginya. WebTrust dan SysTrust adalah jasa-jasa
atestasi yang dikembangkan untuk memenuhi kebutuhan akan assurance ini.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa
WebTrust. AICPA dan Canadian Institute of Chartered Accountants (CICA)
bersama-sama mengembangkan jasa atestasi WebTrust. Kantor akuntan publik (KAP)
yang diberi lisensi oleh AICPA untuk melakukan jasa atestasi ini memberi
kapastian kepada pengguna situs Internet melalui lambang Web Trust elektronik
akuntan tersebut yang terpampang pada situs yang bersangkutan. Lambang ini
memberi kepastian kepada pengguna bahwa si pemilik situs telah memenuhi
kriteria yang berkaitan dengan praktik bisnis, integritas transaksi, serta proses
informasi. Lambang WebTrust merupakan representasi simbolis dari laporan
akuntan publik sehubungan dengan asersi manajemen tentang pengungkapan
praktik-praktik perdagangan elektroniknya (e-commerce).</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jasa
SysTrust. AICPA dan CICA bersama-sama mengembangkan jasa atestasi SysTrust
untuk mengevaluasi dan menguji reliabilitas sistem dalam berbagai bidang,
seperti pengamanan dan integritas data. Jika jasa assurance WebTrust dirancang
terutama untuk memberikan kepastian kepada pemakai pihak ketiga situs, jasa
SysTrust dapat dilakukan oleh akuntan publik untuk memberi kepastian kepada
manajemen, dewan komisaris, atau pihak ketiga tentang reliabilitas sistem
informasi yang digunakan untuk menghasilkan informasi real-time.</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">AICPA dan CICA
telah mengembangkan lima prinsip yang berkaitan dengan
privasi online, keamanan, integritas pemrosesan, ketersediaan, dan
kerahasiaan untuk digunakan dalam melakukan jasa-jasa
seperti WebTrust dan SysTrust.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntan publik
memberikan banyak jasa atestasi lainnya, yang kebanyakan merupakan perluasan
alami dari audit atas laporan keuangan historis, karena pemakai menginginkan
kepastian yang independen menyangkut jenis-jenis informasi lainnya. Dalam
setiap kasus, organisasi yang diaudit harus menyediakan sebuah asersi sebelum akuntan
dapat memberikan atestasi. Sebagai contoh, apabila bank meminjamkan uang kepada
suatu perusahaan, maka perjanjian pinjaman itu mungkin mengharuskan perusahaan
menugaskan seorang akuntan untuk memberikan kepastian tentang ketaatan
perusahaan pada ketentuan keuangan menyangkut pinjaman itu. Perusahaan yang
meminta pinjaman harus menegaskan ketentuan pinjaman yang akan diatestasi
sebelum akuntan dapat mengumpulkan bukti yang diperlukan untuk menerbitkan
laporan atestasi. Akuntan publik juga dapat, misalnya, memberikan atestasi
mengenai informasi dalam perkiraan laporan keuangan seorang klien, yang sering
kali digunakan untuk memperoleh pembiayaan.</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sumber
: </span><a href="http://pittaku.blogspot.com/2012/05/etika-profesional-apakah-etika-itu.html"><span style="color: blue; font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">http://pittaku.blogspot.com/2012/05/etika-profesional-apakah-etika-itu.html</span></a><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 36.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">: Jasa Audit dan Assurance, Penulis: Randal J. Elder, dkk, Halaman: 10-14.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 72.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">;Auditing dan
Pelayanan Verifikasi : Pendekatan Terpadu. Arens, Alvin J , Elder, Randal
J dkk</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 36.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 36.0pt;">
<span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">;</span><a href="http://www.scribd.com/doc/14650989/Kode-Etik-Profesi-Akuntan-Publik" target="_blank"><span style="color: blue; font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">http://www.scribd.com/doc/14650989/Kode-Etik-Profesi-Akuntan-Publik</span></a><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 36.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 36.0pt;">
<a href="http://intannurliahtirta.blogspot.com/2013/11/kode-etik-profesi-akuntansi.html" target="_blank"><span style="color: blue; font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">http://intannurliahtirta.blogspot.com/2013/11/kode-etik-profesi-akuntansi.html</span></a><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 36.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 36.0pt;">
<a href="https://airanursyahidah90.wordpress.com/kode-etik-akuntan-indonesia/" target="_blank"><span style="color: blue; font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">https://airanursyahidah90.wordpress.com/kode-etik-akuntan-indonesia/</span></a><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 36.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 36.0pt;">
<a href="http://ajiqurtubi.blogspot.com/2013/11/kode-etik-profesi-akuntansi.html" target="_blank"><span style="color: blue; font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">http://ajiqurtubi.blogspot.com/2013/11/kode-etik-profesi-akuntansi.html</span></a><span style="font-family: "Century Schoolbook","serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<br /></div>
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<div style="line-height: 150%; text-align: justify;">
<b><span style="font-family: "Berlin Sans FB","sans-serif";"></span></b><b><span style="font-family: "Berlin Sans FB","sans-serif";">Bre-X Minerals Ltd.</span></b><span style="font-family: "Berlin Sans FB","sans-serif";">, anggota</span> Kelompok perusahaan Bre-X<span style="font-family: "Berlin Sans FB","sans-serif";">,
adalah sebuah perusahaan tambang <span style="color: windowtext; text-decoration: none; text-underline: none;">Kanada</span> yang pernah dilaporkan menguasai sebuah cadangan emas yang sangat besar
di Busang, Kalimantan.
Bre-X membeli situs Busang pada Maret 1993 dan pada Oktober 1995 mengumumkan telah
menemukan emas dalam jumlah yang sangat besar, sehingga menyebabkan harga
sahamnya membubung tinggi. Pada mulanya sahamnya bernilai sangat kecil, namun
setelah pengumuman itu, harga sahamnya mencapai nilai tertinggi pada $286.50 (dolar
Kanada) di Toronto Stock Exchange (TSX), dengan kapitalisasi
total senilai lebih dari $6 miliar dolar Kanada.</span></div>
<div style="line-height: 150%; text-align: justify;">
<span style="font-family: "Berlin Sans FB","sans-serif";"> </span>
</div>
<div style="line-height: 150%; text-align: justify;">
<span style="font-family: "Berlin Sans FB","sans-serif";">Cadangan
emas di Busang dilaporkan sebesar 200 juta ounces (6.200 ton), atau sama dengan
8% dari seluruh cadangan dunia. Namun, ternyata ini adalah penipuan
besar-besaran, dan di sana tidak ada emas. Sampel-sampel utamanya telah
dipalsukan dengan menaburkannya dengan emas dari luar. Sebuah laboratorium
independen belakangan mengklaim bahwa penipuan itu telah dilakukan dengan
buruk, termasuk dengan menggunakan pengerokan dari perhiasan emas. Pada 1997, Bre-X runtuh dan
sahamnya menjadi tidak bernilai dalam skandal saham terbesar dalam sejarah
Kanada. Bre-X akhirnya dinyatakan bangkrut pada 2002 meskipun sejumlah perusahaan subsidernya
seperti <i>Bro-X</i> berlanjut hingga 2003.</span></div>
<div style="line-height: 150%; text-align: justify;">
<br /></div>
<div style="line-height: 150%; text-align: justify;">
<span style="font-family: "Berlin Sans FB","sans-serif";">Felderhof
tetap tinggal di Kepulauan Cayman, yang tidak mempunyai perjanjian ekstradisi
dengan Kanada, meskipun sejumlah laporan mengatakan dia berada di negara-negara
lain. Pada 2000 dan 2001, Komisi Keamanan
Ontario menuduhnya melakukan insider
trading. Pengadilan dilangsungkan tanpa kehadirannya, tetapi diskors pada
April 2001 ketika Komisi berusaha menyingkirkan hakim kepalanya, Peter Hryn dengan alasan ia
bias terhadap tuntutannya. Hal ini disangkal, dan pada 10 Desember
2003 bandingnya juga
ditolak.</span></div>
<div style="line-height: 150%; text-align: justify;">
<span style="font-family: "Berlin Sans FB","sans-serif";">Proses
peradilannya dilanjutkan pada 6 Desember 2004 dan diharapkan akan berlanjut hingga setidak-tidaknya April
2005.</span></div>
<div style="line-height: 150%; text-align: justify;">
<span style="font-family: "Berlin Sans FB","sans-serif";">Kasus
ini berlanjut terus dan pada 21 Agustus 2006 pendapat penasihat hukum untuk Komisi Keamanan
Ontario dan John Bernard Felderhof akan didengar di gedung pengadilan di Balai Kota Lama
(Toronto).</span></div>
<div style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<b><span style="font-family: "Berlin Sans FB","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keahlian dan kecakapan dari auditor Bre-X</span></b></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
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<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Berlin Sans FB","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dari kasus diatas dapat
diketahui auditor Bre-X telah melanggar kode etik yang menjadi pedoman auditor
dalam melaksanakan tugasnya, penipuan yang dilakukan oleh Bre-X seharusnya
dilaporkan oleh auditor sebelum saham yang dimiliki oleh Bre-X melambung tinggi
Toronto Stock Exchanges (TSX) kanada. Tetapi auditor tetap tutup mata melihat
tindakan yang dilakukan perusahaan.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Berlin Sans FB","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sumber :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Berlin Sans FB","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://id.wikipedia.org/wiki/Bre-X">http://id.wikipedia.org/wiki/Bre-X</a></span></div>
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Nona noniehttp://www.blogger.com/profile/01039763931843178389noreply@blogger.com0tag:blogger.com,1999:blog-1876877396117977065.post-17575816634759350512014-06-29T22:16:00.001-07:002014-06-29T22:17:26.742-07:00 Tulisan How do you think about the general election this years<!--[if gte mso 9]><xml>
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<span class="hps"><span lang="EN" style="font-family: "Lucida Handwriting"; font-size: 8.0pt; line-height: 115%; mso-ansi-language: EN; mso-bidi-font-size: 11.0pt;">This</span></span><span lang="EN" style="font-family: "Lucida Handwriting"; font-size: 8.0pt; line-height: 115%; mso-ansi-language: EN; mso-bidi-font-size: 11.0pt;"> <span class="hps">election</span> <span class="hps">year</span>
<span class="hps">is like</span> <span class="hps">years</span> <span class="hps">ago</span>.
<span class="hps">presidential</span> <span class="hps">candidates</span> <span class="hps">have demonstrated</span> <span class="hps">their</span> <span class="hps">readiness</span>.</span><span style="font-family: "Lucida Handwriting"; font-size: 8.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;"></span></div>
Nona noniehttp://www.blogger.com/profile/01039763931843178389noreply@blogger.com0tag:blogger.com,1999:blog-1876877396117977065.post-7313268875946364382014-06-29T21:58:00.002-07:002014-06-29T21:58:24.584-07:00Adverb,negative (Either Neither,rarely, hardly, barely),adjective,comands<!--[if gte mso 9]><xml>
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</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ADVERB</span></b><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span>Adverb adalah kata yang
berfungsi untuk mendeskripsikan <a href="http://www.wordsmile.com/pengertian-macam-dan-contoh-kalimat-verbs-kata-kerja-dalam-bahasa-inggris"><span style="color: windowtext;">verb</span></a> (kata kerja), <a href="http://www.wordsmile.com/pengertian-macam-dan-contoh-kalimat-adjectives-kata-sifat-dalam-bahasa-inggris"><span style="color: windowtext;">adjective</span></a> (kata sifat), maupun <i>adverb</i>
lain. Kata keterangan bahasa Inggris ini merupakan satu dari delapan <a href="http://www.wordsmile.com/pengertian-macam-dan-contoh-kalimat-8-parts-of-speech-dalam-bahasa-inggris"><span style="color: windowtext;">part of speech</span></a> yang mungkin
berbentuk sederhana (fast, there, usually), atau berbentuk frasa. Frasa adverb,
disebut <a href="http://www.wordsmile.com/pengertian-dan-contoh-kalimat-adverb-phrases"><span style="color: windowtext;">adverb phrase</span></a>, dapat berupa kata
keterangan dengan <a href="http://www.wordsmile.com/pengertian-dan-contoh-kalimat-adverb-of-degree"><span style="color: windowtext;">qualifier</span></a> atau kelompok kata
seperti: <a href="http://www.wordsmile.com/pengertian-dan-contoh-kalimat-prepositional-phrase"><span style="color: windowtext;">prepositional phrase</span></a> atau <a href="http://www.wordsmile.com/pengertian-dan-contoh-kalimat-infinitive-phrase"><span style="color: windowtext;">infinitive phrase</span></a> (very fast, at the
office, to be better).</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Macam, Fungsi,
dan Contoh Adverb<span style="mso-tab-count: 1;"> </span></span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Berikut macam, fungsi, dan contoh <i>adverb</i>.</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://www.wordsmile.com/pengertian-dan-contoh-kalimat-adverbs-of-time"><span style="color: windowtext;">Time</span></a> (waktu): menyatakan waktu
terjadinya suatu kegiatan/peristiwa (now, today, yesterday).</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://www.wordsmile.com/pengertian-dan-contoh-kalimat-adverbs-of-manner"><span style="color: windowtext;">Manner</span></a> (cara): menyatakan cara
suatu kegiatan dilakukan atau peristiwa terjadi
(automatically, beautifully, fast).</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-spacerun: yes;"> </span><a href="http://www.wordsmile.com/pengertian-dan-contoh-kalimat-adverb-of-degree"><span style="color: windowtext;">Degree</span></a> (derajat): menyatakan
sampai seberapa jauh (tingkatan atau derajat) suatu kegiatan/peristiwa
(absolutely, barely, really).</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://www.wordsmile.com/adverb-of-modality"><span style="color: windowtext;">Modality</span></a> (harapan): menyatakan
tingkat keyakinan/harapan (likely, maybe, probably).</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://www.wordsmile.com/adverb-of-frequency"><span style="color: windowtext;">Frequency</span></a> (frekuensi): menyatakan
seberapa sering suatu kegiatan atau peristiwa dilakukan atau terjadi (always,
often, rarely).</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://www.wordsmile.com/pengertian-dan-contoh-kalimat-adverb-of-place-and-direction"><span style="color: windowtext;">Place & Direction</span></a> (tempat &
arah): menyatakan tempat dan arah terjadinya suatu kegiatan/peristiwa
(here, in, somewhere).</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://www.wordsmile.com/adverb-of-purpose"><span style="color: windowtext;">Purpose</span></a>:
menjawab pertanyaan “why” (for a reason, to buy some clothes).</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://www.wordsmile.com/focusing-adverbs"><span style="color: windowtext;">Focus</span></a>: menunjukkan
bahwa apa yang dibicarakan terbatas pada bagian yang difokuskan (also, just,
only).</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh Kalimat
Adverb:</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Please call me
later, I’m studying now. (Tolong hubungi saya nanti, saya sedang belajar
sekarang.)</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">He is watching
the football match there. (Dia sedang menonton pertandingan sepakbola
disana.)</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adverb Placement & Order</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://www.wordsmile.com/adverb-placement-penempatan-adverb"><span style="color: windowtext;">Adverb Placement</span></a>:<i> adverb</i>
mungkin dapat ditempatkan di awal (Maybe I call her tonight), tengah
(They’ve recently went home), atau akhir kalimat (He always
drives fast). Jika ada lebih dari satu kata keterangan di dalam suatu
kalimat, kita perlu mengikuti aturan <a href="http://www.wordsmile.com/adverb-order"><span style="color: windowtext;">adverb
order</span></a>: manner – place – frequency – time – purpose.</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh Kalimat
Adverb Order:</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">I took the
cooking course for three days every week last month. (Saya mengambil
kursus memasak selama tiga hari seminggu bulan lalu.)</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adverbial Clause</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://www.wordsmile.com/pengertian-rumus-dan-contoh-kalimat-adverbial-clauses"><span style="color: windowtext;">Adverbial Clause</span></a> merupakan <i>dependent
clause</i> yang berfungsi sebagai kata keterangan dan memberikan informasi
tentang <i>verb</i>, <i>adjective</i>, atau kata keterangan lain pada <a href="http://www.wordsmile.com/pengertian-dan-contoh-kalimat-independent-clauses"><span style="color: windowtext;">independent clause</span></a> di dalam suatu <a href="http://www.wordsmile.com/pengertian-dan-contoh-complex-sentence"><span style="color: windowtext;">complex sentence</span></a>.</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh Kalimat
Adverbial Clause:</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">When he didn’t
come last night, he notified by phone. (Ketika dia tidak datang semalam, dia
mengabari melalui telepon.)</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mempersingkat <i>adverbial
clause</i> (<a href="http://www.wordsmile.com/reduced-adverbial-clause"><span style="color: windowtext;">reduced adverbial clause</span></a>) dapat dilakukan
dengan syarat di dalam <i>complex sentence</i> hanya terdapat satu <i>subject</i>.</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh Kalimat
Reduced Adverbial Clause:</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">When not coming
last night, he notified by phone. (Ketika tidak datang semalam, dia mengabari
melalui telepon.)</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Tempus Sans ITC"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Tempus Sans ITC";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">NEGATIVE</span></b><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span>Negation adalah bentuk
pernyataan negatif. Kita tahu betul bahwa untuk membentuk kalimat negatif ada
beberapa cara, namun begitu di bawah ini akan kami jelaskan bentuk-bentuk
negation, atau bentuk-bentuk bagaimana membentuk suatu pernyataan negatif.</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a. Dengan
Auxiliary Verbs</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ingat bahwa
apabila kita sudah menggunakan Auxiliary verbs dalam kalimat negative, maka
Kata kerja harus kembali ke bentuk semula.</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh:</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">I didn</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">’</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">t understand what you mean. (BUKAN I din</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">’</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">t understood</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">…</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">)</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">She can</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">’</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">t swim well.</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">She doesn</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">’</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">t come today.</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b. Dengan
Menggunakan </span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">“</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">No</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">”</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kita bisa juga
membentuk kalimat negatif dengan menggunakan </span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">“</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">No</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">“</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">.</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh:</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">I have no
money. (ATAU I don</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">’</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">t have money)</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">She has no any
sugar. (ATAU she does not have any sugar)</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Negative </span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">–</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Either Neither</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Either or
neither di gunakan untuk menggabungkan kalimat negative.</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">[S1 + auxiliary
not + V + O dan S2 + auxiliary not + either / neither</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">+ auxiliary +
S2]</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Neither = not
either, oleh karenanya setelah auxiliary tidak, tidak disertai </span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">„</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">not</span><span style="font-family: "Cambria Math","serif"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Cambria Math"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">‟</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> lagi.</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Example:</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- They do not
come late</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- Brian does
not come late</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">They do not
come late and Brian does not either / neither does Brian</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kalimat
pertanyaan pertama yang mengandung kata: never, seldom, rarely, hardly, few and
little dianggap memiliki pengertian negative.</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Example: I
seldom visit my uncle, and neither does my sister</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">I rarely visit
my uncle, but my sister does.</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Gabungan Setara</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bilamana
kata </span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">„</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">either</span><span style="font-family: "Cambria Math","serif"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Cambria Math"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">‟</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> dan </span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">„</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">neither</span><span style="font-family: "Cambria Math","serif"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Cambria Math"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">‟</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> di ikuti oleh </span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">„</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">or</span><span style="font-family: "Cambria Math","serif"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Cambria Math"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">‟</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> dan </span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">„</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">nor</span><span style="font-family: "Cambria Math","serif"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Cambria Math"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">‟</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kata kerja/ auxiliarynya mungkin
singular atau pun plural (jamak) bergantung pada kata setelah </span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">„</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">or</span><span style="font-family: "Cambria Math","serif"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Cambria Math"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">‟</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> atau </span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">„</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">nor</span><span style="font-family: "Cambria Math","serif"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Cambria Math"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">‟</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> apakah singular atau plural.</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kalaupun
kata </span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">„</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">or</span><span style="font-family: "Cambria Math","serif"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Cambria Math"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">‟</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> atau </span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">„</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">nor</span><span style="font-family: "Cambria Math","serif"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Cambria Math"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">‟</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> berdiri sendiri, verb tetap di temukan oleh kata setelah </span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">„</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">or</span><span style="font-family: "Cambria Math","serif"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Cambria Math"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">‟</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> atau </span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">„</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">nor</span><span style="font-family: "Cambria Math","serif"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Cambria Math"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "MS Mincho"; mso-fareast-language: IN;">‟</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">.</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Neither John
nor Bill is going to class today</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Either John or
Bill is going to the beach today.</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Neither John
nor his friends are going to class today</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">rarely, hardly,
barely</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rarely adalah
adverb of frequency yang menunjukkan intensitas waktu (how often) sedangkan
hardly dan barely adalah adverb of measurement yang menujukkan ke tidakmampuan
/ kesulitan seseorang untukmelakukan sesuatu ketiganya mempunyai arti yang sama</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Marti rarely drinks
coffee</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">(marti hampir
tidak pernah minum kopi)</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Do
yo hardly ever get sick</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">(apakah kamu
hampir tidak pernah jatuh sakit?)</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Tempus Sans ITC"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Tempus Sans ITC";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">ADJECTIVE</span></b><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"> </span></span></b><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adjective</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> adalah suatu kata yang digunakan
untuk menerangkan <a href="http://www.wordsmile.com/pengertian-macam-dan-contoh-kalimat-noun-kata-benda-dalam-bahasa-inggris"><span style="color: windowtext;">noun</span></a> atau <a href="http://www.wordsmile.com/pengertian-macam-dan-contoh-kalimat-pronouns-kata-ganti-dalam-bahasa-inggris"><span style="color: windowtext;">pronoun</span></a> yang dapat berupa: <i>person</i>
(orang), <i>place</i> (tempat), <i>animal</i> (binatang), maupun <i>thing</i>
(benda, konsep abstrak). Kata sifat ini merupakan satu dari delapan <a href="http://www.wordsmile.com/pengertian-macam-dan-contoh-kalimat-8-parts-of-speech-dalam-bahasa-inggris"><span style="color: windowtext;">part of speech</span></a>. </span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"> </span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adjective
Phrase dan Compound Adjective</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<i><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adjective</span></i><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> mungkin
berbentuk sederhana (dark, hot, young), atau berbentuk frasa. Frasa
adjective, disebut <a href="http://www.wordsmile.com/pengertian-dan-contoh-kalimat-adjective-phrase-dalam-bahasa-inggris"><span style="color: windowtext;">adjective phrase</span></a>, merupakan kombinasi
dari <i>adjective</i> (sebagai <i>head</i>) dan <a href="http://www.wordsmile.com/pengertian-dan-contoh-kalimat-modifier"><span style="color: windowtext;">modifier</span></a> atau <a href="http://www.wordsmile.com/determiner-introduction"><span style="color: windowtext;">determiner.</span></a></span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh Adjective Phrase:</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">very dark</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> chocolate</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">many young</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
married couple</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Selain itu, dua
<i>adjective</i> mungkin dapat bergabung untuk membentuk kata baru yang
disebut <a href="http://www.wordsmile.com/pengertian-dan-contoh-kalimat-compound-adjective"><span style="color: windowtext;">compound adjective</span></a>.</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh Compound Adjective:</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">part-time</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> jobs</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">oil-free</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> lotion</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"> </span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adjective
Position</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kata sifat
mungkin menempati salah satu posisi:</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://www.wordsmile.com/attributive-adjective"><span style="color: windowtext;">Attributive</span></a>:
diletakkan di depan <i>noun</i> (<span style="mso-bidi-font-weight: bold;">beautiful</span> girls)</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://www.wordsmile.com/postpositive-adjective"><span style="color: windowtext;">Postpositive</span></a>: dibelakang <i>noun</i> tanpa
disela <a href="http://www.wordsmile.com/linking-verbs"><span style="color: windowtext;">linking verb</span></a> (someone <span style="mso-bidi-font-weight: bold;">special</span>)</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://www.wordsmile.com/predicative-adjective"><span style="color: windowtext;">Predicative</span></a>: diletakkan
setelah <i>noun</i> dengan disela <i>linking verb</i> (contoh
kalimat: The lady is <span style="mso-bidi-font-weight: bold;">beautiful</span>)</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adjective Order</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jika ada lebih
dari satu <i>adjective</i> di depan <i>noun</i>, kita perlu mengikuti <a href="http://www.wordsmile.com/pengertian-dan-contoh-adjective-order-urutan-adjective-dalam-bahasa-inggris"><span style="color: windowtext;">adjective order</span></a>, yakni urutan adjective
berdasarkan kategori: opinion, size, age, shape, color, origin, material,
purpose.</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh Adjective Order:</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">two <span style="mso-bidi-font-weight: bold;">happy small blue</span> birds (opinion –
size – color)</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"> </span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adjective
Degree</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk
menyatakan perbandingan, dapat digunakan <i>adjective</i> dalam bentuk:</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://www.wordsmile.com/pengertian-dan-contoh-kalimat-positive-degree"><span style="color: windowtext;">positive degree</span></a>: membandingkan kesetaraan
(She is as <span style="mso-bidi-font-weight: bold;">good</span> as you
in math.)</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://www.wordsmile.com/pengertian-dan-contoh-kalimat-comparative-degree-adjective"><span style="color: windowtext;">comparative degree</span></a>: untuk membandingkan dua
hal (Today should be <span style="mso-bidi-font-weight: bold;">better</span> than
yesterday.)</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://www.wordsmile.com/pengertian-dan-contoh-kalimat-superlative-degree-adjective"><span style="color: windowtext;">superlative degree</span></a>: untuk membandingkan
tiga hal atau lebih (He was the <span style="mso-bidi-font-weight: bold;">best</span>
of all of us.)</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"> </span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adjective
Clause</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://www.wordsmile.com/pengertian-rumus-dan-contoh-kalimat-adjective-relative-clause"><span style="color: windowtext;">Adjective Clause</span></a> merupakan <i>dependent
clause</i> yang berfungsi sebagai <i>adjective</i>, untuk menjelaskan <i>noun</i>
atau <i>pronoun</i> pada suatu <i>complex sentence.</i></span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh Kalimat Adjective Clause:</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">The student <span style="mso-bidi-font-weight: bold;">who always goes to school by bus is my
friend</span>.</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Klause ini
mungkin direduksi (dipersingkat) – <a href="http://www.wordsmile.com/reduced-adjective-clause"><span style="color: windowtext;">reduced adjective clause</span></a> – dengan
menghilangkan relative pronoun dan mengubah kata kerja yang digunakan menjadi <a href="http://www.wordsmile.com/pengertian-penggunaan-dan-contoh-kalimat-participle"><span style="color: windowtext;">participle</span></a>.</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh Kalimat Reduced Adjective Clause:</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">The student <span style="mso-bidi-font-weight: bold;">always going to school by bus</span> is
my friend.</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"> </span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Macam-Macam
Adjective</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://www.wordsmile.com/stative-dynamic-adjective"><span style="color: windowtext;">Stative dan Dynamic Adjective</span></a>: <i>stative</i>
mencirikan kondisi yang cenderung permanen (small, black, tall), sedangkan <i>dynamic</i>
berhubungan dengan tingkah laku (foolish, friendly, playful).</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://www.wordsmile.com/inherent-non-inherent-adjective"><span style="color: windowtext;">Inherent dan Non-Inherent Adjective</span></a>: <i>inherent</i>
mencirikan secara langsung <i>noun</i> yang diterangkannya (someone special = <i>special</i>
mencirikan <i>someone</i> secara langsung ~ someone who is special),
sedangkan <i>non-inherent</i> kebalikannya (my old friend = bukan “my
friend who is old”, melainkan <i>old</i> mencirikan <i>friendship</i> yang
telah berlangsung lama).</span><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Tempus Sans ITC"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Tempus Sans ITC";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Commands</span></b><span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 12.0pt; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">Untuk membuat kalimat perintah kita
bisa menggunakan kata “command, order, tell, ask, must, and shall”.<br />
<br />
<b><i>example </i></b>:<br />
<br />
* My mother commanded me to help her. (Artinya: Ibuku memerintahku untuk
membantunya).<br />
* The teacher ordered the students to do the exercise. (Artinya: guru
memerintah murid-murid mengerjakan latihan).<br />
<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;">Sumber :</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;"><a href="http://bahasainggrisonlines.blogspot.com/2013/05/contoh-kalimat-command-and-request.html">http://bahasainggrisonlines.blogspot.com/2013/05/contoh-kalimat-command-and-request.html</a></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Tempus Sans ITC"; font-size: 9.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;"><a href="http://rizki-utami.blogspot.com/2014/06/negative-adjective-adverb-command_8066.html">http://rizki-utami.blogspot.com/2014/06/negative-adjective-adverb-command_8066.html</a></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
Nona noniehttp://www.blogger.com/profile/01039763931843178389noreply@blogger.com1tag:blogger.com,1999:blog-1876877396117977065.post-38680433607056054322014-05-29T18:26:00.000-07:002014-05-29T18:26:45.631-07:00 Pengertian Possessive Pronouns,Possessive Adjective,Pronoun (Kata Ganti Benda), AFFIRMATIVE AGREEMENT (so. too. and also), NEGATIVE AGREEMENT (neither and either)<!--[if gte mso 9]><xml>
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<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="mso-cellspacing: 0in; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="padding: 0in 0in 0in 0in;"><br /></td>
</tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="padding: 0in 0in 0in 0in;"><br /></td></tr>
</tbody></table>
<span style="font-family: "MV Boli";"> </span><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">Possessive Pronouns</span></i></b><span style="font-family: "MV Boli";"> adalah kata ganti yang digunakan untuk mewakili atau menggantikan
kepemilikan dari orang, benda, atau binatang. Contoh kata kepemilikan seperti:
milik saya, milik kamu, milik dia, dst tentunya sering kita gunakan dalam
percakapan sehari-hari. </span>
<br />
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "MV Boli";">Untuk informasi selengkapnya mengenai penggunaan dari
<i style="mso-bidi-font-style: normal;">Possessive Pronouns</i>, silahkan
perhatikan tabel berikut:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 5.4pt; mso-border-alt: solid #9BBB59 1.0pt; mso-border-insideh: 1.0pt solid #9BBB59; mso-border-insidev: 1.0pt solid #9BBB59; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-table-layout-alt: fixed; mso-yfti-tbllook: 1184; width: 339px;">
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<tr style="height: 19.4pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
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<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b><span style="font-family: "MV Boli";">Possessive Pronouns</span></b><span style="font-family: "MV Boli";"></span></div>
</td>
</tr>
<tr style="height: 20.2pt; mso-yfti-irow: 1;">
<td style="background: #E6EED5; border-top: none; border: solid #9BBB59 1.0pt; height: 20.2pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 72.5pt;" valign="top" width="97">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli";">Possessive Adjective</span></b><span style="font-family: "MV Boli";"></span></div>
</td>
<td style="background: #E6EED5; border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; height: 20.2pt; mso-border-left-alt: solid #9BBB59 1.0pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 72.5pt;" valign="top" width="97">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli";">Possessive Pronouns</span></b><span style="font-family: "MV Boli";"></span></div>
</td>
<td style="background: #E6EED5; border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; height: 20.2pt; mso-border-left-alt: solid #9BBB59 1.0pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 108.9pt;" valign="top" width="145">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli";">Arti</span></b><span style="font-family: "MV Boli";"></span></div>
</td>
</tr>
<tr style="height: 11.3pt; mso-yfti-irow: 2;">
<td style="border-top: none; border: solid #9BBB59 1.0pt; height: 11.3pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 72.5pt;" valign="top" width="97">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "MV Boli";">My …</span><span style="font-family: "MV Boli";"></span></div>
</td>
<td style="border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; height: 11.3pt; mso-border-left-alt: solid #9BBB59 1.0pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 72.5pt;" valign="top" width="97">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli";">Mine</span></b><span style="font-family: "MV Boli";"></span></div>
</td>
<td style="border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; height: 11.3pt; mso-border-left-alt: solid #9BBB59 1.0pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 108.9pt;" valign="top" width="145">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "MV Boli";">Milik saya.</span><span style="font-family: "MV Boli";"></span></div>
</td>
</tr>
<tr style="height: 12.15pt; mso-yfti-irow: 3;">
<td style="background: #E6EED5; border-top: none; border: solid #9BBB59 1.0pt; height: 12.15pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 72.5pt;" valign="top" width="97">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "MV Boli";">Your …</span><span style="font-family: "MV Boli";"></span></div>
</td>
<td style="background: #E6EED5; border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; height: 12.15pt; mso-border-left-alt: solid #9BBB59 1.0pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 72.5pt;" valign="top" width="97">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli";">Yours</span></b><span style="font-family: "MV Boli";"></span></div>
</td>
<td style="background: #E6EED5; border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; height: 12.15pt; mso-border-left-alt: solid #9BBB59 1.0pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 108.9pt;" valign="top" width="145">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "MV Boli";">Milik kamu.</span><span style="font-family: "MV Boli";"></span></div>
</td>
</tr>
<tr style="height: 11.3pt; mso-yfti-irow: 4;">
<td style="border-top: none; border: solid #9BBB59 1.0pt; height: 11.3pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 72.5pt;" valign="top" width="97">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "MV Boli";">Their …</span><span style="font-family: "MV Boli";"></span></div>
</td>
<td style="border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; height: 11.3pt; mso-border-left-alt: solid #9BBB59 1.0pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 72.5pt;" valign="top" width="97">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli";">Theirs</span></b><span style="font-family: "MV Boli";"></span></div>
</td>
<td style="border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; height: 11.3pt; mso-border-left-alt: solid #9BBB59 1.0pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 108.9pt;" valign="top" width="145">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "MV Boli";">Milik mereka.</span><span style="font-family: "MV Boli";"></span></div>
</td>
</tr>
<tr style="height: 12.15pt; mso-yfti-irow: 5;">
<td style="background: #E6EED5; border-top: none; border: solid #9BBB59 1.0pt; height: 12.15pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 72.5pt;" valign="top" width="97">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "MV Boli";">Our …</span><span style="font-family: "MV Boli";"></span></div>
</td>
<td style="background: #E6EED5; border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; height: 12.15pt; mso-border-left-alt: solid #9BBB59 1.0pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 72.5pt;" valign="top" width="97">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli";">Ours</span></b><span style="font-family: "MV Boli";"></span></div>
</td>
<td style="background: #E6EED5; border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; height: 12.15pt; mso-border-left-alt: solid #9BBB59 1.0pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 108.9pt;" valign="top" width="145">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "MV Boli";">Milik kami/ kita.</span><span style="font-family: "MV Boli";"></span></div>
</td>
</tr>
<tr style="height: 11.3pt; mso-yfti-irow: 6;">
<td style="border-top: none; border: solid #9BBB59 1.0pt; height: 11.3pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 72.5pt;" valign="top" width="97">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "MV Boli";">His …</span><span style="font-family: "MV Boli";"></span></div>
</td>
<td style="border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; height: 11.3pt; mso-border-left-alt: solid #9BBB59 1.0pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 72.5pt;" valign="top" width="97">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli";">His</span></b><span style="font-family: "MV Boli";"></span></div>
</td>
<td style="border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; height: 11.3pt; mso-border-left-alt: solid #9BBB59 1.0pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 108.9pt;" valign="top" width="145">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "MV Boli";">Milik dia (laki-laki)</span><span style="font-family: "MV Boli";"></span></div>
</td>
</tr>
<tr style="height: 12.15pt; mso-yfti-irow: 7;">
<td style="background: #E6EED5; border-top: none; border: solid #9BBB59 1.0pt; height: 12.15pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 72.5pt;" valign="top" width="97">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "MV Boli";">Her …</span><span style="font-family: "MV Boli";"></span></div>
</td>
<td style="background: #E6EED5; border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; height: 12.15pt; mso-border-left-alt: solid #9BBB59 1.0pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 72.5pt;" valign="top" width="97">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli";">Hers</span></b><span style="font-family: "MV Boli";"></span></div>
</td>
<td style="background: #E6EED5; border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; height: 12.15pt; mso-border-left-alt: solid #9BBB59 1.0pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 108.9pt;" valign="top" width="145">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "MV Boli";">Milik dia (perempuan)</span><span style="font-family: "MV Boli";"></span></div>
</td>
</tr>
<tr style="height: 11.3pt; mso-yfti-irow: 8; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid #9BBB59 1.0pt; height: 11.3pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 72.5pt;" valign="top" width="97">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "MV Boli";">Its …</span><span style="font-family: "MV Boli";"></span></div>
</td>
<td style="border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; height: 11.3pt; mso-border-left-alt: solid #9BBB59 1.0pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 72.5pt;" valign="top" width="97">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli";">Its</span></b><span style="font-family: "MV Boli";"></span></div>
</td>
<td style="border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; height: 11.3pt; mso-border-left-alt: solid #9BBB59 1.0pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 108.9pt;" valign="top" width="145">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "MV Boli";">Miliknya (benda/binatang)</span><span style="font-family: "MV Boli";"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">Possessive Adjective</span></i></b><span style="font-family: "MV Boli";"> digunakan dan diikuti oleh kata benda-nya (nouns), contohnya: <i style="mso-bidi-font-style: normal;">my book, your car, their class, our teacher,
his pen, her umbrella, its tail, etc</i>. Sedangkan untuk penggunaan <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">Possessive
Pronouns</i></b>, silahkan perhatikan contoh kalimat di bawah ini.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli";">Contoh Kalimat </span></b><b><span style="font-family: "MV Boli";">Possessive Pronouns</span></b><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">These clothes are very nice. <b style="mso-bidi-font-weight: normal;">Mine</b>
is the expensive one. </span></i><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "MV Boli";">Artinya: Baju-baju ini sangat bagus. <b style="mso-bidi-font-weight: normal;">(Baju) Milik saya</b> yang harganya mahal.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">This is your pen, and the red one is <b style="mso-bidi-font-weight: normal;">mine</b>.</span></i><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "MV Boli";">Artinya: Ini pulpen mu, dan yang warna merah adalah <b style="mso-bidi-font-weight: normal;">(pulpen) milik saya</b>.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "MV Boli";">Pada contoh kalimat pertama, <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">Mine</i></b> berfungsi sebagai <i style="mso-bidi-font-style: normal;">subject</i> yang menggantikan <i style="mso-bidi-font-style: normal;">“my clothes”</i> (baju saya). Sedangkan pada
contoh kalimat kedua, <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">mine</i></b> berfungsi sebagai <i style="mso-bidi-font-style: normal;">object</i> yang menggantikan <i style="mso-bidi-font-style: normal;">“my pen”</i> (pulpen saya). Jadi, penggunaan
<i style="mso-bidi-font-style: normal;">Possessive Pronouns</i> ini bisa digunakan
baik sebagai <i style="mso-bidi-font-style: normal;">subject</i> ataupun <i style="mso-bidi-font-style: normal;">object</i> untuk menggantikan kepemilikan
dari orang, benda, atau binatang. Aturan yang sama berlaku seperti contoh
kalimat diatas, sekarang silahkan perhatikan contoh kalimat berikut:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">My pen is broken. <b style="mso-bidi-font-weight: normal;">Yours</b> writes
well. </span></i><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "MV Boli";">Artinya: Pulpen saya rusak. <b style="mso-bidi-font-weight: normal;">(Pulpen) Punya kamu</b> dapat digunakan menulis dengan baik.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">I don’t like cakes, but I like <b style="mso-bidi-font-weight: normal;">yours</b>.</span></i><span style="font-family: "MV Boli";"> </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "MV Boli";">Artinya: Saya tidak suka kue, tetapi saya suka <b style="mso-bidi-font-weight: normal;">(kue) milik kamu</b>.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">My class is bad. <b style="mso-bidi-font-weight: normal;">Theirs</b> is the
most beautiful one.</span></i><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "MV Boli";">Artinya: Kelas saya jelek. <b style="mso-bidi-font-weight: normal;">(Kelas) milik mereka</b> adalah yang paling indah/ bagus.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">I don’t like my bag. I like <b style="mso-bidi-font-weight: normal;">theirs</b>.</span></i><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "MV Boli";">Artinya: Saya tidak suka tas saya. Saya suka <b style="mso-bidi-font-weight: normal;">(tas) milik mereka</b>.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">It is your plane. <b style="mso-bidi-font-weight: normal;">Ours</b> is
delay.</span></i><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "MV Boli";">Artinya: Ini adalah pesawat mu. <b style="mso-bidi-font-weight: normal;">(Pesawat) Milik kita</b> terlambat datang.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">We wrote that poem yesterday. Do you like <b style="mso-bidi-font-weight: normal;">ours</b>?</span></i><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "MV Boli";">Artinya: Kita menulis puisi itu kemarin. Apakah kamu
suka dengan <b style="mso-bidi-font-weight: normal;">(puisi) milik kita</b>?</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">My motorcycle is in the parking area. <b style="mso-bidi-font-weight: normal;">His</b>
is across that shop.</span></i><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "MV Boli";">Artinya: Sepeda motor saya ada di tempat parker. <b style="mso-bidi-font-weight: normal;">(Sepedamotor) Milik dia</b> ada di seberang
toko itu.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">Tina has a big house. <b style="mso-bidi-font-weight: normal;">Hers</b> is
in front of my house.</span></i><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "MV Boli";">Artinya: Tina punya rumah yang besar. <b style="mso-bidi-font-weight: normal;">(Rumah) Milik dia</b> ada di depan rumah
saya.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-family: "MV Boli";">Pronoun (kata ganti benda)</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span class="apple-style-span"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli";">1.</span></b></span><span class="apple-style-span"><span style="font-family: "MV Boli";"> <b style="mso-bidi-font-weight: normal;">Subject</b></span></span><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="line-height: 130%; text-align: justify;">
<span style="font-family: "MV Boli";">Subject adalah kata ganti pelaku yang
selalu berada diawal kalimat. Cirinya sebagai pelaku dan mengganti kalimat</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 23.4pt; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 480;">
<tbody>
<tr style="height: 14.0pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td colspan="3" style="border: solid windowtext 1.0pt; height: 14.0pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 272.35pt;" width="363">
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Bagian-bagian Subject</span></div>
</td>
</tr>
<tr style="height: 16.55pt; mso-yfti-irow: 1;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 16.55pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 87.1pt;" width="116">
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Subject</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 16.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.05pt;" width="101">
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Tobe</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 16.55pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 109.15pt;" width="146">
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Meaning</span></div>
</td>
</tr>
<tr style="height: 155.3pt; mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 155.3pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 87.1pt;" valign="top" width="116">
<div class="MsoNormal" style="line-height: 130%;">
<span style="font-family: "MV Boli";">I</span></div>
<div class="MsoNormal" style="line-height: 130%;">
<span style="font-family: "MV Boli";">You</span></div>
<div class="MsoNormal" style="line-height: 130%;">
<span style="font-family: "MV Boli";">They</span></div>
<div class="MsoNormal" style="line-height: 130%;">
<span style="font-family: "MV Boli";">We</span></div>
<div class="MsoNormal" style="line-height: 130%;">
<span style="font-family: "MV Boli";">He</span></div>
<div class="MsoNormal" style="line-height: 130%;">
<span style="font-family: "MV Boli";">She</span></div>
<div class="MsoNormal" style="line-height: 130%;">
<span style="font-family: "MV Boli";">It</span></div>
<div class="MsoNormal" style="line-height: 130%;">
<span style="font-family: "MV Boli";">You</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 155.3pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 76.05pt;" valign="top" width="101">
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">am</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">are</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">are</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">are</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">is</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">is</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">is</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">are</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 155.3pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 109.15pt;" valign="top" width="146">
<div class="MsoNormal" style="line-height: 130%;">
<span style="font-family: "MV Boli";">Saya</span></div>
<div class="MsoNormal" style="line-height: 130%;">
<span style="font-family: "MV Boli";">Kamu</span></div>
<div class="MsoNormal" style="line-height: 130%;">
<span style="font-family: "MV Boli";">Mereka</span></div>
<div class="MsoNormal" style="line-height: 130%;">
<span style="font-family: "MV Boli";">Kami, kIta</span></div>
<div class="MsoNormal" style="line-height: 130%;">
<span style="font-family: "MV Boli";">Dia (laki-laki)</span></div>
<div class="MsoNormal" style="line-height: 130%;">
<span style="font-family: "MV Boli";">Dia (Perempuan)</span></div>
<div class="MsoNormal" style="line-height: 130%;">
<span style="font-family: "MV Boli";">Dia (Benda / Hewan)</span></div>
<div class="MsoNormal" style="line-height: 130%;">
<span style="font-family: "MV Boli";">Kalian</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 130%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 130%; text-align: justify;">
<span style="font-family: "MV Boli";">Rumus : </span></div>
<div class="MsoNormal" style="line-height: 130%; text-align: justify;">
<span style="font-family: "MV Boli";">S + tobe + Noun <i style="mso-bidi-font-style: normal;">or</i> S + tobe + Adjective</span></div>
<div class="MsoNormal" style="line-height: normal;">
<br /></div>
<div class="MsoNormal" style="line-height: 130%; text-align: justify;">
<span style="font-family: "MV Boli";">Contoh :</span></div>
<div class="MsoNormal" style="line-height: 130%; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "MV Boli";">Ø He is
a teacher</span></div>
<div class="MsoNormal" style="line-height: 130%; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "MV Boli";">Ø She is
beautiful</span></div>
<div class="MsoNormal" style="line-height: 130%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 130%; tab-stops: list .25in; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli";">2.</span></b><span style="font-family: "MV Boli";"> <b style="mso-bidi-font-weight: normal;">Possessive Adjective</b></span></div>
<div class="MsoNormal" style="line-height: 130%; text-align: justify;">
<span style="font-family: "MV Boli";">Possessive adjective adalah kata ganti
benda yang selalu diikuti benda</span></div>
<div class="MsoNormal" style="line-height: 130%; text-align: justify;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 23.4pt; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 480;">
<tbody>
<tr style="height: 20.4pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; height: 20.4pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.45pt;" width="123">
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Subject</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 20.4pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 119.65pt;" width="160">
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Possessive</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Adjective</span></div>
</td>
</tr>
<tr style="height: 196.05pt; mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 196.05pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 92.45pt;" valign="top" width="123">
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">I</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">You</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">They</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">We</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">He</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">She</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">It</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">You</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 196.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 119.65pt;" valign="top" width="160">
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">My</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Your</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Their</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Our</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">His</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Her</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Its</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">You</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 130%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 130%; text-align: justify;">
<span style="font-family: "MV Boli";">Rumus :</span></div>
<div class="MsoNormal" style="line-height: 130%; text-align: justify;">
<span style="font-family: "MV Boli";">S + tobe + Possesive Adjective + N</span></div>
<div class="MsoNormal" style="line-height: 130%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 130%; text-align: justify;">
<span style="font-family: "MV Boli";">Contoh</span></div>
<div class="MsoNormal" style="line-height: 130%; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "MV Boli";">Ø You
are My Girlfriend (kau adalah teman perempuan ku)</span></div>
<div class="MsoNormal" style="line-height: 130%; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "MV Boli";">Ø I am
your Husband (aku adalah suami mu)</span></div>
<div class="MsoNormal" style="line-height: 130%; tab-stops: .25in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 130%; tab-stops: list .25in; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli";">3.</span></b><span style="font-family: "MV Boli";"> <b style="mso-bidi-font-weight: normal;">Possessive Pronoun</b></span></div>
<div class="MsoNormal" style="line-height: 130%; tab-stops: .5in; text-align: justify;">
<span style="font-family: "MV Boli";">Possessive Pronoun adalah Kata ganti
benda yang tidak diikuti benda</span></div>
<div class="MsoNormal" style="line-height: 130%; tab-stops: .5in; text-align: justify;">
<span style="font-family: "MV Boli";">Ciri-cirinya :</span></div>
<div class="MsoNormal" style="line-height: 130%; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "MV Boli";">-
Bisa berdiri sendiri</span></div>
<div class="MsoNormal" style="line-height: 130%; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "MV Boli";">-
Tidak diikuti benda</span></div>
<div class="MsoNormal" style="line-height: 130%; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "MV Boli";">-
Selalu diikuti kata milik</span></div>
<div class="MsoNormal" style="line-height: 130%; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "MV Boli";">-
Terletak setelah tobe</span></div>
<div class="MsoNormal" style="line-height: 130%; text-align: justify;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 23.4pt; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 480;">
<tbody>
<tr style="height: 17.5pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; height: 17.5pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 64.75pt;" width="86">
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Subject</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 17.5pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 83.75pt;" width="112">
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Possessive</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Adjective</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 17.5pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 83.75pt;" valign="top" width="112">
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Possessive</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Pronoun</span></div>
</td>
</tr>
<tr style="height: 168.0pt; mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 168.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 64.75pt;" valign="top" width="86">
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">I</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">You</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">They</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">We</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">He</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">She</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">It</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">You</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 168.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 83.75pt;" valign="top" width="112">
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">My</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Your</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Their</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Our</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">His</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Her</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Its</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">You</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 168.0pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 83.75pt;" valign="top" width="112">
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Mine</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Yours</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Theirs</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Ours</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">His</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Here</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">-</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Yours</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 130%; tab-stops: .5in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 130%; text-align: justify;">
<span style="font-family: "MV Boli";">Contoh :</span></div>
<div class="MsoNormal" style="line-height: 130%; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "MV Boli";">-
The book is hers (buku itu miliknya (pr) )</span></div>
<div class="MsoNormal" style="line-height: 130%; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "MV Boli";">-
The houses are ours (rumah-rumah itu milik kita)</span></div>
<div class="MsoNormal" style="line-height: 130%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 130%; tab-stops: list .25in; text-align: justify; text-indent: -.25in;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli";">2.</span></b><span style="font-family: "MV Boli";"> <b style="mso-bidi-font-weight: normal;">Object</b></span></div>
<div class="MsoNormal" style="line-height: 130%; text-align: justify;">
<span style="font-family: "MV Boli";">Object adalah kata ganti benda yang
selalu berada diakhir kalimat</span></div>
<div class="MsoNormal" style="line-height: 130%; text-align: justify;">
<span style="font-family: "MV Boli";">Ciri-cirinya :</span></div>
<div class="MsoNormal" style="line-height: 130%; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "MV Boli";">-
Selalu berada diakhir kalimat</span></div>
<div class="MsoNormal" style="line-height: 130%; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "MV Boli";">-
Sebagai penderita</span></div>
<div class="MsoNormal" style="line-height: 130%; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "MV Boli";">-
Terletak setelah kata to, for, from, because, with atau verb</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 23.4pt; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 480;">
<tbody>
<tr style="height: 4.8pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid windowtext 1.0pt; height: 4.8pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 59.9pt;" width="80">
<div align="center" class="MsoNormal" style="mso-line-height-alt: 6.25pt; text-align: center;">
<span style="font-family: "MV Boli";">Subject</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 4.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.7pt;" width="104">
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Possessive</span></div>
<div align="center" class="MsoNormal" style="mso-line-height-alt: 6.25pt; text-align: center;">
<span style="font-family: "MV Boli";">Adjective</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 4.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.7pt;" valign="top" width="104">
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Possessive</span></div>
<div align="center" class="MsoNormal" style="mso-line-height-alt: 6.25pt; text-align: center;">
<span style="font-family: "MV Boli";">Pronoun</span></div>
</td>
<td style="border-left: none; border: solid windowtext 1.0pt; height: 4.8pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 69.6pt;" width="93">
<div align="center" class="MsoNormal" style="mso-line-height-alt: 6.25pt; text-align: center;">
<span style="font-family: "MV Boli";">Object</span></div>
</td>
</tr>
<tr style="height: 168.4pt; mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 168.4pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 59.9pt;" valign="top" width="80">
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">I</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">You</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">They</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">We</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">He</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">She</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">It</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">You</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 168.4pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.7pt;" valign="top" width="104">
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">My</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Your</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Their</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Our</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">His</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Her</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Its</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">You</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 168.4pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 77.7pt;" valign="top" width="104">
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Mine</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Yours</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Theirs</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Ours</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">His</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Here</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">-</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Yours</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 168.4pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 69.6pt;" valign="top" width="93">
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Me</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">You</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Them</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Us</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">His</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">Her</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">It</span></div>
<div align="center" class="MsoNormal" style="line-height: 130%; text-align: center;">
<span style="font-family: "MV Boli";">You</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 130%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 130%; text-align: justify;">
<span style="font-family: "MV Boli";">Contoh :</span></div>
<div class="MsoNormal" style="line-height: 130%; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "MV Boli";">-
This flower is for you (bunga ini untuk mu)</span></div>
<div class="MsoNormal" style="line-height: 130%; tab-stops: list .5in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "MV Boli";">-
I am clever because you (aku pintar karena mu)</span></div>
<div class="MsoNormal" style="line-height: 130%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 130%;">
<span style="font-family: "MV Boli";">Apostrophe</span></div>
<div class="MsoNormal" style="line-height: 130%; text-align: justify;">
<span style="font-family: "MV Boli";">Apostrphe agak berbeda dengan PA
ataupun PN, didalam penggunaan apostrophe kita sudah dapat menggunakan nama si
pemilik benda.</span></div>
<div class="MsoNormal" style="line-height: 130%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 130%; text-align: justify;">
<span style="font-family: "MV Boli";">Macam-macam apostrophe :</span></div>
<div class="MsoNormal" style="line-height: 130%; tab-stops: list .25in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "MV Boli";">1.
’ > digunakan untuk nama orang yang berakhiran s, ch, x, sh, ataupun yang
berdesis jika disebut. Contoh : Felix’ Car (mobil felix)</span></div>
<div class="MsoNormal" style="line-height: 130%; tab-stops: list .25in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "MV Boli";">2.
’s > digunakan untuk nama orang yang tidak berdesis. Contoh : Budi’s Cat
(kucing budi)</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span style="font-family: "MV Boli";">the…. of the ….. > digunakan sebagai pemuah, jika 2 kata benda bertemu.
Contoh : the tail of the cat (ekor kucing)</span></div>
<h3>
<span style="font-family: "MV Boli";">Possessive Adjective </span></h3>
<div class="MsoNormal">
<span style="font-family: "MV Boli";">Possessive
adjective adalah kata sifat yang menerangkan kepemilikan.<br />
Cara pemakaian possessive adjective adalah: Possessive ajective + noun<br />
<br />
<b>Subejct
Possessive Adjective</b><br />
<br />
<br />
I
My
<br />
You
Your<br />
we
our<br />
they
their<br />
she
her<br />
he
his<br />
it
its<br />
<br />
contoh:<br />
my book (buku saya)<br />
your pen (pena kamu)<br />
our bag (tas kita)<br />
their parents (orang tua mereka)<br />
her dog (anjingnya)<br />
his cat (kucingnya)<br />
its food (makananya)<br />
<br />
kata benda yang dimasukan sesudah possessive adjective bisa berbentuk
tunggal/singular, jamak/plural, benda yang bisa dihitung/countable nouns, atau
benda yang tidak bisa dihitung/uncountable noun.<br />
Possessive adjective adalah termasuk jenis kata sifat, karena possessive
adjective menjelaskan kata benda sesudahnya. Sebenarnya posessive
adjective digunakan untuk mengganti possessive noun ketika referencenya
diketahui dengan jelas. perhatikan contoh di bawah ini;<br />
<br />
Toni's book - His book<br />
Shinta's book - her book<br />
The children's book - their book.<br />
<br />
Kata "toni's book" adalah possessive noun, dan bisa diganti dengan
possessive adjective "his book". ketika anda dan lawan bicara anda
mengatakan "his book" berarti anda dan lawan bicara anda telah
mengetahui bahwa buku itu milik Toni walau tidak menggunakan possessive noun
(Toni's book).<br />
<br />
untuk membuat possessive nouns, kita harus menambahkan " 's/' "
setelah nama<br />
<br />
Toni's book<br />
Robi's pen <br />
My mother's house<br />
The children's teacher<br />
My parent's stove<br />
<br />
Apabila membuat possessive noun dengan menggunakan nama orang yang berakhiran
"s", maka bisa menambah " 's ". contoh:<br />
<br />
Charles's house<br />
Denis's pen<br />
Jika benda tersebut berbentuk jamak berakhiran "s", untuk membuat
possessive nounnya yaitu dengan " ' " saja, bukan "
's"<br />
contoh:<br />
<br />
My sisters' book<br />
The parents' house<br />
The cats' food<br />
The students' teacher<br />
<br />
Jika benda tersebut berbentuk jamak yang tidak beraturan/ irrigular plural
nouns, maka kita harus menambahkan " 's "<br />
<br />
contoh:<br />
the children's teacher<br />
the men's pen<br />
the women's parents<br />
people's food<br />
the mice's cage<br />
<br />
Contoh lainya:<br />
<br />
Dina's pencil = her pencil<br />
John's wife = his wife<br />
The students' teacher = their teacher<br />
Chris's pen = his pen<br />
The mice's cage = their cage<br />
The cat's food = its food<br />
Toni's and Robi's book = their book<br />
<br />
Contoh dalam kalimat<br />
<br />
<b>Toni </b>and <b>Joe </b>are in the bedroom. <b>Their </b>mother is cooking
in the kitchen.<br />
<b>I </b>do not bring <b>my </b>book.<br />
Do <b>you </b>love <b>your </b>mother?<br />
<b>Anton </b>hates <b>his </b>cat.<br />
<b>Toni </b>and <b>Tono </b>sleep in <b>their </b>cousin's house.<br />
<b>Toni's</b> bag is new.<br />
The <b>teacher's </b>students are lazy.</span></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli";">Pengertian Infinitives</span></b><span style="font-family: "MV Boli";"> </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">Infinitives </span></i></b><span style="font-family: "MV Boli";">adalah bentuk
dasar dari <i style="mso-bidi-font-style: normal;">verbs</i>. Dalam bahasa
inggris, penulisan <i style="mso-bidi-font-style: normal;">infinitives</i>
biasanya diawali dengan <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">“to”</i></b>. Misalnya: <i style="mso-bidi-font-style: normal;">to read, to walk, to give</i>, dan seterusnya. Meskipun pada umumnya <i style="mso-bidi-font-style: normal;">infinitive</i> diawali dengan <i style="mso-bidi-font-style: normal;">“to”</i>, akan tetapi ada beberapa <i style="mso-bidi-font-style: normal;">infinitive</i> tanpa <i style="mso-bidi-font-style: normal;">“to”</i>, biasanya disebut dengan <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">“bare infinitive”</i></b>. Contoh: <i style="mso-bidi-font-style: normal;">“Help me open the window”.</i></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "MV Boli";">Beberapa <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">verb</i></b> (kata kerja) lazim yang dapat diikuti oleh <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">“infinitives”</i></b>
adalah sebagai berikut: </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">hope</span></i></b><i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";"> to, <b style="mso-bidi-font-weight: normal;">plan</b> to, <b style="mso-bidi-font-weight: normal;">advise</b> to, <b style="mso-bidi-font-weight: normal;">command</b> to, <b style="mso-bidi-font-weight: normal;">compel</b> to, <b style="mso-bidi-font-weight: normal;">encourage</b> to,
<b style="mso-bidi-font-weight: normal;">intend</b> to, <b style="mso-bidi-font-weight: normal;">decide</b> to, <b style="mso-bidi-font-weight: normal;">promise</b> to, <b style="mso-bidi-font-weight: normal;">agree</b> to, <b style="mso-bidi-font-weight: normal;">offer</b> to, <b style="mso-bidi-font-weight: normal;">refuse</b> to, <b style="mso-bidi-font-weight: normal;">seem</b> to, <b style="mso-bidi-font-weight: normal;">appear</b> to, <b style="mso-bidi-font-weight: normal;">pretend</b> to, <b style="mso-bidi-font-weight: normal;">ask</b> to, <b style="mso-bidi-font-weight: normal;">expect</b> to, <b style="mso-bidi-font-weight: normal;">would like</b>
to, <b style="mso-bidi-font-weight: normal;">want</b> to, <b style="mso-bidi-font-weight: normal;">need</b> to<b style="mso-bidi-font-weight: normal;">, forbid </b>to<b style="mso-bidi-font-weight: normal;">, force </b>to, <b style="mso-bidi-font-weight: normal;">beg</b> to, <b style="mso-bidi-font-weight: normal;">instruct</b> to, <b style="mso-bidi-font-weight: normal;">invite</b> to, <b style="mso-bidi-font-weight: normal;">order</b> to, etc. </span></i><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "MV Boli";">Untuk lebih jelasnya, silahkan perhatikan rumus penggunaan <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">to
infinitive</i></b> di bawah ini.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
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<td style="border: solid #9BBB59 1.0pt; height: 25.05pt; padding: 0in 5.4pt 0in 5.4pt; width: 268.55pt;" valign="top" width="358">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-family: "MV Boli";">Subject + Verb + to infinitive</span></b><span style="font-family: "MV Boli";"></span></div>
</td>
</tr>
<tr style="height: 37.05pt; mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
<td style="background: #E6EED5; border-top: none; border: solid #9BBB59 1.0pt; height: 37.05pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 268.55pt;" valign="top" width="358">
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "MV Boli";">Contoh kalimat:</span><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">I <b>want to study</b> English</span></i><span style="font-family: "MV Boli";">. (Saya ingin belajar bahasa inggris)</span><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">He <b>refused to go</b></span></i><span style="font-family: "MV Boli";">. (Ia menolak pergi)</span><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">I <b>hope to see</b> you again. (Saya berharap bertemu kamu lagi)</span></i><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">The driver was <b>ordered to stop</b>. (Pengemudi itu diperintahkan
untuk berhenti)</span></i><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">I <b>expect to pass</b> the test. (Saya berharap lolos tes)</span></i><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">We’re going out for dinner. Would you <b>like to join</b> us?</span></i><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "MV Boli";">(Kita akan pergi keluar untuk makan malam.
Maukah kamu bergabung dengan kita?)</span><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">Jenny <b>offered to lend</b> me a little money.</span></i><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "MV Boli";">(Jenny menawarkan meminjamkan sedikit uang
kepada saya)</span><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">Mrs. Allen <b>promised to come</b> tomorrow.</span></i><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "MV Boli";">(Nyonya Allen berjanji untuk datang kemarin)</span><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">Lucy <b>pretended to know</b> the answer to my question.</span></i><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "MV Boli";">(Lucy berpura-pura mengetahui jawaban dari
pertanyaan saya)</span><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">Residents are not <b>allowed to bring</b> pets in my apartment.</span></i><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "MV Boli";">(Penduduk tidak diijinkan untuk membawa
binatang peliharaan di apartemen saya)</span><span style="font-family: "MV Boli";"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli";">CATATAN:</span></b><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "MV Boli";">Kata <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">“intend”</i></b> biasanya diikuti oleh <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">infinitives</i></b>, contohnya: <i style="mso-bidi-font-style: normal;">I <b style="mso-bidi-font-weight: normal;">intend
to go</b> to the meeting</i>. Tetapi terkadang kata <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">“intend”</i></b> bisa diikuti
oleh <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">gerund</i></b>,
contohnya: <i style="mso-bidi-font-style: normal;">I <b style="mso-bidi-font-weight: normal;">intend going</b> to the meeting</i>. Keduanya tidak memiliki perbedaan
arti (memilki arti yang sama).</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "MV Boli";">Diantara <i style="mso-bidi-font-style: normal;">verbs</i> di atas ada yang
langsung diikuti oleh <i style="mso-bidi-font-style: normal;">infinitive</i> dan
ada juga yang didahului oleh <i style="mso-bidi-font-style: normal;">object</i> (<i style="mso-bidi-font-style: normal;">nouns/ pronouns</i>). Sedangkan beberapa <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">verb</i></b>
(kata kerja) lazim yang didahului <i style="mso-bidi-font-style: normal;">object</i>
(<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">nouns/
pronouns</i></b>) kemudian diikuti oleh <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">infinitives</i></b> adalah sebagai berikut:</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">tell</span></i></b><i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";"> someone to, <b style="mso-bidi-font-weight: normal;">advise</b> someone to, <b style="mso-bidi-font-weight: normal;">encourage</b>
someone to, <b style="mso-bidi-font-weight: normal;">remind</b> someone to, <b style="mso-bidi-font-weight: normal;">invite</b> someone to, <b style="mso-bidi-font-weight: normal;">permit</b> someone to, <b style="mso-bidi-font-weight: normal;">allow</b>
someone to, <b style="mso-bidi-font-weight: normal;">warn</b> someone to, <b style="mso-bidi-font-weight: normal;">require</b> someone to, <b style="mso-bidi-font-weight: normal;">order</b> someone to, <b style="mso-bidi-font-weight: normal;">force</b> someone to, <b style="mso-bidi-font-weight: normal;">ask</b>
someone to, <b style="mso-bidi-font-weight: normal;">expect</b> someone to, <b style="mso-bidi-font-weight: normal;">would like</b> someone to, <b style="mso-bidi-font-weight: normal;">want</b> someone to, <b style="mso-bidi-font-weight: normal;">need</b> someone to, etc.</span></i><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "MV Boli";">Untuk lebih jelasnya, silahkan perhatikan rumus penggunaan <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">to
infinitive</i></b> di bawah ini.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 5.4pt; mso-border-alt: solid #9BBB59 1.0pt; mso-border-insideh: 1.0pt solid #9BBB59; mso-border-insidev: 1.0pt solid #9BBB59; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
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<td style="border: solid #9BBB59 1.0pt; height: 24.75pt; padding: 0in 5.4pt 0in 5.4pt; width: 255.75pt;" valign="top" width="341">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-family: "MV Boli";">Subject + Verb + Object (nouns/
Pronouns) + to infinitive</span></b><span style="font-family: "MV Boli";"></span></div>
</td>
</tr>
<tr style="height: 48.55pt; mso-yfti-irow: 1; mso-yfti-lastrow: yes;">
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<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "MV Boli";">Contoh kalimat:</span><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">I <b>want you to study</b> English, now</span></i><span style="font-family: "MV Boli";">. </span><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "MV Boli";">(Saya ingin kamu belajar bahasa inggris,
sekarang)</span><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">The doctor <b>advised him to stop</b> smoking</span></i><span style="font-family: "MV Boli";">. </span><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "MV Boli";">(Dokter menasehatinya untuk berhenti merokok)</span><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">The police <b>ordered the driver to stop</b>. </span></i><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "MV Boli";">(Polisi memerintahkan pengemudi itu berhenti)</span><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">He <b>advised me to buy</b> a new house. </span></i><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "MV Boli";">(Dia menganjurkan saya membeli rumah baru)</span><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">I expect Marry to pass
</span></i></b><i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">the test<b>.</b></span></i><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "MV Boli";">(Saya berharap Marry lolos tes)</span><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">The teacher <b>reminded the students to do</b> their homework.</span></i><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "MV Boli";">(Guru itu mengingatkan siswa-siswa untuk
mengerjakan PR nya.)</span><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">My boss <b>expects me to finish</b> the work as soon as possible.</span></i><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "MV Boli";">(Bos saya mengharapkan saya menyelesaikan
pekerjaan sesegera mungkin)</span><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">Her wife <b>forces him to buy</b> a new car.</span></i><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "MV Boli";">(Istrinya memaksa dia membeli mobil yang baru)</span><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">Someone <b>asked me to bring</b> this package.</span></i><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "MV Boli";">(Seseorang menyuruh saya membawa paket ini)</span><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "MV Boli";">My father <b>needs the doctor to examine</b> his condition.</span></i><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "MV Boli";">(Ayah saya membutuhkan dokter untuk memeriksa
kondisinya)</span><span style="font-family: "MV Boli";"></span></div>
</td>
</tr>
</tbody></table>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli";">CATATAN:</span></b><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "MV Boli";">Perlu diingat bahwa bentuk kata infinitive ini tidak bisa ditambah <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">–s,
-es, -ed</i></b>, atau <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">–ing</i></b>. Untuk informasi lebih lanjut
mengenai <i style="mso-bidi-font-style: normal;">infinitives</i>, silahkan baca
artikel kami mengenai </span><span style="color: black;"><a href="http://bahasainggrisonlines.blogspot.com/2013/04/penggunaan-bentuk-bentuk-dan-contoh-infinitives.html" target="_blank"><span style="font-family: "MV Boli";">Penggunaan,
Bentuk-bentuk dan Contoh <i style="mso-bidi-font-style: normal;">Infinitives</i></span></a><b style="mso-bidi-font-weight: normal;"><span style="font-family: "MV Boli";">.</span></b><span style="font-family: "MV Boli";"></span></span></div>
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<div class="MsoNormal">
<span style="font-family: "MV Boli";"> </span><b><span style="font-family: "MV Boli";">AFFIRMATIVE AGREEMENT (so. too. and also)</span></b><span style="font-family: "MV Boli";"></span>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "MV Boli";">Sebenarnya kata <b>so, too,</b> dan <b>also</b>
mempunyai arti yang sama yaitu juga, pula, pun. Tapi dalam penggunaannya
terdapat perbedaan, <b>so</b> digunakan <b>sebelum </b>tobe(s) dan
auxilliaries(kata bantu).</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "MV Boli";">Example:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "MV Boli";">1. My wife will talk to him and <b>so</b> will I</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "MV Boli";">2. My wife has talked about it, and <b>so</b> have I</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "MV Boli";">3. My wife talked about it, and <b>so</b> did I</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "MV Boli";">4. My wife is talking about it, and <b>so</b> am I</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "MV Boli";">Sedangkan <b>too dan also</b> digunakan <b>setelah</b>
tobe(s) dan auxilliaries.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "MV Boli";">Example: </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "MV Boli";">1. My wife will talk to him and I will <b>too</b> </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "MV Boli";">2. My wife has talked about it, and I have<b> too</b>
</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "MV Boli";">3. My wife talked about it, and I did <b>also</b> </span></div>
<div class="MsoNormal">
<span style="font-family: "MV Boli";">4. My wife is talking about it, and I am <b>also</b><br />
<br />
<b>NEGATIVE AGREEMENT (neither and either)</b><br />
<br />
Hampir sama dengan penjelasan affirmative agreement di atas, neither dan either
memiliki arti yang sama yaitu: tidak keduanya, atau kedua-duanya tidak.<br />
Untuk <b>neither </b>digunakan <b>sebelum</b> auxilliary verb, for example:<br />
1. My roommate won't go, and <b>neither</b> will I<br />
2. My roommate hasn't gone, and <b>neither</b> have I<br />
3. My roommate doesn't go, and <b>neither</b> do I<br />
4. My roommate isn't going, and <b>neither</b> am I<br />
<br />
Dan untuk <b>either</b> digunakan <b>setelah</b> auxilliary verb dan kata
"not", for example:<br />
1. My roommate won't go, and I won't(will not) <b>either</b><br />
2. My roommate hasn't gone, and I haven't <b>either </b><br />
3. My roommate doesn't go, and I don't <b>either</b><br />
4. My roommate isn't going, and I am not <b>either</b><br />
<br />
Hal lain yang harus diperhatikan yaitu untuk pemakaian tobe dan auxilliaries
setelah kata "..and.."<b><i> </i></b>harus sesuai dengan tobe dan
auxilliaries yang digunakan di awal kalimat, seperti :<br />
My wife<b> is</b> talking about it, and so <b>am</b> I<br />
<br />
My wife <b>has</b> talked about it, and I <b>have </b>too<br />
<br />
My roommate <b>won't</b> go, and neither <b>will</b> I<br />
<br />
My roommate <b>doesn't</b> go, and I <b>don't</b> either</span><span style="font-family: "MV Boli";"></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-family: "MV Boli";">Sumber : </span><span style="color: black;"><a href="http://bahasainggrisonlines.blogspot.com/2013/04/possessive-pronouns.html"><span style="font-family: "MV Boli";">http://bahasainggrisonlines.blogspot.com/2013/04/possessive-pronouns.html</span></a><span style="font-family: "MV Boli";"></span></span></div>
<div class="MsoNormal">
<span style="font-family: "MV Boli";"><span style="mso-tab-count: 1;"> </span></span><span style="color: black;"><a href="http://maisarinst.blogspot.com/2011/10/pronoun-kata-ganti-benda.html"><span style="font-family: "MV Boli";">http://maisarinst.blogspot.com/2011/10/pronoun-kata-ganti-benda.html</span></a><span style="font-family: "MV Boli";"></span></span></div>
<div class="MsoNormal">
<span style="font-family: "MV Boli";"><span style="mso-tab-count: 1;"> </span></span><span style="color: black;"><a href="http://belajarbahasainggrisonlinegratis.blogspot.com/2012/03/possessive-adjective.html"><span style="font-family: "MV Boli";">http://belajarbahasainggrisonlinegratis.blogspot.com/2012/03/possessive-adjective.html</span></a><span style="font-family: "MV Boli";"></span></span></div>
<div class="MsoNormal" style="text-indent: .5in;">
<span style="color: black;"><a href="http://bahasainggrisonlines.blogspot.com/2013/04/pengertian-rumus-dan-contoh-infinitives.html"><span style="font-family: "MV Boli";">http://bahasainggrisonlines.blogspot.com/2013/04/pengertian-rumus-dan-contoh-infinitives.html</span></a><span style="font-family: "MV Boli";"></span></span></div>
<div class="MsoNormal" style="text-indent: .5in;">
<span style="color: black;"><a href="http://hikmawandiny.blogspot.com/2014/01/affirmative-and-negative-agreement.html"><span style="font-family: "MV Boli";">http://hikmawandiny.blogspot.com/2014/01/affirmative-and-negative-agreement.html</span></a><span style="font-family: "MV Boli";"></span></span></div>
<div class="MsoNormal" style="text-indent: .5in;">
<br /></div>
<div class="MsoNormal" style="text-indent: .5in;">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
Nona noniehttp://www.blogger.com/profile/01039763931843178389noreply@blogger.com5tag:blogger.com,1999:blog-1876877396117977065.post-88205823039690027642014-04-28T23:52:00.000-07:002014-04-28T23:52:04.196-07:00Malaikat Tanpa Sayap <div style="font-family: "Helvetica Neue",Arial,Helvetica,sans-serif;">
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<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p> </o:p></span><span lang="IN" style="color: #17365d; font-family: Wingdings; font-size: 10pt;"><span>Ø<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><!--[endif]--><b><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Passive Voice</span></i></b><b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> (Kalimat Pasif)</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> adalah kalimat yang <i>subject</i>-nya dikenai suatu
pekerjaan atau menderita suatu. Dengan kata lain <i>subject</i> kalimat
tersebut menjadi sasaran kegiatan yang dinyatakan oleh kata kerja. Dalam bahasa
indonesia ciri-ciri kalimat pasif adalah kata kerjanya yang berawalan dengan <b>“di-“</b> dan beberapa lagi memiliki awalan
<b>“ter-“</b> (tergantung pada konteks
kalimat).</span><a href="https://www.blogger.com/blogger.g?blogID=1876877396117977065" name="more"></a><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
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<span lang="IN" style="color: #17365d;"><a href="http://bahasainggrisonlines.blogspot.com/2013/04/active-voice-kalimat-aktif.html" target="_blank"><b><i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Active Voice</span></i></b><b><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> (Kalimat Aktif)</span></b></a></span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> adalah kalimat yang <i>subject</i>-nya berbuat
sesuatau atau melakukan suatu pekerjaan. Dalam bahasa indonesia ciri-ciri
kalimat aktif adalah kata kerjanya selalu berawalan <b>“me-“</b> dan beberapa lagi memiliki awalan <b>“ber-“</b>.</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Bentuk dari <i>Passive
Voice</i> (kalimat pasif) adalah : <b><i>TO
BE / BE + VERB 3</i></b></span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Dalam
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<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Contoh Passive Voice (Kalimat Passive)</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">ACTIVE:</span><i><span lang="IN" style="color: #17365d; font-size: 10pt;"> </span></i><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> Jane <b>helps</b>
Tina</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.</span><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> (<i>Artinya: Jane menolong Tina</i>)</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
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<span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">PASSIVE:</span><span lang="IN" style="color: #17365d; font-size: 10pt;"> </span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> <i>Tina <b>is
helped</b> by Jane</i>.</span><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> (<i>Artinya:
Tina ditolong oleh Jane</i>)</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
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<tbody>
<tr>
<td style="border: 1pt solid rgb(155, 187, 89); padding: 0in 5.4pt; width: 396.9pt;" valign="top" width="529">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Pada kalimat pasif, <i>Object</i> dari kalimat aktif </span><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">(Tina)
berubah menjadi <i>Subje</i></span><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">ct</span></i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">. </span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
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<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
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<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Merubah Active Voice (Kalimat Aktif) ke dalam bentuk
Passive Voice (Kalimat Pasif)</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
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<b><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Tenses</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="border-color: rgb(155, 187, 89) rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 2.25pt medium; padding: 0in 5.4pt; width: 170.7pt;" valign="top" width="228">
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<b><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">ACTIVE</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="border-color: rgb(155, 187, 89) rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 2.25pt medium; padding: 0in 5.4pt; width: 142.15pt;" valign="top" width="190">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">PASSIVE</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
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<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="IN" style="color: #17365d;"><a href="http://bahasainggrisonlines.blogspot.com/2012/12/simple-present-tense.html" target="_blank"><b><span lang="EN-US" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Simple
Present</span></b></a></span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 170.7pt;" valign="top" width="228">
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<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Jane <b>helps</b> Tina</span></i><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 142.15pt;" valign="top" width="190">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Tina <b>is helped</b> by Jane</span></i><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89); border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 87.65pt;" valign="top" width="117">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="IN" style="color: #17365d;"><a href="http://bahasainggrisonlines.blogspot.com/2012/12/present-progressive-tense.html" target="_blank"><b><span lang="EN-US" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Present
Progressive</span></b></a></span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 170.7pt;" valign="top" width="228">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Jane <b>is helping </b>Tina</span></i><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 142.15pt;" valign="top" width="190">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Tina <b>is being helped</b> by Jane</span></i><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89); border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 87.65pt;" valign="top" width="117">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="IN" style="color: #17365d;"><a href="http://bahasainggrisonlines.blogspot.com/2012/12/present-perfect-tense.html" target="_blank"><b><span lang="EN-US" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Present
Perfect</span></b></a></span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 170.7pt;" valign="top" width="228">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Jane <b>has helped </b>Tina</span></i><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 142.15pt;" valign="top" width="190">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Tina <b>has been helped</b> by Jane</span></i><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89); border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 87.65pt;" valign="top" width="117">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="IN" style="color: #17365d;"><a href="http://bahasainggrisonlines.blogspot.com/2012/12/simple-past-tense.html" target="_blank"><b><span lang="EN-US" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Simple
Past</span></b></a></span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 170.7pt;" valign="top" width="228">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Jane <b>helped</b> Tina</span></i><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 142.15pt;" valign="top" width="190">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Tina <b>was helped</b> by Jane</span></i><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89); border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 87.65pt;" valign="top" width="117">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="IN" style="color: #17365d;"><a href="http://bahasainggrisonlines.blogspot.com/2012/12/past-progressive-tense.html" target="_blank"><b><span lang="EN-US" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Past
Progressive</span></b></a></span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 170.7pt;" valign="top" width="228">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Jane <b>was helping </b>Tina</span></i><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 142.15pt;" valign="top" width="190">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Tina <b>was being helped</b> by Jane</span></i><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89); border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 87.65pt;" valign="top" width="117">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="IN" style="color: #17365d;"><a href="http://bahasainggrisonlines.blogspot.com/2013/01/Past-Perfect-Tense.html" target="_blank"><b><span lang="EN-US" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Past
Perfect</span></b></a></span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 170.7pt;" valign="top" width="228">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Jane <b>had helped </b>Tina</span></i><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 142.15pt;" valign="top" width="190">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Tina <b>had been helped</b> by Jane</span></i><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89); border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 87.65pt;" valign="top" width="117">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="IN" style="color: #17365d;"><a href="http://bahasainggrisonlines.blogspot.com/2012/12/simple-future-tense.html" target="_blank"><b><span lang="EN-US" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Simple
Future</span></b></a></span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 170.7pt;" valign="top" width="228">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Jane <b>will help </b>Tina</span></i><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 142.15pt;" valign="top" width="190">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Tina <b>will be helped</b> by Jane</span></i><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89); border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 87.65pt;" valign="top" width="117">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="IN" style="color: #17365d;"><a href="http://bahasainggrisonlines.blogspot.com/2012/12/will-and-to-be-going-to.html" target="_blank"><b><span lang="EN-US" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">To Be
Going To</span></b></a></span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 170.7pt;" valign="top" width="228">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Jane <b>is going to</b> help Tina</span></i><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 142.15pt;" valign="top" width="190">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Tina <b>is going to be helped</b> by Jane</span></i><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89); border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 87.65pt;" valign="top" width="117">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="IN" style="color: #17365d;"><a href="http://bahasainggrisonlines.blogspot.com/2013/02/Future-Perfect-Tense.html" target="_blank"><b><span lang="EN-US" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Future
Perfect</span></b></a></span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 170.7pt;" valign="top" width="228">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Jane <b>will have helped</b> Tina</span></i><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 142.15pt;" valign="top" width="190">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Tina <b>will have been helped</b> by Jane</span></i><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">(<i>Bentuk
Progressive/ Continuous dari Present Perfect, Past Perfect, Future, dan Future
Perfect sangat jarang digunakan dalam bentuk kalimat pasif</i>)</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<b><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Obje</span></b><b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">ct</span></b><b><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> Tak Langsung Sebagai Subje</span></b><b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">ct</span></b><b><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> Pasif</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Contoh:</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">ACTIVE:</span><span lang="IN" style="color: #17365d; font-size: 10pt;"> </span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> </span><i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Someone <b>gave</b> Mrs. Grim an award</span></i><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
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<span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">PASSIVE:</span><span lang="IN" style="color: #17365d; font-size: 10pt;"> </span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> </span><i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Mrs. Grim <b>was given</b> an award by
someone</span></i><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
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<span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">ACTIVE:</span><span lang="IN" style="color: #17365d; font-size: 10pt;"> </span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> <i>Someone <b>gave</b>
an award to Mrs. Grim.</i></span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
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<span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">PASSIVE:</span><span lang="IN" style="color: #17365d; font-size: 10pt;"> </span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> <i>An award <b>was
given</b> to Mrs. Grim.</i></span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 0.45in; width: 546px;">
<tbody>
<tr style="height: 149.65pt;">
<td style="border: 1pt solid rgb(155, 187, 89); height: 149.65pt; padding: 0in 5.4pt; width: 409.5pt;" valign="top" width="546">
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<b><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Direct Object</span></i></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> (Object Langsung): Sesuatu.</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
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<b><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Indirect Object</span></i></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> (Object tak langsung): yang menerima sesuatu.</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
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<br /></div>
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<span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Contoh 4 kalimat di atas semuanya mempunyai makna yang sama.</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
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<br /></div>
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<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Mrs. Grim</span></i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">: sebagai <i>obje</i></span><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">ct</span></i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">
tak langsung </span><b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">(<i>Indirect
Object</i>)</span></b><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">, dan <i>an award</i>: sebagai <i>obje</i></span><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">ct </span></i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">langsung
</span><b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">(<i>Direct Object</i>)</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
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<br /></div>
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<span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Baik <i>Object</i> langsung</span><span lang="IN" style="color: #17365d; font-size: 10pt;"> </span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> ataupun <i>Object</i> tak langsung bisa
menjadi <i>Subject</i> dalam bentuk kalimat pasif.</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
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<br /></div>
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<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">CATATAN:</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> Ketika <i>object</i> langsung menjadi <i>subject</i>, frase <b>“<i>to</i>”</b>
biasanya digunakan didepan atau sebelum <i>object</i> tak langsung (<i>lihat contoh
kalimat ke 4</i>).</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
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<br /></div>
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<span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Untuk
informasi selengkapnya mengenai <i>passive voice</i>, silahkan baca juga <a href="http://bahasainggrisonlines.blogspot.com/2012/12/passive-voice-using-modal-auxiliaries.html" target="_blank"><i><span style="color: #17365d;">Passive Voice By Using Modal Auxiliaries And Similar Expression</span></i></a>.</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span lang="IN" style="color: #17365d; font-family: Wingdings; font-size: 10pt;"><span>Ø<span style="font-family: "Times New Roman"; font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><!--[endif]--><b><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Relative Pronoun</span></i></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> adalah kata ganti yang digunakan untuk memperkenalkan
<a href="http://bahasainggrisonlines.blogspot.com/2013/01/Pengertian-Contoh-Adjective-Clause.html" target="_blank"><i><span style="color: #17365d;">Adjective
Clause</span></i></a> yang menerangkan <a href="http://bahasainggrisonlines.blogspot.com/2013/04/pengertian-bentuk-bentuk-dan-macam-macam-nouns.html" target="_blank"><i><span style="color: #17365d;">noun</span></i></a> (kata benda).
Bentuk dari <i>Relative Pronoun</i> adalah: <b><i>who</i>,
<i>which</i>, <i>whom</i>, <i>whose</i>, </b>dan<b> <i>that</i></b>.</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
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<br /></div>
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<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Contoh Relative Pronouns</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
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<span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Adapun contoh
penggunaan <i>Relative Pronoun</i> dapat
dilihat pada tabel di bawah ini.</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
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<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 27.9pt; width: 564px;">
<tbody>
<tr style="height: 30.5pt;">
<td style="border: 1pt solid rgb(155, 187, 89); height: 30.5pt; padding: 0in 5.4pt; width: 41.5pt;" valign="top" width="55">
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<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Relative Pronoun</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="5" style="border-color: rgb(155, 187, 89) rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 2.25pt medium; height: 30.5pt; padding: 0in 5.4pt; width: 106.7pt;" valign="top" width="142">
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<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Fungsi</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="border-color: rgb(155, 187, 89) rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 2.25pt medium; height: 30.5pt; padding: 0in 5.4pt; width: 108.45pt;" valign="top" width="145">
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<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Digunakan untuk</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="border-color: rgb(155, 187, 89) rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 2.25pt medium; height: 30.5pt; padding: 0in 5.4pt; width: 81.2pt;" valign="top" width="108">
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<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Arti</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="border-color: rgb(155, 187, 89) rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 2.25pt medium; height: 30.5pt; padding: 0in 5.4pt; width: 85.15pt;" valign="top" width="114">
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<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Contoh Kalimat</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89); border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 41.5pt;" valign="top" width="55">
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<b><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">W</span></b><b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">ho</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="5" style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 106.7pt;" valign="top" width="142">
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<span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">S</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">ebagai Subject</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 108.45pt;" valign="top" width="145">
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<span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Menerangkan <i>Noun</i>
- O</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">rang</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81.2pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Y</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">ang</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 85.15pt;" valign="top" width="114">
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<i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">The man <b>who</b> speaks English
every day is my grand father.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">(Artinya:
Pria yang berbicara bahasa inggris setiap hari itu adalah kakek saya<i><span>.</span></i>)</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td colspan="11" style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89); border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 423pt;" valign="top" width="564">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">The Man is my grandfather.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
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<b><i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">He</span></i></b><i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> speaks English every day.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">The man who speaks English every day is my
grand father</span></i><i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<b><i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Who</span></i></b><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">
disebut sebagai <i>Subject Pronoun </i>(seperti
penggunaan: <i>I, he, she, etc</i>), dan
pada contoh kalimat tabel di atas:</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Who</span></i><span lang="IN" style="color: #17365d; font-size: 10pt;"> </span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">merupakan <i>subje</i></span><i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">ct</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> dari</span><span lang="IN" style="color: #17365d; font-size: 10pt;"> </span><span lang="IN" style="color: #17365d;"><a href="http://bahasainggrisonlines.blogspot.com/2013/04/pengertian-dan-jenis-jenis-verbs.html" target="_blank"><i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">verb</span></i></a></span><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> </span></i><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">= </span></i><i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">speaks</span></i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> </span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">serta memperkenalkan <i>Adjective Clause</i> yang menerangkan <i>subject</i> =</span><span lang="IN" style="color: #17365d; font-size: 10pt;"> </span><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">The man</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89); border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 41.5pt;" valign="top" width="55">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Relative Pronoun</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="5" style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 106.7pt;" valign="top" width="142">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Fungsi</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 108.45pt;" valign="top" width="145">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Digunakan untuk</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81.2pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Arti</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 85.15pt;" valign="top" width="114">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Contoh Kalimat</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89); border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 41.5pt;" valign="top" width="55">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Whom</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="5" style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 106.7pt;" valign="top" width="142">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Sebagai Object</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 108.45pt;" valign="top" width="145">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Menerangkan <i>Noun</i>
- O</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">rang</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81.2pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Yang</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 85.15pt;" valign="top" width="114">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">The woman <b>whom</b> you kissed last
night is my sister.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">(Artinya:
Perempuan yang kamu cium tadi malam adalah adik saya.)</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td colspan="11" style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89); border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 423pt;" valign="top" width="564">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">The Woman is my sister.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">You kissed <b>her</b> last night.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">The woman whom you kissed last night is my
sister.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<b><i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Whom</span></i></b><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">
disebut sebagai <i>Object Pronoun</i>
(seperti penggunaan: <i>me, his, her, etc</i>),
dan pada contoh kalimat di atas:</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Whom</span></i><span lang="IN" style="color: #17365d; font-size: 10pt;"> </span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">merupakan</span><span lang="IN" style="color: #17365d; font-size: 10pt;"> </span><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">object dari verb</span></i><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> </span></i><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">= </span></i><i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">kissed</span></i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> </span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">serta memperkenalkan <i>Adjective Clause</i> yang menerangkan <i>subject</i> =</span><span lang="IN" style="color: #17365d; font-size: 10pt;"> </span><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">The woman</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td colspan="3" style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89); border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 58.5pt;" valign="top" width="78">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Relative Pronoun</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 67.5pt;" valign="top" width="90">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Fungsi</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="3" style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 103.5pt;" valign="top" width="138">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Digunakan untuk</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 58.5pt;" valign="top" width="78">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Arti</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 135pt;" valign="top" width="180">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Contoh Kalimat</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td colspan="3" style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89); border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 58.5pt;" valign="top" width="78">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Which</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 67.5pt;" valign="top" width="90">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Subject / Object</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="3" style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 103.5pt;" valign="top" width="138">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Menerangkan <i>Noun</i>
- Benda / Binatang</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 58.5pt;" valign="top" width="78">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Yang</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 135pt;" valign="top" width="180">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">The movie <b>which</b> we saw last
night was very good.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">(Artinya:
Film yang kita lihat tadi malam sangat bagus.)</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td colspan="11" style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89); border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 423pt;" valign="top" width="564">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">The movie was very good.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">We saw <b>it</b> last night.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">The movie which we saw last night was very
good.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">(<i>which</i>
digunakan karena mewakili <i>the movie</i>
= <i>it</i> = kata benda)</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Pada contoh kalimat di
atas: </span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<b><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Which</span></i></b><span lang="IN" style="color: #17365d; font-size: 10pt;"> </span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">merupakan <i>object</i> dari</span><span lang="IN" style="color: #17365d; font-size: 10pt;"> </span><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">verb</span></i><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> </span></i><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">=</span></i><i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">
saw</span></i><span lang="IN" style="color: #17365d; font-size: 10pt;"> </span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">serta memperkenalkan <i>Adjective Clause</i> yang menerangkan <i>subject</i> =</span><span lang="IN" style="color: #17365d; font-size: 10pt;"> </span><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">The </span></i><i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">movie</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89); border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 41.5pt;" valign="top" width="55">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Relative Pronoun</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="5" style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 106.7pt;" valign="top" width="142">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Fungsi</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 108.45pt;" valign="top" width="145">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Digunakan untuk</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81.2pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Arti</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 85.15pt;" valign="top" width="114">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Contoh Kalimat</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89); border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 41.5pt;" valign="top" width="55">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Whose</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="5" style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 106.7pt;" valign="top" width="142">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Kepemilikan</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 108.45pt;" valign="top" width="145">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Menerangkan <i>Noun</i>
- O</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">rang</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81.2pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Yang - nya</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 85.15pt;" valign="top" width="114">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">I know the man <b>whose</b> bicycle
was stolen.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">(Artinya:
Saya kenal dengan pria yang sepedanya dicuri.)</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td colspan="11" style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89); border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 423pt;" valign="top" width="564">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">I know the man.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<b><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">His bicycle</span></i></b><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> was stolen.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">I know the man whose bicycle was stolen.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<b><i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Whose</span></i></b><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">
digunakan untuk menunjukkan kepemilikan. <i>Whose</i>
juga mempunyai arti yang sama seperti layaknya penggunaan <i>my, our, their, etc</i>.</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">His bicycle = whose bicycle</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td colspan="2" style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89); border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 49.5pt;" valign="top" width="66">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Relative Pronoun</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="3" style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.25in;" valign="top" width="120">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Fungsi</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="3" style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 117.15pt;" valign="top" width="156">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Digunakan untuk</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="2" style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81.2pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Arti</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 85.15pt;" valign="top" width="114">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Contoh Kalimat</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td colspan="2" rowspan="2" style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89); border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 49.5pt;" valign="top" width="66">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">That</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="3" rowspan="2" style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 1.25in;" valign="top" width="120">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Subject / Object</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="3" rowspan="2" style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 117.15pt;" valign="top" width="156">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Menerangkan <i>Noun</i>
– O</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">rang</span><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">, Benda, dan Binatang</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td colspan="2" rowspan="2" style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 81.2pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Yang</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
<td style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 85.15pt;" valign="top" width="114">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">The car <b>that</b> I bought 3 years
ago has been stolen by my own brother.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">(Artinya: </span><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Mobil yang saya beli 3 tahun
yang lalu telah dicuri oleh adik saya sendiri</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.)</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89) -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0in 5.4pt; width: 85.15pt;" valign="top" width="114">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">I thanked the woman <b>that</b>
helped me<span>.</span></span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">(Artinya:
Saya berterima kasih kepada wanita yang menolong saya.)</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td colspan="11" style="-moz-background-clip: -moz-initial; -moz-background-inline-policy: -moz-initial; -moz-background-origin: -moz-initial; background: rgb(230, 238, 213) none repeat scroll 0% 0%; border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89); border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 423pt;" valign="top" width="564">
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<i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">The car has been stolen by my own brother.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">I bought <b>it</b> 3 years ago.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">The car that I bought 3 years ago has been
stolen by my own brother.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Pada contoh kalimat di
atas: </span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<b><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">That</span></i></b><span lang="IN" style="color: #17365d; font-size: 10pt;"> </span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">merupakan <i>object</i> dari</span><span lang="IN" style="color: #17365d; font-size: 10pt;"> </span><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">verb = bought</span></i><span lang="IN" style="color: #17365d; font-size: 10pt;"> </span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">serta memperkenalkan <i>Adjective Clause</i> yang menerangkan <i>subject</i> =</span><span lang="IN" style="color: #17365d; font-size: 10pt;"> </span><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">The car</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td colspan="11" style="border-color: -moz-use-text-color rgb(155, 187, 89) rgb(155, 187, 89); border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0in 5.4pt; width: 423pt;" valign="top" width="564">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">I thanked woman.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<b><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">She</span></i></b><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> helped me.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">I thanked the woman that helped me</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Pada contoh kalimat di
atas: </span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<b><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">That</span></i></b><span lang="IN" style="color: #17365d; font-size: 10pt;"> </span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">merupakan <i>subject</i> dari</span><span lang="IN" style="color: #17365d; font-size: 10pt;"> </span><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">verb= helped</span></i><span lang="IN" style="color: #17365d; font-size: 10pt;"> </span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">serta memperkenalkan <i>Adjective Clause</i> yang menerangkan <i>subject</i> =</span><span lang="IN" style="color: #17365d; font-size: 10pt;"> </span><i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">The woman</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">.</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
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<td style="border: medium none;" width="89"></td>
<td style="border: medium none;" width="18"></td>
<td style="border: medium none;" width="11"></td>
<td style="border: medium none;" width="108"></td>
<td style="border: medium none;" width="36"></td>
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<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">CATATAN</span></b><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt;">
<tbody>
<tr style="height: 42.15pt;">
<td style="border: 1pt solid rgb(155, 187, 89); height: 42.15pt; padding: 0in 5.4pt; width: 346.5pt;" valign="top" width="462">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Dalam percakapan sehari-hari:</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Sebagai <i>Subject Pronoun</i>, <b><i>who</i></b> lebih umum digunakan daripada <b><i>that</i></b>.</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Sebagai <i>Subject Pronoun</i>, <b><i>that</i> </b>lebih umum digunakan daripada
<b><i>which</i></b>.</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Dalam
percakapan yang sangat formal, <i>prepositions</i>
digunakan sebelum <i>adjective clause</i>.
Contohnya:</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">She is the woman</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">I told you <b>about her</b></span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">She is the woman <b>about whom</b> I
told you.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Biasanya dalam
percakapan sehari-hari, <i>prepositions</i>
digunakan setelah <i>subject</i> dan </span><span lang="IN" style="color: #17365d;"><a href="http://bahasainggrisonlines.blogspot.com/2013/04/pengertian-dan-jenis-jenis-verbs.html" target="_blank"><i><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">verb</span></i></a></span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"> (kata kerja)
dari <i>adjective clause</i>. Contohnya:</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">The music was good</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">We listened to it last night</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">The music <b>which</b> we listened <b>to</b> last night was good.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">The music <b>that</b> we listened <b>to</b> last night was good.</span></i><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;">Jika <i>prepositions</i> berada diawal dari <i>adjective clause</i>, hanya <b><i>whom</i></b>
atau <b><i>which</i></b>
yang boleh digunakan. <i>Prepositions</i>
tidak pernah langsung diikuti dengan <b><i>that</i></b> atau <b><i>who</i></b>.</span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt; line-height: 115%;">Sumber : <o:p></o:p></span></div>
<div class="MsoNormal">
<span lang="IN" style="color: #17365d;"><a href="http://bahasainggrisonlines.blogspot.com/2012/12/passive-voice-kalimat-pasif.html"><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt; line-height: 115%;">http://bahasainggrisonlines.blogspot.com/2012/12/passive-voice-kalimat-pasif.html</span></a></span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoNormal">
<span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt; line-height: 115%;"><span> </span></span><span lang="IN" style="color: #17365d;"><a href="http://bahasainggrisonlines.blogspot.com/2013/01/pengertian-contoh-relative-pronoun.html"><span style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt; line-height: 115%;">http://bahasainggrisonlines.blogspot.com/2013/01/pengertian-contoh-relative-pronoun.html</span></a></span><span lang="IN" style="color: #17365d; font-family: "Latha","sans-serif"; font-size: 10pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
Nona noniehttp://www.blogger.com/profile/01039763931843178389noreply@blogger.com0tag:blogger.com,1999:blog-1876877396117977065.post-59760928241967552512014-03-16T23:31:00.001-07:002014-03-16T23:31:33.714-07:00The benefit of studying English for faculty of ecomics<link href="file:///C:%5CUsers%5CCrew%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_filelist.xml" rel="File-List"></link><link href="file:///C:%5CUsers%5CCrew%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_themedata.thmx" rel="themeData"></link><link href="file:///C:%5CUsers%5CCrew%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_colorschememapping.xml" rel="colorSchemeMapping"></link><!--[if gte mso 9]><xml>
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<![endif]--><span class="hps"><span lang="EN" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 115%;">4. have the ability to apply the business problem.</span></span><br />
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<![endif]--><span class="hps"><span lang="EN" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 115%;">6. the working world for a career in private trade</span></span><span lang="EN" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 115%;">, <span class="hps">services</span>, <span class="hps">manufacturing and other</span></span><span class="hps"><span lang="EN" style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 115%;"> .</span></span>Nona noniehttp://www.blogger.com/profile/01039763931843178389noreply@blogger.com0tag:blogger.com,1999:blog-1876877396117977065.post-84398915115199195202014-03-16T23:14:00.002-07:002014-03-16T23:14:42.909-07:00CAUSATIVE VERB<div class="MsoNormal" style="color: #741b47; font-family: Georgia,"Times New Roman",serif; line-height: 150%; text-align: justify;">
<span style="font-size: 12pt; line-height: 150%;">Causative
verb express an action which is caused to happen. In other words, when I have
something done for me I cause it to happen. In other words, I do not actually
do anything, but ask someone else to do it for me. This is the sense of causative
verbs.</span></div>
<div class="MsoNormal" style="color: #741b47; font-family: Georgia,"Times New Roman",serif; line-height: 150%; text-align: justify;">
<span style="font-size: 12pt; line-height: 150%;"><span> </span>The use of the causative verbs :</span></div>
<div class="MsoListParagraphCxSpFirst" style="color: #741b47; font-family: Georgia,"Times New Roman",serif; line-height: 150%; text-align: justify; text-indent: -0.25in;">
<span style="font-size: 12pt; line-height: 150%;"><span>·<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 12pt; line-height: 150%;">Let </span></div>
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<span style="font-size: 12pt; line-height: 150%;">(
Subject + Let + Person + Verb )</span></div>
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<span style="font-size: 12pt; line-height: 150%;">This
contruction means “ to allow someone to do something “ = </span><span style="font-size: 12pt; line-height: 150%;">Membolehkan
seseorang melakukan sesuatu.</span><span style="font-size: 12pt; line-height: 150%;"></span></div>
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<span style="font-size: 12pt; line-height: 150%;">Example
:</span></div>
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<span style="font-size: 12pt; line-height: 150%;">John
let me drive his new car.</span></div>
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<span style="font-size: 12pt; line-height: 150%;">Will
you parents let you go to the party ?</span></div>
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<span style="font-size: 12pt; line-height: 150%;">I
don’t know if my boss will let me take the day off.</span></div>
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<span style="font-size: 12pt; line-height: 150%;"><span>·<span style="font-size-adjust: none; font-size: 7pt; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;">
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</span></span></span><span style="font-size: 12pt; line-height: 150%;">Have</span></div>
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<div class="MsoListParagraphCxSpMiddle" style="color: #741b47; font-family: Georgia,"Times New Roman",serif; line-height: 150%; text-align: justify;">
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</span></span></span><span style="font-size: 12pt; line-height: 150%;">Get </span></div>
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<span style="font-size: 12pt; line-height: 150%;">(
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<div class="MsoListParagraphCxSpMiddle" style="color: #741b47; font-family: Georgia,"Times New Roman",serif; line-height: 150%; text-align: justify;">
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contruction usually means “ to convince to do something “ or “ to trick someone
into doing something”. Cara untuk “meyakinkan” seseorang melakukan sesuatu.</span></div>
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<span style="font-size: 12pt; line-height: 150%;">How
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<span style="font-size: 12pt; line-height: 150%;">The
government TV commercials are trying to get people to stop smoking</span></div>
Nona noniehttp://www.blogger.com/profile/01039763931843178389noreply@blogger.com0tag:blogger.com,1999:blog-1876877396117977065.post-75286939408835239512013-12-28T20:04:00.001-08:002013-12-28T20:04:08.810-08:00Catatan Kaki & Kutipan <!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">KETENTUAN UMUM DAN TATA CARA PERPAJAKAN</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Pemerintah menciptakan sistem perpajakan yang baru
yaitu dengan lahirnya undang-undang perpajakan baru; yang terdiri atas : UU
No.6 tahun 1983 tentang ketentuan umum dan Tata cara Perpajakan, UU No.7 tahun
1983 tentang Pajak Penghasilan dan UU No.8 tahun 1983 tentang Pajak Pertambahan
Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah, UU No.13 tahun Bea
Materai.</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">DASAR HUKUM</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Dasar hukum ketentuan umum dan tata cara
perpajakan adalah undang-undang No. 6 Tahun 1983 sebagaimana telah diubah
terakhir dengan undang-undang No. 16 Tahun 2009</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Dalam pembahasan ketentuan umum dan Tata Cara
Perpajakan akan dijumpai pengertian-pengertian atau istilah-istilah yang sudah
baku.</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Pajak adalah kontribusi wajib kepada negara yang
terutang oleh orang pribadi atau badan yg bersifat memaksa berdasarkan
undang-undang.</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Wajib Pajak adalah orang pribadi atau badan,
meliputi pembayaran pajak, pemotongan pajak, pemungut pajak, yang mempunyai hak
dan kewajiban perpajakan sesuai dengan ketentuan peraturan perundang-undangan
perpajakan.</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Badan adalah sekumpulan orang atau modal yang
merupakan kesatuan baik yang melakukan usaha maupun yang tidak melakukan usaha
yang meliputi perseroan terbatas,dan perseroan lainnya, badan usaha milik negara
ata daerah dan bentuk badan lainnya termasuk kontrak investasi kolektif dan
bentuk usaha tetap.</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Masa Pajak adalah jangka waktu yang menjadi dasar
bagi wajib pajak untuk menghitung,dan melaporkan pajak yang terutang dalam
suatu jangka waktu tertentu sebagaimana ditentukan dalam undang-undang KUP.</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Tahun Pajak adalah jangka waktu 1 tahun kalender
kecuali bila wajib pajak menggunakan tahun buku yang tidak sama dengan tahun
kalender.</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">NOMOR POKOK WAJIB PAJAK</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Pengertian</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Nomor Pokok Wajib Pajak adalah nomor yang diberikan
kepada Wajib Pajak sebagai sarana dalam administrasi perpajakan yang
dipergunakan sebagai tanda pengenal diri atau identitas Wajib Pajak dalam
melaksanakan hak dan kewajiban perpajakannya.</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Fungsi NPWP</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; mso-list: l4 level1 lfo1; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt; mso-bidi-font-family: Gabriola; mso-fareast-font-family: Gabriola;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Sebagai tanda pengenal diri</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-list: l4 level1 lfo1; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt; mso-bidi-font-family: Gabriola; mso-fareast-font-family: Gabriola;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Untuk menjaga ketertiban dalam pembayaran pajak dan dalam
pengawasan administrasi perpajakan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Pencantuman NPWP</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Wajib Pajak diwajibkan
mwncantumkan Nomor pokok Wajib Pajak yang dimilikinya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Pendaftaran NPWP</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Kewajiban mendaftarkan diri untuk
memperoleh NPWP dibatasi jangka waktunya, karena hal ini berkaitan dengan saat
pajak terutang dan kewajiban mengenakan pajak terutang. Jangka waktu
pendaftaran NPWP adalah :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 72.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Bagi wajib pajak orang pribadi yang menjalankan usaha
atau pekerjaan bebas dan wajib pajak badan, wajib mendaftarkan diri paling
lambat satu(satu) bulan setelah saat usaha mulai dijalankan</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 72.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Wajib pajak orang pribadi yang tidak menjalankan suatu
usaha atau tidak melakukan pekerjaan bebas apabila jumlah penghasilannya sampai
dengan suatu bulan yang disetahunkan telah melebihi penghasilan tidak kena
pajak, wajib mendaftarkan diri paling lambat pada akhir bulan berikutnya.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 36.0pt;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Terhadap wajib pajak yang tidak
mendaftarkan diri untuk mendapat NPWP akan dikenakan sanksi perpajakan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 36.0pt;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Sanksi</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 36.0pt;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">sanksi tersebut yaitu dipidana
dengan pidana penjara paling singkat enam bulan dan paling lama enam tahun dan
denda paling sedikit 2 kali julah pajak terutang yang tidak atau kurang dibayar
paling banyak 4 kali jumlah pajak terutang yang tidak atau kurang dibayar</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 36.0pt;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Penghapusan NPWP</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 36.0pt;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Penghapusan NPWP dilakukan oleh
Direktur Jendral Pajak apabila :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l5 level1 lfo3; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt; mso-bidi-font-family: Gabriola; mso-fareast-font-family: Gabriola;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Diajukan permohonan penghapusan NPWP oleh wajib pajak
atau ahli warisnya apabila WP sudah tidak memenuhi persyaratan subjektif atau
objektif sesuai dengan ketentuan peraturan perundang-undangan perpajakan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l5 level1 lfo3; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt; mso-bidi-font-family: Gabriola; mso-fareast-font-family: Gabriola;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">WP badan dilikuidasi karena penghentian atau penggabungan
usaha</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l5 level1 lfo3; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt; mso-bidi-font-family: Gabriola; mso-fareast-font-family: Gabriola;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Wanita yang sebelumnya telah memiliki NPWP dan menikah
tanpa membuat perjanjian pemisahan harta dan penghasilan dalam hal suami dari
wanita tersebut telah terdaftar sebagai WP</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l5 level1 lfo3; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt; mso-bidi-font-family: Gabriola; mso-fareast-font-family: Gabriola;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">WP bentuk usaha tetap
menghentikan kegiatan usahanya di indonesia.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l5 level1 lfo3; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt; mso-bidi-font-family: Gabriola; mso-fareast-font-family: Gabriola;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Dianggap perlu oleh Direktur Jendral Pajak untuk
menghapuskan NPWP dari WP yang sudah tidak memenuhi persyaratan subjektif atau
objektif sesuai dengan ketentuan peraturan perundang-undangan perpajakan</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Format NPWP</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">NPWP terdiri dari 15 digit, yaitu 9 digit pertama
merupakan kode WP dan 6 digit berikutnya merupakan kode administrasi
Perpajakan. Formatnya adalah sebagai berikut : XX. XXX. XXX. X- XXX. XXX</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">PENGUKUHAN PENGUSAHA KENA PAJAK</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Pengusaha Kena Pajak (PKP) adalah pengusaha yang
melakukan penyerahan barang kena pajak atau penyerahan jasa kena pajak yang
dikenai pajak berdasarkan Undang-undang Pajak Pertambahan Nilai 1984 dan
perubahannya</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">SURAT PEMBERITAHUAN (SPT)</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Pengertian SPT</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">SPT adalah surat yang oleh WP digunakan untuk
melaporkan penghitungan atau pembayaran pajak</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Fungsi SPT</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Sebagai sarana untuk melaporkan dan
mempertanggungjawabkan penghitungan jumlah pajak yang sebenarnya terutang dan
untuk melaporkan tentang :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; mso-list: l6 level1 lfo4; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt; mso-bidi-font-family: Gabriola; mso-fareast-font-family: Gabriola;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Pembayaran atau pelunasan pajak yang telah dilaksanakan
sendiri</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-list: l6 level1 lfo4; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt; mso-bidi-font-family: Gabriola; mso-fareast-font-family: Gabriola;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Penghasilan yang merupakan objek</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-list: l6 level1 lfo4; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt; mso-bidi-font-family: Gabriola; mso-fareast-font-family: Gabriola;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Harta dan kewajiban</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; mso-list: l6 level1 lfo4; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt; mso-bidi-font-family: Gabriola; mso-fareast-font-family: Gabriola;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Pembayaran dari pemotong</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Bagi pemotongan atau pemungut pajak, fungsi surat
pemberitahuan adalah sebagai sarana untuk melaporkan dan mempertanggungjawabkan
pajak yang dipotong atau dipungut dan disetorkannya.</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Jenis SPT</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Secara garis besar SPT diedakan menjadi dua yaitu</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; mso-list: l3 level1 lfo5; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt; mso-bidi-font-family: Gabriola; mso-fareast-font-family: Gabriola;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Surat Pemberitahuan Masa adalah surat pemberitahuan untuk
suatu masa pajak</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; mso-list: l3 level1 lfo5; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt; mso-bidi-font-family: Gabriola; mso-fareast-font-family: Gabriola;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Surat Pemberitahuan Tahunan adalah surat pemberitahuan
untuk suatu tahun pajak.</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">SPT meliputi :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; mso-list: l1 level1 lfo6; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt; mso-bidi-font-family: Gabriola; mso-fareast-font-family: Gabriola;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">SPT Tahunan Pajak Penghasilan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-list: l1 level1 lfo6; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt; mso-bidi-font-family: Gabriola; mso-fareast-font-family: Gabriola;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">SPT Masa yang terdiri dari :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l7 level1 lfo7; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt; mso-bidi-font-family: Gabriola; mso-fareast-font-family: Gabriola;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">SPT Masa Pajak Penghasilan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l7 level1 lfo7; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt; mso-bidi-font-family: Gabriola; mso-fareast-font-family: Gabriola;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">SPT Masa Pajak Pertambahan Nilai</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l7 level1 lfo7; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt; mso-bidi-font-family: Gabriola; mso-fareast-font-family: Gabriola;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">SPT Masa Pajak Pertambahan Nilai bagi Pemungut Pajak
Pertambahan Nilai</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">SPT dapat berbentuk:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; mso-list: l2 level1 lfo8; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt; mso-bidi-font-family: Gabriola; mso-fareast-font-family: Gabriola;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Formulir kertas</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; mso-list: l2 level1 lfo8; text-indent: -18.0pt;">
<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt; mso-bidi-font-family: Gabriola; mso-fareast-font-family: Gabriola;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">E-SPT</span></div>
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<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Sejalan dengan berkembangnya ekonomi,teknologi
informasi, sosial,dan politik, disadari bahwa perlu dilakukan perubahan
Undang-Undang tentang ketentuan Umum dan Tata Cara perpajakn. Perubahan
tersebut bertujuan untuk lebih memberikan keadilan,meningkatkan pelayanan kepada
WP , meningkatkan kepastian dan penegak hukum,serta mengantisipasi kemajuan
dibidang teknologi informasi dan perubahan ketentuan material dibidang
perpajakan. Perubahan tersebut juga bertujuan umtuk meningkatkan
profesionalisme aparatur perpajakan, meningkatkan keterbukaan administrasi
peroajakan,dan meningkatkan kepatuhan sukarela WP.</span></div>
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<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">SUMBER : Prof. Dr. Mardiasmo, MBA., Ak<span style="mso-spacerun: yes;"> </span>, Perpajakan , Edisi Revisi </span></div>
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<span lang="IN" style="font-family: Gabriola; font-size: 12.0pt;">Perpajakan : Edisi Revisi, Penerbit ANDI ,
Yogyakarta , 2011</span></div>
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Nona noniehttp://www.blogger.com/profile/01039763931843178389noreply@blogger.com0tag:blogger.com,1999:blog-1876877396117977065.post-23502889376379289192013-11-04T05:54:00.003-08:002013-11-04T06:01:58.493-08:00AUDITING DAN PROFESI AKUNTAN PUBLIK<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Auditing menurut ASOBAC <span class="Apple-converted-space"> </span>(A Statement of Basic Auditing Concepts) adalah Proses sistematik untuk memperoleh dan mengevaluasi bukti-bukti secara obyektif mengenai pernyataan tentang kejadian dan tindakan ekonomi untuk menentukan tingkat kesesuaian antara pernyataan tersebut dengan kriteria yang ditetapkan dan untuk menyampaikan hasilnya kepada pemakai yang berkepengtingan.</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">7 hal yang harus diperhatikan dalam melaksanakan pemeriksaan/auditing yaitu :</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Proses yang sistematik</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Pemeriksaan akuntan merupakan rangkaian proses dan prosedur yang logis, berkerangka dan terorganisir .</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Memperoleh dan mengevaluasi bukti secara obyektif</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Perolehan bukti yang mendasari pernyataan yang dibuat oleh perusahaan dan pengevaluasiannya tidak boleh berprasangka atau memihak.</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Pernyataan tentang kejadian dan tindakan ekonomi</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Proses akuntansi merupakan proses pengidentifikasian,pengukuran dan penyampaian informasi ekonomi yang dinyatakan dalam satuan uang.</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Tingkat kesesuaian</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Tingkat kesesuaian pernyataan ekonomi dengan kriteria yang telah ditetapkan harus dapat dikuantitatifkan dan dikualitatifkan.</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Kriteria yang ditetapkan</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Kriteria yang ditetapkan sebagai dasar pengukur pernyataan dapat berupa:</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Peraturan yang ditetapkan legislative</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; margin-left: 0.75in; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Ukuran prestasi yang ditetapkan manajemen</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; margin-left: 0.75in; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Prinsip akuntansi yang lazim (di Indonesia PAI )</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Penyampaian hasil</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Sering disenut dengan pengesahan (attestation) penyampaian hasil ini umumnya dilakukan dalam bentuk laporan pemeriksaan akuntan (audit report).</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">7.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Pemakai yang berkepentingan</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Pemakai yang berkepentingan terhadap laporan pemeriksaan akuntan adalah : investor dan calon investor ; kreditur dan calon kreditur ; manajemen;pemerintah; organisasi buruh.</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
</div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">JENIS PEMERIKSAAN AKUNTAN</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Pemeriksaan akuntan diklasifikasikan dalam 3 jenis yaitu :</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Pemeriksaan laporan keuangan (Financial statement audit)</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Pemeriksaan laporan keuangan yang bertujuan untuk menilai kewajaran laporan keuangan yang disajikan klien atas dasar prinsip akuntasi yang berlaku. Pemeriksaan ini dilakukan oleh akuntan public (external auditor).</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Ukuran kesesuaian yang digunakan di sini adalah kewajaran (fairness), misal Kewajaran laporan keuangan yang diukur atas dasar Prinsip Akuntansi Indonesia.</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Pemeriksaan kepatuhan (complience audit)</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Pemeriksaan ini meliputi pemeriksaan atas aktivitas keuangan atau aktivitas operasi tertentu dengan t ujuan untuk menentukan kesesuaiannya dnegan kondisi atau aturan tertentu.</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Ukuran kesesuaian disini adalah ketepatan (correctness) .</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Missal <span class="Apple-converted-space"> </span>: ketepatan SPT Tahunan dengan undang-undang Pajak Penghasilan.</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Pemeriksaan operasional (operational audit)</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Merupakan pemriksaan sistematis atas aktivitas operasional organisasi dalam hubungannya dengan tujuan tertentu.</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Tujuan pemeriksaan ini adalah :</span></div>
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<span style="font-family: Symbol; font-size: 12pt; line-height: 18px;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Menilai prestasi</span></div>
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<span style="font-family: Symbol; font-size: 12pt; line-height: 18px;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Mengidentifikasi kesempatan untuk perbaikan</span></div>
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<span style="font-family: Symbol; font-size: 12pt; line-height: 18px;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Membuat rekomendasi untuk pengembangan dan tindakan lebih lanjut.</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Ukuran <span class="Apple-converted-space"> </span>kesesuaian ini adalah kedekatan (closeness), misalnya kedekatan antara realisasi dengan standar.</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Auditing dapat pula dikelompokkan kedalam tiga jenis :</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Pemeriksaan Eksternal (External Auditing)</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Suatu control social yang memberikan jasa kebutuhan akan informasi untuk pihak luar dari suatu organisasi yang diperiksa. Pemeriksaan ini bertujuan memberikan pendapat akan kewajaran laporan keuangan.</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Pemeriksaan Internal <span class="Apple-converted-space"> </span>(Internal Auditing)</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Suatu control organisasi yang mengukur dan mengevaluasi evektifitas orgaisasi. Pemeriksaanya adalah karyawan organisasi itu sendiri dan dibayar oleh organisasi itu pula.</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Pemeriksaan Sector Public (Publik Sektor Auditing)</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Suatu control atas organisasi pemerintah yang memberikan jasanya kepada masyarakat,seperti pemerintah pusat,pemerintah tingkat satu ,dan pemerintah tingkat dua.</span><br />
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">TIPE/JENIS AKUNTAN</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Tipe/jenis akuntan diklasifikasikan menjadi 3 tipe :</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Akuntan public/pemeriksa independen</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Akuntan yang menjual jasa profesionalnya kepada masyarakat/klien, terutama untukl jenis pemeriksaan laporan keuangan. Untuk dapat berpraktek sebagai akuntan public di Indonesia seseorang harus telah lulusn dari fakultas ekonomi jurusan akuntansi dan memperoleh gelar akuntan dan memperoleh ijin praktek dari Departemen Keuangan.</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Akuntan intern/pemeriksa intern</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Akuntan intern adalah pegawai dari perusahaan yang diperiksa. Tuga pokok akuntan intern adalah menentukan apakah kebijakan dan prosedur yang ditetapkan manajemen teras telah dipatuhi,menentukan baik tidaknya penjagaan terhadap kekayaan perusahaan,menentukan efisiensi dan efektifitas prosedur kegiatan organisasi.</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Pekerjaan akuntan intern meliputi pemeriksaan kepatuhan dan pemeriksaan operasional.</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Akuntan pemerintah</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Akuntan yang bekrja pada pemerintah,baik pemerintah local maupun pusat. Akuntan pemerintah mempunyai tugas memeriksa laporan keuangan organisasi pemerintah ,baik BUMN maupun instansi.</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">PROFESI AKUNTAN PUBLIK</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Mulyadi dalam bukunya pemeriksaan akuntan <span class="Apple-converted-space"> </span>menjelaskan mengenai timbul dan berkembangnya profesi akuntan publik. Timbul dan berkembangnya akuntan public adalah sejalan dengan berkembangnya perusahaan itu. Pada saat perusahaan masih kecil yang umumnya berbentuk perusahaan perseorangan,laporan keuangan yang dihasilkan perusahaan biasanya digunakan oleh pemilik perusahaan untuk mengetahui hasil usaha dan posisi keuangannya. Hal ini berlanjut pada perusahaan yang berbentuk firma. Laporan baru dimanfaatkan oleh para sekutu. Laporan keuangan lebih kepada kepentingan intern.</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Untuk perusahaan yang berbentuk perseroan terbatas yang bersifat terbuka kebutuhan akan profesi akuntan dirasa makin meningkat. Hal ini dikarenakan pengelola perusahaan dengan pemilik sudah sangat mungkin terpisah. Pemilik perusahaan hanya sebagai penanam modal. Sebagai penanam modal mereka berhak untuk mendapatkan laporan-laporan yang akurat dan benar berdasarkan prinsip-prinsip akuntansi yang lazim. Hal ini dapat terjadi pada perusahaan yang berbentuk CV.</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Keadaan perkembangan selanjutnya adalah bahwa pihal-pihak luar seperti kreditur, pemerintah, dan lain sbagainya juga memerlukan lapora-laporan yang kaurat dan benar dalam rangka pengambilan keputusan-keputusan <span class="Apple-converted-space"> </span>ekonominya.</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Dalam menjalankan profesinya ,salah satu jasa yang diberikan oleh public adalah memberikan jasa pemeriksaan laporan keuanganagar dapat dipergunakan oleh pihak-pihak yang berpkepentingan. Dalam melakukan pemeriksaan tersebut akuntan harus selalu berpedoman pada 3 hal <span class="Apple-converted-space"> </span>yaitu : Norma Pemeriksan Akuntan, Prinsip Akuntansi Indonesia, dan Kode Etik Profesi. Norma pemeriksaan akuntan merupakan tolok ukur mutu pekerjaan akuntan . Prinsip akuntansi Indonesia merupakan kriteria penilaian terhadap laporan keuangan yang diperiksa. Kode etik harus pula dijunjung tinggi oleh akuntan agar jasanya dapat dipertanggung jawabkan dan dipercaya oleh masyarakat.</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Kode Etik Akuntan yang belaku di Indonesia mengatur etika yang harus dipatuhi oleh akuntan yang berpraktek di Indonesia, baik akuntan public <span class="Apple-converted-space"> </span>maupun tipe akuntan yang lain. Kode etik akuntan Indonesia terdiri dari 3 bagian :</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Kode etik akuntan secara umum</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Kode etik khusus untuk akuntan public</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Penutup</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Bagian pertama dari kode etik akuntan yang mengatur akuntan secara umum (akuntann publik, akuntan intern dan akuntan pemerintah), mengatur hal-hal sebgai berikut :</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Kepribadian</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Kecakapan professional</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Tanggung jawab</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Pelaksanaan kode etik</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Pelaksanaan kode etik dan penyempurnaannya</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Bagian kedua kode etik akuntan mengatur etika khusus untuk akuntan public berisi hal-hal sebagai berikut :</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Kepribadian</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Kecakapan professional</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Tanggung jawab kepada klien</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Tanggung jawab kepada rekan seprofesi</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Tanggung jawab lainnya</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Bagian ketiga yang merupakan bagian terakhir dari kode etik akuntan ini hanya berisi satu pasal yaitu mengatur tanggal berlakunya kode etik akuntan Indonesia.</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Untuk membahas profesi akuntan public lebih jauh lagi, dalam bahasan berikut kita akan membahas bagian kedua dari kode etik akuntan Indonesia mengenai kode etik akuntan public.</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Kepribadian</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Diartikan sebagai kepribadian yang independen dan obyektif. Independen diartikan sebagai sikap yang bebas dan tidak tergantung kepada pihak lain. Sedangkan sikap yang obyektif diartikan sebagai sikap yang tidak memihak dalam mempertimbangkan akuntan public mempunyai 3 aspek yaitu:</span></div>
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<i><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span></i><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Independen dalam diri akuntan yang berupa kejujuran dalam melakukan pemeriksaan fakta yang ditemukan. Sikap ini sering disebut dengan<span class="Apple-converted-space"> </span><i>independence in fact.</i></span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; margin-left: 0.75in; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<i><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span></i><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Independen dalam penampilan (independence in appearace). Independen ini dipandang dari sudut pandang pihak lain yang mengetahui informasi yang bersangkuatan dengan diri akuntan.</span></div>
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<i><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span></i><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Independen dipandang dari sudut keahlian</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Misalnya seoramg akuntan yang tidak mengetahui tentang computer jika memeriksa laporan keuangan yang diolah dengan computer dikatakan tidak independen disebabkan akuntan tidak dapat mempertimbangkan dengan obyektif informasi keuangan yang dihasilkan oleh computer.</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Independensi merupakan hal yang unik dalam profesi akuntan karena akuntan dituntut independen dari pengaruh klien sedangkan disisi akuntan dituntut memenuhi keinginan klien karena klienlah yang membayar honorarium.</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Kecakapan professional</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Pada bagian ini diatur mengenai kompetensi dan standar teknis pelaksanaan pekerjaan akuntan. Hal-hal yang diatur pada bagian ini adalah :</span></div>
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<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Kewajiban akuntan public untuk menjelaskan kepada staff dan ahli yang bekerja padanya tentang keterikatannya dengan Kode Etik Akuntan Indonesia.</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; margin-left: 0.75in; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Akuntan public tidak boleh menerima pekerjaan kecuali ia atau kantornya mampu menyelesaikan pekerjaan tersebut dengan kompetensi professional (sesuai dengan Norma Pemeriksaan Akuntan)</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; margin-left: 0.75in; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Melarang akuntsn public mengkaitkan namanya dengan prediksi untuk mencegah timbulnya kesan bahwa ia menjamin terwujudnya presdiksi.</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Tanggung Jawab Akuntan Publik Terhadap kliennya</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Diatur mengenai 2 hal yaitu:</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; margin-left: 0.75in; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Mengatur mengenai penjagaan kerahasiaan informasi yang dipeeroleh akuntan selama penugasan professional. Informasi yang diperoleh tidak boleh diungkapkan kepada pihak ketiga kecuali: Atas ijin dari klien, dan Dikehendaki oleh hukum atau Negara.</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; margin-left: 0.75in; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Mengatur mengenai honorarium untuk jasa yang diserahkan. Akuntan tidak boleh menerima honorarium berdasarkan atas manfaat yang akan diterima klien.</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Tanggung Jawab Kepada Rekan Seprofesi</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Mengatur 2 hal yaitu:</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; margin-left: 0.75in; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Akuntan public wajib menjaga hubungan baik dengan akuntan lain apabila klien memutuskan menggunakan akuntan lain</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; margin-left: 0.75in; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Jika orang atau badan yang sedang diperiksa suatu kantor akuntan meminta saran dari akuntan public lain , akuntan public ini harus berkonsultasi dulu dengan kantor akuntan yang sedang memeriksanya.</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Tanggung Jawab Lain</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Terdapat 3 perilaku lain yang dipandang tidak etis dalam profesi akuntan public :</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; margin-left: 0.75in; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Mengiklankan diri atau mengijinkan pihak lain mengiklankan nama atau jasa yg dijualnya</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; margin-left: 0.75in; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Membayar imbalan untuk memperoleh pekerjaan</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; margin-left: 0.75in; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Menawarkan jasa secara tertulis kepada calon klien</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Pelanggaran kode etik yang diadukan secara tertulis akan ditindak oleh Dewan Kehormatan yang dibentuk Ikatan Akuntansi Indonesia. Dewan Kehormatan akan menjatuhkan sanksi kepada anggota IAI yang melanggar kode etik. Sanksi tersebut dapat berupa peringatan tertulis,pemberhentian sementara.</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Selain jasa pemeriksaan akuntan, akuntan public juga memberikan jasa lain yaitu : jasa perpajakan, jasa konsultasi manajemen,jasa akuntansi (missal : pembuatan system).</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
</div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">PEMERIKSAAN AKUNTAN LATAR BELAKANG DAN PERKEMBANGANNYA</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Pelaku-pelaku penting dlaam perekonomian seperti biokrat, bankir, dan investor membutuhkan informasi keuangan sebagai dasar pembuatan keputusan mereka.</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Perkembangan-perkembangan penting di bidang pemeriksaan akuntan (auditing) pada akhir abad ke-20 ini adalah :</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Pergeseran tujuan pemeriksaan dari penemuan kecurangan ke penentuan kewajaran laporan keuangan</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Peningkatan tanggung jawab para auditor kepada pihak-pihak ketiga ,seperti pemerintah, pengelola pasar modal, dan masyarakat investor</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Perubahan metode pemeriksaan dari penguji yang terinci ke penggunaan teknik sampling,termasuk sampling statistic.</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Munculnya factor pengendalian intern sebagai dasar penentuan jumlah sampel pengujian.</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> <span class="Apple-converted-space"> </span></span></span><span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Perkembangan prosedur pemeriksaan yang menggunakan system pemrosesan data elektronik serat alat bantu computer .</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; margin-left: 0.25in; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;">Sumber : Pemeriksaan Akuntansi 1</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; margin-left: 0.25in; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;"> <span class="Apple-converted-space"> </span>ABDUL HALIM</span></div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; color: #222222; font-family: HelveticaNeue, 'Helvetica Neue', Helvetica, Arial, 'Lucida Grande', sans-serif; font-size: 16px; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; margin-left: 0.25in; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px;">
<span style="font-family: 'MV Boli'; font-size: 12pt; line-height: 18px;"> <span class="Apple-converted-space"> </span>Universitas Gunadarma</span></div>
Nona noniehttp://www.blogger.com/profile/01039763931843178389noreply@blogger.com0tag:blogger.com,1999:blog-1876877396117977065.post-26430215653748423522013-10-17T06:44:00.001-07:002013-10-17T06:46:45.489-07:00SAMSUNG SEBAGAI PRODUSEN HANDPHONE ANDROID TERBESAR DI DUNIA<div style="text-align: justify;">
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<div class="caps" style="text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Samsung
saat ini dikenal sebagai produsen handphone Android terbesar di dunia. Bahkan
popularitas handphone Samsung pun mengalahkan Apple iPhone.Namun, perjalanan
Samsung untuk menjadi produsen smartphone terbesar di dunia cukup lama.</span></div>
<div class="caps" style="text-align: justify;">
<br /></div>
<div class="caps" style="text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Awal
kesuksesan Samsung di dunia smartphone dimulai pada bulan 27 April 2009. Saat
itu, Samsung meluncurkan handphone Android pertamanya, yakni Samsung i7500.
Handphone ini menawarkan layar sentuh AMOLED berukuran 3.2 inci. OS yang
digunakan pada handphone ini adalah OS Android Cupcake 1.5.</span></div>
<div class="caps" style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Selanjutnya,
keberhasilan Samsung dalam platform Android dimulai dengan peluncuran Samsung
Galaxy S. Handphone ini diluncurkan oleh Samsung pada Maret 2010. Dan, tingkat
penjualan handphone inipun cukup tinggi. Pada Januari 2011, Samsung berhasil
menjual handphone ini sebanyak 10 juta unit.</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Keberhasilan
tersebut pun merembet pada suksesor dari Galaxy S. Di antaranya adalah Samsung
Galaxy S II dan Samsung Galaxy S III. Tak hanya itu, beberapa handphone Galaxy
lainnya pun memperoleh sambutan tinggi di pasaran. Di antaranya adalah Samsung
Galaxy Mini, Samsung Galaxy Young serta Samsung Galaxy Note.</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Sebenarnya,
Samsung mengembangkan sebuah sistem operasi sendiri yang disebutnya sebagai OS
Bada. Penamaan OS tersebut pun diambil oleh Samsung dari bahasa Korea yang
memiliki arti lautan.</span></div>
<div style="text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Pada April
2010, Samsung meluncurkan handphone pintar berbasis OS Bada pertamanya, yakni
Samsung Wave S8500. Handphone ini menggunakan prosesor single core 1GHz dengan
GPU PowerVR SGX 540. Pada bagian layar, handphone ini dilengkapi dengan layar
Super AMOLED berukuran 3.3 inci serta kemampuan untuk merekam video HD 720p.
Handphone inipun mampu terjual sebanyak 1 juta unit dalam empat minggu
pertamanya. </span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Namun, seiring dengan tingkat
penjualan yang kurang baik, Samsung akhirnya mengumumkan bahwa mereka tidak
akan melanjutkan pengembangan OS Bada. Merekapun beralih untuk mengembangkan
handphone dengan OS Tizen yang menurut rencana akan diluncurkan pada tahun
2013.</span></div>
<div style="text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Selain itu,
Samsung juga memiliki handphone pintar lainnya yang menggunakan OS Windows
Phone 7. Dan, handphone Windows Phone pertama yang diluncurkan oleh Samsung
adalah Samsung Omnia 7. Namun tingkat penjualan handphone ini masih belum bisa
menyaingi tingkat penjualan Samsung Galaxy.</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Sumber : <a href="http://www.beritateknologi.com/sejarah-perkembangan-handphone-pintar-samsung/">http://www.beritateknologi.com/sejarah-perkembangan-handphone-pintar-samsung/</a></span></div>
<div style="text-align: justify;">
<br /></div>
Nona noniehttp://www.blogger.com/profile/01039763931843178389noreply@blogger.com0tag:blogger.com,1999:blog-1876877396117977065.post-34040837018012116892013-10-17T06:40:00.000-07:002013-10-17T06:40:33.276-07:00SEJARAH PERKEMBANGAN SAMSUNG DI INDONESIA <!--[if gte mso 9]><xml>
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<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Samsung Sebenarnya adalah perusahaan
pembuat perangkat elektronika terbesar di dunia, dan berkantor pusat di Seocho
Samsung Town di Seoul, Korea Selatan .<br />
Perusahaan ini adalah perusahaan Korea Selatan yang terbesar dan merupakan ikon
dari Samsung Group, yang merupakan konglomerasi terbesar di Korea Selatan.<br />
<br />
Samsung Electronics adalah pemimpin pangsa pasar di dunia untuk lebih dari 60
produk, diantaranya adalah :</span></div>
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<b><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">* Semikonduktor</span></b><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><br />
o DRAM<br />
o SDRAM<br />
o Flash Memory<br />
o Hard Drive<br />
<br />
<b>* Penampil Digital</b><br />
o LCD<br />
o Plasma<br />
o OLED<br />
<br />
<b>* Perangkat elektronik</b><br />
o TV<br />
o Pemutar DVD<br />
o Pemutar Blu-ray<br />
o Home cinema<br />
o set-top box<br />
o Proyektor<br />
<br />
<b>* Perangkat bergerak</b><br />
o Handphone<br />
o Pemutar MP3<br />
o Kamera Digital<br />
o Camcorder<br />
<br />
*<b> Perangkat komputer</b><br />
o Monitor<br />
o Laptop<br />
o UMPC<br />
o Drive CD dan DVD<br />
o Printer laser<br />
o Faksimil<br />
<br />
<b>* Perangkat rumah tangga</b><br />
o Kulkas<br />
o Mesin cuci<br />
o Microwave<br />
o Oven<br />
o Penyedot debu<br />
o Pendingin ruangan.<br />
<br />
SAMSUNG memulai sejarahnya pada tahun 1938 awalnya sebagai perusahan trading, mengirimkan
ikan kering dan buah-buahan ke Manchuria yang dikuasai Jepang.<br />
Pendirinya, Lee Byung-Chul. <br />
Lee Byung-Chul adalah anak dari keluarga tuan tanah kaya yang menggunakan
warisan untuk membuka pabrik beras untuk usaha pertamanya.<br />
Usaha yang tidak terutama sukses jadi ia mendirikan bisnis angkutan truk di
Daegu pada tanggal 1 Maret 1938, yang bernama Cheil, pendahulu untuk Samsung.<br />
<br />
Lee Byung-Chul berkunjung secara rutin ke Tokyo untuk mempelajari taktik
manajemen Jepang, dan dia menghabiskan 80% waktunya untuk merekrut orang dan
mengembangkan orang-orang yang berpotensi.<br />
<br />
Setelah PD II dan Perang Korea, Samsung mendapatkan keuntungan dari program
pembangunan kembali Korea dari pemerintah, dan di bawah kepemimpinan Lee,
Samsung segera melebarkan usaha ke bidang pembuatan kapal, petrokimia dan
pesawat terbang.<br />
Samsung memiliki lusinan bisnis berbeda seperti, semikonduktor (disini Samsung
melakukan investasi besar-besaran khususnya chip-chip memory, yang penting
untuk kebanyakan alat elektronik), layanan keuangan, jam, bahkan sebuah tim
bisbol.<br />
Samsung Elektronik merupakan divisi yang paling besar.<br />
<br />
Tahun 1987 Lee Byung-Chul meninggal, dan perusahaan Samsung jatuh ketangan
putranya Lee Kun-Hee.<br />
Lee Kun-Hee saat ini merupakan orang terkaya di Korea, dengan aset sekitar 3,4
milliar US$<br />
Di tangan Lee Kun-Hee Samsung Samsung menjadi salah satu penyumbang ekspor
terbesar korea yang menyumbang 20 persen ekspor Korea.<br />
Lee Kun-Hee berencana mewariskan perusahaan Samsung pada Putranya Lee Jae Yong.<br />
<br />
<b><u>Pertama Kali Samsung Mengeluarkan Handphone</u></b><br />
Baru pada Dekade 90'an,<br />
Samsung Group Mengeluarkan Mobile Phone...<br />
berawal mengikuti perkembangan jaman, Samsung Group mengeluarkan Produk Mobile
Phone (handphone) yang ternyata LUmayan menarik Pasar Dunia.<br />
<br />
Hingga pada Tahun 1993 Samsung mengembangkan Ponsel Ringan SCH-800 GSM, serta
tersedia Jaringan CDMA.<br />
Ditahun - tahun berikutnya, Samsung Group mengembangkan kembali Ponsel Pintar
dan Gabungan Mp3 Player yaitu menjelang abad ke- 20.<br />
<br />
UNtuk saat ini, Samsung didedikasikan untuk Industri 3G, membuat Video, kamera,
serta desain minimalis sesuai permintaan Pasar.<br />
<br />
Meski mengalami pertumbuhan yang lumayan meyakinkan,<br />
tapi Mobile Phone Samsung masih kalah dari Pesaing Nomor Satu Merk Nokia.<br />
<br />
Sumber dari :<br />
- http://www.samsung-mobiles.net<br />
- http://archive.kaskus.us/thread/3259081<br />
- </span><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><a href="http://id.wikipedia.org/wiki/Samsung_Electronics"><span style="font-size: 12.0pt; line-height: 115%;">http://id.wikipedia.org/wiki/Samsung_Electronics</span></a></span><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"></span></div>
<div class="MsoNormal">
<span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><a href="http://asal-usul-motivasi.blogspot.com/2010/11/asal-usul-sejarah-handphone-samsung.html"><span style="font-size: 12.0pt; line-height: 115%;">http://asal-usul-motivasi.blogspot.com/2010/11/asal-usul-sejarah-handphone-samsung.html</span></a></span><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"></span></div>
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<br /></div>
Nona noniehttp://www.blogger.com/profile/01039763931843178389noreply@blogger.com0