tag:blogger.com,1999:blog-34083087028495851442024-03-20T04:59:09.319-07:00Perjuangan dan cita-citaalfa wardiantohttp://www.blogger.com/profile/15014813185999594736noreply@blogger.comBlogger123125tag:blogger.com,1999:blog-3408308702849585144.post-76486246177411291912014-06-20T02:34:00.000-07:002014-06-24T02:34:36.916-07:00Deskriptif<!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">AKUNTANSI INTERNASIONAL</span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kelompok Selandia Baru</span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">4EB02</span></b></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Rabu, 11 Juni 2014 kelompok kami
yang beranggotakan Alfa Wardianto, Kamal Mahmud Ash Shawaf, dan Muhmmad Iqbal
Umpu telah menyelesaikan tugas yang diberikan oleh dosen dan di upload di blog
yang kemudian diupload kembali ke Studentsite Gunadarma untuk melengkapi tugas
yang diberikan.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Namun ketika matakuliah ini
berlangsung di ruang kelas kelompok kami kurang aktif dalam dialog yang
diadakan oleh dosen, dan satu dari tiga anggota kelompok kami ada yang tidak
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dalam kelas sehingga performa kelompok kami kurang maksimal.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Selain tidak lengkapnya anggota kelompok
kami suasana kelas yang digabung dengan kelas EB13 membuat suasana kelas panas
dan sumpek serta gaduh sehingga membuat kelompok kami sulit untuk mengikuti
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kelas.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span></span></div>
alfa wardiantohttp://www.blogger.com/profile/15014813185999594736noreply@blogger.com0tag:blogger.com,1999:blog-3408308702849585144.post-55108853963226065812014-05-14T07:34:00.001-07:002014-05-25T04:14:30.037-07:00Analisis Laporan Keuangan<div style="text-align: justify;">
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<b><span style="background-color: #b6d7a8;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kelompok
: </span></span></b></div>
<b><span style="background-color: #b6d7a8;"><span style="font-family: "Arvo","serif"; font-size: 11.5pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Alfa Wardianto (20210524)</span></span></b><br />
<b><span style="background-color: #b6d7a8;"><span style="font-family: "Arvo","serif"; font-size: 11.5pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span class="st">Kamal Mahmud Ash-Shawaf (23210827)</span></span></span></b><br />
<b><span style="background-color: #b6d7a8;"><span style="font-family: "Arvo","serif"; font-size: 11.5pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span class="st">Muhammad Iqbal (24210743)</span></span></span></b><br />
<br />
<br />
Pada tulisan saya kali ini kami akan mengalisis laporan keuangan PT.<span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: DE; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;">
Indah Kiat Pulp &
Paper, Tbk. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Analisis laporan
keuangan dapat dilakukan dengan menggunakan rasio keuangan. </span><span style="font-family: "Times New Roman","serif"; font-size: 10.5pt; line-height: 150%; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri;">Analisis rasio
keuangan memungkinkan berbagai pihak untuk dapat mengevaluasi kondisi keuangan
perusahaan serta menilai efektivitas dan efisiensi perusahaan. Selain itu, rasio keuangan merupakan s<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;">alah
satu cara mengukur kinerja keuangan perusahaan. Menurut </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt; mso-bidi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;">Keiso, Weygandt dan Warfield </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;">(2007: 222) suatu rasio mengekspresikan hubungan
matematis antara suatu kuantitas dengan kuantitas lainnya. </span> </span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: DE; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;">
Kali ini saya akan melakukan analisis laporan keuangan berdasarkan laporan keuangan </span><span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: DE; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;"> PT.<span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: DE; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;">
Indah Kiat Pulp &
Paper, Tbk. </span> kuartal I sampai III dan laporan keuangan auditnya.
Tulisan ini juga ditujukan untuk memenuhi tugas mata kuliah softskill
Akuntansi Internasional.</span></div>
<br />
<span lang="DE" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: DE; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;">
</span><br />
<div class="MsoNormal" style="line-height: 115%; margin-left: 54.0pt; tab-stops: 54.0pt; text-align: justify; text-indent: -54.0pt;">
Tabel 1. <span style="mso-tab-count: 1;"> </span>Rasio-Rasio Keuangan Kwartalan Tahun 2013 Untuk Emiten PT Indah
Kiat Pulp & Paper, Tbk.</div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="2" style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 171.5pt;" valign="top" width="229"><div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;">RASIO KEUANGAN</b></div>
</td>
<td colspan="4" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 280.45pt;" valign="top" width="374"><div align="center" class="MsoNormal" style="margin-top: 4.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;">TAHUN 2013</b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85"><div align="center" class="MsoNormal" style="margin-bottom: 4.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;">Kwartal I</b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="margin-bottom: 4.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;">Kwartal II</b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="margin-bottom: 4.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;">Kwartal III</b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.05pt;" valign="top" width="121"><div align="center" class="MsoNormal" style="margin-bottom: 4.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;">L/K audit</b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 4.0pt; text-align: center;">
<b style="mso-bidi-font-weight: normal;">(Kwartal IV)</b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-bottom: none; border-left: solid black 1.0pt; border-right: solid black 1.0pt; border-top: none; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 171.5pt;" valign="top" width="229"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 6.0pt; mso-list: l2 level1 lfo1; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;">LIKUIDITAS</b></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85"><div class="MsoNormal">
<br /></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div class="MsoNormal">
<br /></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div class="MsoNormal">
<br /></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.05pt;" valign="top" width="121"><div class="MsoNormal">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-bottom: dotted windowtext 1.0pt; border-left: solid black 1.0pt; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 171.5pt;" valign="top" width="229"><ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="mso-list: l6 level1 lfo2;">Current Ratio</li>
</ol>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85"><div align="right" class="MsoNormal" style="text-align: right;">
1,931</div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
1,509</div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
1,521</div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.05pt;" valign="top" width="121"><div align="right" class="MsoNormal" style="text-align: right;">
1,464</div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 171.5pt;" valign="top" width="229"><ol start="2" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="mso-list: l6 level1 lfo2;">Acid-Test (Quick) Ratio</li>
</ol>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85"><div align="right" class="MsoNormal" style="text-align: right;">
0,871</div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
0,657</div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
0,670</div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.05pt;" valign="top" width="121"><div align="right" class="MsoNormal" style="text-align: right;">
0,716</div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-bottom: none; border-left: solid black 1.0pt; border-right: solid black 1.0pt; border-top: none; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 171.5pt;" valign="top" width="229"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 6.0pt; mso-list: l2 level1 lfo1; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;">AKTIVITAS</b></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85"><div align="right" class="MsoNormal" style="margin-top: 6.0pt; text-align: right;">
<br /></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="margin-top: 6.0pt; text-align: right;">
<br /></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="margin-top: 6.0pt; text-align: right;">
<br /></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.05pt;" valign="top" width="121"><div align="right" class="MsoNormal" style="margin-top: 6.0pt; text-align: right;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-bottom: dotted windowtext 1.0pt; border-left: solid black 1.0pt; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 171.5pt;" valign="top" width="229"><ol start="3" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="mso-list: l6 level1 lfo2;">Total Asset Turn Over</li>
</ol>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85"><div align="right" class="MsoNormal" style="text-align: right;">
0,103</div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
0,205</div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
0,295</div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.05pt;" valign="top" width="121"><div align="right" class="MsoNormal" style="text-align: right;">
0,391</div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-bottom: dotted windowtext 1.0pt; border-left: solid black 1.0pt; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 171.5pt;" valign="top" width="229"><ol start="4" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="mso-list: l6 level1 lfo2;">A/R Turn Over</li>
</ol>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85"><div align="right" class="MsoNormal" style="text-align: right;">
2,300</div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
5,447</div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
7,993</div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.05pt;" valign="top" width="121"><div align="right" class="MsoNormal" style="text-align: right;">
10,434</div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-bottom: dotted windowtext 1.0pt; border-left: solid black 1.0pt; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 171.5pt;" valign="top" width="229"><ol start="5" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="mso-list: l6 level1 lfo2;">Average Collection
Period</li>
</ol>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85"><div align="right" class="MsoNormal" style="text-align: right;">
39,130</div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
16,552</div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
11,345</div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.05pt;" valign="top" width="121"><div align="right" class="MsoNormal" style="text-align: right;">
34,981</div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-bottom: dotted windowtext 1.0pt; border-left: solid black 1.0pt; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 171.5pt;" valign="top" width="229"><ol start="6" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="mso-list: l6 level1 lfo2;">A/P Turn Over</li>
</ol>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85"><div align="right" class="MsoNormal" style="tab-stops: 38.25pt; text-align: right;">
3,562</div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
5,812</div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
8,566</div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.05pt;" valign="top" width="121"><div align="right" class="MsoNormal" style="text-align: right;">
9,193</div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border-bottom: dotted windowtext 1.0pt; border-left: solid black 1.0pt; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 171.5pt;" valign="top" width="229"><ol start="7" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="mso-list: l6 level1 lfo2;">Average Payment Period</li>
</ol>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black;">26.785</span></div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black;">15.490</span></div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black;">10.514</span></div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.05pt;" valign="top" width="121"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black;">39.717</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-bottom: dotted windowtext 1.0pt; border-left: solid black 1.0pt; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 171.5pt;" valign="top" width="229"><ol start="8" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="mso-list: l6 level1 lfo2;">Inventory Turn Over</li>
</ol>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black;">0.662</span></div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black;">1.191</span></div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black;">1.744</span></div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.05pt;" valign="top" width="121"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black;">2.428</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 171.5pt;" valign="top" width="229"><ol start="9" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="mso-list: l6 level1 lfo2;">Days Sales in Inventory</li>
</ol>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black;">135.859</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black;">75.589</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black;">51.607</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.05pt;" valign="top" width="121"><div align="right" class="MsoNormal" style="text-align: right;">
150.340</div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="border-bottom: none; border-left: solid black 1.0pt; border-right: solid black 1.0pt; border-top: none; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 171.5pt;" valign="top" width="229"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 6.0pt; mso-list: l2 level1 lfo1; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;">PROFITABILITAS</b></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85"><div align="right" class="MsoNormal" style="margin-top: 6.0pt; text-align: right;">
<br /></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="margin-top: 6.0pt; text-align: right;">
<br /></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="margin-top: 6.0pt; text-align: right;">
<br /></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.05pt;" valign="top" width="121"><div align="right" class="MsoNormal" style="margin-top: 6.0pt; text-align: right;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="border-bottom: dotted windowtext 1.0pt; border-left: solid black 1.0pt; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 171.5pt;" valign="top" width="229"><ol start="10" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="mso-list: l6 level1 lfo2;">Gross Profit Margin</li>
</ol>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="bottom" width="85"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black;">0,161</span></div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="bottom" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black;">0,176</span></div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="bottom" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black;">0,173</span></div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.05pt;" valign="bottom" width="121"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black;">0,170</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td style="border-bottom: dotted windowtext 1.0pt; border-left: solid black 1.0pt; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 171.5pt;" valign="top" width="229"><ol start="11" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="mso-list: l6 level1 lfo2;">Net Profit Margin</li>
</ol>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="bottom" width="85"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black;">0,071</span></div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="bottom" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black;">0,063</span></div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="bottom" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black;">0,073</span></div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.05pt;" valign="bottom" width="121"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black;">0,083</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 16;">
<td style="border-bottom: dotted windowtext 1.0pt; border-left: solid black 1.0pt; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 171.5pt;" valign="top" width="229"><ol start="12" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="mso-list: l6 level1 lfo2;">Return On Asset (ROA)</li>
</ol>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="bottom" width="85"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black;">0,007</span></div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="bottom" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black;">0,013</span></div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="bottom" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black;">0,021</span></div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.05pt;" valign="bottom" width="121"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black;">0,033</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 17;">
<td style="border-bottom: dotted windowtext 1.0pt; border-left: solid black 1.0pt; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 171.5pt;" valign="top" width="229"><ol start="13" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="mso-list: l6 level1 lfo2;">Return On Equity (ROE)</li>
</ol>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="IN" style="mso-ansi-language: IN;">0,02</span>2</div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="IN" style="mso-ansi-language: IN;">0,0</span>39</div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="IN" style="mso-ansi-language: IN;">0,0</span>66</div>
</td>
<td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: dotted windowtext; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black; mso-border-right-alt: solid black; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext; mso-border-width-alt: .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.05pt;" valign="top" width="121"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="IN" style="mso-ansi-language: IN;">0,10</span>1</div>
</td>
</tr>
<tr style="mso-yfti-irow: 18;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 171.5pt;" valign="top" width="229"><ol start="14" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="mso-list: l6 level1 lfo2;">Earning Power</li>
</ol>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="IN" style="mso-ansi-language: IN;">0,0</span>06</div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="IN" style="mso-ansi-language: IN;">0,01</span>4</div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="IN" style="mso-ansi-language: IN;">0,0</span>19</div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: dotted windowtext .5pt; mso-border-top-alt: dotted windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.05pt;" valign="top" width="121"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="IN" style="mso-ansi-language: IN;">0,0</span>26</div>
</td>
</tr>
<tr style="mso-yfti-irow: 19;">
<td style="border-bottom: none; border-left: solid black 1.0pt; border-right: solid black 1.0pt; border-top: none; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 171.5pt;" valign="top" width="229"><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 6.0pt; mso-list: l2 level1 lfo1; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";">
</span></span></b><b style="mso-bidi-font-weight: normal;">PENGUNGKIT</b></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85"><div align="right" class="MsoNormal" style="margin-top: 6.0pt; text-align: right;">
<br /></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="margin-top: 6.0pt; text-align: right;">
<br /></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="margin-top: 6.0pt; text-align: right;">
<br /></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.05pt;" valign="top" width="121"><div align="right" class="MsoNormal" style="margin-top: 6.0pt; text-align: right;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 20;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-bottom-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 171.5pt;" valign="top" width="229"><ol start="15" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="mso-list: l6 level1 lfo2;">Debt to Equity Ratio
(DER)</li>
</ol>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="IN" style="mso-ansi-language: IN;">2,00</span>0</div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="IN" style="mso-ansi-language: IN;">2,0</span>57</div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="IN" style="mso-ansi-language: IN;">2,07</span>2</div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-right-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.05pt;" valign="top" width="121"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="IN" style="mso-ansi-language: IN;">2,0</span>48</div>
</td>
</tr>
<tr style="mso-yfti-irow: 21;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 171.5pt;" valign="top" width="229"><ol start="16" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="mso-list: l6 level1 lfo2;">LT Debt to Equity Ratio</li>
</ol>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85"><div align="right" class="MsoNormal" style="text-align: right;">
1,634</div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
1,549</div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
1,546</div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.05pt;" valign="top" width="121"><div align="right" class="MsoNormal" style="text-align: right;">
1,546</div>
</td>
</tr>
<tr style="mso-yfti-irow: 22;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 171.5pt;" valign="top" width="229"><ol start="17" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="mso-list: l6 level1 lfo2;">Debt to Total Asset
Ratio</li>
</ol>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85"><div align="right" class="MsoNormal" style="text-align: right;">
0,674</div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
0,676</div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
0,672</div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.05pt;" valign="top" width="121"><div align="right" class="MsoNormal" style="text-align: right;">
0,988</div>
</td>
</tr>
<tr style="mso-yfti-irow: 23; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 171.5pt;" valign="top" width="229"><ol start="18" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="mso-list: l6 level1 lfo2;">Interest Coverage Ratio</li>
</ol>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.4pt;" valign="top" width="85"><div align="right" class="MsoNormal" style="text-align: right;">
0,244</div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
0,324</div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
3,177</div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.05pt;" valign="top" width="121"><div align="right" class="MsoNormal" style="text-align: right;">
2,918</div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="line-height: 115%;">
<b style="mso-bidi-font-weight: normal;">Analisis:</b></div>
<div class="MsoListParagraph" style="line-height: 115%; mso-list: l4 level1 lfo3; text-indent: -18.0pt;">
<span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span>Likuiditas</div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify; text-indent: 36.0pt;">
Aspek likuiditas perusahaan dapat dilihat dengan memperhitungkan Current
Rasio dan Quick Ratio. Rasio likuiditas ini bermanfaat untuk menegtahui
kemampuan perusahaan untuk memenuhi kewajiban kewajiban jangka pendek. Semakin
besar hasil perhitungan rasio tersebut perusahaan tersebut semakin baik. Maka
dari hasil perhitungan rasio untuk PT Indah Kiat Pulp & Paper, Tbk. adalah
cukup baik setelah melihat hasil perhitungan rasio-rasio berikut:</div>
<div class="MsoListParagraph" style="line-height: 115%; mso-list: l1 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span>Current Ratio</div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
Current Ratio adalah rasio yang memperhitungkan aktiva
lancar dengan hutang lancar. Dari hasil perhitungan PT Indah Kiat Pulp &
Paper, Tbk. current rasio nya sudah baik karena hasil perhitungannya lebih dari
satu. Berarti perusahaan ini mampu memenuhi kewajiban lancarnya walaupun pada
setiap kuartalnya mengalami penurunan.</div>
<div align="center" class="MsoNormal" style="line-height: 115%; text-align: center;">
<span style="mso-no-proof: yes;"></span></div>
<div class="MsoNormal" style="line-height: 115%; text-align: center;">
<img alt="" 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<div class="MsoListParagraph" style="line-height: 115%; mso-list: l1 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span>Quick Ratio</div>
<div class="MsoNormal" style="line-height: 115%; margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
Rasio ini memperhitungkan aktiva lancar dikurangi
persediaan kemudian dibandingkan dengan hutang lancarnya. Hasil perhitungan
quick ratio pada PT Indah Kiat Pulp & Paper, Tbk. dari kuartal I sampai
kuartal III terbilang kurang baik karena kurang dari satu sehingga perusahaan
ini tidak mampu memenuhi kewajiban jangka panjangnya. </div>
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/></div>
<div class="MsoNormal" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="mso-list: l4 level1 lfo3; text-indent: -18.0pt;">
<span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span>Aktivitas atau Efisiensi</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
Aspek
efisiensi suatu perusahaan untuk melihat efisiensi suatu perusahaan menggunakan
asetnya. Berdasarkan perhitungan rasio aspek efisiensi dari PT Indah Kiat Pulp
& Paper, Tbk. dapat dikatakan cukup baik. Aspek efisiensi perusahaan
dilihat dengan memperhitungkan rasio berikut:</div>
<div class="MsoListParagraph" style="mso-list: l3 level1 lfo5; text-indent: -18.0pt;">
<span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span>Total Aset Turnover</div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
Rasio ini memperhitungkan penjualan dengan total aset yang dimiliki
perusahaan. Dari hasil perhitungan total aset turnover untuk PT Indah Kiat Pulp
& Paper, Tbk. kurang baik karena nilanya kurang dari 1 karena semakin besar
nilai rasio ini berarti semakin baik. Akan tetapi hasil perhitungan pada rasio
ini bertendensi naik.</div>
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<img alt="" 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" /></div>
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<div class="MsoListParagraph" style="mso-list: l3 level1 lfo5; text-indent: -18.0pt;">
<span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span>Account Receivable Turnover</div>
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Account Receivable Turnover adalah rasio yang memperlihatkan berapa
kali dalam suau periode suatu perusahaan dapat mengumpulkan penjualan
kreditnya. Dari hasil perhitungan PT Indah Kiat Pulp & Paper, Tbk. mengalami
kenaikan dalam pengumpulan penjualan kreditnya, berarti perusahaan memiliki
rasio A/R turnover yang cukup baik.</div>
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<img alt="" 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rXCK/5MzHwZUWePinRdd9u2be12O/Mzt1qtsbGxzc3NzM+MXOQWXhsbG+Pj42KAvrpGWDcnnJiYiD6J//PW8RNYwDr9f1vkIgP/hSNyRBwf545ardbg4KA60zaaelHbtmdmZuLcJgor//BS36ZdnrCn4VWcOiPCq4BFJgovmVNx7shxnB07dmzZsiVmY8p/UcLLaPmHl7ouhXyji/9UxVtW9CN+/vnnwcFBMaFyaGhIvOHEm29qaspSTE5OttttcQbt+G7Cqzh1RoRXAYtMFF5yqcvAO9JueWJiYmVlRW2gyXOqv5dTcbdv3y5/6DjO3Nzc+Pi4epsRbwMUUM7hZVmW2uxvNBribeS67tatW+W7X+sayMPESeTbPex/UXl86vAqVJ1h4VXMIhOFl23bIokC70glH43JvAsML7XL6TjO6OioDC/ROaXlZa6cw+vo0aNqs1++5xzH+fLLL6emptrttnxDO46jtQjUN5//jeg/PnV4FarOsPAqZpHxw0v9YeAdBV5LxlNgeMmo1c5PeJVA/t1Gx3HURrv4dE1PT29ubk5PT6+uroo3nOu68n0s/9eN+LwFHt9Nt7E4dUZ0GwtYZPzwUrdHCLsj+XLZjZW7WBFeVZN/eHl/fPUjft5oNLZv3y6aCY7jHD16dPfu3Z7SWxHHd2wsBB7fTXgVp86I8CpgkTHDS3swH3ZH/nrkH8WDPNmuFD1Edb1Muo0lU4jwUp8oi9+Lt7vrugMDA/INbdu2fPIqPpDam090bdSPmXZ8l+FVkDqjw6toRYaFl/YNgDa8K+yOZPHqOWXPUT6br9VqaiNL/HBubu71119Xw8t/mzBItQaporA6/i8CaAgv5I/uG1IgvAAYifACYCTCC4CRCC8ARiK8ABiJ8AJgJMILgJEILwBGIrwAGInwAmCkWq1mHTt2rAYARjl27Nj/AW2hgnGcbBmhAAAAAElFTkSuQmCC" /></div>
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<span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span>Average Collection Periode</div>
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Rasio ini memperhitungkan account receivable dengan penjualan kredit
harian. Hasil perhitungan dari rasio ini untuk PT Indah Kiat Pulp & Paper,
Tbk. sebenarnya cukup bagus karena setiap kwartal mengalami penurunan karena
untuk rasio ini semakin pendek semakin baik.</div>
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<img alt="" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAaEAAAD7CAIAAABMqLywAAAXGUlEQVR4nO3dz2seR57H8efki07PTZfoZgg+Kn+AL4JAsODxrsMihTn4EhZmBoMP2ZgQ98aOn8zYg1i0yRy8CLOZmIZksj6YTAhi8suxmDbGEIvEJMEOQhgnT0ISEivCPJjaQyU1par+Uf3jebq7+v3CB/vxo67vI3V/1FXdXdVbW1sbAoCP1tbWesPhUACAj4bDIRkHwFtkHACfkXEAfEbGAfAZGQfAZ2QcAJ+RcQB8RsYB8BkZB8BnZBwAn5FxAHxGxgHwGRkHwGdkHACfkXEAfEbGoQJBEPR6vV6vt7a2lvTKNFv3QLUfystvkaOuZ9zOzs78/HzvV1euXKm7omkzvgO9Xm9ubm53dzfXRurNuMFgINs6fvz4pNsSQkRRtG/fvp6l2k9a7Yci47qbccb+Op2DpDnUrm/o9/t37twpsJ2JZpz6YS0uLo7H45TWJyoMw9hvWrFfD0k4j6tK1zNO/uz7/f6jjz5a7T7afHrA6SewYRi2K+OmTGWcKmM0Gs3MzBgvNgoZ19GMU920xcXF5557zj7aPaafwJb/yB3POL22vL8epoOM62jGqf1ybW3NPn70gSo9BWKPNKP/YhyE8n/l3q/GWeQ29VMAye4v2++xW0kvwKZ2epfuuT0CZRwq7hnnUqfxHrkF9X2z/yupLcey5cm73mj6dy8249TPyMi4wjtG4Q8l6d+utbU1Mq6jGSf3A7mHqUTT99HYIFB7rdpdYg8/vdurdmXZI1a7ctJwmP21sdQBk1mAQY/vzJ0+duO9vYerY8Zl1mlfAFHfq7wZ51628XPJ/O65Z1zhHaPMh0r6Htpb64juZpzaKe2kUPuB+p2p75eZv2/VMaCSMTanZMYZv/aNjav9VRWgn3vKL3EpIOmz97I6qmpTqoDYfHTJOJc61XuMoS5ZpPs1h7xlqxeTTt5jvyex59GqxTI7RiUfKvZXIBnXIfbpmL3v2nu8Sge5n9kZJOKCSd+V03cyY89WzamjQm1cvuJYgMEx42LPbUVc9GcmmkudSc3Z7aZnXJmyk17UpV9zcP+8InXHKPahkt5m//7uju5mnN5Rla/EdjeM7qrapeQ/k0bKJHtXdh9rSzpUjGh2LCCl0ZSMMwLdfl19ozIzzqXOpOYUx4wrU3b6D8t4gy029VJ+LiltFftQSW9jPK5zGWd3VKXM7qraV4zeU7FdOWk8rhd3dqlTR6ljAQbH8bikTLFPFjIzzqXOzMumjhlXpuyUH5b9htifiFFq+s/FPeMcP1RDbiFslI5mXMqvYsnurvb7/c3NzaTRMccrcfqunH7amHJBI/aWhby3U7jcRp957uDeV3WpM3b0M/YNJc/j0vuq7hnn8lkK7BhlPhTncbaOZlzS9Smd6sSp/WM4HBqjY0l3DBhid2Wj22u0ZURDUo/SsYCUklK+MHMMSB3A7n3VlOYy31PVeFxK2aKijCuzY5T5ULHt5rqM7p8uZlz6uI99gmP3O/TEUe+37yRIv9Bpl6E3lN7Fi73Om1JALPWF9i1ddm8u9jpMrquoLnXa75HNxV7wUQWntJ637KQfls4l4xw/r3vGuX8ou12uq3Yu49J3YvsKvdi7lyR1FmyZu3LK6WT6zXdS0l3Ejjt0yo1UKuNS3pNy+hn7ikudSe9Rv1SM70bS/XGFy87cPYRzxpXZMcp8qNh2H3vsMeOWo+7oYsYZ96AZYq856uN3sbu+cfUg6Wb3lF251+vNzc1tbW3J1pPuHdG/JPbF2AJS2KeK9umtMXxpb9wl49zrjA0yKXaemKS2CpQtqss4l8+bK+McP1Tsd0ntSGQcmiX49Ub89HElAEnIuEaz72Xp+PgxkBcZ12gut5sCSEHGNV3sEHJHJoACyiPjAPiMjAPgMzIOgM/IOAA+I+MA+IyMA+AzMg6Az8g4AD4j4wD4jIwD4DMyDoDPyDgAPiPjAPiMjAPgMzIOgM9cM05Oui2nLTNmi09ZoBMA6uWUcVEUHTly5NChQ3rGMU0jgObLzridnZ2FhYU7d+4MBgMyDkC7ZGdcEARybRQj45h3G0DzZWRcFEX79++Xq22qjNOFYRi72rx08eLF4a/Onj07BBrg4sWLFR5CaLhhesbZ60IZ692NRqNHHnnEZbnilFYAYEIyMk5X4DzOaKlIgQBQQpGM01fDcww4QcYBqEOOjCvf0hRaAQAdGQfAZ2QcAJ+RcQB8RsYB8BkZB8BnZBwAn5FxAHzmmnH6/HFi7zNextNdKS2VqhQA8nPKOGP+OP0Z1SiKZmdneV4VQDNlZ5w9f1wYhvrcv4PBwOVUjowDMH3ZGWfPHxcEgZ5x6g2ZLZWuFgDyyci42Pnj3DNOnz/upZdeqnIOMKAo5o/rlGGB+eOMjKulr3r982+fvXD90sZWhdsE4J+MjNOp8zj9OkNd1xyeXt144uT6EyfX12/crXCzADxTJOPE3vM7x/Ucqs24ly/fkhk3OPX37W/uV7hlAD7JkXHlW6pwa/d3x0dXPpIx9/TqxoPxwwo3DsAbbc04IcSt7R8Gp/4uY27l0ifVbhyAH1qccUKISxtbMuMYmAMQq90ZJ4Q4HX7MwByAJK3PuPu7Y3WNlYE5AIbWZ5wQYvub+wzMAYjlQ8YJIdZv3GVgDoDNk4wTQqxc+kQNzN3a/mGibQFoi+yMkzPH9Xq9fr8vn2fY2dmZn59X9wDrz3Wlt1RNyQkejB+qgbmjKx/d3x1PtDkArZCRcaPRaGlpaTweC+1RfJlxjo836C2VrDWTPjB3Ovx40s0BaL58z3LJZ+8bm3Fi78AcT+wDyNFXVX1So69ay/OqKRiY84mcYOb9m/fqLgRtleM8LgiCxcVF2W9VwjCcm5uTE8zZapk/7sXhH/41uCxj7l+Ct04Pz06nXVTuuTP/dejkO0+cXD908p0KN8v8cZ0ydM84fRmH9BeTWipYY34MzHlAv4j07IXrdZeDtsrIOH3phthTtvTzOKOlkrXmwsBc2+ljDl99/3Pd5aCtMjJOH3pTWTYajWZmZowXXVqqrGo3DMy118anX3NTNyqRo69avqUptKLjjrmW+ur7n58cvsfDeaiEzxknGJhrp2cvXOc3E6riecYJBuba5rV3b6ufFyMMKM//jBMMzLWHPrfza+/errsc+KATGcfAXCvoa3Rwswiq0omMEwzMtYE63X5y+B43i6AqXck4IcT7N+8xMNdY+rDpxqdf110O/NGhjBNCnH/7MwbmGuir739mJmdMSHbG2fPHib1rSMvJSFxaqqDech6MHx4/f42BuUbRfyisyIHKZWRc7Pxx+jOqURTNzs427XnVFPr9pc//5Ubd5eCfN4twco1JyNFXVfPH6Q+x6q9ntlS4ymrpzwlxg0K9bn75HYOkmKgcfVWVa+qETv2zXRkntIG5J06u3/zyu7rL6aj7u+Onzn7AzSKYqBzncWr+OPeMq2X+OBcvDv/wb8GlX7pIwd/+88y5uivqot+88EYtPwLmj+uUYYH544yMa11fVdIH5jiJmL63rm2rU+nrn39bdznwVkbGxc4fp19naN01Bx0Dc3XRb8k+//ZndZcDn2VkXOz8cWLvvSNNW88hFwbmpu/B+OHv/vwPbhbBdOToq5ZvaQqt5KXfnPXU2Q++++lB3RX5T78Te/ub+3WXA891PeMEA3PTdf3zb9WJ81vXtusuB/4j44RgYG5avvvpgbpZhJkRMB1k3C8YmJsCNcHvU2c/4EE6TAcZ9wsG5ibt0sYWv0UwfWTcPzEwNzm37/2obha5sP5F3eWgQ8i4PRiYmwR9Hubj569xswimiYwzMTBXOVaDRo2yM07d7isfVhV7bwzWn9XPbKmakieMgblqsRo06pWRcWr+OJlr8rlU+XfHxxv0lsoWOy36LQ4MzJXBatCoXY6+qppfxPuME3vnNWNgrjBWg0btXDNOzzWjr9rq51VT6IsZMzFGAawGjSZwzThjPiVFTUYS+1WNnT/O0fIL/ycP0cWTb58886e6y2mTE2dWD518R373/v3U/9Zdzh7MH9cpQ5eMU7Nj2v+lr+2Q2VLBGuujD8xx04M7VoNGc2Rn3GAwSLlymn4eZ7RUpMC66QNzzHTmiNWg0RwZGRdF0b59+9TQm4yz0Wg0MzNjTyqX2VJ1ZU+VPq7E8saZWA0ajeLUV62qpSm0MiHq+iAnJulYDRpNQ8Y5YWDOBatBo4HIOFcMzGViNWg0EBmXAwNzKVgNGs1ExuXDwFwsVoNGY5Fx+TAwF+t0+DGzGKCZyLjcGJgzsBo0moyMK4KBOYXVoNFw2Rlnzx8n9q4hLScjcWmpgnobg4E5wWrQaIOMjIudP05/RjWKotnZWV+fV03BwJxgNWgIIbRZ14y/N0SOvqqqPgxD/QnWwWDg8qk8yzjR+YE5VoOeBPmgpOPc2pM2GAzsPpytWMbt7OwsLCyo06P05+LLcM04ff44Y54lx0/lX8aJvevpdWpgjtWgJyQIgqNHj+7fv9/xMfDJ0UMnDMOUY7ySjJsc14zTc80949o+f5yL37zwRgfnmFMz6w2Cv50enq27nHzKzB93/fNv1bRRlfw5uvKRWuZCHvabm5v6PNt6P0kdekEQ6KupyC9cWlqS4+P6rBn9fl/miDop08/LjO0oURTF5qw+EK8qjM04e8vqa/v9vvyMejF6N9FoYjQaHThw4Jlnnsk1Ka8yLDB/nJFxne2rSvpcaR0ZmOvyatDVBpwazZQbj6LoyJEj4/FYHw4Kw1AeferER71NCDEYDK5cuSK7WUmz2C4uLl69elV+iTGYbmzH+Cqjf6oPvut/tzPO3rI90aRxHqe+0G5C77+7T+amZGec3U9O+qiZLbmX1S63tn/ozmQbHV8N+vUPv6w8416+fEtuXIWFngjq7yo41CmSurHB7vfp70nKOHs76stjMy5pIN7OOHvL9gZjMy62CXkeJ3NN/7ujjIyLnT9OJJyyZrbkXlbr6Kc2Hq+wx2rQk6N3MI3QkYe63g00TjuMvNB7mjIZ7969qzZu93xtsX1VO4DUAL2dccaWC2ecPAecYMZVyO+ME9rzTB7fSMFq0JNjpID+zyiKHn/88YMHD6rOkxFARl7oXzsYDBYXF1999VV7QClp0E38eo1RxU0URSdOnMjVVzW2bHf4cvVVybhG0AfmvLwhltWgJ8oY19Y7lTJxjDFx/ZKC3VdVVxiWl5eXlpauXr2qd8j0ywXGpQlFX34vvQOXfs1BbTnpFcdrDmRcI3g8MMdq0K2mB6jRH/QeGVcxXwfmWA261fSB9bzXJduOjKuefwNzrAaN9iLjqufZwJzeAX/t3dt1lwPkQ8ZNhJ4Lz164vn7jbktnjmQ1aLQdGTcp+sCcuqHs9Q+/vH3vx7pLy4HVoNF2Thknr+aqS8X6ReWe9aRbSktli22bly/fSnpE8eXLtzY+/brh3VhWg4YHXJ/l0h9n0+cgydVS8TJba/ub+5c2ttRFSftBxdPhx29d227gKRKrQXumwJ1lfnDtq5JxJd3fHb9/897KpU/UXWbGn9/9+R8X1r9oyFVLVoOePqN75D7TpOPMa2RcBjvjeF61sFvbP1xY/0I9+Gn8eersByuXPnn/5r0ab0NjNejp008d5LOreU8j0pFxGYypV5T0qU66MH9cGSfP/On3p/5HzUAXk3cv/PW3p9aeP7Myzar+48X/VgX89tTaNJuejjLzx02O0T3SZ/UwBr6N2eJSnoLSX1xeXibj0iRlnD0tVEpLRQrshgfjhxuffv3y5Vtqcl3jz9OrG+ff/mwKK/uxGnRd9IxTj6PHTvFmPDCf/jS7PpNS155wkMpmnPuUdWSco9v3fnz9wy/VelfGnyeH7/3xjc3J3XDHatB1iR0Cip3izX3mNX0CEvqqifQpkuWEAfpEV+6/Gci4vL776cH6jbt/fGNTXd+c9A13rAZdo9hLebFTvLnPvEbGCe4Bbovrn397/u3PkibaruSGO1aDrldsxsVO8eY+85oxyxt91Ym3NIVWvDehG+5YDbp2Sbdk2dOuxWacSJ7cTb6yurp6+PBhMm6yLU2hle6o9oY7VoOGr8g4H5S84Y7VoOExMs4rX33/81vXttW1UfvP83+5cWljSz9TYzVo+I2M85P7DXdqaO+psx8wwS/8Q8b5L/2GO/Wna6tBoyPIuA5JueGug6tBoyOcMs6YP07svUrtOEECGdco+g13p8OPuVkEvnJ6zsGYP05/CM5eGjalpUoqBgB3RZ5XjX0yzqWlwlUCQDFFMs54hk5fJTu9pcJVAkAxk8045o9DAzVz/jhMyLB8xtFXBdBYRTIudoYDl5ZK1goAeWVnnD1/nEiY4SCzpWpKBgBnrudxlbQ0hVYAQEfGAfAZGQfAZ2QcAJ+RcQB8RsYB8BkZB8BnZBwAn+XOOGM1b3uB25SWClUIAMUVzDjHZxuMlvJ+CQCURMYB8FnZvqp72JFxAKav1DWHMAzn5uZ2d3eT3sD8cWgg5o/rlGGZjNMXdnBpqVgrAFBYqYzLPI8zWirWCgAUljvjRqPRzMyMHIxzDzhBxgGoQ6nzuLwtTaEVANCRcQB8RsYB8BkZB8BnZBwAn5FxAHxGxgHwGRkHwGdFMk5fQHptbc29pfzlAUApRZ5zUM+oRlE0OzvL86oAGit3xoVhqM/9OxgMHE/lyDgA05c744Ig0DMuCAIyDkBjTTbjmD8ODbS6ulrqoEGrDEtmnE991eZXKNpQJBWiUXJnnH6dwbNrDs2vULShSCpEo+TOOLH33hGf1nNofoWiDUVSIRqlSMYV88orr0yhlTKaX6FoQ5FUiEaZXsYBwPSRcQB8RsYB8BkZB8BnZBwAn5FxAHxGxgHwGRkHwGcdyjj3KVJq0fDybGUKjqLoyJEj4/G42pKEEKPR6MCBA7u7u5VvGS1VT8bt7OzMz8/L58D0STfLbHBhYSF9I/YxmXSUNrC89EBpSMGGlLiRX+tS9mg0mpmZ0aeBSKc3OhgMjh8/7vJZ4LGaM07fy0tucBIZ15zyHDOu3oINSRmn4syl7CAIjh49un//fsdTM7tRMq7jas44fWomdczIX91yj5edmrt3787MzMhZAPr9vtxf5b67tLTU0ywuLo7HY7kF4/0FMq455TlmXL0FG5IyTk0lHVu28bkWFhY2Nzf10z21Tf3vap6I5eVl9WIQBKurq/Pz8/pnSSkYXqoz43q9nt4HCcNQ7oVRFB08eFDu9MZ0dfrb5EbU0ZL0u1q9P2/GNao8l4yrvWBDUsYNBgMZWLFl69SwnYrF2IzT+7lBEMzNzamMkz1izuO6rM6MO3funN4HUbtsEARvvvnm0tLSeDxWx0MQBMbJhb7v2vux/f68Gdeo8lwyrvaCDbEZp78YW3bsd0ClWGzGqdg1tk/GQdTeVw2CQO9ByCPw2LFju7u7x44d29rakvtrFEXqMFC/21OOydj3F+irNqc8x75qvQUbYjNOX/MoqWz15aqDrBa6JOOQV/3XVeXFL/l6GIbLy8vyjCMIgnPnzp04cUJo/SP5/szzjtj3F7uu2pDy3K+r1liwIXb4X7+2kFS23aj6pxxJVKeisluqz0dNXxWG+jNOHxGXf5dHThRF+/btU8fDYDBQg8ryoDX2XdmZ0g9F4/3FMq4h5blnXI0FG+wrFcZtcUllqwr17avuqrq8MBwO9VM2+eLq6urhw4f1jLM/CzqlQ/cAo3aZsQhUjozDlNBnRC3IOAA+I+MA+IyMA+AzMg6Az8g4AD4j4wD4jIzrKP3+WMc7jYE2IuM6ioxDR5BxHUXGoSPIuI4i49ARZFxHkXHoCDKuo8g4dAQZ11FkHDqCjOsoMg4dQcYB8BkZB8BnZBwAn5FxAHxGxgHwGRkHwGdkHACfkXEAfEbGAfAZGQfAZ2QcAJ+RcQB8NhwOeysrK0MA8NHKysr/A4ZOFS5I/zjqAAAAAElFTkSuQmCC" /></div>
<div class="MsoListParagraph" style="mso-list: l3 level1 lfo5; text-indent: -18.0pt;">
<span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span>Account Payable Turnover</div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
Account Payble Turnover adalah rasio yang memperlihatkan berapa kali
dalam suau periode suatu perusahaan dapat mengumpulkan piutangnya. Dari hasil
perhitungan PT Indah Kiat Pulp & Paper, Tbk. mengalami kenaikan dalam
pengumpulan piutang, berarti perusahaan memiliki rasio A/P turnover yang cukup
baik.</div>
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<img alt="" 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" /></div>
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<span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span>Average Payment Periode</div>
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Hasil perhitungan dari rasio ini untuk PT Indah Kiat Pulp & Paper,
Tbk. sebenarnya cukup bagus walaupun setiap kwartalnya mengalami fluktuatif.</div>
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src="data:image/png;base64,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" /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoListParagraph" style="mso-list: l3 level1 lfo5; text-indent: -18.0pt;">
<span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span>Inventory Turnover</div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
Rasio ini memperhitungkan harga pokok penjualan dibagi dengan
inventory. Dari hasil perhitungan dapat dikatakan sudah cukup baik walaupun
masih kurang efisien. Namun jika kita tarik garis tren pada grafik hasil
perhitungan dari setiap kwartalnya rasio ini bertendensi pada kenaikan.</div>
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<span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span>Day Sale Inventory</div>
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Rasio ini menunjukkan berapa lama penjualan persediaan. Rasio ini untuk
PT Indah Kiat Pulp & Paper, Tbk. kurang baik karena mengalami penurunan di
setiap kwartalnya. Semakin tinggi rasio ini maka akan semakin baik karena
menandakan perputaran penjualan yang tinggi.</div>
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src="data:image/png;base64,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" 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<span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="mso-ansi-language: IN;">P</span>rofitabilitas<span lang="IN" style="mso-ansi-language: IN;"></span></div>
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<span lang="IN" style="mso-ansi-language: IN;">Rasio ini dipakai untuk mengukur kemampuan
perusahaan untuk menghasilkan keuntungan.</span><span lang="IN"> </span><span lang="IN" style="mso-ansi-language: IN;">Dari hasil perhitungan rasio yang
berkenaan dengan aspek profitabilitas dapat disimpulkan bahwa PT Indah Kiat
Pulp & Paper, Tbk. cukup baik.</span><span lang="IN"> </span><span lang="IN" style="mso-ansi-language: IN;">Adapun hasil perhitungannya sebagai berikut</span>:</div>
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<span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Gross<span lang="IN" style="mso-ansi-language: IN;"> Profit Margin</span></div>
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<span lang="IN" style="mso-ansi-language: IN;">Rasio ini memperhitungkan
operating income dengan penjualan.</span><span lang="IN"> </span><span lang="IN" style="mso-ansi-language: IN;">Hasil dari perhitungan dari<span style="mso-spacerun: yes;"> </span>PT Indah Kiat Pulp & Paper, Tbk. dapat
dikatan cukup bagus karena lebih dari 10% namun dari hasil perhitungan
mengalami </span>naik turun di setiap kwartalnya.</div>
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src="data:image/png;base64,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" /></div>
<div class="MsoListParagraph" style="mso-list: l0 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span lang="IN" style="mso-ansi-language: IN; mso-fareast-language: IN; mso-no-proof: yes;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="mso-ansi-language: IN; mso-fareast-language: IN; mso-no-proof: yes;">Net
Profit Margin</span></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="IN" style="mso-ansi-language: IN; mso-fareast-language: IN; mso-no-proof: yes;">Rasio ini memperhitungkan laba bersih perusahaan dengan
penjualan.</span><span lang="IN" style="mso-fareast-language: IN; mso-no-proof: yes;"> </span><span lang="IN" style="mso-ansi-language: IN; mso-fareast-language: IN; mso-no-proof: yes;">Dari hasil perhitungan PT Indah Kiat Pulp & Paper,
Tbk. </span><span style="mso-fareast-language: IN; mso-no-proof: yes;">Net profit
margin untuk </span><span lang="IN" style="mso-ansi-language: IN;">PT Indah Kiat
Pulp & Paper, Tbk. </span>mengalami naik turun. <span lang="IN" style="mso-ansi-language: IN; mso-fareast-language: IN; mso-no-proof: yes;">Dilihat
dari hasil perhitungannya sudah cukup baik karena rasio ini semakin besar
semakin baik.</span></div>
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<img alt="" src="data:image/png;base64,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" /><br />
<span lang="IN" style="mso-ansi-language: IN;"></span></div>
<div class="MsoListParagraph" style="mso-list: l0 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="mso-ansi-language: IN;">Return
On Asset</span></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="IN" style="mso-ansi-language: IN;">Rasio </span>dip<span lang="IN" style="mso-ansi-language: IN;">erhitungkan </span>dengan membagi <span lang="IN" style="mso-ansi-language: IN;">laba bersih</span><span lang="IN"> </span><span lang="IN" style="mso-ansi-language: IN;">(EAT) dibandingkan dengan total aset yang
dimiliki perusahaan.</span><span lang="IN"> </span><span lang="IN" style="mso-ansi-language: IN;">Dengan total aset yang dimiliki PT Indah Kiat Pulp
& Paper, Tbk. mampu meemproyeksikan laba </span>kurang<span lang="IN" style="mso-ansi-language: IN;"> dari 1</span>2<span lang="IN" style="mso-ansi-language: IN;">%.</span><span lang="IN"> </span><span lang="IN" style="mso-ansi-language: IN;">Maka
dapat dikatakan perusahaan ini </span>memiliki ROA yang kurang<span lang="IN" style="mso-ansi-language: IN;"> bagus.</span></div>
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src="data:image/png;base64,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" /></div>
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<span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="mso-ansi-language: IN;">Return
On Equity</span></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: 36.0pt;">
<span lang="IN" style="mso-ansi-language: IN;">Rasio ini biasanya diperhatikan investor
ketika akan membeli saham.</span><span lang="IN"> </span><span lang="IN" style="mso-ansi-language: IN;">Nilainya semakin besar semakin baik.</span><span lang="IN"> </span><span lang="IN" style="mso-ansi-language: IN;">Dari hasil
perhitungan rasio ini PT Indah Kiat Pulp & Paper, Tbk. memperlihatkan </span>ROE
yang kurang<span lang="IN" style="mso-ansi-language: IN;"> baik </span>karena<span style="mso-ansi-language: IN;"> </span>kurang<span lang="IN" style="mso-ansi-language: IN;"> dari 12%.</span><span lang="IN"> </span></div>
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<img alt="" 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" /></div>
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<span lang="IN" style="mso-ansi-language: IN;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span>Earning Power<span lang="IN" style="mso-ansi-language: IN;"></span></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: 36.0pt;">
<span lang="IN" style="mso-ansi-language: IN;">Rasio ini biasanya </span>menunjukkan
kekuatan laba suatu perusahaan. Semakin tinggi rasio ini maka semakin baik
kinerja perusahaan. Dari hasil perhitungan rasio ini PT Indah Kiat Pulp &
Paper, Tbk. memperlihatkan earning power yang kurang baik karena kurang dari 10%.</div>
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src="data:image/png;base64,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" /></div>
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<span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span>Leverage</div>
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Aspek ini
untuk melihat atau mengukur komposisi modal perusahaan untuk membiayai aktiva
atau dapat dikatakan juga untuk mengukur resiko kemampuan perusahaan membayar
hutang. Dengan memperhitungkan rasio yaitu Debt to Equity Ratio, LT Debt to
Equity Ratio, Debt to Total Assets Ratio dan Interest Coverage Ratio.
Perhitungan rasio-rasio ini untuk<span style="mso-spacerun: yes;"> </span>PT Indah
Kiat Pulp & Paper, Tbk. sebagia berikut;</div>
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<span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span>Debt to Equity Ratio</div>
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Rasio
ini menunjukkan seberapa besar modal perusahaan yang dibiayai dari hutang.
Semakin tinggi rasio ini maka semakin jelek kinerja perusahaan karena semakin
tinggi risiko yang dimiliki perusahaan. Debt to Equity Ratio PT Indah Kiat Pulp
& Paper, Tbk. kurang baik karena nilainya melebihi 1 dan mengalami kenaikan
terus disetiap kwartal.</div>
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<img alt="" src="data:image/png;base64,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" /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l5 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span>LT
Debt to Equity Ratio </div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: 36.0pt;">
Rasio
ini menunjukkan seberapa besar modal perusahaan yang dibiayai dari hutang.
Semakin tinggi rasio ini maka semakin jelek kinerja perusahaan karena semakin
tinggi risiko yang dimiliki perusahaan. </div>
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<img alt="" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAbAAAADgCAIAAADt1aQ+AAATW0lEQVR4nO3dT4gUZ/7H8TnNxZM3L5mbEDwmNy9eBgJhGlqYsMyE38HL5hIQPORnDrHY/Ons6jKH2SQHoZnDRho2v+AhBFkkybojQ0oGIcpGksWRQUTTCbok6iCN1O/wlN99rD9PP/VUVde/94s5aE911bd6pj7zVFU/354bDocDAOi84XA4NxgMAgDovMFgQCACQBAQiAAgCEQACBGIABAiEAEgRCACQIhABIAQgQgAIQIRAEIEIgCECEQACBGIABAiEAEgRCACQIhABIAQgdhOnufNzc3Nzc0Nh8Oqa6mFpr8gTa+/KQhER6PRSP2CnjhxQj3y6NGjl156ac5IFk5bW8TCwsLe3p5DeTU/fnzfn5+fT9zlkgru9/vmH4GztH3Zv3//zs5OUVspr37oCERHswlEpdfrTSaTTOVZBqIczOZNWC5mb/aBGH9Bitopw7445FdaVTX/C9caBKKjeCBGZPoNTlybfqRlPWibEohFrbDCGhLXIz/QrOPEOrwyXUYgOppBIAZBMB6P9+3b5zA0IBBnVkPaeuQkN9MPrg6vTJcRiI5mE4j6tyJHSOQs23CGpS+pX5SUI1YXr3bqYvFzxqm7bH/Y61sfDofyF0I2IXu6ubkZf3Hii6lHEndqfX1dLnroazNXm+kkV/8LF/+JG17qtF8nhxcfBgSio5kFohxCU7NMX0C2HicncYUEYuJ354oYciZek3355ZfVE8sIxOFwKIvpP4j42mz2RTYhhaX9UOQHlzUQ3V58GBCIjmYWiJILEmTxNcefrh976kE9X2SxnKfMsl05pPWtGHY87UaEvvuyC7LRyGgxslimQEzbKXkw/ucn7Wpg4npkc5G/UpGVxEPTfrzp/OLDgEB0VFUgyn/1Iy3+YDxNgqSjPU8gxpM6bSuGFaYFYtrK4xfmig3EIBZSMkJPe4kMd5mnvmvKvqrIknlefBgQiI6qCsT4RajEI9B8AUuOojyBmHgun7gVyxXq0lYe36/CAzFy0dZ8vhykB2JiJKX9+LIGYp4XHwYEoqOqriGa3/VmDsT4sCJPIKY9N23wMnWFNgvMIBAjmZK4fnOpiefLgfHCbtZAzPPiw4BAdFTVXWbLCKvDCNHmlLmGI0R9YbnvnHVf4hNLEsduzqfMeV58GBCIjmb/PsTIJS3zECDxbumMryEa1mkfiPrKE28amG+/ugVifBhumHBieXNGHkm8cVT4NURuNLshEB1VOFNFjvb4eC1+/M8l3WWWxSwHFFPHa1JJ1rvMhuM2vpuJd5njN1vNN6Nt9j3+jp+08+W0fYm/DvHN6T/fqVUZhsZZX3wYEIiOprZjcAvERGkXueIiR8v+/ftffPHFtAqVyHvZ0qpNXMwwfds8h9dwJTR+jmne06xvVzS8j0//Vtq72Q37MvU9SWlvG7SpKl6/84sPAwLRUVqExa+s5wlEwwAqcoU+cuqkvqsORX3J+Aojx1XaUMiwWKR4m8v5NoGYuFHzzSJZzDChxfxE+ZYex5bhnnZ/Yy7lvdkLCwu7u7uROtOqSvt1cnjxYUAgokky/ZnJg9u13UQgoklmFojcnegmAhFNMrNAdOtVg6YjENEkswlEGR5yvtw1BCIAhAhEAAgRiAAQIhABIEQgAkCIQASAEIEIACECEQBCBCIAhAhEAAgRiAAQIhABIEQgAkCIQASAEIEIACGrQFSf25D2aRvSSlP/LJ7EBwGgzqYHYr/fP3HiRL/fTwxE9V2bBwGg5mxPmRMDcTweHzp0KDIATHwQAOovVyD6vn/48GH5PEk1Kkx8EADqL28gHjx4UA0G1efYbm5uJj6YuM5z584Nnjl9+vQAaJRz587lPgBRL4OiAlGWSXzQpo6MlQNAwXIFovowb/W47/sHDhzY2dlJfNCmDqf6AaAw0wNR3kAjn8qonwjLBzbq78tJfHBqHfl3BgDysB0hzqCOqksA0HUEIgCECEQACBGIABAiEAEgRCACQIhABIAQgQgAIQIRAEJWgejQIDYIAs/zmKkCoEGspu5lbRAbBIHv+8vLy0tLSwQigKbI1dwhrRfso0ePFhcXd3Z2LFvdBAQigBrI2/4rsRes53nD4TDtWULvh/jhhx8W2akOKB/9ENtnUGqDWEaIABqksECUZdQdGJ0aLU6tw6F6AChQrkCc2guWESKABpkeiA4NYvXnVhiI2z/+cnJj+/zWbuFrBtBKtiPEGdRR+Dp/v7716qmLr566+OWV24WvHED7tDkQP/rihgrE/rtfXbt1v/D1A2iZNgfik8nTNz/5VmXia4Nv7j14XPgmALRJmwMxCIJ7Dx6/fvqSysQ3P/n2yeRpGVsB0A4tD8QgCK7dut9/9yuVie+NvitpKwBaoP2BGATBl1duq0B89dTFT7++Wd6GADRaJwIxCIKzF36QTNz6/qdStwWgoboSiE8mT09ubMtN55t3fy11cwCaqCuBGATBw73JsbXLKhOPrV1+uDcpe4sAmsUqELM2iJXpzL1ebzKxyp3ZhPLtnx/KDZaTG9vcdAags5q6l6lB7Hg8XllZmUwmaqazTWeHYIZzmbe+/0kuJp698MNsNgqgEXI1d0hrECukMaJNHTaLFeLTr29KJjKrD4DI2/4rsUGsovfCSVRhg9j/+cNnKhCXTv39f9//yyw3jdagQWz7DApvECvf9Twv8eNW0uqwrrkA+qy+109fYlYfgKCMBrHq357n2d9RCaroh3jvwePXBt8wqw+AyBWIaQ1i0z6Kz1xHpuULwaw+ALrpgZi1Qaz+SPzDmg11FLVLmeiz+v72z1uV1ACgJmxHiDOoo6pNS9tEZvUBHUcgPjer77XBN7d/flhVJQCqRSAGQRDc/+0Js/oAEIihm3d/1Wf1VVsMgEoQiP/FrD6g4wjE52xc/Dez+oDOIhCj3ht9J20Tb9z+T9XlAJgdAjHqyeSpfKAzs/qATnEMxKwdEm3qyFpDeZjVB3STSyBm7ZBoWUfWp5RKn9X3p8+uV10OgFlwP2V265BoqMOhhlKd39plVh/QKQUHorlDorkOhxrKps/q2/7xl6rLAVCu4gPR0CExosIGsZbeH/zxd955FYi9Uxfe+WCt6opQIzSIbZ9BeYGYtkxaHQ41zACz+oDuKDgQ0zok2tThUMNs6LP63vnr1arLAVAWl0DM2iHRso7Mtc/QP67dZVYf0HruI8TC66i6hCn0WX0Xr96puhwAxSMQM2BWH9BuBGIGD/cm+qy++789qboiAEUiELPRZ/WdOHuFWX1AmxCImW3/+ItcTGRWH9AmBKILfVbf+a3dqssBUAwC0dHa+X8xqw9oGQLR0ZPJ0xNnr/BZfUCbEIju9Fl9v1/fYlYf0HRWgZjWDlZN1JNZK9LbRi2vDIdDyzocqq/cjdv/YVYfusC5s1+zTA9EQztYfeayGI/HL7zwgprCHOn1YK4je/G1wKw+1EcktvR5tPpcW/XdtAGNzZplDYuLi5F+BYkPGla7b98+yxripB11po0a2J4yE4gG+qy+f1y7W3U56K60cZznefFzNT1E1LHc6/Umk+QrP+UFosRFHjUKREl3WUD+Lpk/U6X+/RDtvf6H/1OBuHTq729/sF51OZiFGvZDdA7E4PkGpp7nRYZsas1vvfWWXArTD39J0sQH9WtohvGTkOXfeOONo0eP7u3t6ful/1vtV2SjS0tLsrOe52UadQ7yBGJkHyT+PM9bWFi4dOnS/Py8ZTU2NdSZPqvv2NplZvXBbPvHX+SOXP6vY2uXVcORPIEYBEG/3x8Oh77vLy8vqyyTA1/FpVqJdPazGSHqbQDjLQH1U2ZpnSURqZJkaiBGNjoajVQWOwwbCwtE2Q2pJkg5p06rw77oerr980Nm9cFSgWkoDUeCIgJxc3NThof6fdHImtWSNoE4Go30UZHKXPlvfISoB4hsNFMgyjr1ZLdU/Agxsj/mTxHQ67Avurb0WX1r5/9VdTmor7/981axgfjRFzeC3KfMKkcSTzMLDEQ9EMoIRHk8ca/NpgeioR2sPtzVLxfqT2n3227imNWHCuUJxH6/r5Io8V5oeafMkUDUl9FPmfXrm/rVucRA9H3/lVdeOXLkSNbbLLYjxLLVoYai/Omz68zqQyXil+TU42mBmPa2GzlrlpXEb6roS0ZuT0ceNN9Uib/tRrY+GAwk32Ul+oP6fukbnXrTPA2BWLzIrL57Dx5XXRHQSHneDW7/CXc6ArEU93978vrpS8zqA/JwDkT7d0BHEIhl0Wf1vTf6rupyAExHIJbo4tU7cjFx4+K/qy4HwBQEYrnOXviBWX1AUxCIpXvnr1flrbM37/5adTkAUhGIpXu4N5FpCczqA+qMQJwFZvUBjWAViFkbxAbaZBVzwxu9DofqG0Sf1admWQGF0w9J/Y3ZiUtGpqlk7UXYSlZT9zI1iA2cXtzWB2Lw/PRVZvWhDJGmL4bhSFENBFsmV3OHtAaxDu+l7EIgBs/P6rt2637V5aBtIk1fpDNCZD5fvGuhzIEzTLPrggICMfLy+b5/+PBhaVxuGCq2qUGspfcHf/ydd14FYu/UhVMf/LnqiuCuhg1iE9sC6guk9QpUgWhuxNAFg8Lbf+mTZrrW/svGvQeP9Vl93GBBgRIbVgdauwS9/UE8EM29C7ugsEDUmzLqswgtp1h3JxADZvWhNBJzKhmlW5ccktIz1TIQu3bWXPwIUb+waD/q7lQgBkHw5ZXbzOpD4fSYkxzUz52l6SGnzImmB6JDg1j9ww8t/8J0LRCD52f1bX3/U9XloA3ib6ZRg0Q5ildXV1dWVlQ46g0Euami2I4QZ1BH1SVU4OTGNrP6gPogEKvErD6gVgjEiumz+k5ubHPTGagQgVi9re9/kouJb37y7cmN7ZMb22cv/PDp1zfl69qt+/LFyTVQEgKxFvJ8KOWxtcsqQ0lSICcCsS4++uJGsR/US5ICWRGINXLvwWM9hs5v7eoJpYfXm598O+P0NCRpI74uXr1T9Y8XDUAgtkFTkrTCr/67X1X9U0IDWAWiQz/E4NnbPnljdp11J0npQQkbVjNVsvZDDJ5NmVxaWiIQATRFrrnMaYEo84fsJ4cTiAAqV0Agxmc+yrxIAhFAg5TbD9H8rA42iEWb1LBBLHIaFN4PUe+Wodj0mLSpAQBKVVggJn6iDafMABpkeiA69EPUn0sgAmgK2xHiDOqougQAXUcgAkCIQASAEIEIACECEQBCBCIAhAhEAAgRiAAQIhABIGQViFkbxMp05l6vN5lMLOtwqB4ACmQ1dS9Tg9jxeLyysjKZTNR3bTo7BAQigBrI1dzB0DFbkcaINnXYLAYA5SkgEOMNYvXv0g8RbUU/xPYZlNf+y/O8yMdOmeuwXBIASlJYIEqDWPVfz/Ps76gEBCKAGihlhKjuw2StI9PyAFC46YGYtUGs7/vz8/PylMTGsYl1FLZPAODEdoQ4gzqqLgFA1xGIABAiEAEgRCACQIhABIAQgQgAIQIRAEIEIgCECEQACDkGYtaWsTZ1ZK0BAIrlEohZW8Za1pH1KQBQLPdTZgIRQMuUEohpLWMjaBCLRltfX3c4cFBng2IDURdvGWuuw6GGqjSo2gaVGlAtqlZiIEZaxk6tw6GGqjSo2gaVGlAtqsYI0UWDqm1QqQHVomougZi1ZayNjz/+OHvxlWlQtQ0qNaBaVM19hAgALUMgAkCIQASAEIEIACECEQBCBCIAhAhEAAgRiAAQIhCf43necDisuorpqNP3/eXl5clkUviax+PxoUOH7OcUoE3qG4h6J7FM06INK1xcXDSvJH4ATz2ka1hnYs11rjPtRTZkk3qKzU6p2VP2vYr1jarWnzZ7inZoQCA691iMr7DUQKxPneZArGGdWQNRss9mpzzPO3bs2MGDBy0HffGNEojd0YBA7Pf78UNIZk8Hz86e7ty5I9Oo1Qzr4Nmv8srKypym1+tNJhN92rUsnycQ61OnORBrWGfWQByNRmrEl7hTkb1eXFy8fv26PpCUder/Vp+KMTc3t7q6Kg96nre+vi4tPtWeJv8eoBXqHoiRD2YZjUbql9L3/SNHjsjhFDkhksXUSuTgSfs7L8s7B2Kt6jQEYj3rzBqI0mkpcad0cqlRMjQxEPXTbc/zpC+JnJgzQuyIugfimTNn9JMd+Q32PO/zzz9fWVmZTCZyeHieFxm26L/K8V/r+PLOgVirOg2BWM86MwWi/mDiTiVuTiIvMRAlwSPrJxC7pu6BuLm56XmefqqiDtfjx4/v7e0dP358d3dX/fr6vi9HhYwLDAdw4vJ5TpnrU6f5lLmGdWYKRBnrGXZKni5n8cpwOCQQYdCAQAye3exTj49Go9XVVTWW8TzvzJkzb7/9dqCdpqnlp45oEpfPE4j1qdMciDWs0z4QIzdP0nYqXpL8V10blSGwOjv2ff/AgQOcMqMZgahf8lf/VseP7/vz8/NyeEjnWjnCI7/K6pxOP24jy+cMxJrUOTUQ61anIRAjN2oibz9M2ympX1+tnDXL/ZPBYKAPBtWD6+vrR48e1QMxvqdoq/oGIhA39e8TkAeBiMbg1BVlIxABIEQgAkCIQASAEIEIACECEQBCBCIAhAhEAAgRiAAQIhABIEQgAkBoMBjMra2tDQCg89bW1v4fpYuqDynMEhcAAAAASUVORK5CYII=" /></div>
<div class="MsoListParagraph" style="mso-list: l5 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span>Debt
to Total Ratio</div>
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Rasio ini menunjukkan seberapa besar aset perusahaan yang dibiayai dari
hutang. Semakin tinggi rasio ini maka semakin jelek kinerja perusahaan karena
semakin tinggi risiko yang dimiliki perusahaan. Debt to Aset Ratio PT Indah
Kiat Pulp & Paper, Tbk. kurang baik karena nilainya mendekati 1 dan
mengalami kenaikan terus disetiap kwartal.</div>
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<img alt="" 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" /></div>
<div class="MsoListParagraph" style="mso-list: l5 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span>Interest
Coverage Ratio </div>
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Rasio Interest Coverage Ratio untuk PT Indah Kiat Pulp & Paper,
Tbk. mengalami fluktuatif, rasio ini dikatakan baik jika memiliki nilai lebih
dari 1.</div>
<div align="center" class="MsoNormal" style="text-align: center;">
<img alt="" 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" /><br />
<br />
<div style="text-align: justify;">
Referensi: <!--[if gte mso 9]><xml>
<o:OfficeDocumentSettings>
<o:AllowPNG/>
</o:OfficeDocumentSettings>
</xml><![endif]--></div>
<div style="text-align: justify;">
<!--[if gte mso 9]><xml>
<w:WordDocument>
<w:View>Normal</w:View>
<w:Zoom>0</w:Zoom>
<w:TrackMoves/>
<w:TrackFormatting/>
<w:PunctuationKerning/>
<w:ValidateAgainstSchemas/>
<w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid>
<w:IgnoreMixedContent>false</w:IgnoreMixedContent>
<w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText>
<w:DoNotPromoteQF/>
<w:LidThemeOther>EN-US</w:LidThemeOther>
<w:LidThemeAsian>X-NONE</w:LidThemeAsian>
<w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript>
<w:Compatibility>
<w:BreakWrappedTables/>
<w:SnapToGridInCell/>
<w:WrapTextWithPunct/>
<w:UseAsianBreakRules/>
<w:DontGrowAutofit/>
<w:SplitPgBreakAndParaMark/>
<w:EnableOpenTypeKerning/>
<w:DontFlipMirrorIndents/>
<w:OverrideTableStyleHps/>
</w:Compatibility>
<m:mathPr>
<m:mathFont m:val="Cambria Math"/>
<m:brkBin m:val="before"/>
<m:brkBinSub m:val="--"/>
<m:smallFrac m:val="off"/>
<m:dispDef/>
<m:lMargin m:val="0"/>
<m:rMargin m:val="0"/>
<m:defJc m:val="centerGroup"/>
<m:wrapIndent m:val="1440"/>
<m:intLim m:val="subSup"/>
<m:naryLim m:val="undOvr"/>
</m:mathPr></w:WordDocument>
</xml><![endif]--><!--[if gte mso 9]><xml>
<w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true"
DefSemiHidden="true" DefQFormat="false" DefPriority="99"
LatentStyleCount="267">
<w:LsdException Locked="false" Priority="0" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Normal"/>
<w:LsdException Locked="false" Priority="9" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="heading 1"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 2"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 3"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 4"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 5"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 6"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 7"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 8"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 9"/>
<w:LsdException Locked="false" Priority="39" Name="toc 1"/>
<w:LsdException Locked="false" Priority="39" Name="toc 2"/>
<w:LsdException Locked="false" Priority="39" Name="toc 3"/>
<w:LsdException Locked="false" Priority="39" Name="toc 4"/>
<w:LsdException Locked="false" Priority="39" Name="toc 5"/>
<w:LsdException Locked="false" Priority="39" Name="toc 6"/>
<w:LsdException Locked="false" Priority="39" Name="toc 7"/>
<w:LsdException Locked="false" Priority="39" Name="toc 8"/>
<w:LsdException Locked="false" Priority="39" Name="toc 9"/>
<w:LsdException Locked="false" Priority="35" QFormat="true" Name="caption"/>
<w:LsdException Locked="false" Priority="10" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Title"/>
<w:LsdException Locked="false" Priority="1" Name="Default Paragraph Font"/>
<w:LsdException Locked="false" Priority="11" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" Priority="22" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" Priority="59" SemiHidden="false"
UnhideWhenUsed="false" Name="Table Grid"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" SemiHidden="false"
UnhideWhenUsed="false" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" SemiHidden="false"
UnhideWhenUsed="false" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" SemiHidden="false"
UnhideWhenUsed="false" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" SemiHidden="false"
UnhideWhenUsed="false" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" UnhideWhenUsed="false" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" SemiHidden="false"
UnhideWhenUsed="false" QFormat="true" Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" SemiHidden="false"
UnhideWhenUsed="false" Name="Medium List 2 Accent 1"/>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Keiso,
Donald E., Jerry J. Weygandt., dan Terry D. Warfield. 2007. <i style="mso-bidi-font-style: normal;">Akuntansi Intermediate Edisi Keduabelas
Jilid 1</i>. Jakarta: Penerbit Erlangga.</span></div>
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alfa wardiantohttp://www.blogger.com/profile/15014813185999594736noreply@blogger.com1tag:blogger.com,1999:blog-3408308702849585144.post-6849589507969835442014-04-30T22:00:00.000-07:002014-05-25T04:03:52.630-07:00Standar Akuntansi New Zeland<!--[if !mso]>
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<span style="font-size: 28.0pt; line-height: 150%; mso-bidi-font-size: 26.0pt;">AKUNTANSI
INTERNASIONAL</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Prof. Dr. Dharma
Tintri Ediraras, SE., Ak., MBA</span></div>
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" width="320" /> </div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
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<div align="center" class="MsoNormal" style="background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto auto; line-height: 150%; margin-bottom: 0cm; text-align: center;">
<span style="background-color: #b6d7a8;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">STANDAR AKUNTANSI NEGARA </span></b><span style="font-family: "Arvo","serif"; font-size: 11.5pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><br />
</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">New Zeland (Selandia Baru)</span></b></span></div>
<div align="center" class="MsoNormal" style="background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto auto; line-height: 150%; margin-bottom: 0cm; text-align: center;">
<span style="background-color: #b6d7a8;"><br /></span></div>
<div align="center" class="MsoNormal" style="background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto auto; line-height: 150%; margin-bottom: 0cm; text-align: center;">
<span style="background-color: #b6d7a8;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kelompok
: New Zeland</span></span></div>
<div align="center" class="MsoNormal" style="background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto auto; line-height: 150%; margin-bottom: 0cm; text-align: center;">
<span style="background-color: #b6d7a8;"><span style="font-family: "Arvo","serif"; font-size: 11.5pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">Alfa Wardianto (20210524)</span></span><br />
<span style="background-color: #b6d7a8;"><span style="font-family: "Arvo","serif"; font-size: 11.5pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span class="st">Kamal Mahmud Ash-Shawaf (23210827)</span></span></span><br />
<span style="background-color: #b6d7a8;"><span style="font-family: "Arvo","serif"; font-size: 11.5pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><span class="st">Muhammad Iqbal (24210743)</span></span></span><br />
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<span style="background-color: #b6d7a8;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kelas: 4EB02</span></span></div>
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<span style="background-color: #b6d7a8;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">UNIVERSITAS GUNADARMA</span></b></span></div>
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<span style="background-color: #b6d7a8;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">DEPOK</span></b></span></div>
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<span style="background-color: #b6d7a8;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2014</span></b></span></div>
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<div class="MsoListParagraph" style="line-height: 150%; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="background-color: #b6d7a8;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="background-color: #b6d7a8;">P</span>ENDAHULUAN</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Globalisasi
saat ini terus mendorong pergerakan berbagai aspek kehidupan manusia yang tanpa
ada batas wilayah dan negara. Hal ini juga turut mendorong berkembangannya
ekonomi global serta pasar modal. Pergerakan serta perkembangan perekonomian
global dan pasar modal seperti ini dengan sendirinya menuntut adanya satu
standar akuntansi yang dibutuhkan baik oleh pasar modal atau lembaga yang
memiliki <i style="mso-bidi-font-style: normal;">agency problem</i>.</span></div>
<div style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
Saat ini,
terdapat dua kekuatan besar di bidang standar akuntansi, yaitu US-GAAP dan IFRS
yang sebelumnya dikenal sebagai International Accounting Standard Committee
(IASC). Memang, hingga saat ini IFRS belum menjadi <i style="mso-bidi-font-style: normal;">one global accounting standard.</i> Namun standar ini telah digunakan
oleh lebih dari 150-an negara, termasuk Jepang, China, Kanada dan 27 negara Uni
Eropa. Sedikitnya, 85 dari negara-negara tersebut telah mewajibkan laporan
keuangan mereka menggunakan IFRS untuk semua perusahaan domestik atau
perusahaan yang tercatat (listed). Bagi Perusahaan yang <i style="mso-bidi-font-style: normal;">go international</i> atau yang memiliki partner dari Uni Eropa,
Australia, Russia dan beberapa negara di Timur Tengah memang tidak ada pilihan
lain selain menerapkan IFRS.</div>
<div style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
IFRS
merupakan standar akuntansi internasional yang diterbitkan oleh <span id="pnj68k7lq_2"><span class="pnj68k7lq"><span style="mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast;">International Accounting</span></span></span>
Standard Board (IASB). Standar Akuntansi Internasional (International
Accounting Standards/IAS) disusun oleh empat organisasi utama dunia yaitu Badan
Standar Akuntansi Internasional (IASB), Komisi Masyarakat Eropa (EC),
Organisasi Internasional Pasar Modal (IOSOC), dan Federasi Akuntansi
Internasioanal (IFAC). IFRS juga merupakan suatu tata cara bagaimana perusahaan
menyusun laporan keuangannya berdasarkan standar yang bisa diterima secara
global. Jika sebuah negara beralih ke IFRS, artinya negara tersebut sedang
mengadopsi bahasa pelaporan keuangan global yang akan membuat perusahaan
(bisnis) bisa dimengerti oleh pasar dunia.</div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Suatu perusahaan, tentunya, akan
memiliki daya saing lebih besar ketika mengadopsi IFRS dalam laporan
keuangannya. Oleh karena itu, banyak perusahaan yang telah mengadopsi IFRS
mengalami kemajuan yang signifikan saat memasuki pasar modal global.</span><a href="https://www.blogger.com/null" name="more"></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Di seluruh dunia, IFRS telah
diadopsi oleh banyak negara s</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">alah satu negara diluar Uni Eropa
yang sudah mengadopsi IFRS untuk standar pelaporan keuangannya adalah New
Zealand. Kali ini kami akan membahas tentang standar akuntansi di New Zeland
dan bagaimana adopsi standar akuntansi internasional (IFRS) di negara tersebut. </span></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">SISTEM
PELAPORAN KEUANGAN NEW ZELAND</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kerangka
pelaporan keuangan New Zeland terdiri dari dua bagian:</span><br />
<ul>
<li><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Framework
Statuta Pelaporan Keuangan, yang menetapkan persiapan, audit dan pengajuan
persyaratan wajib untuk berbagai jenis entitas; dan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> </span></li>
<li><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Framework
Standar Akuntansi, yang menetapkan standar akuntansi yang akan diterapkan oleh
entitas dengan kewajiban pelaporan yang berlaku. </span></li>
</ul>
</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PROSES
PENETAPAN STANDAR NEW ZELAND</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">New
Zeland merupakan negara persemakmuran Inggris. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pembuatan
standar akuntansi di New Zeland dipegang oleh sektor swasta. Sampai tahun 1961 <i>standard
setting</i> dilakukan oleh NZSA, kemudian digantikan oleh Board of Research.
Pada tahun 1973 council <span id="pnj68k7lq_8"><span class="pnj68k7lq">of New</span></span>
Zealand Society mengeluarkan <i>Statements of Standard Accounting Practice</i>.
Pada 1991, NZSA, <span class="pnj68k7lq"><i><span id="pnj68k7lq_10">New Zealand</span></i></span><i>
Security Exchange</i> dan <i>Securities Commision</i> merekomendasikan
pembentukan badan mirip FASB. New Zeland tidak banyak menyimpang dari <i>true
and fair view.</i></span><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">New
Zeland merupakan salah satu negara yang paling sukses dalam menerapkan sistem akuntansi<span style="mso-spacerun: yes;"> </span>berbasis akrual<span style="mso-spacerun: yes;"> </span>di<span style="mso-spacerun: yes;">
</span>sektor<span style="mso-spacerun: yes;"> </span>publiknya. Tingkat<span style="mso-spacerun: yes;"> </span>perubahan<span style="mso-spacerun: yes;">
</span>(<i style="mso-bidi-font-style: normal;">the degree of change</i>)<span style="mso-spacerun: yes;"> </span>dalam manajemen sektor publik di New Zeland
dilalui dengan cepat dan sangat inovatif. Pemerintah mereformasi<span style="mso-spacerun: yes;"> </span>hampir<span style="mso-spacerun: yes;">
</span>di<span style="mso-spacerun: yes;"> </span>semua<span style="mso-spacerun: yes;"> </span>lini<span style="mso-spacerun: yes;">
</span>pemerintahan, mulai<span style="mso-spacerun: yes;"> </span>dari<span style="mso-spacerun: yes;"> </span>pelaksana<span style="mso-spacerun: yes;">
</span>(para<span style="mso-spacerun: yes;"> </span>pejabat<span style="mso-spacerun: yes;"> </span>pengelola keuangan dan akuntan negara),
sistem yang digunakan, hingga ke budaya yang dianut di setiap lembaga negara,
yang dituangkan dalam Public Finance Act 1989.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">NZ GAAP didirikan oleh persetujuan
standar pelaporan keuangan dan bimbingan otoritatif oleh New Zeland Standar
Akuntansi Review Board (ASRB), entitas Crown independen.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">ASRB komitmen
yang kuat untuk konvergensi internasional dan harmonisasi internasional standar
pelaporan keuangan. Komitmen ini memanifestasikan dalam mendukung Dewan dan
keterlibatan dengan baik Internasional Dewan Standar Akuntansi (IASB) dan
International Public Sector Accounting Standards Board (IPSASB) dan keputusan
Dewan untuk mengadopsi International Financial Reporting Standards (IFRS) pada
tahun 2002 .</span><span style="font-family: "Times New Roman","serif"; 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-indent: 36.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Sebelum adopsi dari IFRS, standar yang
ada adalah sektor - netral dalam bahwa mereka diterapkan sama untuk entitas di
semua sektor. ASRB telah memutuskan bahwa dengan adopsi IFRS ada harus terus
menjadi satu set standar untuk aplikasi dengan semua entitas. Namun, IFRS yang
dikembangkan untuk aplikasi dengan entitas berorientasi laba dan oleh karena
itu, agar IFRS juga diterapkan oleh entitas kepentingan publik perlu dalam
kasus beberapa SAK untuk mengubah atau memperkenalkan persyaratan tambahan pada
pengukuran dan pengakuan yang berlaku untuk entitas kepentingan publik.</span><span style="font-family: "Times New Roman","serif"; 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-indent: 36.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Dalam kebanyakan kasus, efek
keseluruhan dimaksudkan memodifikasi atau memperkenalkan persyaratan tambahan
untuk entitas kepentingan publik dimaksudkan untuk mencerminkan perbedaan
antara sektor, termasuk perbedaan kebutuhan informasi pengguna yang menjamin
perlakuan akuntansi yang berbeda atau bimbingan tambahan untuk entitas
kepentingan publik. Kadang-kadang, hal itu juga mungkin tepat untuk
memodifikasi IFRS untuk entitas kepentingan umum dan atau memperkenalkan
persyaratan tambahan untuk alasan lain.</span><span style="font-family: "Times New Roman","serif"; 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-indent: 36.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Menteri Keuangan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> New Zeland</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"> mengumumkan
pada tahun 2003 bahwa entitas pelaporan Pemerintah akan mengadopsi setara New
Zeland ke Standar Pelaporan Keuangan Internasional (IFRS NZ) untuk tahun
keuangan mulai 1 Juli 2007.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
P</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">ublikasi pertama yang akan diterbitkan sesuai dengan standar akuntansi IFRS
NZ baru adalah Laporan Keuangan Forecast diterbitkan pada tanggal 17 Mei 2007
sebagai bagian dari Anggaran 2007. Ekonomi dan Fiskal Pembaruan juga termasuk
bab tentang Dampak Transisi ke NZ IFRS.</span><span style="font-family: "Times New Roman","serif"; 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;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">TRANSISI
KE IFRS</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Pada awalnya New Zealand menggunakan
Accounting Standards Review Board (ASRB, 2004) sebagai dasar dalam penyusunan
laporan keuangannya, namun pada tahun 2005 New Zealand sudah mulai mengadopsi
IFRS sebagai standar dalam penyusunan laporan keuangan yang berlaku di negara
tersebut dan hasil adopsi terhadap IFRS tersebut mulai diterapkan oleh entitas
di New Zealand pada 1 Januari 2007 (NZIFRS).</span><span class="a"><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"></span></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<span class="a"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Berdasarkan NZIFRS
penyajian komponen dan elemen laporan beserta prinsip-</span> prinsip laporan
keuangan New Zeland memiliki kesamaan dengan yang diatur berdasarkan <span style="word-spacing: 31px;">standar IFRS. Dengan kata lain baik komponen, elemen,
dan prinsip akuntansi yang </span><span style="word-spacing: 12px;">digunakan New
Zeland dijiwai oleh akuntansi komersial yang di atur dalam IFRS. Pada </span><span style="word-spacing: 28px;">awal penerapannya, akuntan pemerintah di New Zeland
optimis bahwa adopsi IFRS </span><span style="word-spacing: 26px;">menjadi
standar pemerintah dapat dilakukan dengan mudah dan memberi manfaat yang </span><span style="word-spacing: -1px;">signifikan terhadap kualitas laporan keuangan yang
dihasilkan. </span> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 6.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tujuan penerapan IFRS adalah memastikan bahwa penyusunan
laporan keuangan intern perusahaan untuk periode-periode yang dimasukkan dalam laporan
keuangan tahunan, mengandung informasi berkualitas tinggi yang terdiri dari:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><br />
<ul>
<li><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Memastikan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">bahwa</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">laporan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">keuangan
internal perusahaan mmengandung infomasi berkualitas tinggi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></li>
<li><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tranparansi bagi
para pengguna dan dapat dibandingkan sepanjang periode yang disajikan</span></li>
<li><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dapat dihasilkan
dengan biaya yang tidak melebihi manfaat untuk para penggun<span style="font-family: Wingdings;">a</span></span></li>
<li><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="font-family: Wingdings;"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Meningkatkan
investasi </span></li>
</ul>
</div>
<div class="MsoNormal" style="background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto auto; line-height: 150%; margin-bottom: 0cm; text-align: justify; text-indent: 36pt;">
<span style="background-color: #b6d7a8;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sedangkan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">manfaat</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">yang dapat diperoleh
adanya suatu perubahan sistem IFRS sebagai standar global yaitu:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></span><br />
<ul>
<li><span style="background-color: #b6d7a8;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pasar modal
menjadi global dan modal investasi dapat bergerak di seluruh dunia tanpa hambatan
berarti. Standard pelaporan keuangan berkualitas tinggi yang digunakan secara konsisten
di seluruh dunia akan memperbaiki efisiensi alokasi lokal</span></span></li>
<li><span style="background-color: #b6d7a8;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Investor dapat membuat keputusan
yang lebih baik</span></span></li>
<li><span style="background-color: #b6d7a8;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perusahaan-perusahaan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">dapat</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">memperbaiki
proses pengambilan keputusan mengenai merger dan akuisis<span style="font-family: Wingdings;">i</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></span></li>
<li><span style="background-color: #b6d7a8;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Gagasan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">terbaik yang
timbul dari aktivitas pembuatan standard dapat disebarkan dalam mengembangkan
standard global yang berkualitas tertinggi</span></span></li>
</ul>
</div>
<div class="MsoListParagraphCxSpMiddle" style="background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto auto; line-height: 150%; margin-bottom: 0cm; text-align: justify;">
<span style="background-color: #b6d7a8;"><br /></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; line-height: 150%; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="background-color: #b6d7a8;">5.</span><span style="font: 7.0pt "Times New Roman";"><span style="background-color: #b6d7a8;"> </span>
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">KESIMPULAN</span></b></div>
<div style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
Perkembangan ekonomi
global dan pasar modal saat ini yang tidak mengenal batas wilayah maupun negara
mendorong adanya standar pelaporan keuangan yang dapat diterima secara global.
IFRS merupakan suatu tata cara bagaimana perusahaan menyusun laporan
keuangannya berdasarkan standar yang bisa diterima secara global. Jika sebuah
negara beralih ke IFRS, artinya negara tersebut sedang mengadopsi bahasa
pelaporan keuangan global yang akan membuat perusahaan (bisnis) bisa dimengerti
oleh pasar dunia.</div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">New
Zeland merupakan salah satu negara yang turut mengadopsi dan menerapkan IFRS. Pada
awalnya New Zealand menggunakan <i style="mso-bidi-font-style: normal;">Accounting
Standards Review Board</i> (ASRB, 2004) sebagai dasar dalam penyusunan laporan
keuangannya, namun pada tahun 2005 New Zealand sudah mulai mengadopsi IFRS
sebagai standar dalam penyusunan laporan keuangan yang berlaku di negara
tersebut dan hasil adopsi terhadap IFRS tersebut mulai diterapkan oleh entitas
di New Zealand pada 1 Januari 2007 (NZIFRS).</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penerapan
IFRS dalam laporan keuangan di berbagai negara termasuk di New Zeland tentunya
mempunyai alasan. Alasan utama penerapan IFRS adalah penyeragaman standar
pelaporan keuangan di seluruh dunia. Selain itu, banyak manfaat dengan menerapkan
standar pelaporan IFRS seperti </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">membantu
investor untuk memahami laporan keuangan New Zeland, mempertinggi transparansi
dan akuntabilitas pasar modal domestik; lebih komprehensif, lebih diterima
secara luas dan teruji sehat; serta laporan pemerintah serupa dengan standar
yang diwajibkan oleh laporan entitas lainnya. </span></div>
<div style="line-height: 150%; text-align: justify;">
<br /></div>
<div style="line-height: 150%; text-align: justify;">
<span class="a"><span style="mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">Referensi:</span></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://anakfoseiunhas.blogspot.co.uk/2013/11/implementasi-akuntansi-akrual-di.html">http://anakfoseiunhas.blogspot.co.uk/2013/11/implementasi-akuntansi-akrual-di.html</a>
</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://foindonesia.blogspot.co.uk/2011/05/konvergensi-ifrs-di-denmark-new-zealand.html">http://foindonesia.blogspot.co.uk/2011/05/konvergensi-ifrs-di-denmark-new-zealand.html</a></span>
</div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://www.treasury.govt.nz/government/financialstatements">http://www.treasury.govt.nz/government/financialstatements</a><span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><a href="https://www.academia.edu/6850412/Kajian_Laporan_Keuangan_Selandia_Baru">https://www.academia.edu/6850412/Kajian_Laporan_Keuangan_Selandia_Baru</a><b style="mso-bidi-font-weight: normal;"> </b></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
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<![endif]-->alfa wardiantohttp://www.blogger.com/profile/15014813185999594736noreply@blogger.com0tag:blogger.com,1999:blog-3408308702849585144.post-27782462073878006252014-01-08T06:50:00.003-08:002014-01-08T06:50:46.738-08:00ETIKA PROFESI AKUNTANSI<h3 class="post-title entry-title" itemprop="name">
<a href="http://agungwiroprabowo.blogspot.com/2013/12/etika-profesi-akuntansi.html"> </a>
</h3>
<div class="post-header">
</div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">ETIKA
PROFESI AKUNTANSI</span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> </span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
</div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengertian
Etika Profesi Akuntansi</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 2;"></span><span style="mso-tab-count: 1;"></span><span style="mso-tab-count: 3;"></span><span style="mso-bidi-font-weight: bold;"> Etika Profesi Akuntansi</span> yaitu suatu
ilmu yang membahas perilaku perbuatan baik dan buruk manusia sejauh yang dapat
dipahami oleh pikiran manusia terhadap pekerjaan yang membutuhkan pelatihan dan
penguasaan terhadap suatu pengetahuan khusus sebagai Akuntan.<span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 2;"></span>Etika (Yunani Kuno: “<i>ethikos</i>“, berarti “timbul dari kebiasaan”) adalah
sebuah sesuatu dimana dan bagaimana cabang utama filsafat yang mempelajari
nilai atau kualitas yang menjadi studi mengenai standar dan penilaian moral.
Etika mencakup analisis dan penerapan konsep seperti benar, salah, baik, buruk,
dan tanggung jawab.<span style="mso-tab-count: 4;"> </span><span style="mso-tab-count: 1;"></span>Secara metodologis, tidak setiap hal
menilai perbuatan dapat dikatakan sebagai etika. Etika memerlukan sikap kritis,
metodis, dan sistematis dalam melakukan refleksi. Karena itulah etika merupakan
suatu ilmu. Sebagai suatu ilmu, objek dari etika adalah tingkah laku manusia.
Akan tetapi berbeda dengan ilmu-ilmu lain yang meneliti juga tingkah laku manusia,
etika memiliki sudut pandang normatif. Maksudnya etika melihat dari sudut baik
dan buruk terhadap perbuatan manusia.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Prinsip-prinsip
Etika Profesi Akuntansi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<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;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tanggung
Jawab profesi<span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 6;"> </span><br />
Dalam melaksanakan tanggung jawabnya sebagai profesional, setiap anggota harus
senantiasa menggunakan pertimbangan moral dan profesional dalam semua kegiatan
yang dilakukannya. Anggota juga harus selalu bertanggungjawab untuk bekerja
sama dengan sesama anggota untuk mengembangkan profesi akuntansi, memelihara
kepercayaan masyarakat dan menjalankan tanggung jawab profesi dalam mengatur
dirinya sendiri. Usaha kolektif semua anggota diperlukan untuk memelihara dan
meningkatkan tradisi profesi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
</div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<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;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kepentingan
Publik<span style="mso-tab-count: 1;"> </span><br />
Dimana publik dari profesi akuntan yang terdiri dari klien, pemberi kredit,
pemerintah, pemberi kerja, pegawai, investor, dunia bisnis dan keuangan, dan
pihak lainnya bergantung kepada obyektivitas dan integritas akuntan dalam
memelihara berjalannya fungsi bisnis secara tertib. Kepentingan utama profesi
akuntan adalah untuk membuat pemakai jasa akuntan paham bahwa jasa akuntan
dilakukan dengan tingkat prestasi tertinggi sesuai dengan persyaratan etika
yang diperlukan untuk mencapai tingkat prestasi tersebut. Dan semua anggota
mengikat dirinya untuk menghormati kepercayaan publik. Atas kepercayaan yang
diberikan publik kepadanya, anggota harus menunjukkan dedikasi untuk mencapai
profesionalisme yang tinggi. Untuk memelihara dan meningkatkan kepercayaan
publik, setiap anggota harus memenuhi tanggung jawab profesionalnya dengan
integritas setinggi mungkin.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 3;"> </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<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;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Integritas<span style="mso-tab-count: 1;"> </span><br />
Integritas mengharuskan seorang anggota untuk, bersikap jujur dan berterus
terang tanpa harus mengorbankan rahasia penerima jasa. Pelayanan dan
kepercayaan publik tidak boleh dikalahkan oleh keuntungan pribadi. Integritas
dapat menerima kesalahan yang tidak disengaja dan perbedaan pendapat yang
jujur, tetapi tidak menerima kecurangan atau peniadaan prinsip.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<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;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Obyektivitas<br />
Obyektivitas adalah suatu kualitas yang memberikan nilai atas jasa yang
diberikan anggota. Prinsip obyektivitas mengharuskan anggota bersikap adil,
tidak memihak, jujur secara intelektual, tidak berprasangka atau bias, serta
bebas dari benturan kepentingan atau dibawah pengaruh pihak lain. Anggota dalam
praktek publik memberikan jasa atestasi, perpajakan, serta konsultasi
manajemen. Anggota yang lain menyiapkan laporan keuangan sebagai seorang
bawahan, melakukan jasa audit internal dan bekerja dalam kapasitas keuangan dan
manajemennya di industri, pendidikan, dan pemerintah. Mereka juga mendidik dan
melatih orang-orang yang ingin masuk kedalam profesi. Apapun jasa dan
kapasitasnya, anggota harus melindungi integritas pekerjaannya dan memelihara
obyektivitas.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<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;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kompetensi
dan Kehati-hatian Profesional<span style="mso-tab-count: 1;"> </span><br />
Setiap anggota harus melaksanakan jasa profesionalnya dengan berhati-hati,
kompetensi dan ketekunan, serta mempunyai kewajiban untuk mempertahankan
pengetahuan dan ketrampilan. Kompetensi menunjukkan terdapatnya pencapaian dan
pemeliharaan suatu tingkat pemahaman dan pengetahuan yang memungkinkan seorang
anggota untuk memberikan jasa dengan kemudahan dan kecerdikan. Dalam hal
penugasan profesional melebihi kompetensi anggota atau perusahaan, anggota
wajib melakukan konsultasi atau menyerahkan klien kepada pihak lain yang lebih
kompeten. Setiap anggota bertanggung jawab untuk menentukan kompetensi masing
masing atau menilai apakah pendidikan, pedoman dan pertimbangan yang diperlukan
memadai untuk bertanggung jawab yang harus dipenuhinya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<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;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"></span>Kerahasiaan<br />
Setiap Anggota mempunyai kewajiban untuk menghormati kerahasiaan informasi
tentang klien atau pemberi kerja yang diperoleh melalui jasa profesional yang
diberikannya, anggota bisa saja mengungkapkan kerahasiaan bila ada hak atau
kewajiban professional atau hukum yang mengungkapkannya. Kewajiban kerahasiaan
berlanjut bahkan setelah hubungan antar anggota dan klien atau pemberi jasa
berakhir. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<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;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perilaku
Profesional<span style="mso-tab-count: 6;"> </span><span style="mso-spacerun: yes;"> </span>Setiap anggota harus berperilaku yang
konsisten dengan reputasi profesi yang baik dan menjauhi tindakan yang dapat
mendiskreditkan profesi. Kewajiban untuk menjauhi tingkah laku yang dapat
mendiskreditkan profesi harus dipenuhi oleh anggota sebagai perwujudan tanggung
jawabnya kepada penerima jasa, pihak ketiga, anggota yang lain, staf, pemberi
kerja dan masyarakat umum.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<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;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Standar
Teknis<span style="mso-tab-count: 1;"> </span><br />
Setiap anggota harus melaksanakan jasa profesionalnya sesuai dengan standar
teknis dan standar profesional yang relevan. Sesuai dengan keahliannya dan dengan
berhati-hati, anggota mempunyai kewajiban untuk melaksanakan penugasan dari
penerima jasa selama penugasan tersebut sejalan dengan prinsip integritas dan
obyektivitas. Standar teknis dan standar professional yang harus ditaati
anggota adalah standar yang dikeluarkan oleh Ikatan Akuntan Indonesia.
Internasional Federation of Accountants, badan pengatur, dan pengaturan
perundang-undangan yang relevan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Basis
Teori Etika</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.
Etika Teleologi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Teleologi berasal dari bahasa Yunani
yaitu <i style="mso-bidi-font-style: normal;">telos </i>yang memiliki arti <span style="mso-spacerun: yes;"> </span>tujuan. Dalam hal mengukur baik buruknya
suatu tindakan yaitu berdasarkan tujuan yang akan dicapai atau berdasarkan
akibat yang ditimbulkan dari tindakan yang telah dilakukan. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.
Deontolog<span style="mso-tab-count: 3;"> </span><b style="mso-bidi-font-weight: normal;"><span style="mso-tab-count: 5;"> </span></b> </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Deontologi
berasal dari bahasa Yunani yaitu <i style="mso-bidi-font-style: normal;">deon </i>yang
memiliki arti kewajiban. Jika terdapat pertanyaan “Mengapa perbuatan ini baik
dan perbuatan itu harus ditolak karena buruk?”. Maka Deontologi akan menjawab
“karena perbuatan pertama menjadi kewajiban kita dank arena perbuatan kedua
dilarang”. Pendekatan deontologi sudah diterima oleh agama dan merupakan salah
satu teori etika yang penting.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.
Teori Hak<span style="mso-tab-count: 9;"> </span> </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam
pemikiran moral saat ini, teori hak merupakan pendekatan yang paling banyak
dipakai untuk mengevaluasi baik buruknya suatu perbuatan atau perilaku. Teori
hak ini merupaka suatu aspek dari teori deontologi karena berkaitan dengan
kewajiban. Hak didasarkan atas martabat manusia dan martabat semua manusia
adalah sama. Oleh karena itu, hak sangat cocok dengan suasana pemikiran
demokratis.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.
Teori Keutamaan ( <i style="mso-bidi-font-style: normal;">Virtue </i>)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-tab-count: 1;"></span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam teori
keutamaan memandang sikap atau akhlak seseorang. Keutamaan bisa didefinisikan
sebagai disposisi watak yang telah diperoleh seseorang dan memungkinkan
seseorang untuk bertingkah laku baik secara moral. Contoh sifat yang
dilandaskan oleh teori keutamaan yaitu kebijaksanaan, keadilan, suka bekerja
keras dan hidup yang baik.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
</div>
<div class="MsoListParagraphCxSpMiddle" 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;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"><span style="mso-list: Ignore;">v<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Egoisme<span style="mso-tab-count: 7;"> </span></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Egoisme<b style="mso-bidi-font-weight: normal;"> </b>adalah cara untuk mempertahankan dan meningkatkan pandangan yang
menguntungkan bagi dirinya sendiri, dan umumnya memiliki pendapat untuk
meningkatkan citra pribadi seseorang dan pentingnya intelektual, fisik, sosial
dan lainnya. Egoisme ini tidak memandang kepedulian terhadap orang lain maupun
orang banyak pada umunya dan hanya memikirkan diri sendiri</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perbedaan hedonisme dengan egoism :</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l3 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Egoisme mementingkan diri sendiri ataupun
kelompok meskipun orang atau kelompok lain dirugikan sedangkan hedonisme
mementingkan diri sendiri demi kesenangan yang didapat secara individual. </span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l3 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hedonisme mengandung sifat egoisme sedangkan
egoisme belum tentu mengandung hedonisme.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-language: EN-US;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l3 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hedoisme timbul dari kodrat manusia yang memang
menginginkan suatu kesenangan sedangkan egoism timbul tidak hanya dari
psikologis saja tapi bisa dari lingkungan sekitar.</span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
</div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sumber<span style="mso-tab-count: 1;"> </span>:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://wikanpre.wordpress.com/2011/10/17/etika-profesi-akuntansi/">http://wikanpre.wordpress.com/2011/10/17/etika-profesi-akuntansi/</a></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://wordpress.com/2012/12/04/8-prinsip-kode-etik-akuntansi/http:/wordpress.com/2012/10/basis-teori-etika">http://wordpress.com/2012/12/04/8-prinsip-kode-etik-akuntansi/http://wordpress.com/2012/10/basis-teori-etika</a></span></div>
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-language: EN-US;"><a href="http://id.shvoong.com/social-sciences/psychology/2292935-pengertian-egois/#ixzz28bk6H9EX">http://id.shvoong.com/social-sciences/psychology/2292935-pengertian-egois/#ixzz28bk6H9EX</a></span>alfa wardiantohttp://www.blogger.com/profile/15014813185999594736noreply@blogger.com0tag:blogger.com,1999:blog-3408308702849585144.post-43757663476560163272013-12-17T20:12:00.002-08:002013-12-17T20:12:44.586-08:00ETIKA GOVERNANCE<!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; mso-ansi-language: IN;">ETIKA GOVERNANCE</span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">PENGERTIAN TENTANG GCG </span></b></div>
<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%; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> Pengertian GCG
menurut Bank Dunia (<i>World Bank</i>) adalah kumpulan hukum, peraturan, dan
kaidah-kaidah yang wajib dipenuhi yang dapat mendorong kinerja sumber-sumber
perusahaan bekerja secara efisien, menghasilkan nilai ekonomi jangka panjang
yang berkesinambungan bagi para pemegang saham maupun masyarakat sekitar secara
keseluruhan.</span></div>
<div class="MsoNormal" 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: 1; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt;">PRINSIP-PRINSIP
GCG</span></b></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 1; 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 lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Prinsip-prinsip corporate governance yang dikembangkan oleh<i>
</i>OECD<i> </i>meliputi<i> </i>5 (lima) hal yaitu :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 39.0pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" 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;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perlindungan terhadap hak-hak
pemegang saham (<i>The Rights of shareholders</i>).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.0pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" 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;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perlakuan yang sama terhadap seluruh
pemegang saham (<i>The Equitable Treatment</i> <i>of Shareholders</i>);</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.0pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" 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;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Peranan <i>Stakeholders</i> yang
terkait dengan perusahaan (<i>The Role of Stakeholders</i>).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.0pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" 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;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Keterbukaan dan Transparansi (<i>Disclosure
and Transparency</i>).</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 39.0pt; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" 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;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Akuntabilitas Dewan Komisaris /
Direksi (<i>The Responsibilities of The Board</i>).</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> Prinsip-prinsip GCG
sesuai pasal 3 Surat Keputusan Menteri BUMN No. 117/M-MBU/2002
tanggal 31 Juli 2002 tentang penerapan GCG
pada BUMN sebagai berikut : </span></div>
<blockquote class="tr_bq">
<ol>
<li><span lang="EN-US" 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><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Transparansi (<i>transparency</i>) :
keterbukaan dalam melaksanakan proses pengambilan keputusan dan mengemukakan
informasi materil yang relevan mengenai perusahaan.</span></li>
<li><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pengungkapan (<i>disclosure</i>) :
penyajian informasi kepada stakeholders, baik diminta maupun tidak diminta,
mengenai hal-hal yang berkenaan dengan kinerja operasional, keuangan, dan
resiko usaha perusahaan.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span> </li>
<li><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kemandirian (<i>independence</i>) :
suatu keadaan dimana perusahaan dikelola secara profesional tanpa benturan
kepentingan dan pengaruh/tekanan dari pihak manapun yang tidak sesuai dengan
peraturan perundangan yang berlaku dan prinsip-prinsip korporasi yang sehat.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></li>
<li><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Akuntabilitas (<i>accountability</i>)
: kejelasan fungsi, pelaksanaan dan pertanggungjawaban Manajemen perusa-haan
sehingga pengelolaan perusahaan terlaksana secara efektif dan ekonomis.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span> </li>
<li><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pertanggungjawaban (<i>responsibility</i>)
: kesesuaian dalam pengelolaan perusahaan terhadap peraturan perundang-undangan
yang berlaku dan prinsip-prinsip korporasi yang sehat.</span><span lang="EN-US" 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> </li>
<li><span lang="EN-US" 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><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kewajaran (<i>fairness</i>) :
keadilan dan kesetaraan di dalam memenuhi hak-hak stakeholders yang timbul
berdasarkan perjanjian dan peraturan perundang-undangan yang berlaku.<b> </b></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></li>
</ol>
</blockquote>
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<b><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">PERANAN ETIKA BISNIS DALAM PENERAPAN GCG </span></b></div>
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<br /></div>
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<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1. <b><i>Code of Corporate and
Business Conduct</i></b></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> Kode Etik dalam tingkah laku berbisnis di
perusahaan (<i>Code of Corporate and Business Conduct</i>)” merupakan
implementasi salah satu prinsip Good Corporate Governance (GCG). Kode etik tersebut menuntut karyawan &
pimpinan perusahaan untuk melakukan praktek-praktek etik bisnis yang terbaik di
dalam semua hal yang dilaksanakan atas nama perusahaan. Apabila prinsip
tersebut telah mengakar di dalam budaya perusahaan (<i>corporate culture</i>),
maka seluruh karyawan & pimpinan perusahaan akan berusaha memahami dan
berusaha mematuhi “mana yang boleh” dan “mana yang tidak boleh” dilakukan dalam
aktivitas bisnis perusahaan. Pelanggaran atas Kode Etik merupakan hal
yang serius, bahkan dapat termasuk kategori pelanggaran hukum. </span></div>
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<b><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2. Nilai Etika Perusahaan</span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span lang="EN-US" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> Kepatuhan pada Kode Etik ini merupakan hal
yang sangat penting untuk mempertahankan dan memajukan reputasi perusahaan
sebagai karyawan & </span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">pimpinan perusahaan </span><span lang="EN-US" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">yang bertanggung
jawab, dimana pada akhirnya akan memaksimalkan nilai pemegang saham (<i>shareholder
value</i>)</span><span lang="EN-US" style="color: #2184a4; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">.</span><span lang="EN-US" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Beberapa nilai-nilai etika perusahaan yang sesuai dengan
prinsip-prinsip GCG, yaitu
kejujuran, tanggung jawab, saling percaya, keterbukaan dan kerjasama. Kode Etik
yang efektif seharusnya bukan sekedar buku atau dokumen yang tersimpan saja.
Namun Kode Etik tersebut hendaknya dapat dimengerti oleh seluruh karyawan &
pimpinan perusahaan dan akhirnya dapat dilaksanakan dalam bentuk tindakan
(action). Beberapa contoh pelaksanaan kode etik yang harus dipatuhi oleh
seluruh karyawan & pimpinan perusahaan, antara lain masalah informasi rahasia
dan benturan kepentingan (<i>conflict of interest</i>). </span></div>
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<b><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a. Informasi
rahasia</span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Seluruh karyawan harus
dapat menjaga informasi rahasia mengenai perusahaan dan dilarang untuk
menyebarkan informasi rahasia kepada pihak lain yang tidak berhak. Informasi
rahasia dapat dilindungi oleh hukum apabila informasi tersebut berharga untuk
pihak lain dan pemiliknya melakukan tindakan yang diperlukan untuk
melindunginya. Beberapa kode etik yang perlu dilakukan oleh karyawan yaitu
harus selalu melindungi informasi rahasia perusahaan dan termasuk Hak Atas
Kekayaan Intelektual (HAKI) serta
harus memberi respek terhadap hak yang sama dari pihak lain. Selain itu
karyawan juga harus melakukan perlindungan dengan seksama atas kerahasiaan
informasi rahasia yang diterima dari pihak lain. Adanya kode etik tersebut
diharapkan dapat terjaga hubungan yang baik dengan pemegang saham (<i>share
holder</i>), atas dasar integritas (kejujuran) dan transparansi
(keterbukaan), dan menjauhkan diri dari memaparkan informasi rahasia.
Selain itu dapat terjaga keseimbangan dari kepentingan perusahaan dan pemegang
sahamnya dengan kepentingan yang layak dari karyawan, pelanggan, pemasok maupun
pemerintah dan masyarakat pada umumnya.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b. <b>Conflict
of interrest</b></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Seluruh karyawan </span><span lang="EN-US" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">& </span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">pimpinan perusahaan
harus dapat menjaga kondisi yang bebas dari suatu benturan kepentingan (<i>conflict
of interest</i>) dengan perusahaan. Suatu benturan kepentingan dapat timbul
bila karyawan </span><span lang="EN-US" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">& </span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">pimpinan perusahaan memiliki, secara langsung
maupun tidak langsung kepentingan pribadi didalam mengambil suatu keputusan,
dimana keputusan tersebut seharusnya diambil secara obyektif, bebas dari
keragu-raguan dan demi kepentingan terbaik dari perusahaan. Beberapa kode etik
yang perlu dipatuhi oleh seluruh karyawan </span><span lang="EN-US" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">& </span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">pimpinan
perusahaan, antara lain menghindarkan diri dari situasi (kondisi) yang
dapat mengakibatkan suatu benturan kepentingan. Selain itu setiap karyawan </span><span lang="EN-US" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">& </span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">pimpinan perusahaan yang
merasa bahwa dirinya mungkin terlibat dalam benturan kepentingan harus segera
melaporkan semua hal yang bersangkutan secara detail kepada pimpinannya
(atasannya) yang lebih tinggi. Terdapat 8 (delapan) hal yang termasuk
kategori situasi benturan kepentingan (<i>conflict of interest</i>)
tertentu, sebagai berikut :</span></div>
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<br /></div>
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<span lang="EN-US" 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;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Segala konsultasi atau
hubungan lain yang signifikan dengan, atau berkeinginan mengambil andil di
dalam aktivitas pemasok, pelanggan atau pesaing (<i>competitor</i>). </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 70.9pt; mso-add-space: auto; mso-list: l1 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" 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;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Segala kepentingan
pribadi yang berhubungan dengan kepentingan perusahaan. </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 70.9pt; mso-add-space: auto; mso-list: l1 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" 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;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Segala hubungan bisnis
atas nama perusahaan dengan personal yang masih ada</span><span lang="EN-US" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">hubungan keluarga (<i>family</i>),
atau dengan perusahaan yang dikontrol</span><span lang="EN-US" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">oleh personal tersebut.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 70.9pt; mso-add-space: auto; mso-list: l1 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" 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;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Segala posisi dimana
karyawan </span><span lang="EN-US" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">& </span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">pimpinan perusahaan mempunyai pengaruh atau
kontrol terhadap evaluasi</span><span lang="EN-US" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">hasil pekerjaan atau kompensasi dari personal
yang masih ada hubungan keluarga .</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 70.9pt; mso-add-space: auto; mso-list: l1 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" 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;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Segala penggunaan
pribadi maupun berbagi atas informasi rahasia perusahaan demi suatu keuntungan
pribadi, seperti anjuran untuk membeli atau menjual barang milik perusahaan
atau produk, yang didasarkan atas informasi rahasia tersebut. </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 70.9pt; mso-add-space: auto; mso-list: l1 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" 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;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Segala penjualan pada
atau pembelian dari perusahaan yang menguntungkan pribadi.</span><span lang="EN-US" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 70.9pt; mso-add-space: auto; mso-list: l1 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" 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;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">S</span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">egala penerimaan dari
keuntungan, dari seseorang / organisasi / pihak ketiga yang berhubungan dengan
perusahaan. </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 70.9pt; mso-add-space: auto; mso-list: l1 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" 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;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Segala aktivitas yang
terkait dengan <i>insider trading</i> atas perusahaan yang telah <i>go public</i>,
yang merugikan pihak lain. </span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 70.9pt; mso-add-space: auto; mso-list: l1 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">c. <b>Sanksi
</b></span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.0cm; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Setiap
karyawan </span><span lang="EN-US" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">& </span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">pimpinan perusahaan yang melanggar ketentuan
dalam Kode Etik tersebut perlu dikenakan sanksi yang tegas sesuai dengan
ketentuan / peraturan yang berlaku di perusahaan, misalnya tindakan disipliner
termasuk sanksi pemecatan (Pemutusan Hubungan Kerja). </span><span lang="EN-US" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Beberapa tindakan
karyawan & </span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">pimpinan perusahaan </span><span lang="EN-US" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">yang termasuk kategori pelanggaran terhadap
kode etik, antara lain </span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">mendapatkan, memakai atau menyalahgunakan asset
milik perusahaan untuk kepentingan / keuntungan pribadi, secara fisik mengubah
atau merusak asset milik perusahaan tanpa izin yang sesuai dan menghilangkan
asset milik perusahaan .Untuk melakukan pengujian atas Kepatuhan terhadap Kode
Etik tersebut perlu dilakukan semacam audit kepatuhan (<i>compliance audit</i>)
oleh pihak yang <i>independent</i>, misalnya Internal Auditor, sehingga dapat
diketahui adanya pelanggaran berikut sanksi yang akan dikenakan terhadap karyawan
</span><span lang="EN-US" style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">&
</span><span lang="EN-US" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">pimpinan
perusahaan yang melanggar kode etik.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Akhirnya diharpkan para karyawan maupun pimpinan perusahaan
mematuhi <i>Code of Corporate & Business Conduct </i>yang telah
ditetapkan oleh perusahaan sebagai penerapan GCG. <b> </b></span></div>
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<![endif]-->alfa wardiantohttp://www.blogger.com/profile/15014813185999594736noreply@blogger.com0tag:blogger.com,1999:blog-3408308702849585144.post-67984862923828151882013-11-04T20:32:00.000-08:002013-11-04T20:32:24.198-08:00Etika Bisnis<!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<a href="http://www.blogger.com/null" name="OLE_LINK1"></a><a href="http://sisildiaz.blogspot.com/"><span style="mso-bookmark: OLE_LINK1;"><b><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Etika bisnis</span></b></span><span style="mso-bookmark: OLE_LINK1;"></span></a><span style="mso-bookmark: OLE_LINK1;"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
merupakan cara untuk melakukan kegiatan bisnis, yang mencakup seluruh aspek
yang berkaitan dengan individu, perusahaan dan juga masyarakat. Etika bisnis
dalam suatu perusahaan dapat membentuk nilai, norma dan perilaku karyawan serta
pimpinan dalam membangun hubungan yang adil dan sehat dengan pelanggan/mitra
kerja, pemegang saham dan masyarakat.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perusahaan
meyakini prinsip bisnis yang baik adalah bisnis yang beretika, yakni bisnis
dengan kinerja unggul dan berkesinambungan yang dijalankan dengan mentaati
kaidah-kaidah etika sejalan dengan hukum dan peraturan yang berlaku. Etika
bisnis dapat menjadi standar dan pedoman bagi seluruh karyawan termasuk
manajemen dan menjadikannya sebagai pedoman untuk melaksanakan pekerjaan
sehari-hari dengan dilandasi moral yang luhur, jujur, transparan dan sikap
profesional.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam menciptakan etika bisnis, ada beberapa hal yang
perlu diperhatikan, antara lain adalah:</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: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Pengendalian diri</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: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Pengembangan tanggung jawab
social (<i>social responsibility</i>)</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: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. Mempertahankan jati diri dan
tidak mudah untuk terombang-ambing oleh pesatnya perkembangan informasi dan
teknologi</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: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4. Menciptakan persaingan yang sehat</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: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5. Menerapkan konsep “pembangunan
berkelanjutan”</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: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6. Menghindari sifat 5K (Katabelece,
Kongkalikong, Koneksi, Kolusi, dan Komisi)</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: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">7. Mampu menyatakan yang benar itu
benar</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: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">8. Menumbuhkan sikap saling percaya
antara golongan pengusaha kuat dan golongan pengusaha ke bawah</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: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">9. Konsekuen dan konsisten dengan
aturan main yang telah disepakati bersama</span></div>
<br /><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ada 3 jenis masalah yang dihadapi dalam Etika yaitu </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></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: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Sistematik </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Masalah-masalah sistematik dalam etika bisnis
pertanyaan-pertanyaan etis yang muncul mengenai sistem ekonomi, politik, hukum,
dan sistem sosial lainnya dimana bisnis beroperasi.</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: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Korporasi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Permasalahan korporasi dalam perusahaan bisnis adalah
pertanyaan-pertanyaan yang dalam perusahaan-perusahaan tertentu. Permasalahan
ini mencakup pertanyaan tentang moralitas aktivitas, kebijakan, praktik dan
struktur organisasional perusahaan individual sebagai keseluruhan.</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: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. Individu</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: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Permasalahan individual dalam etika
bisnis adalah pertanyaan yang muncul seputar individu tertentu dalam
perusahaan. Masalah ini termasuk pertanyaan tentang moralitas keputusan,
tindakan dan karakter individual.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tiga
pendekatan dasar dalam merumuskan tingkah laku etika bisnis, yaitu:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: -36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.
<b>Utilitarian Approach</b> : setiap tindakan harus didasarkan pada
konsekuensinya. Oleh karena itu, dalam bertindak seseorang seharusnya mengikuti
cara-cara yang dapat memberi manfaat sebesar-besarnya kepada masyarakat, dengan
cara yang tidak membahayakan dan dengan biaya serendah rendahnya.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: -36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.
<b>Individual Rights Approach</b> : setiap orang dalam tindakan dan kelakuannya
memiliki hak dasar yang harus dihormati. Namun tindakan ataupun tingkah laku
tersebut harus dihindari apabila diperkirakan akan menyebabkan terjadi benturan
dengan hak orang lain.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: -36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.
<b>Justice Approach</b> : para pembuat
keputusan mempunyai kedudukan yang sama, dan bertindak adil dalam memberikan
pelayanan kepada pelanggan baik secara perseorangan ataupun secara kelompok.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: -36.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Lingkungan
Bisnis yang Mempengaruhi Perilaku Etika</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Lingkungan
bisnis yang mempengaruhi etika adalah lingkungan makro dan lingkungan mikro.
Lingkungan makro yang dapat mempengaruhi kebiasaan yang tidak etis yaitu
bribery, coercion, deception, theft, unfair, dan discrimination. Maka dari itu
dalam perspektif mikro, bisnis harus percaya bahwa dalam berhubungan dengan
supplier atau vendor, pelanggan dan tenaga kerja atau karyawan. “Etika bisnis
merupakan pola bisnis yang tidak hanya peduli pada profitabilitasnya saja, tapi
juga memerhatikan kepentingan stakeholder-nya. Etika bisnis tidak bisa terlepas
dari etika personal, keberadaan mereka merupakan kesatuan yang tidak
terpisahkan dan keberadaannya saling melengkapi. Etika bisnis seorang merupakan
perpanjangan moda-moda tingkah lakunya atau tindakan-tindakan konstan, yang
membentuk keseluruhan citra diri atau akhlak orang itu. Etika bisnis merupakan
salah satu bagian dari prinsip etika yang diterapkan dalam dunia bisnis.
Istilah etika bisnis mengandung pengertian bahwa etika bisnis merupakan sebuah
rentang aplikasi etika yang khusus mempelajari tindakan yang diambil oleh
bisnis dan pelaku bisnis.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV;">Kesaling - tergantungan antara bisnis dan masyarakat</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sebagai bagian dari masyarakat, tentu bisnis tunduk pada
norma-norma yang ada pada masyarakat. Tata hubungan bisnis dan masyarakat yang
tidak bisa dipisahkan itu membawa serta etika-etika tertentu dalam kegiatan
bisnisnya, baik etika itu antara sesama pelaku bisnis maupun etika bisnis
terhadap masyarakat dalam hubungan langsung maupun tidak langsung. Dengan
memetakan pola hubungan dalam bisnis seperti itu dapat dilihat bahwa
prinsip-prinsip etika bisnis terwujud dalam satu pola hubungan yang bersifat
interaktif. Hubungan ini tidak hanya dalam satu negara, tetapi meliputi
berbagai negara yang terintegrasi dalam hubungan perdagangan dunia yang
nuansanya kini telah berubah. Perubahan nuansa perkembangan dunia itu menuntut
segera dibenahinya etika bisnis. Pasalnya, kondisi hukum yang melingkupi dunia
usaha terlalu jauh tertinggal dari pertumbuhan serta perkembangan dibidang
ekonomi. Jalinan hubungan usaha dengan pihak-pihak lain yang terkait begitu
kompleks. Akibatnya, ketika dunia usaha melaju pesat, ada pihak-pihak yang
tertinggal dan dirugikan, karena peranti hukum dan aturan main dunia usaha
belum mendapatkan perhatian yang seimbang.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV;">Kepedulian pelaku bisnis terhadap etika</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pelaku bisnis dituntut untuk peduli dengan keadaan
masyarakat, bukan hanya dalam bentuk “uang” dengan jalan memberikan
sumbangan, melainkan lebih kompleks lagi. Artinya sebagai contoh kesempatan
yang dimiliki oleh pelaku bisnis untuk menjual pada tingkat harga yang
tinggi sewaktu terjadinya excess demand harus menjadi perhatian dan kepedulian
bagi pelaku bisnis dengan tidak memanfaatkan kesempatan ini untuk meraup
keuntungan yang berlipat ganda. Jadi, dalam keadaan excess demand pelaku bisnis
harus mampu mengembangkan dan memanifestasikan sikap tanggung jawab
terhadap masyarakat sekitarnya. Tanggung jawab sosial bisa dalam bentuk
kepedulian terhadap masyarakat di sekitarnya, terutama dalam hal pendidikan,
kesehatan, pemberian latihan keterampilan, dll.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: -12.6pt;">
<b><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV;">Perkembangan dalam etika bisnis</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="background: white; line-height: 150%; text-align: justify; vertical-align: baseline;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perkembangan dalam etika bisnis dibagi
menjadi 5 periode yaitu sebagai berikut :</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: -36.0pt; vertical-align: baseline;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1. Situasi
Dahulu : Pada awal sejarah filsafat, Plato, Aristoteles, dan filsuf-filsuf
Yunani lain menyelidiki bagaimana sebaiknya mengatur kehidupan manusia bersama dalam
negara dan membahas bagaimana kehidupan ekonomi dan kegiatan niaga harus diatur.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: -36.0pt; vertical-align: baseline;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2. Masa
Peralihan tahun 1960-an : ditandai pemberontakan terhadap kuasa dan otoritas di
Amerika Serikat (AS), revolusi mahasiswa (di ibukota Perancis), penolakan
terhadap establishment (kemapanan). Hal ini memberi perhatian pada dunia
pendidikan khususnya manajemen, yaitu dengan menambahkan mata kuliah baru dalam
kurikulum dengan nama Business and Society. Topik yang paling sering dibahas
adalah corporate social responsibility.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: -36.0pt; vertical-align: baseline;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3. Etika
Bisnis Lahir di AS tahun 1970-an : sejumlah filsuf mulai terlibat dalam
memikirkan masalah-masalah etis di sekitar bisnis dan etika bisnis dianggap
sebagai suatu tanggapan tepat atas krisis moral yang sedang meliputi dunia bisnis
di AS.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: -36.0pt; vertical-align: baseline;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">4.
Etika Bisnis Meluas ke Eropa tahun 1980-an : di Eropa Barat, etika bisnis
sebagai ilmu baru mulai berkembang kira-kira 10 tahun kemudian. Terdapat forum
pertemuan antara akademisi dari universitas serta sekolah bisnis yang disebut
European Business Ethics Network (EBEN),</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: -36.0pt; vertical-align: baseline;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5.
Etika Bisnis menjadi Fenomena Global tahun 1990-an : tidak terbatas lagi pada
dunia Barat. Etika bisnis sudah dikembangkan di seluruh dunia. Telah didirikan
International Society for Business, Economics, and Ethics (ISBEE) pada 25-28
Juli 1996 di Tokyo.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: -36.0pt; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: -12.6pt;">
<b><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: SV;">Etika bisnis dan Akuntan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dalam menjalankan profesinya seorang akuntan di Indonesia
diatur oleh suatu kode etik profesi dengan nama kode etik Ikatan Akuntan
Indonesia. Kode etik Ikatan Akuntan Indonesia merupakan tatanan etika dan
prinsip moral yang memberikan pedoman kepada akuntan untuk berhubungan dengan
klien, sesama anggota profesi dan juga dengan masyarakat. Selain dengan kode
etik akuntan juga merupakan alat atau sarana untuk klien, pemakai laporan
keuangan atau masyarakat pada umumnya, tentang kualitas atau mutu jasa yang
diberikannya karena melalui serangkaian pertimbangan etika sebagaimana yang
diatur dalam kode etik profesi. Akuntansi sebagai profesi memiliki kewajiban
untuk mengabaikan kepentingan pribadi dan mengikuti etika profesi yang telah
ditetapkan. Kewajiban akuntan sebagai profesional mempunyai tiga kewajiban
yaitu; kompetensi, objektif dan mengutamakan integritas. Kasus
enron, xerok, merck, vivendi universal dan bebarapa kasus serupa lainnya
telah membuktikan bahwa etika sangat diperlukan dalam bisnis. Tanpa
etika di dalam bisnis, maka perdaganan tidak akan berfungsi dengan baik. Kita
harus mengakui bahwa akuntansi adalah bisnis, dan tanggung jawab utama dari
bisnis adalah memaksimalkan keuntungan atau nilai <em><span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;">shareholder</span></em>. Tetapi kalau hal ini dilakukan tanpa
memperhatikan etika, maka hasilnya sangat merugikan. Banyak orang yang
menjalankan bisnis tetapi tetap berpandangan bahwa, bisnis tidak memerlukan
etika.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Contoh
penerapan moral dalam dunia bisnis:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: -36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.
Bersaing dengan sehat untuk mencapai target bisnis.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: -36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.
Memperhatikan kesejahteraan karyawan ataupun golongan rendah.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: -36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.
Tidak mudah tergoda dengan godaan yang cenderung akan merugikan orang lain.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: -36.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Contoh
penerapan etika dalam dunia bisnis:</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: -36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.
Pada saat menjelang hari raya, para anggota DPR dilarang menerima bingkisan
dalam bentuk apapun (pengendalian diri)</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: -36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.
Pada saat ramadhan, pelaku bisnis mengadakan santunan kepada anak yatim
(pengembangan tanggung jawab sosial).</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: -36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.
Menciptakan sebuah perencanaan yang akan digunakan dalam memajukan dunia bisnis
kedepannya (menerapkan konsep pembangunan berkelanjutan).</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: -36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">4.
Menaati segala peraturan yang telah ditetapkan perusahaan dan menjalankannya
dengan sebaik mungkin (konsekuen dan konsisten dengan aturan main yang telah
disepakati bersama).</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: -36.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://ocianjar.blogspot.com/2013/10/etika-bisnis.html"><span style="color: windowtext;">http://ocianjar.blogspot.com/2013/10/etika-bisnis.html</span></a></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://sisildiaz.blogspot.com/"><span style="color: windowtext;">http://sisildiaz.blogspot.com/</span></a></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
alfa wardiantohttp://www.blogger.com/profile/15014813185999594736noreply@blogger.com0tag:blogger.com,1999:blog-3408308702849585144.post-1820390143568146162013-11-04T18:56:00.000-08:002013-11-04T18:56:15.875-08:00Etika Profesi<!--[if gte mso 9]><xml>
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<br />
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Pengertian Etika</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 12.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dari asal
usul kata, Etika berasal dari bahasa Yunani “ethos” yang bearti adat istiadat/
kebiasaan yang baik. Etika adalah ilmu tentang apa yang baik dan yang buruk,
tentang hak dan kewajiban moral. Etika juga dapat diartikan sebagai kumpulan
asas / nilai yang berkenaan dengan akhlak, nilai yang mengenai yang benar dan<a href="http://www.blogger.com/null" name="more"> salah yang dianut masyarakat.</a></span></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="mso-bookmark: more;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengertian
profesi</span></b></span></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="mso-bookmark: more;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Profesi adalah
kata serapan dari sebuah kata dalam bahasa Inggris "Profess", yang
dalam bahasa Yunani adalah "Επαγγελια", yang bermakna: "Janji
untuk memenuhi kewajiban melakukan suatu tugas khusus secara tetap/permanen".<br />
<br />
Profesi adalah pekerjaan yang membutuhkan pelatihan dan penguasaan terhadap
suatu pengetahuan khusus. Suatu profesi biasanya memiliki asosiasi profesi,
kode etik, serta proses sertifikasi dan lisensi yang khusus untuk bidang
profesi tersebut. Contoh profesi adalah pada bidang hukum, kedokteran,
keuangan, militer,teknikdan desainer<br />
<br />
Pekerjaan tidak sama dengan profesi. Istilah yang mudah dimengerti oleh
masyarakat awam adalah: sebuah profesi sudah pasti menjadi sebuah pekerjaan,
namun sebuah pekerjaan belum tentu menjadi sebuah profesi. Profesi memiliki
mekanisme serta aturan yang harus dipenuhi sebagai suatu ketentuan,
sedangkan kebalikannya, pekerjaan tidak memiliki aturan yang rumit seperti itu.
Hal inilah yang harus diluruskan di masyarakat, karena hampir semua orang
menganggap bahwa pekerjaan dan profesi adalah sama.<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></span><span style="mso-bookmark: more;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></b></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="mso-bookmark: more;"><b style="mso-bidi-font-weight: normal;"><span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengertian Etika Profesi</span></b></span><span style="mso-bookmark: more;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></b></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="mso-bookmark: more;"><b><span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></b></span><span style="mso-bookmark: more;"><span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Etika profesi menurut keiser dalam (
Suhrawardi Lubis, 1994:6-7 ) adalah sikap hidup berupa keadilan untuk
memberikan pelayanan professional terhadap masyarakat dengan penuh ketertiban
dan keahlian sebagai pelayanan dalam rangka melaksanakan tugas berupa kewajiban
terhadap masyarakat.</span></span><span style="mso-bookmark: more;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="mso-bookmark: more;"><span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kode etik profesi adalah system norma,
nilai dan aturan professional tertulis yang secara tegas menyatakan apa yang
benar dan baik, dan apa yang tidak benar dan tidak baik bagi professional. Kode
etik menyatakan perbuatan apa yang benar atau salah, perbuatan apa yang harus
dilakukan dan apa yang harus dihindari. Tujuan kode etik yaitu agar
professional memberikan jasa sebaik-baiknya kepada pemakai atau nasabahnya.
Dengan adanya kode etik akan melindungi perbuatan yang tidak professional.</span></span><span style="mso-bookmark: more;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="mso-bookmark: more;"><b style="mso-bidi-font-weight: normal;"><span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengertian Kode Etik</span></b></span><span style="mso-bookmark: more;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></b></span></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: 6.0pt;">
<span style="mso-bookmark: more;"><b><span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kode etik profesi</span></b></span><span style="mso-bookmark: more;"><span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> merupakan suatu tatanan etika yang
telah disepakati oleh suatu kelompok masyarakat tertentu. Kode etik umumnya
termasuk dalam norma sosial, namun bila ada kode etik yang memiliki sanksi yang
agak berat, maka masuk dalam kategori norma hukum.</span></span><span style="mso-bookmark: more;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: 6.0pt;">
<span style="mso-bookmark: more;"><span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kode Etik juga dapat diartikan sebagai
pola aturan, tata cara, tanda, pedoman etis dalam melakukan suatu kegiatan atau
pekerjaan. Kode etik merupakan pola aturan atau tata cara sebagai pedoman
berperilaku. Tujuan kode etik agar profesional memberikan jasa sebaik-baiknya
kepada pemakai atau nasabahnya. Adanya kode etik akan melindungi perbuatan yang
tidak profesional</span></span><span style="mso-bookmark: more;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="mso-bookmark: more;"><b style="mso-bidi-font-weight: normal;"><span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Fungsi Kode Etik Profesi</span></b></span><span style="mso-bookmark: more;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></b></span></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="mso-bookmark: more;"><span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kode etik profesi itu merupakan sarana untuk membantu para pelaksana
sebagai seseorang yang professional supaya tidak dapat merusak etika profesi.
Ada tiga hal pokok yang merupakan fungsi dari kode etik profesi:</span></span><span style="mso-bookmark: more;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -18.0pt;">
<span style="mso-bookmark: more;"><span style="color: #666666; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Trebuchet MS"; mso-fareast-language: IN;">a)
</span></span><span style="mso-bookmark: more;"><span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kode etik profesi
memberikan pedoman bagi setiap anggota profesi tentang prinsip profesionalitas
yang digariskan. Maksudnya bahwa dengan kode etik profesi, pelaksana profesi
mampu mengetahui suatu hal yang boleh dilakukan dan yang tidak boleh dilakukan.</span></span><span style="mso-bookmark: more;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -18.0pt;">
<span style="mso-bookmark: more;"><span style="color: #666666; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Trebuchet MS"; mso-fareast-language: IN;">b)
</span></span><span style="mso-bookmark: more;"><span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Kode etik
profesi merupakan sarana kontrol sosial bagi masyarakat atas profesi yang
bersangkutan. Maksudnya bahwa etika profesi dapat memberikan suatu pengetahuan
kepada masyarakat agar juga dapat memahami arti pentingnya suatu profesi,
sehingga memungkinkan pengontrolan terhadap para pelaksana di lapangan kerja
(kalangan sosial).</span></span><span style="mso-bookmark: more;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></span></div>
<div class="MsoNormalCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -18.0pt;">
<span style="mso-bookmark: more;"><span style="color: #666666; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Trebuchet MS"; mso-fareast-language: IN;">c)
</span></span><span style="mso-bookmark: more;"><span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kode etik profesi
mencegah campur tangan pihak di luar organisasi profesi tentang hubungan etika
dalam keanggotaan profesi. Arti tersebut dapat dijelaskan bahwa para pelaksana
profesi pada suatu instansi atau perusahaan yang lain tidak boleh mencampuri
pelaksanaan profesi di lain instansi atau perusahaan.</span></span><span style="mso-bookmark: more;"><span style="color: #666666; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></span><span style="mso-bookmark: more;"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam lingkup TI, kode
etik profesinya memuat kajian ilmiah mengenai prinsip atau norma-norma dalam
kaitan dengan hubungan antara professional atau developer TI dengan klien,
antara para professional sendiri, antara organisasi profesi serta organisasi
profesi dengan pemerintah. Salah satu bentuk hubungan seorang profesional dengan
klien (pengguna jasa) misalnya pembuatan sebuah program aplikasi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Seorang profesional
tidak dapat membuat program semaunya, ada beberapa hal yang harus ia perhatikan
seperti untuk apa program tersebut nantinya digunakan oleh kliennya atau user,
ia dapat menjamin keamanan (security) sistem kerja program aplikasi
tersebut dari pihak-pihak yang dapat mengacaukan sistem kerjanya (misalnya:
hacker, cracker, dll). Kode etik profesi Informatikawan merupakan bagian dari
etika profesi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<span style="color: #333333; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jika para profesional
TI melanggar kode etik, mereka dikenakan sanksi moral, sanksisosial, dijauhi,
di-banned dari pekerjaannya, bahkan mungkin dicopot dari jabatannya</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tujuan
Kode Etik :</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br />
- Untuk menjunjung tinggi
martabat profesi.<br />
- Untuk menjaga dan
memelihara kesejahteraan para anggota.<br />
- Untuk meningkatkan
pengabdian para anggota profesi.<br />
- Untuk meningkatkan mutu
profesi.<br />
- Untuk meningkatkan mutu
organisasi profesi.<br />
- Meningkatkan layanan di
atas keuntungan pribadi.<br />
- Mempunyai organisasi
profesional yang kuat dan terjalin erat.<br />
- Menentukan baku
standarnya sendiri.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Prinsip
Etika Profesi :</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br />
Tanggung Jawab<br />
- Terhadap pelaksanaan pekerjaan itu dan terhadap hasilnya.<br />
- Terhadap dampak dari profesi itu untuk kehidupan orang lain atau
masyarakat pada umumnya.<br />
Keadilan<br />
- Prinsip ini menuntut kita untuk memberikan kepada siapa saja apa yang
menjadi haknya.<br />
Otonomi<br />
- Prinsip ini menuntut agar setiap kaum profesional memiliki dan diberi
kebebasan dalam menjalankan profesinya</span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Macam-macam Etika</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br />
<br />
Ada dua macam etika yang harus kita pahami bersama dalam menentukan baik dan
buruknya prilaku manusia :<br />
1. Etika Deskriptif, yaitu etika yang berusaha meneropong secara kritis dan
rasional sikap dan prilaku manusia dan apa yang dikejar oleh manusia dalam
hidup ini sebagai sesuatu yang bernilai. Etika deskriptif memberikan fakta
sebagai dasar untuk mengambil keputusan tentang prilaku atau sikap yang mau
diambil.<br />
<br />
2. Etika Normatif, yaitu etika yang berusaha menetapkan berbagai sikap dan pola
prilaku ideal yang seharusnya dimiliki oleh manusia dalam hidup ini sebagai
sesuatu yang bernilai. Etika normatif memberi penilaian sekaligus memberi norma
sebagai dasar dan kerangka tindakan yang akan diputuskan.<br />
<br />
Etika secara umum dapat dibagi menjadi :<br />
<br />
1. Etika Umum, berbicara mengenai kondisi-kondisi dasar bagaimana manusia
bertindak secara etis, bagaimana manusia mengambil keputusan etis, teori-teori
etika dan prinsip-prinsip moral dasar yang menjadi pegangan bagi manusia dalam
bertindak serta tolak ukur dalam menilai baik atau buruknya suatu tindakan.
Etika umum dapat di analogkan dengan ilmu pengetahuan, yang membahas mengenai
pengertian umum dan teori-teori.<br />
<br />
2. Etika Khusus, merupakan penerapan prinsip-prinsip moral dasar dalam bidang
kehidupan yang khusus. Penerapan ini bisa berwujud : Bagaimana saya mengambil
keputusan dan bertindak dalam bidang kehidupan dan kegiatan khusus yang saya
lakukan, yang didasari oleh cara, teori dan prinsip-prinsip moral dasar. Namun,
penerapan itu dapat juga berwujud : Bagaimana saya menilai perilaku saya dan
orang lain dalam bidang kegiatan dan kehidupan khusus yang dilatarbelakangi
oleh kondisi yang memungkinkan manusia bertindak etis : cara bagaimana manusia
mengambil suatu keputusan atau tidanakn, dan teori serta prinsip moral dasar
yang ada dibaliknya.<br />
<br />
Etika Khusus dibagi lagi menjadi dua bagian :<br />
a. Etika individual, yaitu menyangkut kewajiban dan sikap manusia terhadap
dirinya sendiri.<br />
b. Etika sosial, yaitu berbicara mengenai kewajiban, sikap dan pola perilaku
manusia sebagai anggota umat manusia.<br />
<br />
Perlu diperhatikan bahwa etika
individual dan etika sosial tidak dapat dipisahkan satu sama lain dengan tajam,
karena kewajiban manusia terhadap diri sendiri dan sebagai anggota umat manusia
saling berkaitan. Etika sosial menyangkut hubungan manusia dengan manusia baik
secara langsung maupun secara kelembagaan (keluarga, masyarakat, negara), sikap
kritis terhadpa pandangan-pandangana dunia dan idiologi-idiologi maupun
tanggung jawab umat manusia terhadap lingkungan hidup.<br />
Dengan demikian luasnya lingkup dari
etika sosial, maka etika sosial ini terbagi atau terpecah menjadi banyak bagian
atau bidang. Dan pembahasan bidang yang paling aktual saat ini adalah sebagai
berikut :<br />
1. Sikap terhadap sesama<br />
2. Etika keluarga<br />
3. Etika profesi<br />
4. Etika politik<br />
5. Etika lingkungan<br />
6. Etika idiologi<br />
<br />
<b>Manfaat Etika</b><br />
<br />
Beberapa manfaat Etika adalah sebagai berikut ,<br />
1. Dapat membantu suatu pendirian dalam beragam pandangan dan moral.<br />
2. Dapat membantu membedakan mana yang tidak boleh dirubah dan mana<br />
yang boleh dirubah.<br />
3. Dapat membantu seseorang mampu menentukan pendapat.<br />
4. Dapat menjembatani semua dimensi atau nilai-nilai.</span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br />
Ciri – Ciri Profesi<br />
<br />
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;">Secara umum ada beberapa ciri atau sifat yang selalu
melekat pada profesi, yaitu :<br />
<span style="mso-spacerun: yes;"> </span>1. Adanya pengetahuan khusus, yang
biasanya keahlian dan keterampilan ini dimiliki berkat pendidikan, pelatihan
dan pengalaman yang bertahun-tahun.<br />
2. Adanya kaidah dan standar moral yang sangat tinggi. Hal ini biasanya setiap
pelaku profesi mendasarkan kegiatannya pada kode etik profesi.<br />
3. Mengabdi pada kepentingan masyarakat, artinya setiap pelaksana profesi harus
meletakkan kepentingan pribadi di bawah kepentingan masyarakat.<br />
4. <span style="mso-spacerun: yes;"> </span>Ada izin khusus untuk menjalankan
suatu profesi. Setiap profesi akan selalu berkaitan dengan kepentingan
masyarakat, dimana nilai-nilai kemanusiaan berupa keselamatan, keamanan,
kelangsungan hidup dan sebagainya, maka untuk menjalankan suatu profesi harus
terlebih dahulu ada izin khusus.<br />
5. Kaum profesional biasanya menjadi anggota dari suatu profesi.<br />
<b><br />
PROFESIONALISME</b></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br />
<br />
<b>A. Pengertian Professional / Professionalisme</b><br />
<b> </b><br />
Adalah orang yang mempunyai profesi atau pekerjaan purna waktu dan hidup dari
pekerjaan itu dengan mengandalkan suatu keahlian yang tinggi. Atau
seorang profesional adalah seseorang yang hidup dengan mempraktekkan suatu
keahlian tertentu atau dengan terlibat dalam suatu kegiatan tertentu yang
menurut keahlian, sementara orang lain melakukan hal yang sama sebagai sekedar
hobi, untuk senang – senang atau untuk mengisi waktu luang.<br />
<br />
<b>B. Ciri – Ciri Profesionalisme</b><br />
<br />
Kaum profesional adalah orang-orang yang memiliki tolak ukur perilaku yang
berada di atas rata - rata. Di satu pihak ada tuntutan dan tantangan yang
sangat berat, tetapi di lain pihak ada suatu kejelasan mengenai pola perilaku
yang baik dalam rangka kepentingan masyarakat. Seandainya semua bidang
kehidupan dan bidang kegiatan menerapkan suatu. Standar profesional yang
tinggi, bisa diharapkan akan tercipta suatu kualitas masyarakat yang semakin
baik.<br />
<br />
<b>C. Perbedaan Profesi & Profesional :</b><br />
<br />
Profesi :<br />
- Mengandalkan suatu keterampilan atau keahlian khusus.<br />
- Dilaksanakan sebagai suatu pekerjaan atau kegiatan utama (purna waktu).<br />
- Dilaksanakan sebagai sumber utama nafkah hidup.<br />
- Dilaksanakan dengan keterlibatan pribadi yang mendalam.<br />
<br />
Profesional :<br />
- Orang yang tahu akan keahlian dan keterampilannya.<br />
- Meluangkan seluruh waktunya untuk pekerjaan atau kegiatannya itu.<br />
- Hidup dari situ.<br />
- Bangga akan pekerjaannya.<br />
<br />
<br />
<br />
<a href="http://muaramasad.blogspot.com/2013/03/pengertian-etika-profesi-dan.html">http://muaramasad.blogspot.com/2013/03/pengertian-etika-profesi-dan.html</a></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://cyberlawncrime.blogspot.com/2013/03/pengertian-etika-kode-etik-dan-fungsi.html">http://cyberlawncrime.blogspot.com/2013/03/pengertian-etika-kode-etik-dan-fungsi.html</a></span></div>
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alfa wardiantohttp://www.blogger.com/profile/15014813185999594736noreply@blogger.com0tag:blogger.com,1999:blog-3408308702849585144.post-38374258151202977732013-07-09T09:18:00.003-07:002013-07-09T09:18:13.995-07:00Masih banyak pembenahan ,Government spend Rp 500 Billion Toll Exempt Land Project, 2013 - This year, the government allocated Rp 500 billion for land acquisition for toll road projects. This is to overcome the problems that have swollen toll investor investment.<br />
<br />
The budget called Land Capping. It means a land acquisition fund that is listed in the Concession Agreement (concession agreement) does not match what is on the ground due to swelling investment, the difference between the fund will be covered by government funds land capping.<br />
<br />
"By capping the land, the increase of the value of the land was absorbed by the land capping. Term That government was buying land," said Head of Toll Road Regulatory Agency, Ministry of Public Works to detikFinance Ahmad Ghani Ghazali last weekend.<br />
<br />
Ghani pointed out, in the concession agreement contracts listed fund of Rp 100 billion for land acquisition. However it turns out, because of the difficulty of land acquisition, which causes a stalled toll road projects.<br />
<br />
When the project will be re-developed, land prices soared, and the total funds needed for land acquisition to Rp 200 billion. Then increase the investment would be closed by land capping funds from the state budget, with notes, kelaikannya should not be more than 4%.<br />
<br />
"So say the price was Rp 100 billion, has suddenly become Rp 200 billion, with USD 200 billion so add that we check the feasibility. Kelaikannya If it is dropped, because the investment up right, it does not drop more than 4% should," Ghani said.<br />
<br />
Ghani said, for this year, funding government land capping budgeted Rp 500 billion. Designation is for toll roads that have swollen the value of investments in land acquisition.<br />
<br />
"This year's Rp 500 billion in 2013 and then again for less again requested to the Ministry of Finance. Later Highways tip of the spear," he said.<br />
<br />
Meanwhile, Head of Land Acquisition Directorate General of Highways, Ministry of Public Works, Herry Marzuki said similar things. He said, as long as the government is able to pay the land capping the fund, then the land will be paid.<br />
<br />
Sources: detikfinancealfa wardiantohttp://www.blogger.com/profile/15014813185999594736noreply@blogger.com0tag:blogger.com,1999:blog-3408308702849585144.post-8009940427139384802013-07-09T09:15:00.002-07:002013-07-09T09:15:28.360-07:00woow , Beras pun mengalami pasang surut ..<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 1; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-font-kerning: 18.0pt;">Redam Harga,
Bulog Gelontorkan 32.000 Beras Operasi Pasar</span></b><span style="background-color: white; background-position: initial initial; background-repeat: initial initial; font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">- Perum Bulog mengklaim telah menggelontorkan 32.000 ton
beras dalam rangka operasi pasar (OP). Operasi Pasar bertujuan mengendalikan
lonjakan harga beras di dalam negeri pasca kenaikan harga BBM subsidi.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"><br />
<br />
<span style="background: white;">Direktur Utama Perum Bulog Sutarto Alimoeso
mengatakan, saat ini harga beras memang mengalami kenaikan. OP dilakukan untuk
jenis beras premium maupun beras medium.</span><br />
<br />
<span style="background: white;">"Ada sedikit kenaikan. Untuk itu, Bulog
melakukan operasi pasar. Kita sudah melakukan OP, sekitar 32.000 ton di banyak
tempat. Terutama ada dua yang kita lakukan, satu OP beras premium. Kedua OP
dengan menggunakan beras (medium) pemerintah," katanya<span class="apple-converted-space"> </span></span><br />
<br />
<span style="background: white;">Sutarto menjelaskan untuk beras premium, OP
dilakukan oleh Bulog dan juga bekerjasama dengan Pemda. Ia mencontohkan di Jawa
Timur, pemda memberikan subsidi sehingga hasilnya inflasi di Jatim rendah harga
beras bisa terkendali.</span><br />
<br />
<span style="background: white;">"Kita akan terus. Karena selama harga masih
ada kecenderungan naik, kita nggak akan ambil risiko. Kita akan lakukan OP,
berapapun diperlukan siap," katanya.</span><br />
<br />
<span style="background: white;">Ia menegaskan saat ini stok beras di Gudang
Bulog sangat aman hingga 3 juta ton. Serapan pengadaan beras dari dalam negeri
pun relatif baik dengan rata-rata 10.000 ton per hari.</span><br />
<br />
<span style="background: white;">"Alhamdulillah stok kita hari ini masih
sangat besar, hampir 3 juta ton stok beras," katanya.</span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-font-kerning: 18.0pt;"><o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://finance.detik.com/read/2013/07/08/180143/2296073/4/redam-harga-bulog-gelontorkan-32000-beras-operasi-pasar?">http://finance.detik.com/read/2013/07/08/180143/2296073/4/redam-harga-bulog-gelontorkan-32000-beras-operasi-pasar?</a><o:p></o:p></span></div>
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alfa wardiantohttp://www.blogger.com/profile/15014813185999594736noreply@blogger.com0tag:blogger.com,1999:blog-3408308702849585144.post-47889046721529613902013-07-09T09:12:00.001-07:002013-07-09T09:12:05.685-07:00Kenapa bisa terjadi ..<div style="text-align: justify;">
There JCI Opportunity Could Rebound - Composite Stock Price Index (CSPI) today plunged 169 points following a selloff in stocks because investors do negative sentiment from the U.S.. Most foreign investors off stock, net selling value of nearly one trillion dollars.</div>
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<br /></div>
<div style="text-align: justify;">
Close the trade early in the week, Monday (07/08/2013), JCI plunged 169.182 points (3.68%) to a level of 4433.625. While LQ45 Index fell 33.052 points (4.32%) to a level of 731.229. Stocks on Wall Street moved higher to welcome the season issuer's financial performance report. Reinforcement is also encouraged by the improving U.S. economic data at the end of last week. At the close of trading Monday, the Dow Jones rose 88.85 points (0.59%) to 15224.69. Indesk Standard & Poor's 500 rose 8.57 points (0.53%) to 1640.46. The Nasdaq Composite Index increased 5.45 points (0.16%) to 3484.83. Today the index is expected to rebound driven by sentiment positi of global and regional markets. Foreign selling dwindle replaced by domestic investors bought. Movements in Asian bourses this morning:</div>
<div style="text-align: justify;">
• The Nikkei 225 index rose 133.24 points (0.94%) to 14242.58.</div>
<div style="text-align: justify;">
• thinning KOSPI index 1.42 points (0.08%) to 1815.43.</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
Recommendations for stock trading today: Panin Securities</div>
<div style="text-align: justify;">
Index yesterday tumbled driven down by fears of the threat of high inflation and rising interest rates in the BI Rate. Aside from domestic, external factors that drive regional index lower is fear stimulu reduction, following some economic data such as employment data showed a positive growth. Aside from the U.S., global investors are also worried that China's growth will be restrained by tightening credit. Today we estimate JCI still be weakened, although selling pressure will abate. 4370-4470 range of support-resistance. eTrading Securities</div>
<div style="text-align: justify;">
Yesterday, the index closed down -169.18 points (-3.68%) to 4,433.63 by the number of transactions as much as 7.4 million lots, equivalent to Rp4.5 trillion.</div>
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<br /></div>
<div style="text-align: justify;">
JCI movement sectors al agricultural sector (-3.29%), basic-industries sector (-3.82%), construction and property sector (-5.93%), consumer goods sector (-4.64%), finance sector (-3.99%) , infrastructure sector (-0.87%), mining sector (-2.84%), misc-industries sector (-3.29%), and the trade sector (-4.38%). As many as 30 stocks gained, 200 shares declined, 56 stocks unchanged and 142 shares not traded at all. Stocks that occupy the top gainers a.l. PGAS (+1.80%), BII (+2.94%), SMCB (+1.89%), BNLI (+1.27%), and MIDI (+7.69%). Meanwhile, stocks that occupy the top losers al BMRI (-7.36%), BBRI (-5.81%), ASII (-3.70%), UNVR (-4.44%), and BBCA (-4.21%). Registered foreign net sell in the regular market of Rp885 billion, with most shares sold al BMRI, BBRI, SMGR, BBCA, and INTP. Rupiah depreciated 9.956 per U.S. dollar.</div>
<div style="text-align: justify;">
Technically JCI produces a signal attenuation dead cross on the MACD indicator, it indicates today JCI is the potential to continue the correction. With support and resistance 4.370 4.580. As for the stocks that can be considered are: BMRI, LPKR, SMCB.</div>
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Sources: detik.com</div>
alfa wardiantohttp://www.blogger.com/profile/15014813185999594736noreply@blogger.com0tag:blogger.com,1999:blog-3408308702849585144.post-82858547178356733972013-07-09T09:07:00.001-07:002013-07-09T09:08:05.027-07:00In addition to groceries, Gold had come up ...<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: Times New Roman, serif;"><span style="line-height: 24px;">Welcomes Fasting Month, Antam Gold Price Selling Back Up Rp 5.000/Gram - </span></span><span style="font-family: 'Times New Roman', serif; line-height: 24px;">The price of gold in Precious Metals, PT Antam Tbk still below Rp 500.000/gram. Antam's gold price this time remain as in the beginning of last week.</span></div>
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<span style="font-family: Times New Roman, serif;"><span style="line-height: 24px;">At the close last weekend, Friday (07/05/2013), price of gold closed down at the level of Rp 1,000 to Rp 494,000. Then the price of gold on the open fell again to Rp 492.000/gram at the beginning of last week, Monday (07/08/2013). Now, on Tuesday (09/07/2013) Antam's gold price remained at Rp 494.000/gram.</span></span></div>
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<span style="font-family: Times New Roman, serif;"><span style="line-height: 24px;">Selling price to the consumer of gold bullion or precious metals prices rose from Rp 5.000/gram buyback of 389.000/gram to Rp Rp 394.000/gram.</span></span></div>
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<span style="font-family: Times New Roman, serif;"><span style="line-height: 24px;">Here's the price of gold bullion is sold by Precious Metals Antam today:</span></span></div>
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<span style="font-family: Times New Roman, serif;"><span style="line-height: 24px;">• Denomination 1 gram Rp 492,000</span></span></div>
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<span style="font-family: Times New Roman, serif;"><span style="line-height: 24px;">• Fractions 5 grams Rp 2.315 million</span></span></div>
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<span style="font-family: Times New Roman, serif;"><span style="line-height: 24px;">• Denomination 10 grams Rp 4.58 million</span></span></div>
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<span style="font-family: Times New Roman, serif;"><span style="line-height: 24px;">• Denomination 25 grams Rp 11.375 million</span></span></div>
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<span style="font-family: Times New Roman, serif;"><span style="line-height: 24px;"><br /></span></span></div>
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<span style="font-family: Times New Roman, serif;"><span style="line-height: 24px;">"To purchase Gold Bars come Directly to PT Antam Tbk Jakarta every day we limit it to a maximum of 150 queue numbers alone," said Antam in his statement.</span></span><br />
<span style="font-family: Times New Roman, serif;"><span style="line-height: 24px;"><br /></span></span>
<span style="font-family: Times New Roman, serif;"><span style="line-height: 24px;">sumber : detik.com</span></span><br />
<span style="font-family: Times New Roman, serif;"><span style="line-height: 24px;"><br /></span></span></div>
alfa wardiantohttp://www.blogger.com/profile/15014813185999594736noreply@blogger.com0tag:blogger.com,1999:blog-3408308702849585144.post-58659604967904115992013-07-09T08:58:00.002-07:002013-07-09T08:59:58.688-07:00Buat apa pintar kalau merugikan orang lain ...<div class="MsoNormal" style="line-height: 14.5pt; margin-bottom: 6.05pt; mso-outline-level: 1; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-font-kerning: 18.0pt;">Modus Baru, Bobol ATM Tanpa Mengurangi Saldo<o:p></o:p></span></b></div>
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Kepolisian Resor Kota Besar Surabaya membongkar modus baru
pembobolan ATM. Pelaku bisa mengeluarkan uang tanpa mengurangi saldo
rekeningnya. Caranya dengan mencabut stop kontak mesin ATM.</div>
<div style="line-height: 13.6pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 6.65pt; text-align: justify;">
Modus itu
dilakukan oleh Rudi Hermawan, 34 tahun, warga Lampung Selatan. Pria yang
tinggal di Tanggulangin, Sidoarjo ini tidak sendiri. Ia melakukannya bersama
adiknya Irfan Yuza, 23 tahun dan sepupunya Vivit Candra, 34 tahun. "Ini
modus baru yang hanya dilakukan kelompoknya Rudi saja," kata Kepala Unit
Reserse Mobil Kepolisian Resor Kota Besar Surabaya Ajun Komisaris Polisi Agung
Pribadi pada Tempo, Senin, 8 Juli 2013.</div>
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Saat beraksi,
pelaku terlebih dahulu menarik uang tunai dari rekening yang dimilikinya.
Biasanya, dia melakukan penarikan tunai hingga batas maksimal. Setelah kartu
ATM diambil, disusul dengan keluarnya uang, pelaku pun mematikan aliran listrik
mesin.</div>
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Ketika aliran
listrik kembali dinyalakan, Rudi menahan uangnya. Harusnya dalam kondisi
demikian, uang akan otomatis kembali masuk ke dalam mesin. Tetapi, karena sudah
ditahan, mesin langsung menutup tanpa disertai dengan uang. Saldo pun tak
berubah.</div>
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Kepala Satuan
Reserse Kriminal Polrestabes Surabaya Ajun Komisaris Besar Polisi Farman
mengatakan dari cara itu, Rudi cs berhasil membobol uang Rp 286 juta. Paling
banyak adalah Bank BCA. Adapula bank-bank lain seperti Bank Permata, CIMB
Niaga, Danamon, BRI dan lainnya.</div>
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Menurut Farman,
komplotan Rudi sudah beraksi sejak satu tahun. Selama itu, mereka
berpindah-pindah ATM. Tidak hanya di Surabaya tapi juga Sidoarjo, Jakarta,
Yogyakarta dan Semarang. "Mereka memilih ATM yang memang minim pengamanan
dan sepi," ujarnya.</div>
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Pengakuan
Rudi, ia mendapatkan informasi tentang sistem mesin ATM dari laman pencari
google. Namun, Farman mengaku tidak serta-merta mempercayainya. Ia curiga ada
keterlibatan vendor ATM yang memberitahu kelemahan mesin ATM. "Mereka
tingkat pendidikannya rendah, bisa jadi ada vendor ATM yang memberitahu,"
katanya.</div>
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Kasus ini
terungkap dari kecurigaan Bank BCA. Pihaknya mendapati ketidaksesuaian antara
jumlah uang dengan transaksi. Salah satu mesin ATM yang sering bobol adalah di
Indomaret, Brebek, Sidoarjo. BCA pun melapor ke Kepolisian Daerah Jawa Timur
dan Polrestabes Surabaya.</div>
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Menurut Agung,
polisi kemudian memancing pelaku dengan cara mempermudah akses ATM. Mereka juga
memasang kamera CCTV dan nyanggong di lokasi. Benar saja, Rudi pun
terperangkap. Dari Rudi, polisi lantas menangkap dua tersangka lainnya.</div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><a href="http://id.berita.yahoo.com/modus-baru-bobol-atm-tanpa-mengurangi-saldo-015324174.html"><span style="color: windowtext;">http://id.berita.yahoo.com/modus-baru-bobol-atm-tanpa-mengurangi-saldo-015324174.html</span></a><o:p></o:p></span></div>
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alfa wardiantohttp://www.blogger.com/profile/15014813185999594736noreply@blogger.com0tag:blogger.com,1999:blog-3408308702849585144.post-77470610061560093402013-07-09T08:15:00.002-07:002013-07-09T09:01:56.139-07:00Lailatul Qadar<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
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<b><span style="font-size: 13.5pt;">Lailatul Qadar</span></b><span style="font-size: 13.5pt;"> atau <b>Lailat Al-Qadar</b> (<u>bahasa
Arab</u>: لَيْلَةِ الْقَدْرِ ) (malam ketetapan) adalah satu malam
penting yang terjadi pada bulan <u>Ramadan</u>, yang dalam <u>Al
Qur'an</u> digambarkan sebagai malam yang lebih baik dari seribu <u>bulan</u>.
Dan juga diperingati sebagai malam diturunkannya Al Qur'an. Deskripsi tentang
keistimewaan malam ini dapat dijumpai pada <u>Surat Al-Qadar</u>, surat
ke-97 dalam Al Qur'an.<o:p></o:p></span></div>
<div style="line-height: 16.0pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span style="font-size: 13.5pt;">Menurut <u>Quraish Shihab</u>, kata
Qadar (قﺩﺭ) sesuai dengan penggunaannya dalam ayat-ayat Al Qur'an dapat
memiliki tiga arti yakni <sup><a href="http://id.wikipedia.org/wiki/Lailatul_Qadar#cite_note-shihab-1">[1]</a></sup>:<o:p></o:p></span></div>
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<span style="font-size: 13.5pt;">1.</span><span color:black="" new="" roman="" serif="" style="font-family: "; font-size: 7.0pt;" times=""> <span class="apple-converted-space"> </span></span><span style="font-size: 13.5pt;">Penetapan dan pengaturan sehingga Lailat Al-Qadar dipahami sebagai
malam penetapan Allah bagi perjalanan hidup manusia. Penggunaan Qadar sebagai
ketetapan dapat dijumpai pada <u>surat Ad-Dukhan</u> ayat
3-5 : <i>Sesungguhnya Kami menurunkannya (Al-Quran) pada suatu malam,
dan sesungguhnya Kamilah yang memberi peringatan. Pada malam itu dijelaskan
semua urusan yang penuh hikmah, yaitu urusan yang besar di sisi Kami</i><o:p></o:p></span></div>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span style="font-size: 13.5pt;">2.</span><span color:black="" new="" roman="" serif="" style="font-family: "; font-size: 7.0pt;" times=""> <span class="apple-converted-space"> </span></span><span style="font-size: 13.5pt;">Kemuliaan. Malam tersebut adalah malam mulia tiada bandingnya. Ia
mulia karena terpilih sebagai malam turunnya Al-Quran. Penggunaan Qadar yang
merujuk pada kemuliaan dapat dijumpai pada <u>surat Al-An'am</u> (6):
91 yang berbicara tentang kaum musyrik: <i>Mereka itu tidak memuliakan
Allah dengan kemuliaan yang semestinya, tatkala mereka berkata bahwa Allah
tidak menurunkan sesuatu pun kepada masyarakat</i><o:p></o:p></span></div>
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<span style="font-size: 13.5pt;">3.</span><span color:black="" new="" roman="" serif="" style="font-family: "; font-size: 7.0pt;" times=""> <span class="apple-converted-space"> </span></span><span style="font-size: 13.5pt;">Sempit. Malam tersebut adalah malam yang sempit, karena
banyaknya <a href="http://id.wikipedia.org/wiki/Malaikat" title="Malaikat">malaikat</a> yang
turun ke bumi, seperti yang ditegaskan dalam <u>surat Al-Qadr</u>.
Penggunaan Qadar untuk melambangkan kesempitan dapat dijumpai pada <u>surat
Ar-Ra'd</u> ayat 26: <i>Allah melapangkan rezeki yang dikehendaki dan
mempersempit (bagi yang dikehendaki-Nya)</i><o:p></o:p></span></div>
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<span style="font-size: 13.5pt;">Dalam <u>Al Qur'an</u>,
tepatnya <u>Surat Al Qadar</u> malam ini dikatakan memiliki nilai
lebih baik dari seribu, bulan .<u>97:1</u> Pada malam ini juga dikisahkan
Al Qur'an diturunkan, seperti dikisahkan pada surat Ad Dukhan ayat 3-6. <u>44:3</u>.
Terdapat pendapat yang mengatakan bahwa terjadinya malam Lailatul Qadar itu
pada 10 malam terakhir bulan Ramadan, hal ini berdasarkan <a href="http://id.wikipedia.org/wiki/Hadits" title="Hadits">hadits</a> dari
Aisyah yang mengatakan : <i>" Rasulullah Shallallahu 'alaihi wa
sallam beri'tikaf di sepuluh hari terakhir bulan Ramadan dan beliau bersabda,
yang artinya: "Carilah malam Lailatul Qadar di (malam ganjil) pada 10 hari
terakhir bulan Romadhon" "</i> (HR: Bukhari 4/225 dan Muslim
1169)<o:p></o:p></span></div>
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<br /></div>
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<span style="background-color: white; background-position: initial initial; background-repeat: initial initial; font-family: '', serif, '', serif;">Sesungguh
malam yg diberkahi ini barangsiapa yg diharamkan utk mendapatkan maka sungguh
telah diharamkan seluruh kebaikan (baginya). Dan tidaklah diharamkan kebaikan
itu melainkan (bagi) orang yg diharamkan (untuk mendapatkannya). Oleh krn itu
dianjurkan bagi muslimin (agar) bersemangat dalam berbuat ketaatan kepada Allah
utk menghidupkan malam Lailatul Qadar dgn penuh keimanan dan pengharapan
pahala-Nya yg besar jika (telah) berbuat demikian (maka) akan diampuni Allah
dosa-dosa yg telah lalu.</span><span class="apple-converted-space"><span style="font-family: '', serif, '', serif;"> </span></span><span style="background-color: white; background-position: initial initial; background-repeat: initial initial; font-family: '', serif, '', serif;">Rasulullah
Shallallahu 'alaihi wasallam bersabda:</span><span class="apple-converted-space"><span style="font-size: 13.5pt;"> </span></span><span style="background-color: white; background-position: initial initial; background-repeat: initial initial; font-size: 13.5pt;">"Barangsiapa berdiri
(shalat) pada malam Lailatul Qadar dgn penuh keimanan dan mengharap pahala dari
Allah maka diampuni dosa-dosa yg telah lalu</span><em><span style="font-size: 13.5pt;">." (HR. Bukhari (4/217) dan Muslim (759))</span></em><span style="font-size: 13.5pt;">.<span class="apple-converted-space"> </span><span style="background: white;">Disunnahkan utk memperbanyak do'a pada malam tersebut.
Telah diriwayatkan dari Sayyidah 'Aisyah Radhiyallahu 'anha bahwa dia berta
"Ya Rasulullah apa pendapatmu jika aku tahu kapan malam Lailatul Qadar
(terjadi) apa yg harus aku ucapkan?" Beliau menjawab"</span>.<span class="apple-converted-space"> </span><span style="background: white;">"Ucapkanlah
Ya Allah Engkau Maha Pengampun dan Mencintai orang yg meminta ampunan maka
ampunilah aku. " </span><em>(HR. Tirmidzi (3760) Ibnu Majah
(3850) dari 'Aisyah sanad shahih)</em><o:p></o:p></span></div>
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<span style="background-color: white; background-position: initial initial; background-repeat: initial initial; font-size: 13.5pt;">Saudaraku -semoga Allah
memberkahimu dan memberi taufiq kepadamu utk mentaati-Nya- engkau telah
mengetahui bagaimana keadaan Lailatul Qadar (dan keutamaannya) maka bangunlah
(untuk menegakkan shalat) pada sepuluh malam terakhir menghidupkan dgn ibadah
dan menjauhi wanita perintahkan kepada istrimu dan keluargamu utu ktu
perbanyaklah perbuatan ketaatan.</span><span style="font-size: 13.5pt;"><o:p></o:p></span></div>
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<b><span style="font-size: 13.5pt;">Tanda-Tanda Malam Lailatul Qadar</span></b><span style="font-size: 13.5pt;"><o:p></o:p></span></div>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span style="font-size: 13.5pt;">Ketahuilah hamba yg taat -mudah-mudahan
Allah menguatkanmu dgn ruh dari-Nya dan membantu dgn pertolongan-Nya- sesungguh
Rasulullah Shallallahu 'alaihi wasallam menggambarkan pagi malam Lailatul Qadar
agar seorang muslim mengetahuinya. Dari 'Ubai Radhiyallahu 'anhu ia berkata
Rasulullah Shallallahu 'alaihi wasallam bersabda:<br />
"Pagi hari malam Lailatul Qadar matahari terbit tak menyilaukan seperti
bejana hingga meninggi." <i>(Muslim (762))<u1:p></u1:p></i><o:p></o:p></span></div>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span style="font-size: 13.5pt;"><br />
Dari Abu Hurairah Radhiyallahu 'anhu ia berkata kami menyebutkan malam Lailatul
Qadar di sisi Rasulullah Shallallahu 'alaihi wasallam dan beliau bersabda:
"Siapa di antara kalian yg ingat ketika terbit bulan seperti syiqi jafnah<i>."
(Muslim (1170 /Perkataan syiqi jafnah syiq arti setengah jafnah arti bejana. Al
Qadhi 'Iyadh berkata "Dalam hadits ini ada isyarat bahwa malam Lailatul
Qadar hanya terjadi di akhir bulan krn bulan tak akan seperti demikian ketika
terbit kecuali di akhir-akhir bulan.")</i><span class="apple-converted-space"> </span>. Dan dari Ibnu Abbas Radhiyallahu
'anhuma ia berkata Rasulullah Shallallahu 'alaihi wasallam bersabda:<br />
"(Malam) Lailatul Qadar adl malam yg indah cerah tak panas dan tak juga
dingin (dan) keesokan hari cahaya sinar matahari melemah kemerah- merahan<i>."
(Thayalisi (394) Ibnu Khuzaimah (3/231) Bazzar (1/486) sanad hasan)<u1:p></u1:p><o:p></o:p></i></span></div>
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<br /></div>
<div style="line-height: 16.0pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span style="font-family: '', serif, '', serif;">Sumber :</span><span style="font-size: 13.5pt;"><o:p></o:p></span></div>
<div style="line-height: 16.0pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span style="font-family: '', serif, '', serif;"> <a href="http://blog.re.or.id/keutamaan-malam-lailatul-qadar.htm">http://blog.re.or.id/keutamaan-malam-lailatul-qadar.htm</a></span><span style="font-size: 13.5pt;"><o:p></o:p></span></div>
<div style="line-height: 16.0pt; margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span style="font-family: '', serif, '', serif;"><a href="http://id.wikipedia.org/wiki/Lailatul_Qadar">http://id.wikipedia.org/wiki/Lailatul_Qadar</a></span><span style="font-size: 13.5pt;"><o:p></o:p></span></div>
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alfa wardiantohttp://www.blogger.com/profile/15014813185999594736noreply@blogger.com0tag:blogger.com,1999:blog-3408308702849585144.post-71047989401426816712013-07-09T07:55:00.002-07:002013-07-09T07:59:09.838-07:00Hisab dan Rukyat<div class="MsoNormal" style="line-height: 150%; margin-bottom: 6.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.8pt; text-align: justify;">
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Hisab</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> adalah
perhitungan secara matematis dan astronomis untuk
menentukan posisi bulan dalam menentukan dimulainya awal bulan pada kalender
Hijriyah.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">'Hisab secara harfiah 'perhitungan<i>.
Dalam dunia Islam istilah hisab sering digunakan dalam ilmu falak (astronomi)
untuk memperkirakan posisi Matahari dan bulan terhadap bumi. Posisi Matahari
menjadi penting karena menjadi patokan umat Islam dalam menentukan masuknya
waktu salat. Sementara posisi bulan diperkirakan untuk mengetahui terjadinya
hilal sebagai penanda masuknya periode bulan baru dalam kalender Hijriyah. Hal
ini penting terutama untuk menentukan awal Ramadhan saat muslim mulai
berpuasa, awal Syawal (<a href="http://id.wikipedia.org/wiki/Idul_Fithri" title="Idul Fithri"><span style="color: windowtext; text-decoration: none; text-underline: none;">Idul Fithri</span></a>),
serta awalDzulhijjah saat jamaah haji wukuf di Arafah (9
Dzulhijjah) dan Idul Adha (10 Dzulhijjah).</i><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam Al-Qur'an surat <a href="http://id.wikipedia.org/wiki/Surah_Yunus" title="Surah Yunus"><span style="color: windowtext; text-decoration: none; text-underline: none;">Yunus</span></a> (10)
ayat 5 dikatakan bahwa Allah memang sengaja menjadikan Matahari dan bulan
sebagai alat menghitung tahun dan perhitungan lainnya. Juga dalam Surat Ar-Rahman (55)
ayat 5 disebutkan bahwa Matahari dan bulan beredar menurut perhitungan.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Karena ibadah-ibadah dalam Islam
terkait langsung dengan posisi benda-benda langit (khususnya Matahari dan
bulan) maka sejak awal peradaban Islam menaruh perhatian besar terhadap astronomi.
Astronom muslim ternama yang telah mengembangkan metode hisab modern adalah Al
Biruni (<a href="http://id.wikipedia.org/wiki/973" title="973"><span style="color: windowtext; text-decoration: none; text-underline: none;">973</span></a>-1048 M), <a href="http://id.wikipedia.org/w/index.php?title=Ibnu_Tariq&action=edit&redlink=1" title="Ibnu Tariq (halaman belum tersedia)"><span style="color: windowtext; text-decoration: none; text-underline: none;">Ibnu Tariq</span></a>, Al
Khawarizmi, <a href="http://id.wikipedia.org/w/index.php?title=Al_Batani&action=edit&redlink=1" title="Al Batani (halaman belum tersedia)"><span style="color: windowtext; text-decoration: none; text-underline: none;">Al Batani</span></a>, dan <a href="http://id.wikipedia.org/w/index.php?title=Habash&action=edit&redlink=1" title="Habash (halaman belum tersedia)"><span style="color: windowtext; text-decoration: none; text-underline: none;">Habash</span></a>.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dewasa ini, metode hisab telah
menggunakan komputer dengan tingkat presisi dan akurasi yang tinggi. Berbagai
perangkat lunak (<i>software</i>) yang praktis juga telah ada. Hisab seringkali
digunakan sebelum rukyat dilakukan. Salah satu hasil hisab adalah penentuan
kapan ijtimak terjadi, yaitu saat Matahari, bulan, dan bumi berada
dalam posisi sebidang atau disebut pula konjungsi geosentris. Konjungsi
geosentris terjadi pada saat matahari dan bulan berada di
posisi bujur langit yang sama jika diamati dari bumi. Ijtimak terjadi 29,531
hari sekali, atau disebut pula satu periode sinodik.<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rukyat</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> adalah
aktivitas mengamati visibilitas <a href="http://id.wikipedia.org/wiki/Hilal" title="Hilal"><span style="color: windowtext; text-decoration: none; text-underline: none;">hilal</span></a>, yakni penampakan
bulan sabit yang nampak pertama kali setelah terjadinya <a href="http://id.wikipedia.org/wiki/Ijtimak" title="Ijtimak"><span style="color: windowtext; text-decoration: none; text-underline: none;">ijtimak</span></a> (konjungsi).
Rukyat dapat dilakukan dengan mata telanjang atau dengan alat bantu optik
seperti teleskop. Rukyat dilakukan setelah Matahari terbenam. Hilal hanya
tampak setelah Matahari terbenam (maghrib), karena intensitas cahaya hilal
sangat redup dibanding dengan cahaya Matahari, serta ukurannya sangat tipis.
Apabila hilal terlihat, maka pada petang (maghrib) waktu setempat telah
memasuki bulan (kalender) baru Hijriyah. Apabila hilal tidak terlihat maka awal
bulan ditetapkan mulai maghrib hari berikutnya.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perlu diketahui bahwa dalam kalender
Hijriyah, sebuah hari diawali sejak terbenamnya matahari waktu
setempat, bukan saat tengah malam. Sementara penentuan awal bulan
(kalender)tergantung pada penampakan (visibilitas) <a href="http://id.wikipedia.org/wiki/Bulan_(satelit)" title="Bulan (satelit)"><span style="color: windowtext; text-decoration: none; text-underline: none;">bulan</span></a>.
Karena itu, satu bulan kalender Hijriyah dapat berumur 29 atau 30 hari.<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rukyat</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> adalah
aktivitas mengamati visibilitas <i>hilal</i>, yakni penampakan bulan
sabit yang pertama kali tampak setelah terjadinya ijtimak. Rukyat dapat
dilakukan dengan mata telanjang, atau dengan alat bantu optik seperti teleskop.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aktivitas rukyat dilakukan pada saat
menjelang terbenamnya Matahari pertama kali setelah ijtimak (pada waktu ini,
posisi Bulan berada di ufuk barat, dan Bulan terbenam sesaat setelah
terbenamnya Matahari). Apabila hilal terlihat, maka pada petang (Maghrib) waktu
setempat telah memasuki tanggal 1.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Namun demikian, tidak selamanya
hilal dapat terlihat. Jika selang waktu antara ijtimak dengan terbenamnya
Matahari terlalu pendek, maka secara ilmiah/teori hilal mustahil terlihat,
karena iluminasi cahaya Bulan masih terlalu suram dibandingkan dengan
"cahaya langit" sekitarnya. Kriteria Danjon (1932, 1936) menyebutkan
bahwa hilal dapat terlihat tanpa alat bantu jika minimal jarak sudut (<i>arc of
light</i>) antara Bulan-Matahari sebesar 7 derajat. <o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dewasa ini rukyat juga dilakukan
dengan menggunakan peralatan canggih seperti teleskop yang dilengkapi <i>CCD
Imaging</i>. namun tentunya perlu dilihat lagi bagaimana penerapan kedua ilmu
tersebut<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sumber
: <a href="http://id.wikipedia.org/wiki/Hisab_dan_rukyat">http://id.wikipedia.org/wiki/Hisab_dan_rukyat</a>
<o:p></o:p></span></div>
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</div>
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<br /></div>
</div>
alfa wardiantohttp://www.blogger.com/profile/15014813185999594736noreply@blogger.com0tag:blogger.com,1999:blog-3408308702849585144.post-10672464868489676312013-07-09T07:39:00.001-07:002013-07-09T07:39:09.959-07:00Penyakit Varises<div style="line-height: 150%; margin-bottom: 13.5pt; text-align: justify;">
<o:p> </o:p><span style="line-height: 150%; orphans: 2; widows: 2;">Penyakit
varises adalah pelebaran pembuluh darah vena. Pembuluh darah vena berfungsi
mengangkut darah, sisa metabolisme</span><span class="apple-converted-space" style="line-height: 150%; orphans: 2; widows: 2;"> </span><u style="line-height: 150%; orphans: 2; widows: 2;">dari</u><span class="apple-converted-space" style="line-height: 150%; orphans: 2; widows: 2;"> </span><span style="line-height: 150%; orphans: 2; widows: 2;">seluruh jaringan tubuh dan kembali ke
jantung. Varises sangat mengganggu penampilan karena berwarna kebiru – biruan
yang terletak pada betis. Varises dapat terjadi dimana saja pada bagian tubuh,
pada kaki, tangan, esophagus, scrotum dan vulva. Kali ini kita akan membahas
tentang varises pada kaki.</span></div>
<div style="line-height: 150%; margin: 13.7pt 0cm; orphans: 2; widows: 2;">
<o:p></o:p></div>
<div style="line-height: 150%; margin: 13.7pt 0cm; orphans: 2; widows: 2;">
<strong>Penyebab varises</strong><o:p></o:p></div>
<div style="line-height: 150%; margin: 13.7pt 0cm; orphans: 2; widows: 2;">
Penyebab
utama varises adalah lemah/rusaknya katup pembuluh vena. Pada pembuluh vena
terdapat katup – katup yang berfungsi untuk menahan agar darah tidak
turun/bergerak mundur. Dengan adanya katup pada pembuluh vena menyebabkan darah
akan terus mengalir ke arah jantung. Katup yang rusak atau lemah akan membuat
darah bergerak mundur yang mengakibatkan darah berkumpul di dalam dan
menyebabkan gumpalan yang mengganggu aliran darah yang disebut sebagai varises.<o:p></o:p></div>
<div style="line-height: 150%; margin: 13.7pt 0cm; orphans: 2; widows: 2;">
<strong>Faktor resiko varises</strong><o:p></o:p></div>
<div style="line-height: 150%; margin: 13.7pt 0cm; orphans: 2; widows: 2;">
Faktor
resiko varises adalah faktor yang mendukung terjadinya varises atau faktor –
faktor yang menjadi pemicu varises. Faktor resiko varises adalah :<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 13.7pt; mso-list: l4 level1 lfo1; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->1.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Faktor
genetik/keturunan. Varises yang terjadi pada usia muda dan tidak diketahui
penyebabnya kemungkinan besar varises tersebut disebabkan oleh faktor genetik
atau keturunan.<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 5.0pt; mso-list: l4 level1 lfo1; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->2.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Kehamilan. Kehamilan
menyebabkan berat badan bertambah yang akan membebani kaki dan pembuluh darah
vena yang mengakibatkan aliran darah dari kaki terhambat.<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 5.0pt; mso-list: l4 level1 lfo1; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->3.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Umur. Semakin tua umur
semakin beresiko menderita varises karena semakin tua elastisitas pembuluh
darah termasuk pembuluh darah vena semakin berkurang.<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 5.0pt; mso-list: l4 level1 lfo1; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->4.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Seks. Wanita cenderung
untuk menderita varises dibandingkan dengan pria karena perubahan hormonal
selama kehamilan , atau menopause premenstruation bisa menjadi faktor penyebab
varises. Terapi pengganti hormon dan pil KB dapat memicu varises. Hormon wanita
cenderung untuk melemahkan dinding pembuluh darah vena.<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 5.0pt; mso-list: l4 level1 lfo1; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->5.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Terlalu lama berdiri.
Terlalu lama berdiri menyebabkan kaki terlalu lama menahan beban tubuh yang
mengakibatkan beban pembuluh darah vena bertambah berat, akibatnya vena
mengalami pelebaran.<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 5.0pt; mso-list: l4 level1 lfo1; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->6.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Memakai sepatu hak
terlalu tinggi. Memakai sepatu dengan hak tinggi menyebabkan otot tumit tidak
dapat bekerja secara maaksimal membantu pembuluh darah vena.<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: 13.7pt; margin-left: 36.0pt; margin-right: 0cm; margin-top: 5.0pt; mso-list: l4 level1 lfo1; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->7.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Obesitas. Kelebihan
berat badan akan membuat beban pembuluh darah vena semakin tinggi sehingga
beresiko menderita varises.<o:p></o:p></div>
<div style="line-height: 150%; margin: 13.7pt 0cm; orphans: 2; widows: 2;">
<strong>Gejala dan tanda varises</strong><o:p></o:p></div>
<div style="line-height: 150%; margin: 13.7pt 0cm; orphans: 2; widows: 2;">
Gejala
dan tanda – tanda yang terdapat pada varises adalah :<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 13.7pt; mso-list: l1 level1 lfo2; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->1.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Pembuluh darah vena
akan menonjol di permukaan kulit yang berwarna ungu atau biru gelap biasa
tampak seperti tali sepatu, paling sering muncul pada betis bagian belakang.
Jika varises sudah kronik maka akan tampak pembuluh darah vena yang menyerupai
jaring laba – laba (spider navy).<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 5.0pt; mso-list: l1 level1 lfo2; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->2.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Varises juga dapat
terbentuk di tempat-tempat lain di kaki mulai dari pangkal paha ke pergelangan
kaki. Gejala – gejala varises yang dirasakan adalah :<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 5.0pt; mso-list: l1 level1 lfo2; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->3.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Perasaan pegal dan
berat pada kaki<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 5.0pt; mso-list: l1 level1 lfo2; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->4.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Rasa terbakar, kram,
berdenyut dan bengkak pada kaki bagian bawah<o:p></o:p></div>
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<!--[if !supportLists]-->5.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Nyeri pada kaki
semakin bertambah jika berdiri terlalu lama.<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 5.0pt; mso-list: l1 level1 lfo2; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->6.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Kadang – Kadang
diikuti dengan luka di sekitar mata kaki yang sulit sembuh.<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 5.0pt; mso-list: l1 level1 lfo2; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->7.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Kaki bengkak karena
adanya bendungan pembuluh darah vena.<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: 13.7pt; margin-left: 36.0pt; margin-right: 0cm; margin-top: 5.0pt; mso-list: l1 level1 lfo2; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->8.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Pada varises yang
telah kronik, pada betis bagian belakang akan tampak urat – urat kebiruan dan
berkelok – kelok.<o:p></o:p></div>
<div style="line-height: 150%; margin: 13.7pt 0cm; orphans: 2; widows: 2;">
<strong>Komplikasi varises</strong><o:p></o:p></div>
<div style="line-height: 150%; margin: 13.7pt 0cm; orphans: 2; widows: 2;">
Varises
jarang menimbulkan komplikasi. Adapun komplikasi yang dapat terjadi pada
varises adalah :<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 13.7pt; mso-list: l2 level1 lfo3; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->1.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Ulkus atau borok.
Ulkus atau borok sering terjadi terutama pada daerah dekat mata kaki.<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: 13.7pt; margin-left: 36.0pt; margin-right: 0cm; margin-top: 5.0pt; mso-list: l2 level1 lfo3; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->2.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Gumpalan darah. Jika
varises semakin membesar maka akan terbentuk gumpalan – gumpalan darah yang
disebut sebagai thrombophlebitis. Selanjutnya kaki akan semakin membengkak
akibat gumpalan – gumpalan darah yang membutuhkan penanganan medis.<o:p></o:p></div>
<div style="line-height: 150%; margin: 13.7pt 0cm; orphans: 2; widows: 2;">
<strong>Penanganan dan obat varises</strong><o:p></o:p></div>
<div style="line-height: 150%; margin: 13.7pt 0cm; orphans: 2; widows: 2;">
Untuk
penanganan dan obat varises, dokter dapat melakukan operasi (pembedahan), obat
oral atau obat suntik yang tergantung dari berat ringannya varises. Pengobatan
varises adalah :<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 13.7pt; mso-list: l3 level1 lfo4; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->1.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]--><strong>Memakai
stoking kompressi</strong>. Stoking kompressi
memiliki berbagai macam ukuran dan kekuatan penekanan. Stoking kompressi
bermanfaat untuk memperbaiki pembengkakan, pertukaran nutrisi, dan meningkatkan
mikrosirkulasi pada kaki yang terdapat varises. Selain itu bermanfaat untuk
mengurangi rasa ketidaknyamanan akibat penyakit ini. Memakai stoking kompresi
harus kuat tapi tidak selalu harus ketat. Jika dengan memakai stoking kompresi,
varises tidak mengalami penyembuhan maka harus dipertimbangkan pengobatan yang
lain.<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 5.0pt; mso-list: l3 level1 lfo4; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->2.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]--><strong>Sclerotherapy
.</strong><span class="apple-converted-space"> </span>Dalam prosedur ini, dokter menyuntikkan obat kedalam
varises yang akan membuat varises menyusut. Obat yang sering digunakan adalah
golongan sklerosan seperti polidocanol (POL) and sodium tetradecyl sulphate
(STS). Sclerotherapy telah digunakan untuk mengobati varises selama 150 tahun.<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 5.0pt; mso-list: l3 level1 lfo4; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->3.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]--><strong>Bedah laser.</strong><span class="apple-converted-space"> </span>Dokter menggunakan teknologi baru yaitu bedah laser untuk
menutup pembuluh darah varises yang kecil dan varises yang menyerupai sarang
laba-laba.<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 5.0pt; mso-list: l3 level1 lfo4; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->4.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]--><strong>Endovenous
thermal ablation</strong>. Endovenous thermal
ablation adalah metode pengobatan varises yang tergolong efektif untuk jangka
pendek maupun untuk jangka panjang namun tidak semua dokter dapat melakukan
teknik ini karena harus kursus dan memiliki peralatannya yang lumayan mahal.<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 5.0pt; mso-list: l3 level1 lfo4; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->5.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]--><strong>Vein stripping</strong>. Vein stripping adalah membuang sebagian atau keseluruhan
vena varises. Ini merupakan prosedur rawat jalan bagi kebanyakan orang.<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: 13.7pt; margin-left: 36.0pt; margin-right: 0cm; margin-top: 5.0pt; mso-list: l3 level1 lfo4; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->6.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]--><strong>Ambulatori
phlebectomy</strong>. Dokter akan
menghilangkan varises yang lebih kecil melalui serangkaian tusukan kecil pada
kulit. Hanya bagian kaki Anda yang ditusuk yang mati rasa dalam prosedur ini
dan umumnya parut yang terjadi minimal.<o:p></o:p></div>
<div style="line-height: 150%; margin: 13.7pt 0cm; orphans: 2; widows: 2;">
<strong>Obat tradisional – herbal varises</strong><o:p></o:p></div>
<div style="line-height: 150%; margin: 13.7pt 0cm; orphans: 2; widows: 2;">
Obat
herbal yang dapat digunakan untuk varises adalah herbal yang berfungsi
meningkatkan dan memperlancar aliran darah. Obat herbal tersebut adalah bawang
merah, bawang putih, bawang bombay, jahe, ginko biloba dan cabai merah. Obat
herbal tersebut dapat anda makan langsung pada saat anda makan seperti bawang
merah, bawang putih dan cabai merah. Suplemen ginko biloba dapat anda beli di
apotik dan sudah tersedia dalam bentuk kapsul. Suplemen Ginko biloba memiliki
efek samping yaitu darah yang terlalu encer jika dikonsumsi dalam jangka
panjang karena itu sebelum makan ginko biloba anda konsultasi dulu dengan
dokter dan selama makan ginko biloba anda harus rajin cek darah. Adapun bawang
merah, bawang putih dan cabai merah tidak memiliki efek samping walaupun di
makan dalam jangka panjang. Susu kedelai mengandung tinggi lesitin dan
antioksidan flavonoid yang sangat membantu memperlancar aliran darah.<o:p></o:p></div>
<div style="line-height: 150%; margin: 13.7pt 0cm; orphans: 2; widows: 2;">
<strong>Cara mencegah dan menghilangkan varises di kaki</strong><o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 13.7pt; mso-list: l0 level1 lfo5; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->1.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Jika anda mengalami
obesitas maka turunkan berat badan anda hingga mencapai berat badan ideal.<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 5.0pt; mso-list: l0 level1 lfo5; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->2.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Perbanyak makanan dan
minuman yang mengandung antioksidan tinggi seperti sayur – sayuran hijau, buah
apel, wortel dan jeruk. Dianjurkan minum susu kedelai karena mengandung tinggi
flavonoid yang mengandung antioksidan, vitamin B kompleks, vit C, vit E, vit
B6, magnesium, asam folat, kalsium dan zinc yang sangat bermanfaat untuk
mencegah dan membantu pemulihan pembuluh darah vena.<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 5.0pt; mso-list: l0 level1 lfo5; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->3.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Jangan berdiri terlalu
lama. Jika pekerjaan anda dituntut untuk berdiri lama maka usahakan tidak diam
namun sekali – sekali anda berjalan agar otot anda tidak statis (diam) dan
sekali – kali anda duduk istirahat.<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 5.0pt; mso-list: l0 level1 lfo5; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->4.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Mengganti sepatu hak
tinggi dengan sepatu yang hak rendah, jika diperbolehkan pakailah sepatu tanpa
hak.<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 5.0pt; mso-list: l0 level1 lfo5; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->5.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Hindari kaos kaki dan
stocking yang terlalu ketat.<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 5.0pt; mso-list: l0 level1 lfo5; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->6.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Rajin berolahraga
yaitu olahraga yang menggunakan kaki sebagai tumpuan seperti berjalan cepat,
jogging, bersepeda dan renang minimal 30 menit/hari.<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 5.0pt; mso-list: l0 level1 lfo5; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->7.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Pada saat tidur,
tinggikan kaki anda, lebih tinggi dari posisi pinggul atau jantung anda. Posisi
kaki yang lebih tinggi dari jantung akan memudahkan aliran darah vena kembali
ke jantung.<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 5.0pt; mso-list: l0 level1 lfo5; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->8.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Selesai beraktivitas
atau bekerja, kaki diluruskan (jangan ditekuk) kemudian anda baring, angkatlah
kaki sekitar 20 cm agar lebih tinggi dari posisi jantung selama 20 menit. Tahan
kaki anda dengan bantal atau apa saja agar anda rileks.<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 5.0pt; mso-list: l0 level1 lfo5; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->9.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Kurangi konsumsi garam
dan makan yang mengandung kolesterol tinggi.<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 5.0pt; mso-list: l0 level1 lfo5; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->10.<span style="font-size: 7pt; line-height: normal;"> </span><!--[endif]-->Perbanyak konsumsi sayuran dan buah berserat tinggi dan
makanan yang dapat merangsang sirkulasi darah, seperti bawang merah, bawang
putih, bawang bombay, jahe dan cabai merah. Juga makanan yang kaya dengan
vitamin B kompleks, vit C, vit E, vit B6, magnesium, asam folat, kalsium dan
zinc seperti gandum dan kacang kedelai (susu kedelai).<o:p></o:p></div>
<div class="western" style="line-height: 150%; margin-bottom: 13.7pt; margin-left: 36.0pt; margin-right: 0cm; margin-top: 5.0pt; mso-list: l0 level1 lfo5; orphans: 2; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; widows: 2;">
<!--[if !supportLists]-->11.<span style="font-size: 7pt; line-height: normal;">
</span><!--[endif]-->Jangan memijat daerah
yang bervarises, karena dapat menyebabkan pembuluh vena pecah. Lakukan
pemijatan ringan dan lembut pada daerah yang rawan mengalami varises secara
ringan dan teratur dari arah bawah ke atas (ke arah jantung) dengan menggunakan
balsam atau minyak urut. Tujuan dari pemijatan pada daerah kaki yang rawan
varises adalah untuk membantu melancarkan aliran darah pada kaki tersebut.<o:p></o:p></div>
<br />
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sumber
: </span><a href="http://dc335.4shared.com/doc/OC1VySX9/preview.html">http://dc335.4shared.com/doc/OC1VySX9/preview.html</a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div>
alfa wardiantohttp://www.blogger.com/profile/15014813185999594736noreply@blogger.com0tag:blogger.com,1999:blog-3408308702849585144.post-73356546882873384442013-07-09T05:17:00.003-07:002013-07-09T05:26:48.400-07:00Tazmania Devil<!--[if gte mso 9]><xml>
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<span lang="EN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN; mso-fareast-font-family: "Times New Roman";"> Of course some of you will remember the one cartoon
depicting an animal aggressive and fast. This cartoon aired around 1991-1997.
This cartoon image is on my blog. He is brown and has a large canine. Derive
from Tazmania, Australia. Can you guess it? What cartoon I mean? Yaps!! Bingo,
That's TAZMANIA DEVIL.</span><br />
<span lang="EN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN; mso-fareast-font-family: "Times New Roman";"> </span><img height="491" id="irc_mi" src="http://t0.gstatic.com/images?q=tbn:ANd9GcRV2W6nPI9ECH9xopjHfirwFrgedPrOXI4mdY6B6FohHM0dSrOo" style="margin-top: 0px;" width="640" /></div>
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<span lang="EN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN; mso-fareast-font-family: "Times New Roman";"> Tazmania Devil is one of my favorite cartoons and my favorite childhood
impressions. At this time I will discuss about my favorite cartoon. Tazmania
devil or often also called Tazmania or Taz is a cartoon produced and directed
by Art Vitello and broadcast by ABC in the United States and elsewhere around
the world. The show follows the adventures of the classic Looney Tunes
character, Taz (Tasmanian Devil) in the fictional land Tazmania (based on
Tasmania). While the cartoon incarnation does contain look like with a slightly
altered Tasmanian Devil (prominent canines, large head and short legs), the
similarity in behavior between the two seems to be very limited, especially in
a noisy behavior, strong appetite, and shy appearance.</span></div>
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<span lang="EN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN; mso-fareast-font-family: "Times New Roman";"> Tasmanian Devil is a carnivorous animal that is now only found in the island
state of Tasmania in Australia. Tasmanian devil is the only member of the genus
Sarcophilus surviving. Size is the same animal with a small dog, but stocky and
muscular body. Tasmanian Devil is the largest carnivorous marsupial in the
world. These animals are characterized by a black fur color, strong smell when
it is frightened, his voice is very loud and annoying, and the hazardous nature
when looking after their children. Tasmanian Devil is known as hunters and
animals eat the remains of other animals. Although usually solitary life, he
sometimes ate together with other Tasmanian Devil.<br style="mso-special-character: line-break;" />
</span><span lang="EN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN; mso-fareast-font-family: "Times New Roman";">Well that's about my short story about Tazmania Devil.
This cartoon to date has recorded 65 episodes.</span></div>
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<br /></div>
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<span lang="EN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN; mso-fareast-font-family: "Times New Roman";">References: <br />http://id.wikipedia.org/wiki/Taz-Mania <br />http://tazyholic.blogspot.com/2010/10/sejarah-awal-mula-tazmania.html </span>
</div>
alfa wardiantohttp://www.blogger.com/profile/15014813185999594736noreply@blogger.com0tag:blogger.com,1999:blog-3408308702849585144.post-80344665684753341162013-07-08T06:51:00.002-07:002013-07-09T04:46:34.572-07:00Saya kira kita sudah merdeka teryata belum , buktinya ini ...<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 1; text-align: justify;">
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Eitssss... jangan salah paham dulu dengan judul tulisan saya kali ini. Merdeka dalam postingan saya kali bukanlah merdeka dari penjajahan negara lain seperti tempo dulu. Karena seperti yang kita ketahui bahwa proklmasi kemerdekaan bangsa kita sudah terproklamirkan pada tanggal 17 Agustus 1945. Dengan kasat mata sih kita bisa di bilang merdeka tetapi jika kita telaah lebih dalam apakah bangsa ini dan seluruh rakyatnya ini telah merdeka? merdeka dari kemiskinan, merdeka dari kebodohan, merdeka dari korupsi kolusi dan nepotisme, merdeka dari kesengsaraan. Nah silahkan di pikir-pikir pertanyaan saya ini hehe. Secara sederhana, saya mendefinisikan merdeka ini bebas dan sejahtera, dan bagaimana Anda mengartikan kemerdekaan itu? semua ada di tangan Anda. <br />
Masih ingat kah Anda, dengan sebuah penggalan lagu ini:<br />
"Orang bilang tanah kita tanah surga. Kail dan galah sanggup menghidupimu"<br />
Tetapi kenyataannya? saat ini nelayan pun susah untuk melaut dan mencari nafkah untuk keluarganya belum lagi ditambah dengan harga BBM yang kian hari kian bertambah tinggi harganya. Harusnya sih tidak hanya kemerdekaan bebas dari penjajah saja, seharusnya bangsa kita ini bebas juga dari kemiskinan dan kesejahteraan rakyat adalah harga mutlak! Nah.. artikel sebuah berita online di bawah ini juga menunjukkan bahwa untuk bisa menikmati daging sapi saja kita masih cukup kesulitan dan harganya pun mahal. Apalagi menjelang puasa dan lebaran kebutuhan akan daging pun meningkat. Nah berikut ini saya sajikan beritanya.. <br />
<b><br /><i>“Harga Daging Melonjak, Hatta: Saya Bilang Tambah
Stok, Kok Masih Lelet”.<span class="apple-converted-space"> </span></i></b><i>Menko Perekonomian Hatta Rajasa geram dengan lambannya
kementerian yang mengatur pasokan daging menjelang Puasa dan Lebaran. Pasalnya,
dengan keterlambatan penyediaan pasokan daging itu maka harga daging terus
mengalami kenaikan di beberapa daerah.<span class="apple-converted-space"> </span>"Itulah,
sudah 3 bulan yang lalu saya bilang, tambah stok tambah stok, kok masih lelet
juga," tegas Hatta di kantornya, Jalan Lapangan Banteng, Jakarta, Senin
(8/7/2013) menanggapi pertanyaan masih tingginya harga daging sapi di Depok
yang mencapai Rp 120 ribu per kg.Namun, Hatta menjamin ketersediaan stok yang
cukup untuk kebutuhan bahan pokok selama Puasa dan Lebaran. Caranya, dengan
membuka kran impor. Meskipun, lanjutnya, gejolak harga pada musim itu tidak
dapat diredam sepenuhnya. "Saya sampaikan pertama dari sisi kecukupan
bahan pokok kita cukup, neraca ketersediannya cukup, memang terjadi kenaikan,
ada beberapa yang meningkatnya 5 persen seperti cabai, ayam. Ini kita
kendalikan dengan cara mempercepat supply bagi keperluan stok dalam negerinya
tidak cukup, kita akan impor supaya tidak ada inflasi," pungkasnya.<span class="apple-converted-space"> </span>Namun Hatta tak menjelaskan soal apa yang dimaksud stok. Sebelumnya memang terjadi tarik ulur soal opsi penambahan kuota impor daging sapi 2013 dari 80.000 ton (daging beku dan sapi hidup). Namun dalam perjalanannya diputuskan
Bulog mendapat kuota impor khusus di luar kuota reguler, sebanyak 3.000 ton
untuk operasi pasar. Selain itu pemerintah telah membuka pemasukan impor daging
sapi prime cut untuk kebuhan restoran dan kafe tanpa kuota. Termasuk adanya
kebijakan mempercepat pemasukan daging impor. Saat ini pihak yang berwenang mengatur dan mengeluarkan izin impor daging adalah kementerian perdagangan bersama kementerian pertanian. Sementara Bulog sebagai wakil pemerintah yang dapat tugas mengimpor daging.</i><span style="background-color: white;"><i><span style="background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto auto;"> </span></i></span><br />
<br />
<span style="background-color: white;"><i><span style="background-attachment: scroll; background-clip: border-box; background-image: none; background-origin: padding-box; background-position: 0% 0%; background-repeat: repeat; background-size: auto auto;"> </span></i></span> Berita diatas menggambarkan bahwa untuk menikmati daging sapi pun kita masih belum merdeka hehe. Hal tersebut diatas tidak akan terjadi jika adanya koordinasi yang baik antara pemerintah dengan pihak-pihak yang bersangkutan. Ditambah lagi, harga daging tidak akan merangkak naik kian tinggi jika kuota impor daging pun tidak ikut-ikutan di korupsi. Tentu Anda masih ingat kan berita yang booming akhir-akhir ini tentang korupsi impor daging sapi. Hal itu jelas menunjukkan pada kita bahwa kita masih jauh dari kata merdeka dari korupsi. Penyakit yang terus menggerogoti bangsa ini, semua proyek di korupsi bahkan sampai impor daging pun di korupsi, ntah lah besok atau lusa apa lagi yang akan di korupsi jika kita masih di jajah wabah korupsi ini. Untuk menciptakan kemerdekaan yang sesungguhnya semua ada di tangan kita, estapet pemerintahan pun akan berpindah pada kita generasi muda. Maka dari itu kita harus peka terhadap semua yang terjadi di sekitar kita, dan wujudkan lah kemerdekaan yang sesungguhnya karena bangsa yang merdeka adalah bangsa yang bisa mensejahterakan rakyatnya. Merdeka!!<br />
<br />
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Sumber artikel:<span class="apple-converted-space"> </span><a href="http://finance.detik.com/read/2013/07/08/160755/2295893/4/harga-daging-melonjak-hatta-saya-bilang-tambah-stok-kok-masih-lelet?f9911033">http://finance.detik.com/read/2013/07/08/160755/2295893/4/harga-daging-melonjak-hatta-saya-bilang-tambah-stok-kok-masih-lelet?f9911033</a><o:p></o:p></div>
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alfa wardiantohttp://www.blogger.com/profile/15014813185999594736noreply@blogger.com0tag:blogger.com,1999:blog-3408308702849585144.post-13094220870815172772013-05-07T23:20:00.002-07:002013-05-07T23:20:46.550-07:00DIRECT AND INDIRECT SPEECH<br />
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 14.0pt; line-height: 150%;">DIRECT SPEECH<o:p></o:p></span></div>
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<br /></div>
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<!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> 1.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">What
time is it<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%;">
<span style="font-family: Wingdings; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: Wingdings;">à</span><span style="font-size: 14.0pt; line-height: 150%;"> <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> 2.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">You
shouldn’t do that<o:p></o:p></span></div>
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<span style="font-family: Wingdings; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: Wingdings;">à</span><span style="font-size: 14.0pt; line-height: 150%;"> <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> 3.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">We
had better study together<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%;">
<span style="font-family: Wingdings; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: Wingdings;">à</span><span style="font-size: 14.0pt; line-height: 150%;"> <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> 4.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">You
mustn’t be arrogant<o:p></o:p></span></div>
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<span style="font-family: Wingdings; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: Wingdings;">à</span><span style="font-size: 14.0pt; line-height: 150%;"> <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> 5.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">You
ought to be polite<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%;">
<span style="font-family: Wingdings; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: Wingdings;">à</span><span style="font-size: 14.0pt; line-height: 150%;"> <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 14.0pt; line-height: 150%;"> </span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 14.0pt; line-height: 150%;">INDIRECT SPEECH<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> 1.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">Vera
said,” you should come to the seniman.”<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%;">
<span style="font-family: Wingdings; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: Wingdings;">à</span><span style="font-size: 14.0pt; line-height: 150%;"> <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> 2.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">“is
what I’ve heard true ?” said shinta.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%;">
<span style="font-family: Wingdings; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: Wingdings;">à</span><span style="font-size: 14.0pt; line-height: 150%;"> <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> 3.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">Bayu
said,” come to my birthday party.”<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%;">
<span style="font-family: Wingdings; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: Wingdings;">à</span><span style="font-size: 14.0pt; line-height: 150%;"> <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> 4.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">Hilda
said,” I need to eat now.”<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%;">
<span style="font-family: Wingdings; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: Wingdings;">à</span><span style="font-size: 14.0pt; line-height: 150%;"> <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> 5.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">“
can you meet me,” irfan faid,” after class ?”<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%;">
<span style="font-family: Wingdings; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: Wingdings;">à</span><span style="font-size: 14.0pt; line-height: 150%;"> <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%;">
<br /></div>
alfa wardiantohttp://www.blogger.com/profile/15014813185999594736noreply@blogger.com1tag:blogger.com,1999:blog-3408308702849585144.post-66435118220778157672013-05-07T23:08:00.003-07:002013-05-07T23:08:58.541-07:00COMMAND AND REQUEST<br />
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 14.0pt; line-height: 150%;">COMMAND SENTENCES<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> 1.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">You
must help your mom<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%;">
<span style="font-family: Wingdings; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: Wingdings;"> à</span><span style="font-size: 14.0pt; line-height: 150%;"> Help your Mom<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> 2.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">You
shouldn’t do that<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%;">
<span style="font-family: Wingdings; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: Wingdings;"> à</span><span style="font-size: 14.0pt; line-height: 150%;"> Don’t do that<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> 3.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">We
had better study together<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%;">
<span style="font-family: Wingdings; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: Wingdings;"> à</span><span style="font-size: 14.0pt; line-height: 150%;"> Let’s study together<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> 4.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">You
mustn’t be arrogant<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%;">
<span style="font-family: Wingdings; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: Wingdings;"> à</span><span style="font-size: 14.0pt; line-height: 150%;"> Don’t be arrogant<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> 5.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">You
ought to be polite<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%;">
<span style="font-family: Wingdings; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: Wingdings;"> à</span><span style="font-size: 14.0pt; line-height: 150%;"> You should be more polite<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> 6.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">We
don’t have to be here<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%;">
<span style="font-family: Wingdings; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: Wingdings;"> à</span><span style="font-size: 14.0pt; line-height: 150%;"> let us go from here<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> 7.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">You
have to obey you father even when he seems to strict<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%;">
<span style="font-family: Wingdings; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: Wingdings;"> à</span><span style="font-size: 14.0pt; line-height: 150%;"> Respect your father<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> 8.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">We
should take care or our earth<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%;">
<span style="font-family: Wingdings; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: Wingdings;"> à</span><span style="font-size: 14.0pt; line-height: 150%;"> let's keep our earth<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> 9.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">You
shouldn’t be like that<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%;">
<span style="font-family: Wingdings; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: Wingdings;"> à</span><span style="font-size: 14.0pt; line-height: 150%;"> Don’t be like that<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> 10.<span style="font-size: 7pt; line-height: normal;"> </span></span><span style="font-size: 14.0pt; line-height: 150%;">You
must make your parents pround of you<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%;">
<span style="font-family: Wingdings; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: Wingdings;"> à</span><span style="font-size: 14.0pt; line-height: 150%;"> Be a good son<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 14.0pt; line-height: 150%;">REQUEST SENTENCES<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-size: 14.0pt; line-height: 150%;"><br /></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> 1.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">You
want to ask your tutor a question<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%;">
<span style="font-family: Wingdings; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: Wingdings;"> à</span><span style="font-size: 14.0pt; line-height: 150%;"> Would you tell me one more time, Miss?</span><span style="font-size: 14pt; line-height: 150%;"> </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> 2.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">You
at your friends house. You want to use the phone.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%;">
<span style="font-family: Wingdings; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: Wingdings;"> à</span><span style="font-size: 14.0pt; line-height: 150%;"> May I use your phone?<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> 3.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">You
are at a restaurant. You have finished the meal. You ask the waiter for the
bill<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%;">
<span style="font-family: Wingdings; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: Wingdings;"> à</span><span style="font-size: 14.0pt; line-height: 150%;"> Can you give me a bill right now?<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> 4.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">You
knock on your tutor’s half open door. He’s sitting at his desk. You want to get in.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%;">
<span style="font-family: Wingdings; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: Wingdings;"> à</span><span style="font-size: 14.0pt; line-height: 150%;"> Could I come in the class, Miss?<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> 5.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">You
want see agung’s dictionary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%;">
<span style="font-family: Wingdings; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: Wingdings;"> à</span><span style="font-size: 14.0pt; line-height: 150%;"> I can see your dictionary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-size: 14.0pt; line-height: 150%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> 6.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 14.0pt; line-height: 150%;">You
are in class, you are talking to your friends<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%;">
<span style="font-family: Wingdings; font-size: 14.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-char-type: symbol; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-symbol-font-family: Wingdings;"> à</span><span style="font-size: 14.0pt; line-height: 150%;"> Can you turn off the lights<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%;">
<br /></div>
<div class="MsoListParagraphCxSpLast">
<span style="font-size: 19px; line-height: 28px;">Sumber : </span><span style="font-size: large;"><a href="http://sisildiaz.blogspot.com/">http://sisildiaz.blogspot.com/</a> </span></div>
alfa wardiantohttp://www.blogger.com/profile/15014813185999594736noreply@blogger.com0tag:blogger.com,1999:blog-3408308702849585144.post-886928165975963762013-03-28T05:26:00.005-07:002013-03-28T08:58:12.679-07:00PRESENT PERFECT TENSEThe present perfect is a grammatical combination of the present tense and the perfect aspect, used to express a past event that has present consequences (Wikipedia). <br />
The formula for present perfect is:<br />
<br />
On this post, I will make 10 sentences verbal and non verbal of present perfect tense. <br />
<br />
I. VERBAL SENTENCE<br />
<br />
1. (+) I have seen that movie many times.<br />
(-) I have not seen that movie many times.<br />
(?) Have you seen that movie many times?<br />
<br />
2. (+) Dena has finished his homework.<br />
(-) Dena has not finished his homework.<br />
(?) Has Dena finished his homework?<br />
<br />
3. (+) They have traveled to Jogjakarta.<br />
(-) They have not traveled to Jogjakarta.<br />
(?) Have they traveled to Jogjakarta?<br />
<br />
4. (+) I have met her once before.<br />
(-) I have not met her once before.<br />
(?) Have you met her once before?<br />
<br />
5. (+) Riska has written her novel.<br />
(-) Riska has not written her novel.<br />
(?) Has Riska written her novel?<br />
<br />
6. (+) Ely has lived in Sukabumi for 10 years.<br />
(-) Ely has not lived in Sukabumi for 10 years.<br />
(?) Has Ely lived in Sukabumi for 10 years?<br />
<br />
7. (+) Father has visited Bali three times.<br />
(-) Father has not visited Bali three times.<br />
(?) Has father visited Bali three times?<br />
<br />
8. (+) Father has visited his parent in hospital.<br />
(-) Father has not visited his parent in hospital.<br />
(?) Has father visited his parent in hospital?<br />
<br />
9. (+) Koko has drunk his milk.<br />
(-) Koko has not drunk his milk.<br />
(?) Has Koko drunk his milk?<br />
<br />
10. (+) Mother has cooked some cookies.<br />
(-) Mother has not cooked some cookies.<br />
(?) Has mother cooked some cookies?<br />
<br />
<br />
II. NON VERBAL SENTENCE<br />
<br />
1. (+) I have been to padang.<br />
(-) I have not been to Padang.<br />
(?) Have you been to Padang?<br />
<br />
2. (+) The letter has been sent by postman.<br />
(-) The letter has not been sent by postman.<br />
(?) Has the letter been sent by postman?<br />
<br />
3. (+) Tami has been become a magister of economic.<br />
(-) Tami has not been become a magister of economic.<br />
(?) Has Tami been become a magister of economic?<br />
<br />
4. (+) A new album has been released by Maroon 5.<br />
(-) A new album has not been released by Maroon 5.<br />
(?) Has a new album been released by Maroon 5?<br />
<br />
5. (+) There have been many earthquakes in Jepang.<br />
(-) There have not been many earthquakes in Jepang.<br />
<br />
(?) Have there been many earthquakes in Jepang?<br />
<br />
6. (+) I have been abroad two times.<br />
(-) I have not been abroad two times.<br />
(?) Have you been abroad two times?<br />
<br />
7. (+) Mika have been a teacher for more than ten years.<br />
(-) Mika have not been a teacher for more than ten years.<br />
(?) Have Mika been a teacher for more than ten years?<br />
<br />
8. (+) The thief has been caught by the policeman.<br />
(-) The thief has not been caught by the policeman.<br />
(?) Has the thief been caught by the policeman?<br />
<br />
9. (+) The apartment has been built by contractor.<br />
(-) The apartment has not been built by contractor.<br />
(?) Has the apartment been built by contractor?<br />
<br />
10. (+) Haris has been become a accountan.<br />
(-) Haris has not been become a accountan.<br />
(?) Has Haris been become a accountan?<br />
<br />
<br />
<br />
<br />
Reference : http://en.wikipedia.org/wiki/Present_perfect alfa wardiantohttp://www.blogger.com/profile/15014813185999594736noreply@blogger.com0tag:blogger.com,1999:blog-3408308702849585144.post-1446107871505306012013-03-28T05:20:00.002-07:002013-03-28T09:00:29.936-07:00TOEFL, IELTS, dan TOEIC1. TOEFL<br />
<br />
<div style="text-align: justify;">
Test of English as a Foreign Language disingkat TOEFL adalah ujian kemampuan berbahasa Inggris (logat Amerika) yang diperlukan untuk mendaftar masuk ke kolese (college) atau universitas di Amerika Serikat atau negara-negara lain di dunia. Ujian ini sangat diperlukan bagi pendaftar atau pembicara yang bahasa ibunya bukan bahasa Inggris. Ujian TOEFL ini diselenggarakan oleh kantor ETS (Educational Testing Service) di Amerika Serikat untuk semua peserta tes di seluruh dunia.</div>
<div style="text-align: justify;">
Jenis tes bahasa Inggris TOEFL ini pada umumnya diperlukan untuk persyaratan masuk kuliah pada hampir semua universitas di Amerika Serikat dan Kanada baik untuk program undergraduate (S-1) maupun graduate (S-2 atau S-3). Hasil tes TOEFL ini juga dipakai sebagai bahan pertimbangan mengenai kemampuan bahasa Inggris dari calon mahasiswa yang mendaftar ke universitas di negara lain, termasuk universitas di Eropa dan Australia. Secara umum, tes TOEFL lebih berorientasi kepada American English, dan sedikit berbeda dengan jenis tes IELTS yang berorientasi kepada British English. Tidak seperti tes IELTS, tes TOEFL ini pada umumnya tidak mempunyai bagian individual interview test.</div>
<div style="text-align: justify;">
Biasanya tes ini memakan waktu sekitar tiga jam dan diselenggarakan dalam 4 bagian, yaitu bagian:</div>
<div style="text-align: justify;">
- listening comprehension,</div>
<div style="text-align: justify;">
- grammar structure and written expression,</div>
<div style="text-align: justify;">
- reading comprehension, dan bagian</div>
<div style="text-align: justify;">
- writing.</div>
<div style="text-align: justify;">
Nilai hasil ujian TOEFL berkisar antara: 310 (nilai minimum) sampai 677 (nilai maximum) untuk versi PBT (paper-based test).</div>
<div style="text-align: justify;">
Sejak tahun 1998, tes TOEFL ini diadakan secara online dengan menggunakan komputer (Computer-based Testing/CBT), dan sejak tahun 2005 disebut iBT (Internet-based Test). Di tempat-tempat yang belum bisa melaksanakan CBT atau iBT (karena belum ada fasilitas komputer dan jaringan internetnya), ujian TOEFL ini masih tetap diadakan secara manual menggunakan kertas dan potlot (paper-based test atau PBT). Informasi lebih lengkap tentang tes CBT dan paper-based TOEFL berkaitan dengan pendaftaran, lokasi penyelenggaraan, biaya, dan bahan-bahan persiapan tes dapat dilihat di situs resmi TOEFL, http://www.toefl.org (hasil ujian TOEFL versi CBT mempunyai nilai berkisar antara 0 sampai 300, sementara nilai untuk iBT adalah dari 0 sampai 120).</div>
<div style="text-align: justify;">
Akhir-akhir ini penyelenggara tes TOEFL juga mengadakan jenis tes TWE (Test of Written English) yang hasil nilainya terpisah dari nilai tes TOEFL. Tes ini memakan waktu selama 30 menit, dan peserta akan diminta untuk menuliskan karangan singkat yang menggambarkan mengenai kemampuan peserta untuk mengekspresikan dan menuangkan suatu gagasan atau ide, serta mendukung gagasan itu dengan contoh-contoh yang terdapat dalam kehidupan sehari-hari dengan menggunakan bahasa Inggris yang standar.</div>
<div style="text-align: justify;">
Jenis tes TOEFL yang lain adalah TSEP (Test of Spoken English Program) yang mirip dengan bagian individual interview pada tes IELTS. Tes ini biasanya dipakai kalau kita ingin mendaftar sebagai asisten dosen atau asisten laboratorium (sebagai salah satu cara untuk meringankan biaya kuliah) di universias di AS (atau negara lain). Bentuk tesnya diadakan secara lisan dan berlangsung selama kurang lebih 20 menit. Waktu penyelenggaraan dan batas akhir pendaftarannya sama dengan tes TOEFL yang lain, dan biayanya kira-kira sebesar US$100.</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
2. IELTS</div>
<div style="text-align: justify;">
International English Language Testing System disingkat IELTS adalah uji coba kemampuan berbahasa Inggris yang diselenggarakan bersama oleh Universitas Cambridge, British Council dan IDP Education Australia. IELTS sendiri digolongkan dalam dua macam modul ujian yaitu Modul Umum dan Modul Akademis.</div>
<div style="text-align: justify;">
Sejak tahun 1989, IELTS dipercaya untuk melakukan tes untuk mengukur kemampuan berbahasa Inggris. Lebih dari sejuta tiap tahun orang menggunakan IELTS untuk memasuki dunia yang berbahasa Inggris. Tes ini diselenggarakan di 120 negara.</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
3. TOEIC</div>
<div style="text-align: justify;">
TOEIC itu sama seperti TOEFL dan IELTS, hanya saja kalau TOEIC lebih spesifik fungsinya. TOEIC (Test of English for International Communication) adalah tes keahlian berbahasa inggris untuk orang-orang yang bahasa ibunya bukan bahasa inggris. TOEIC itu sendiri terdiri dari 2 ujian yaitu listening dan reading. Range nilainya mulai dari 10 sampai 990. Tes TOEIC dapat mengukur kemampuan berbahasa inggris untuk individu yang dalam kesehariannya bekerja di lingkungan international. Nilai- nilainya menunjukkan seberapa baik seseorang dapat berkomunikasi dalam bahasa inggris dengan individu lainnya dalam komunikas umum, termasuk di lingkup pendidikan, bisnis, perdagangan, dan industry. Tes ini tidak memerlukan pengetahuan khusus atau istilah yang tidak umum yang digunakan orang dalam aktivitasnya sehari-hari.</div>
<div style="text-align: justify;">
Tes TOEIC adalah tes pilihan ganda yang berlangsung selama dua jam yang terdiri dari 200 pertanyaan yang dibagi menjadi dua sesi :</div>
<div style="text-align: justify;">
- Listening section: sesi ini menguji seberapa baik kita dapat memahami pembicaraan dalam bahasa inggris. Sesi ini terdiri dari dari 4 bagian dan berisi 100 pertanyaan yang diputar pada sebuah kaset atau CD. Kita akan diminta untuk menjawab pertanyaan berdasarkan pada bermacam-macam pertanyaan, dialog singkat, dan percakapan singkat yang direkam dalam bahasa inggris. Total waktunya adlah 45 menit.</div>
<div style="text-align: justify;">
- Reading section: dalam sesi ini akan terdapat 3 bagian yang menguji seberapa baik anda dapat memahami bacaan dalam bahasa inggris. Kita akan membaca berbagai macam materi dan melakukan pengaturan waktu secara pribadi dalam menjawab 100 pertanyaan berdasarkan isi dari materi yang disediakan untuk kita. Total waktunya adalah 75 menit. </div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
Sumber :</div>
<div style="text-align: justify;">
http://singgih-mardiyono.blogspot.com/2012/10/apa-itu-toefl-ielts-dan-toeic.html </div>
<div style="text-align: justify;">
http://id.wikipedia.org/wiki/IELTS </div>
<div style="text-align: justify;">
http://id.wikipedia.org/wiki/TOEFL </div>
alfa wardiantohttp://www.blogger.com/profile/15014813185999594736noreply@blogger.com0tag:blogger.com,1999:blog-3408308702849585144.post-91946528244723134452013-03-28T05:18:00.001-07:002013-03-28T05:18:31.972-07:00Description My Self<div style="text-align: justify;">
<div style="text-align: justify;">
<span style="font-size: large;"> Halo guys, now I’ll describe about myself. My name is Alfa Wardianto, just call me Alfa. I live in Kalibata, South Jakarta. I was born on November 7th, 1992 in Jakarta. I’m eldest son in my family and I have a sister. I’m a college student in Gunadarma University, now I’m in 6th semester. </span><br /><span style="font-size: large;"> I’m very love futsal. I usually do it once or twice in a week. Besides that, I like playing billiard and chess. Sometime if I have spare time, I playing that with my friends or my girlfriend . Motivator in my life is my parent and someone who love me, because they always give me support and advice to me. they always teach me to be a humble, good and responsible man because I’m second leader in my family after my Dad. One day I promise to make them proud of me.</span><br /><span style="font-size: large;"> My strength is sociable, hard working, trust worthly, and friendly. I usually help my parent every day and become a chairman in my class at this semester. Beside that I can working together in a team.</span></div>
</div>
alfa wardiantohttp://www.blogger.com/profile/15014813185999594736noreply@blogger.com0tag:blogger.com,1999:blog-3408308702849585144.post-54902340865614983062013-01-28T11:00:00.000-08:002013-01-29T03:43:45.314-08:00Proposal Penelitian<div style="text-align: justify;">
A. JUDUL PENELITIAN </div>
<div style="text-align: justify;">
Pengaruh Suku Bunga dan Nilai Tukar Rupiah Terhadap Pemberian Kredit Untuk Nasabah Bank Mandiri</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
<a href="http://www.blogger.com/blogger.g?blogID=3408308702849585144" name="pend"></a> B. PENDAHULUAN<br />
Latar Belakang Masalah</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
Hancurnya industri keuangan global yang dipicu oleh naiknya harga
minyak serta pangan dan semakin diperparah dengan terjadinya krisis
keungn di Amerika Serikat telah mengakibatkan melambatnya pertumbuhan
ekonomi global.</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
Dampak dari krisis di Amerika Serikat yang berdampak pada peningkatan
inflasi di beberapa negara serta diikuti dengan kenaikan suku bunga dan
nilai tukar mata uang setempat. Hal ini terjadi karena sistem keuangan
suatu negara tidak bisa berdiri sendiri.Selallu terkait dengan sistem
keuangan pada negara lain secara global. Hal ini lah yang mendorong
penulis untuk melkukan penelitian mengenai fenomena yang sedang terjadi
tersebut melalui penelitian ilmiah yang berjudul “Pengaruh Suku Bunga
dan Nilai Tukar Rupiah Terhadap Pemberian Kredit Untuk Nasabah Bank
Mandiri”</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
Pada tahun 2008, Bank Indonesia pernah melakukan penelitian terhadap
dampak empiris inflasi terhadap pertumbuhan dan kualitas kredit
perbankan di Indonesia. Hasil dafri penelitian menunjukkan bahwa secara
signifikan inflasi mempengaruhi pertumbuhan dan kualitas kredit.</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
Perumusan Masalah<br />
Dalam penelitian ilmiah ini, penulis akan mencoba merumuskan persoalan dalam bentuk beberapa pertanyaan sebagai berikut :</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
1. Bagaimana pengaruh nilai tukar Rupiah terhadap USD, GBP, dan JPY terhadap pemberian kredit di bank Mandiri?<br />
2. Bagaimana pengaruh suku bunga di Indonesia, Amerika, Inggris, dan Jepang terhadap pemberian kredit di bank Mandiri?</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
Tujuan Penelitian<br />
Penelitian ilmiah ini bertujuan untuk :</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
1. Mengetahui dan menganalisis pengaruh nilai tukar Rupiah terhadap USD, GBP, dan JPY terhadap pemberian kredit di bank Mandiri?<br />
2. Mengetahui dan menganalisis pengaruh suku bunga di Indonesia,
Amerika, Inggris, dan Jepang terhadap pemberian kredit di bank Mandiri?</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
Kegunaan Penelitian<br />
Penelitian ilmiah yang akan dilakukan penulis ini mudah-mudahan dapat
bermanfaat bagi penulis sendiri maupun pihak-pihak lain yang
berkepentingan.<br />
1. Manfaat akademis<br />
Penelitian yang sangat berhubungan dengan manajemen dana bank, manajemen
perkreditan, serta keuangan internasional diharapkan dapat lebih
dipahami oleh pihak yang berkepentingan<br />
2. manfaat dalam implementasi<br />
Penelitian ini difokuskan pada bank Mandiri sebagai objek penelitian
sehingga diharapkan hasil penelitian ini dapat digunakan sebagai
pertimbangan dalam pengambilan kebijakan dan keputusan.</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
Batasan Masalah<br />
Untuk menghindari melebarnya topik yang akan diteliti, maka penulis membatasi permasalahan yang akan diteliti sebagai berikut :<br />
1. Penelitian hanya akan menggunakan aktiva pada bank Mandiri<br />
2. Aktiva sutu bank terdiri dari banyak pos, dan penulis hanya membatasi
untuk menggunakan pos-pos yang sesuai dengan skala prioritas
penggunaan dana, yaitu :</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
* kredit untuk nasabah; terdiri dari kredit yang diberikan<br />
* investasi untuk pendapatan; terdiri dari penyertaan.</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
3. Dalam penelitian ini penulis hanya membatasi penggunaan data suku
bunga, inflasi, serta kurs Rupiah terhadap negara Amerika, Inggris, dan
jepang</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
4. Alat bantu yang digunakan untuk menganalisa data statistik agar
dapat diolah, ditampilkan, dan dimanipulasi sehingga dapat menyajikan
suatu informasi dalam penelitian ini menggunakan software SPSS</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
C. TINJAUAN PUSTAKA<br />
Neraca Bank<br />
Menurut Soedijono pada kuliah Institusi Depositori dan Pasar Modal,
Neraca sebuah bank dapat dibagi menjadi dua bagian, yaitu aktiva dan
pasiva. Selanjutnya pasive sebuah bank terdiri dari utang dan modal.</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
Inflasi<br />
menurut www.Organisasi.org , inflasi adalah suatu keadaan dimana harga
barang secara umum mengalami kenaikn dan berlangsung dalam waktu yang
lama dan terus menerus</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
Suku Bunga<br />
menurut John Maynard keynes, bahwa suku bunga ditentukan oleh penawaran dan permintaan terhadap uang.</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
D. PERUMUSAN HIPOTESA<br />
Hipotesa yang akan dicoba untuk dirumuskan berdasarkan kerangka pemikiran diatas adalah :</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
* H01: Tidak ada pengaruh nilai tukar rupiah terhadap USD, GBP, dan JPY terhadap pemberian kredit untuk nasabah bank Mandiri<br />
* H02: Tidak ada pengaruh suku bunga Indonesia , Amerika, Inggris, dan
Jepang terhadap pemberian kredit untuk nasabah bank mandiri.</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
E. METODOLOGI PENELITIAN<br />
Data Penelitian<br />
1. Sumber data<br />
data diperoleh dari Laporan tahunan Bank Indonesia dan Laporan keuangan
Publikasi Triwulan Neraca PT. Bank Mandiri (Persero), Tbk</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
2. jenis Data<br />
a. ativa bank mandiri<br />
aktiva bank mandiri yang terdiri dari :<br />
kredit untuk nasabah, terdiri dari kredit yang diberikan<br />
investasi untuk pendapatan, terdiri dari penyertaan.<br />
b. kurs Rupiah terhadap USD, GBP, dan JPY<br />
c. Suku bunga inflasi di Indonesia, Amerika, Inggris, dan jepang</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
3. Tipe Data<br />
data yang diteliti adalah data sekunder yang diterbitkan oleh bank Indonesia dalam bentuk buletin</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
Objek Penelitian<br />
Objek penelitian adalah bank Mandiri</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
Periode Penelitian<br />
data yang digunakan merupakan data triwulan dari triwulan IV 2000 sampai dengan triwulan II 2008</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
Alat Yang Digunakan<br />
Alat bantu yang digunakan dalam penelitian ilmiah ini adalah software SPSS</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
Model Analisis<br />
Model analisis yang digunakan dalam penelitian ini adalah analisis regresi linier dengan metode kuadrat terkecil</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
F. RENCANA BIAYA PENELITIAN<br />
Penelitian ini merupakan penelitian ilmiah untuk memenuhi salah satu
syarat memperoleh gelar sarjana, maka semua biaya penelitian ini akan
ditanggung oleh penulis</div>
<div style="text-align: justify;">
</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
G. JADWAL PENELITIAN<br />
Minggu I : Persiapan<br />
Minggu II – IV : pengumpulan dan analisis data<br />
Minggu V – IX : penyusuna laporan<br />
Minggu X-XII : laporan akhir</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
sumber :<br />
http://carapedia.com/Contoh_Proposal_Penelitian_Ilmiah_info155.html </div>
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</div>
alfa wardiantohttp://www.blogger.com/profile/15014813185999594736noreply@blogger.com0tag:blogger.com,1999:blog-3408308702849585144.post-57510812563504906882013-01-28T08:30:00.000-08:002013-01-29T03:11:26.282-08:00Piagam Penghargaan dan Sertifikat<div class="separator" style="clear: both; text-align: center;">
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<br />alfa wardiantohttp://www.blogger.com/profile/15014813185999594736noreply@blogger.com0tag:blogger.com,1999:blog-3408308702849585144.post-73075606625603216642013-01-28T03:22:00.001-08:002013-01-28T03:22:06.943-08:00Konvensi naskah<br />
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<span lang="EN-US">KONVENSI NASKAH</span></div>
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<span lang="EN-US"><br />
Konvensi
naskah adalah penulisan sebuah naskah berdasarkan ketentuan, aturan yang sudah
lazim, dan sudah disepakati. Dari segi persyaratan formal ini, dapat dibedakan
lagi karya yang dilakukan secara <i>formal, semi-formal, </i>dan <i>non-formal.</i>
Yang dimaksud dengan formal adalah bahwa suatu karya memenuhi semua persyaratan
lahiriah yang dituntut oleh konvensi. Sebaliknya, semi-formal yaitu bila sebuah
karangan tidak memenuhi semua persyaratan lahiriah yang dituntut konvensi.
Sedangkan non-formal yaitu bila bentuk sebuah karangan tidak memenuhi
syarat-syarat formalnya.</span></div>
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<br /></div>
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<span lang="EN-US">SYARAT FORMAL PENULISAN SEBUAH
NASKAH</span></div>
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<br /></div>
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<span lang="EN-US">Pengorganisasian karangan adalah penyusunan seluruh
unsur karangan menjadi satu kesatuan karangan dengan berdasarkan persyaratan
formal kebahasaan yang baik, benar, cermat, logis: penguasaan, wawasan keilmuan
bidang kajian yang ditulis secara memadai; dan format pengetikan yang sistematis.</span><span lang="EN-US"> </span><span lang="EN-US">Persyaratan
formal (bentuk lahiriah) yang harus dipenuhi sebuah karya menyangkut tiga
bagian utama, yaitu: <i>Bagian pelengkap pendahuluan, isi karangan, </i>dan <i>bagian
pelengkap penutup. </i></span></div>
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Unsur-unsur dalam Penulisan Sebuah Karangan:</span></div>
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<b><span lang="EN-US"><br />
A. Bagian Pelengkap Pendahuluan<o:p></o:p></span></b></div>
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<span lang="EN-US">a. Judul Pendahuluan (<i>Judul Sampul</i>)</span></div>
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<span lang="EN-US">b. Halaman Judul</span></div>
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<span lang="EN-US">c. Halaman Persembahan (kalau ada)</span></div>
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<span lang="EN-US">d. Halaman Pengesahan (kalau ada)</span></div>
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<span lang="EN-US">e. Kata Pengantar</span></div>
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<span lang="EN-US">f. Daftar Isi</span></div>
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<span lang="EN-US">g. Daftar Gambar (kalau ada)</span></div>
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<span lang="EN-US">h. Daftar Tabel (kalau ada)</span></div>
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<span lang="EN-US"><br />
<b>B. Bagian Isi
Karangan<o:p></o:p></b></span></div>
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<span lang="EN-US">a. Pendahuluan</span></div>
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<span lang="EN-US">b. Tubuh Karangan</span></div>
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<span lang="EN-US">c. Kesimpulan</span></div>
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<span lang="EN-US"><br />
<b>C. Bagian
Pelengkap Penutup<o:p></o:p></b></span></div>
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<span lang="EN-US">a. Daftar Pustaka (<i>Bibliografi</i>)</span></div>
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<span lang="EN-US">b. Lampiran (<i>Apendix</i>)</span></div>
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<span lang="EN-US">c. Indeks</span></div>
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<span lang="EN-US">d. Riwayat Hidup Penulis</span></div>
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<br /></div>
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<b><span lang="EN-US">A.</span></b><b><span lang="EN-US"> Bagian Pelengkap Pendahuluan<o:p></o:p></span></b></div>
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<span lang="EN-US"><br />
Bagian pelengkap pendahuluan atau disebut juga <i>halaman-halaman pendahuluan </i>sama
sekali tidak menyangkut isi karangan. Tetapi bagian ini harus disiapkan sebagai
bahan informasi bagi para pembaca dan sekaligus berfungsi menampilkan karangan
itu dalam bentuk yang kelihatan lebih menarik.</span></div>
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<span lang="EN-US"><br />
<b><i>a. Judul Pendahuluan (Judul Sampul) dan Halaman Judul<o:p></o:p></i></b></span></div>
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<span lang="EN-US"><br />
Judul pendahuluan adalah nama karangan. Halaman judul pendahuluan tidak
mengandung apa-apa kecuali mencantumkan judul karangan atau judul buku. Judul
karangan atau judul buku ditulis dengan huruf kapital. Biasanya letaknya di
tengah halaman agak ke atas. Namun, variasi-variasi lain memang kerap sekali
dijumpai. </span></div>
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<span lang="EN-US">Dalam pembuatan sebuah makalah atau skripsi, halaman
judul mencantumkan nama karangan, penjelasan adanya tugas, nama pengarang
(penyusun), kelengkapan identitas pengarang (nomor induk/registrasi, kelas,
nomor absen), nama unit studi (unit kerja), nama lembaga (jurusan, fakultas,
unversitas), nama kota, dan tahun penulisan.</span></div>
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Untuk memberikan daya tarik pembaca, penyusunan judul perlu memperhatikan unsur-unsur
sebagai berikut:</span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="17" src="file:///C:/Users/Acer/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="17" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Judul menggambarkan keseluruhan
isi karangan.</span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="17" src="file:///C:/Users/Acer/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="17" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Judul harus menarik pembaca
baik makna maupun penulisannya.</span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="17" src="file:///C:/Users/Acer/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="17" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Sampul: nama karangan, penulis,
dan penerbit.</span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="17" src="file:///C:/Users/Acer/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="17" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Halaman judul: nama karangan,
penjelasan adanya tugas, penulis, kelengkapan identitas pengarang, nama unit
studi, nama lembaga, nama kota, dan tahun penulisan (dalam pembuatan makalah
atau skripsi).</span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><img alt="*" height="17" src="file:///C:/Users/Acer/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="17" /><span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Seluruh frasa ditulis pada
posisi tengah secara simetri (untuk karangan formal), atau model lurus pada
margin kiri (untuk karangan yang tidak terlalu formal).</span></div>
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Hal-hal yang perlu diperhatikan dalam pembuatan makalah atau skripsi pada
halaman judul:</span></div>
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<span lang="EN-US"><br /></span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">þ<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><b><span lang="EN-US">Judul diketik dengan huruf
kapital, misalnya:<o:p></o:p></span></b></div>
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<span lang="EN-US"><br />
</span><span lang="EN-US">UPAYA MENGATASI
KEMISKINAN PADA<o:p></o:p></span></div>
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<span lang="EN-US">MASYARAKAT
PEMUKIMAN KUMUH <o:p></o:p></span></div>
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<span lang="EN-US">DI
KELURAHAN JATINEGARA JAKARTA TIMUR<o:p></o:p></span></div>
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<br /></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">þ<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><b><span lang="EN-US">Penjelasan tentang tugas
disusun dalam bentuk kalimat, misalnya:<o:p></o:p></span></b></div>
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<span lang="EN-US">Makalah ini Disusun untuk Melengkapi Ujian
Akhir </span></div>
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<span lang="EN-US">Mata Kuliah Bahasa Indonesia Semester Ganjil
2009</span></div>
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<span lang="EN-US">Atau</span></div>
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<span lang="EN-US">Skripsi ini Diajukan untuk Melengkapi Ujian
Sarjana Ekonomi pada</span></div>
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<span lang="EN-US">Fakultas Ekonomi Universitas Gunadarma</span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">þ<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><b><span lang="EN-US">Nama penulis ditulis
dengan huruf kapital, di bawah nama dituliskan Nomor Induk Mahasiswa (NIM),
misalnya:<o:p></o:p></span></b></div>
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<span lang="EN-US">ANASTASIA INDRIANI</span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 12pt 22pt;">
<span lang="EN-US">10709234</span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">þ<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><b><span lang="EN-US">Logo universitas untuk
makalah, skripsi, tesis, dan disertasi; makalah ilmiah tidak diharuskan menggunakan
logo.<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 12.0pt; margin-left: 60.5pt; margin-right: 0cm; margin-top: 0cm; mso-list: l11 level2 lfo2; tab-stops: list 60.5pt; text-align: justify; text-indent: -27.5pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">þ<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><b><span lang="EN-US">Data institusi mahasiswa
mencantumkan program studi, jurusan, fakultas, unversitas, nama kota, dan tahun
ditulis dengan huruf kapital, misalnya:<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-left: 22pt;">
<span lang="EN-US">JURUSAN MANAJEMEN</span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-left: 22pt;">
<span lang="EN-US">FAKULTAS EKONOMI</span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-left: 22pt;">
<span lang="EN-US">UNIVERSITAS GUNADARMA </span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-left: 22pt;">
<span lang="EN-US">JAKARTA</span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 12pt 22pt;">
<span lang="EN-US">2008</span></div>
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<span lang="EN-US">Hal-hal yang harus dihindarkan dalam
halaman judul karangan formal:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.5pt; text-align: justify; text-indent: -16.5pt;">
</div>
<ol>
<li><span style="line-height: 150%; text-indent: -16.5pt;"> Komposisi tidak menarik.</span></li>
<li><span style="line-height: 150%; text-indent: -16.5pt;"> Tidak estetik.</span></li>
<li><span style="line-height: 150%; text-indent: -16.5pt;"> Hiasan gambar tidak relevan.</span></li>
<li><span style="line-height: 150%; text-indent: -16.5pt;"> Variasi huruf jenis huruf.</span></li>
<li><span style="line-height: 150%; text-indent: -16.5pt;"> Kata
“ditulis (disusun) oleh.”</span></li>
<li><span style="line-height: 150%; text-indent: -16.5pt;"> Kata
“NIM/NRP.”</span></li>
<li><span style="line-height: 150%; text-indent: -16.5pt;"> Hiasan, tanda-tanda, atau garis yang tidak berfungsi.</span></li>
<li><span style="line-height: 150%; text-indent: -16.5pt;"> Kata-kata yang berisi slogan.</span></li>
<li><span style="line-height: 150%; text-indent: -16.5pt;"> Ungkapan emosional.</span></li>
<li><span style="line-height: 150%; text-indent: -16.5pt;"> Menuliskan kata-kata atau kalimat
yang tidak berfungsi.</span></li>
</ol>
<br />
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 12.0pt; tab-stops: 22.0pt; text-align: justify;">
<b><span lang="EN-US"> <i>b. Halaman
Persembahan<o:p></o:p></i></span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 12.0pt; margin-left: 22.0pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 22.0pt; text-align: justify; text-indent: -22.0pt;">
<b><span lang="EN-US"> </span></b><span lang="EN-US">Bagian ini
tidak terlalu penting. Bila penulis ingin memasukan bagian ini, maka hal itu
semata-mata dibuat atas pertimbangan penulis. Persembahan ini jarang melebihi
satu halaman, dan biasanya terdiri dari beberapa kata saja, misalnya:<b><o:p></o:p></b></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-left: 22pt;">
<span lang="EN-US">Kutulis novel ini</span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-left: 22pt;">
<span lang="EN-US">dengan cahaya cinta</span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-left: 22pt;">
<span lang="EN-US">untuk mahar menyunting belahan jiwa,</span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-left: 22pt;">
<span lang="EN-US">Muyasaratun Sa’idah binti KH. Muslim
Djawahir, alm.</span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-left: 22pt;">
<i><span lang="EN-US">Rabbana hab lanaa min azwaajinaa wa
dzurriyyaatinaa</span></i></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 12pt 22pt;">
<i><span lang="EN-US">Qurrata a’yuni waj’alnaa lil muttaqiina imaama. Amin.</span></i></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 12.0pt; margin-left: 22.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span lang="EN-US">Bila
penulis menganggap perlu memasukkan persembahan ini, maka persembahan ini
ditempatkan berhadapan dengan halaman belakang judul buku, atau berhadapan
dengan halaman belakang cover buku, atau juga menyatu dengan halaman judul
buku.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 12.0pt; margin-left: 22.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<b><i><span lang="EN-US">c. Halaman
Pengesahan<o:p></o:p></span></i></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 12.0pt; margin-left: 22.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 14.0pt;">
<span lang="EN-US">Halaman pengesahan digunakan sebagai pembuktian bahwa karya ilmiah
yang telah ditanda-tangani oleh pembimbing, pembaca/penguji, dan ketua jurusan
telah memenuhi persyaratan administratif sebagai karya ilmiah. Halaman
pengesahan biasanya digunakan untuk penulisan skripsi, tesis, dan disertasi,
sedangkan makalah ilmiah, dan karangan lainnya (baik non-fiksi maupun fiksi)
tidak mengharuskan adanya halaman pengesahan. Penyusunan pengesahan ditulis
dengan memperhatikan persyaratan formal urutan dan tata letak unsur-unsur yang
harus tertulis di dalamnya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 12.0pt; margin-left: 22.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 14.0pt;">
<span lang="EN-US">Judul skripsi seluruhnya ditulis dengan huruf kapital pada posisi
tengah antara margin kiri dan kanan. Nama lengkap termasuk gelar akademis
pembimbing materi/teknis, pembaca/penguji, dan ketua program jurusan ditulis
secara benar dan disusun secara simetri kiri-kanan dan atas-bawah. Skripsi
diajukan kepada sidang penguji akademis setelah disetujui oleh pembimbing dan
pembaca/penguji. Penulis skripsi dinyatakan lulus jika skripsinya telah diuji
di hadapan sidang terbuka/tertutup dan telah ditanda-tangani oleh semua nama
yang tercantum dalam halaman pengesahan. Nama kota dan tanggal pengesahan
ditulis di atas kata ketua jurusan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 38.5pt; text-align: justify; text-indent: -16.5pt;">
<span lang="EN-US">Hal-hal yang harus dihindarkan:</span><o:p></o:p></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 58.0pt; mso-list: l8 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US">Menggaris-bawahi nama dan kata-kata lainnya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 58.0pt; mso-list: l8 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US">Menggunakan titik atau koma pada akhir nama.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 58.0pt; mso-list: l8 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US">Tulisan melampaui garis tepi.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 58.0pt; mso-list: l8 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US">Menulis nama tidak lengkap.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 58.0pt; mso-list: l8 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US">Menggunakan huruf yang tidak standar.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 12.0pt; margin-left: 58.0pt; margin-right: 0cm; margin-top: 0cm; mso-list: l8 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Tidak mencantumkan gelar
akademis. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 12.0pt; margin-left: 22.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<b><i><span lang="EN-US">d. Kata
Pengantar<o:p></o:p></span></i></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.0pt; text-align: justify;">
<span lang="EN-US">Kata pengantar fungsinya sama dengan sebuah surat
pengantar. Kata pengantar adalah bagian karangan yang berisi penjelasan mengapa
menulis sebuah karangan. Setiap karangan ilmiah, seperti: buku, skripsi, tesis,
disertasi, makalah, atau laporan formal ilmiah harus menggunakan kata
pengantar. Di dalamnya disajikan informasi sebagai berikut: </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 60.5pt; mso-list: l9 level1 lfo3; tab-stops: list 60.5pt; text-align: justify; text-indent: -16.5pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">v<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US">Ucapan syukur kepada Tuhan Yang Maha Esa.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 60.5pt; mso-list: l9 level1 lfo3; tab-stops: list 60.5pt; text-align: justify; text-indent: -16.5pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">v<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US">Penjelasan adanya tugas penulisan karya ilmiah (untuk skripsi,
tesis, disertasi, atau laporan formal ilmiah).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 60.5pt; mso-list: l9 level1 lfo3; tab-stops: list 60.5pt; text-align: justify; text-indent: -16.5pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">v<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US">Penjelasan pelaksanaan penulisan karya ilmiah (untuk skripsi, tesis,
disertasi, atau laporan formal ilmiah).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 60.5pt; mso-list: l9 level1 lfo3; tab-stops: list 60.5pt; text-align: justify; text-indent: -16.5pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">v<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US">Penjelasan adanya bantuan, bimbingan, dan arahan dari seseorang,
sekolompok orang, atau organisasi/lembaga.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 60.5pt; mso-list: l9 level1 lfo3; tab-stops: list 60.5pt; text-align: justify; text-indent: -16.5pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">v<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US">Ucapan terima kasih kepada seseorang, sekolompok orang, atau
organisasi/lembaga yang membantu.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 60.5pt; mso-list: l9 level1 lfo3; tab-stops: list 60.5pt; text-align: justify; text-indent: -16.5pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">v<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US">Penyebutan nama kota, tanggal, bulan, tahun, dan nama lengkap
penulis, tanpa dibubuhi tanda-tangan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 60.5pt; mso-list: l9 level1 lfo3; tab-stops: list 60.5pt; text-align: justify; text-indent: -16.5pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">v<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US">Harapan penulis atas karangan tersebut.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 12.0pt; margin-left: 60.5pt; margin-right: 0cm; margin-top: 0cm; mso-list: l9 level1 lfo3; tab-stops: list 60.5pt; text-align: justify; text-indent: -16.5pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">v<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US">Manfaat bagi pembaca serta kesediaan menerima kritik dan saran.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 12.0pt; margin-left: 22.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span lang="EN-US">Kata
pengantar merupakan bagian dari keseluruhan karya ilmiah. Sifatnya formal dan
ilmiah. Oleh karena itu, kata pengantar harus ditulis dengan Bahasa Indonesia
yang baku, baik, dan benar. Isi kata pengantar tidak menyajikan isi karangan,
atau hal-hal lain yang tertulis dalam pendahuluan, tubuh karangan, dan
kesimpulan. Sebaliknya, apa yang sudah tertulis dalam kata pengantar tidak
ditulis ulang dalam isi karangan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.0pt; text-align: justify;">
<span lang="EN-US">Hal-hal yang harus dihindarkan:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 58.0pt; mso-list: l1 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US">1.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Menguraikan isi karangan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 58.0pt; mso-list: l1 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US">2.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Mengungkapkan perasaan
berlebihan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 58.0pt; mso-list: l1 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US">3.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Menyalahi kaidah bahasa.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 58.0pt; mso-list: l1 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US">4.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Menunjukkan sikap kurang
percaya diri.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 58.0pt; mso-list: l1 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US">5.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Kurang meyakinkan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 58.0pt; mso-list: l1 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US">6.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Kata pengantar terlalu panjang.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 58.0pt; mso-list: l1 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US">7.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Menulis kata pengantar semacam
sambutan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 12.0pt; margin-left: 22.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span lang="EN-US">Kesalahan
bahasa: ejaan, kalimat, paragraf, diksi, dan tanda baca tidak efektif.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 12.0pt; margin-left: 22.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<b><i><span lang="EN-US">e. Daftar Isi<o:p></o:p></span></i></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 12.0pt; margin-left: 22.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 14.0pt;">
<span lang="EN-US">Daftar isi adalah bagian pelengkap pendahuluan yang memuat garis
besar isi karangan ilmiah secara lengkap dan menyeluruh, dari judul sampai
dengan riwayat hidup penulis sebagaimana lazimnya sebuah konvensi naskah
karangan. Daftar isi berfungsi untuk merujuk nomor halaman judul bab, sub-bab,
dan unsur- unsur pelengkap dari sebuah buku yang bersangkutan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 12.0pt; margin-left: 22.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 14.0pt;">
<span lang="EN-US">Daftar isi disusun secara konsisten baik penomoran, penulisan, maupun
tata letak judul bab dan judul sub-sub bab. Konsistensi ini dipengaruhi oleh
bentuk yang digunakan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 12.0pt; margin-left: 22.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<b><i><span lang="EN-US">f. Daftar Gambar<o:p></o:p></span></i></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 12.0pt; margin-left: 22.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US">Bila dalam buku itu terdapat gambar-gambar, maka setiap gambar yang
tercantum dalam karangan harus tertulis didalam daftar gambar. Daftar gambar
menginformasikan: judul gambar, dan nomor halaman.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 12.0pt; margin-left: 22.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<b><i><span lang="EN-US">g. Daftar
Tabel <o:p></o:p></span></i></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US">Bila dalam buku itu terdapat
tabel-tabel, maka setiap tabel yang tertulis dalam karangan harus tercantum
dalam daftar tabel. Daftar tabel ini menginformasikan: nama tabel dan nomor
halaman.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.0pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 12.0pt; margin-left: 22.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -22.0pt;">
<b><span lang="EN-US">B.</span><span lang="EN-US"> Bagian
Isi Karangan</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 12.0pt; margin-left: 22.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span lang="EN-US">Bagian
isi karangan sebenarnya merupakan inti dari karangan atau buku; atau secara
singkat dapat dikatakan karangan atau buku itu sendiri.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 12.0pt; margin-left: 22.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<b><i><span lang="EN-US">a. Pendahuluan<o:p></o:p></span></i></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 12.0pt; margin-left: 22.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 14.0pt;">
<span lang="EN-US">Pendahuluan adalah bab I karangan. Tujuan utama pendahuluan adalah
menarik perhatian pembaca, memusatkan perhatian pembaca terhadap masalah yang
dibicarakan, dan menunjukkan dasar yang sebenarnya dari uraian itu. Pendahuluan
terdiri dari latar belakang, masalah, tujuan pembahasan, pembatasan masalah,
landasan teori, dan metode pembahasan. Kesuluruhan isi pendahuluan mengantarkan
pembaca kepada materi yang akan dibahas, dianalisis-sintesis, dideskripsi, atau
diuraikan dalam bab kedua sampai bab terakhir.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 12.0pt; margin-left: 22.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span lang="EN-US">Untuk
menulis pendahuluan yang baik, penulis perlu memperhatikan pokok-pokok yang
harus tertuang dalam masing-masing unsur pendahuluan sebagai berikut:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 44.0pt; text-align: justify; text-indent: -22.0pt;">
<b><span lang="EN-US">1) </span></b><b> <span lang="EN-US">Latar belakang masalah, menyajikan:<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 44.0pt; text-align: justify; text-indent: -22.0pt;">
<b><span lang="EN-US"><br /></span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 58.0pt; mso-list: l0 level1 lfo4; tab-stops: list 58.0pt; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US">1.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Penalaran (alasan) yang
menimbulkan masalah atau pertanyaan yang akan diuraikan jawabannya dalam bab
pertengahan antara pendahuluan dan kesimpulan dan dijawab atau ditegaskan dalam
kesimpulan. Untuk itu, arah penalaran harus jelas, misalnya deduktif,
sebab-akibat, atau induktif.</span></div>
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<!--[if !supportLists]--><span lang="EN-US">2.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Kegunaan praktis hasil
analisis, misalnya: memberikan masukan bagi kebijakan pimpinan dalam membuat keputusan,
memberikan acuan bagi pengembangan sistem kerja yang akan datang.</span></div>
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<!--[if !supportLists]--><span lang="EN-US">3.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Pengetahuan tentang studi
kepustakaan, gunakan informasi mutakhir dari buku-buku ilmiah, jurnal, atau
internet yang dapat dipertanggungjawabkan secara ilmiah. Penulis hendaklah mengupayakan
penggunaan buku-buku terbaru.</span></div>
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<!--[if !supportLists]--><span lang="EN-US">4.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Pengungkapan masalah utama
secara jelas dalam bentuk pertanyaan, gunakan kata tanya yang menuntut adanya
analisis, misalnya: <i>bagaimana...., mengapa.....</i></span></div>
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<!--[if !supportLists]--><span lang="EN-US">5.<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Tidak menggunakan kata <i>apa </i>karena
tidak menuntut adanya analisis, cukup dijawab dengan <i>ya </i>atau <i>tidak.</i></span></div>
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<b><span lang="EN-US">2) </span></b><b> <span lang="EN-US"> Tujuan penulisan berisi:<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 44.0pt; text-align: justify; text-indent: -22.0pt;">
<b><span lang="EN-US"><br /></span></b></div>
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<!--[if !supportLists]--><span lang="EN-US">a)<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Target, sasaran, atau upaya
yang hendak dicapai, misalnya: mendeskripsikan hubungan X terhadap Y;
membuktikan bahwa budaya tradisi dapat dilestarikan dengan kreativitas baru;
menguraikan pengaruh X terhadap Y.</span></div>
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<!--[if !supportLists]--><span lang="EN-US">b)<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Upaya pokok yang harus
dilakukan, misalnya: mendeskripsikan data primer tentang kualitas budaya
tradisi penduduk asli Jakarta; membuktikan bahwa pembangunan lingkungan
pemukiman kumuh yang tidak layak huni memerlukan bantuan pemerintah.</span></div>
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<!--[if !supportLists]--><span lang="EN-US">c)<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Tujuan utama dapat dirinci
menjadi beberapa tujuan sesuai dengan masalah yang akan dibahas. Jika masalah
utama dirinci menjadi dua, tujuan juga dirinci menjadi dua.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 44.0pt; text-align: justify; text-indent: -22.0pt;">
<b><span lang="EN-US">3) </span></b><b> <span lang="EN-US"> Ruang lingkup masalah berisi:<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 44.0pt; text-align: justify; text-indent: -22.0pt;">
<b><span lang="EN-US"><br /></span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 58.0pt; mso-list: l3 level1 lfo5; tab-stops: list 58.0pt; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US">d)<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Pembatasan masalah yang akan
dibahas.</span></div>
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<!--[if !supportLists]--><span lang="EN-US">e)<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Rumusan detail masalah yang
akan dibahas.</span></div>
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<!--[if !supportLists]--><span lang="EN-US">f)<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Definisi atau batasan
pengertian istilah yang tertuang dalam setiap variabel. Pendefinisian merupakan
suatu usaha yang sengaja dilakukan untuk mengungkapkan suatu benda, konsep,
proses, aktivitas, peristiwa, dan sebagainya dengan kata-kata.</span></div>
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<span lang="EN-US"> </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 44.0pt; text-align: justify; text-indent: -22.0pt;">
<b><span lang="EN-US">4) </span></b><b> <span lang="EN-US"> Landasan teori menyajikan:<o:p></o:p></span></b></div>
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<b><span lang="EN-US"><br /></span></b></div>
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<!--[if !supportLists]--><span lang="EN-US">g)<span style="font-size: 7pt; line-height: normal;"> </span></span><span lang="EN-US">Deskripsi atau kajian teoritik
variabel X tentang prinsip-prinsip teori, pendapat ahli dan pendapat umum,
hukum, dalil, atau opini yang digunakan sebagai landasan pemikiran kerangka
kerja penelitian dan penulisan sampai dengan kesimpulan atau rekomendasi.</span></div>
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<!--[if !supportLists]--><span lang="EN-US">h)<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Penjelasan hubungan teori
dengan kerangka berpikir dalam mengembangkan konsep penulisan, penalaran, atau
alasan menggunakan teori tersebut.</span></div>
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<b><span lang="EN-US">5) Sumber data penulisan berisi:<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span lang="EN-US">i)<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Sumber data sekunder dan data
primer.</span></div>
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<!--[if !supportLists]--><span lang="EN-US">j)<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Kriteria penentuan jumlah data.</span></div>
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<!--[if !supportLists]--><span lang="EN-US">k)<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Kriteria penentuan mutu data.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 58.0pt; mso-list: l3 level1 lfo5; tab-stops: list 58.0pt; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US">l)<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Kriteria penentuan sample.</span></div>
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<!--[if !supportLists]--><span lang="EN-US">m)<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Kesesuaian data dengan sifat
dan tujuan pembahasan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 44.0pt; text-align: justify; text-indent: -22.0pt;">
<b><span lang="EN-US">6) Metode dan teknik penulisan berisi:<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span lang="EN-US">n)<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Penjelasan metode yang
digunakan dalam pembahasan, misalnya: metode kuantitatif, metode deskripsi,
metode komparatif, metode korelasi, metode eksploratif, atau metode
eksperimental.</span></div>
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<!--[if !supportLists]--><span lang="EN-US">o)<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Teknik penulisan menyajikan
cara pengumpulan data seperti wawancara, observasi, dan kuisioner; analisis
data, hasil analisis data, dan kesimpulan.</span></div>
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<b><span lang="EN-US">7) Sistematika penulisan berisi:<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span lang="EN-US">p)<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Gambaran singkat penyajian isi
pendahuluan, pembahasan utama, dan kesimpulan.</span></div>
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<!--[if !supportLists]--><span lang="EN-US">q)<span style="font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Penjelasan lambang-lambang,
simbol-simbol, atau kode (kalau ada)</span></div>
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<br /></div>
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<b><i><span lang="EN-US">b.
Tubuh Karangan</span></i></b><b><i><o:p></o:p></i></b></div>
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<span lang="EN-US">Tubuh karangan atau bagian utama karangan merupakan inti karangan
berisi sajian pembahasan masalah. Bagian ini menguraikan seluruh masalah yang
dirumuskan pada pendahuluan secara tuntas (sempurna). Di sinilah terletak
segala masalah yang akan dibahas secara sistematis.
Kesempurnaan pembahasan diukur berdasarkan kelengkapan unsur-unsur berikut ini:</span></div>
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<span lang="EN-US">1) Ketuntasan materi:</span></div>
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<span lang="EN-US">Materi
yang dibahas mencakup seluruh variabel yang tertulis pada kalimat tesis, baik
pembahasan yang berupa data sekunder (kajian teoretik) maupun data primer.
Pembahasan data primer harus menyertakan pembuktian secara logika, fakta yang
telah dianalisis atau diuji kebenarannya, contoh-contoh, dan pembuktian lain
yang dapat mendukung ketuntasan pembenaran.</span></div>
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<span lang="EN-US">2) Kejelasan uraian/deskripsi:</span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">v<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US">Kejelasan konsep:</span></div>
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<span lang="EN-US"><br /></span></div>
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<span lang="EN-US">Konsep
adalah keseluruhan pikiran yang terorganisasi secara utuh, jelas, dan tuntas
dalam suatu kesatuan makna. Untuk itu, penguraian dari bab ke sub-bab, dari
sub-bab ke detail yang lebih rinci sampai dengan uraian perlu memperhatikan
kepaduan dan koherensial, terutama dalam menganalisis, menginterpretasikan
(manafsirkan) dan menyintesiskan dalam suatu penegasan atau kesimpulan. Selain
itu, penulis perlu memperhatikan konsistensi dalam penomoran, penggunaan huruf,
jarak spasi, teknik kutipan, catatan pustaka, dan catatan kaki.</span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">v<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US">Kejelasan bahasa: </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 27.5pt; text-align: justify;">
<span lang="EN-US">Kejelasan dan ketetapan pilihan kata yang dapat diukur
kebenarannya. Untuk mewujudkan hal itu, kata lugas atau kata denotatif lebih
baik daripada kata konotatif atau kata kias (terkecuali dalam pembuatan
karangan fiksi, kata konotatif atau kata kias sangat diperlukan)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 27.5pt; text-align: justify;">
<span lang="EN-US">Kejelasan makna kalimat tidak bermakna ganda,
menggunakan struktur kalimat yang betul, menggunakan ejaan yang baku,
menggunakan kalimat efektif, menggunakan koordinatif dan subordinatif secara
benar.</span></div>
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<span lang="EN-US">Kejelasan
makna paragraf dengan memperhatikan syarat-syarat paragraf: kesatuan pikiran,
kepaduan, koherensi (dengan repetisi, kata ganti, paralelisme, kata transisi),
dan menggunakan pikiran utama, serta menunjukkan adanya penalaran yang logis
(induktif, deduktif, kausal, kronologis, spasial). </span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">v<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US">Kejelasan penyajian dan fakta kebenaran fakta:</span></div>
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<span lang="EN-US"><br /></span></div>
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<span lang="EN-US">Kejelasan
penyajian fakta dapat diupayakan dengan berbagai cara, antara lain: penyajian
dari umum ke khusus, dari yang terpenting ke kurang penting; kejelasan urutan
proses. Untuk menunjang kejelasan ini perlu didukung dengan gambar, grafik,
bagan, tabel, diagram, dan foto-foto. Namun, kebenaran fakta sendiri harus
diperhatikan kepastiannya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.0pt; text-align: justify;">
<span lang="EN-US">Hal-hal lain yang harus dihindarkan dalam penulisan
karangan (ilmiah):</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.0pt; text-align: justify;">
<span lang="EN-US"><br /></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 40.0pt; mso-list: l10 level1 lfo7; tab-stops: list 40.0pt; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Subjektivitas dengan
menggunakan kata-kata: saya pikir, saya rasa, menurut pengalaman saya, dan
lain-lain. Atasi subjektivitas ini dengan menggunakan: penelitian membuktikan
bahwa…, uji laboratorium membuktikan bahwa…, survei membuktikan bahwa…,</span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Kesalahan: pembuktian pendapat
tidak mencukupi, penolakan konsep tanpa alasan yang cukup, salah nalar,
penjelasan tidak tuntas, alur pikir (dari topik sampai dengan simpulan) tidak
konsisten, pembuktian dengan prasangka atau berdasarkan kepentingan pribadi,
pengungkapan maksud yang tidak jelas arahnya, definisi variabel tidak (kurang)
operasional, proposisi yang dikembangkan tidak jelas, terlalu panjang, atau
bias, uraian tidak sesuai dengan judul.</span></div>
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<b><i><span lang="EN-US">c. Kesimpulan<o:p></o:p></span></i></b></div>
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<span lang="EN-US"> Kesimpulan
atau simpulan merupakan bagian terakhir atau penutup dari isi karangan, dan
juga merupakan bagian terpenting sebuah karangan ilmiah. Pembaca yang tidak
memiliki cukup waktu untuk membaca naskah seutuhnya cenderung akan membaca
bagian-bagian penting saja, antara lain kesimpulan. Oleh karena itu, kesimpulan
harus disusun sebaik mungkin. Kesimpulan harus dirumuskan dengan tegas sebagai
suatu pendapat pengarang atau penulis terhadap masalah yang telah diuraikan.</span></div>
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<span lang="EN-US">Penulis dapat merumuskan
kesimpulannya dengan dua cara:</span></div>
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<span lang="EN-US"><br /></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 44.0pt; mso-list: l6 level1 lfo8; tab-stops: list 44.0pt; text-align: justify; text-indent: -16.5pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">v<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US">Dalam tulisan-tulisan yang bersifat argumentatif, dapat dibuat
ringkasan-ringkasan argumen yang penting dalam bentuk dalil-dalil (atau
tesis-tesis), sejalan dengan perkembangan dalam tubuh karangan itu.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 44.0pt; mso-list: l6 level1 lfo8; tab-stops: list 44.0pt; text-align: justify; text-indent: -16.5pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">v<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US">Untuk kesimpulan-kesimpulan biasa, cukup disarikan tujuan atau isi
yang umum dari pokok-pokok yang telah diuraikan dalam tubuh karangan itu. </span></div>
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<br /></div>
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<span lang="EN-US">C.</span><span lang="EN-US"> Bagian Pelengkap Penutup</span></div>
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<span lang="EN-US">Bagian
pelengkap penutup juga merupakan syarat-syarat formal bagi suatu karangan
ilmiah.</span></div>
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<b><i><span lang="EN-US">a. Daftar
pustaka (Bibliografi)<o:p></o:p></span></i></b></div>
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<span lang="EN-US"> Setiap karangan ilmiah harus menggunakan data pustaka
atau catatan kaki dan dilengkapi dengan daftar bacaan. Daftar pustaka
(bibliografi) adalah daftar yang berisi judul buku, artikel, dan bahan
penerbitan lainnya yang mempunyai pertalian dengan sebuah atau sebagian
karangan.</span></div>
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<br /></div>
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<span lang="EN-US">Unsur-unsur daftar pustaka meliputi:</span></div>
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<span lang="EN-US"><br /></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 58.0pt; mso-list: l2 level1 lfo9; tab-stops: list 58.0pt; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US">Nama pengarang: penulisannya dibalik dengan menggunakan koma.</span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US">Tahun terbit.</span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US">Judul buku: penulisannya bercetak miring.</span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US">Data publikasi, meliputi tempat/kota terbit, dan penerbit..</span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US">Untuk sebuah artikel diperlukan pula judul artikel, nama majalah,
jilid, nomor, dan tahun terbit.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 60.5pt; text-align: justify;">
<i><span lang="EN-US">Contoh: </span></i><span lang="EN-US">Tarigan, Henry<i>. 1990. Membaca sebagai Suatu Keterampilan
Berbahasa. </i>Bandung: Angkasa<i>.
(Banyak versi lainnya, misal: Sistem Harvard, Sistem Vancover, dan lain-lain)<o:p></o:p></i></span></div>
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<span lang="EN-US">Keterangan:</span></div>
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<span lang="EN-US"><br /></span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Jika buku itu disusun oleh dua
pengarang, nama pengarang kedua tidak perlu dibalik.</span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Jika buku itu disusun oleh
lembaga, nama lembaga itu yang dipakai untuk menggantikan nama pengarang.</span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Jika buku itu merupakan
editorial (bunga rampai), nama editor yang dipakai dan di belakangnya diberi
keterangan <i>ed.</i> <i>‘editor’</i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 57.35pt; mso-list: l5 level1 lfo10; text-align: justify; text-indent: -14.15pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Nama gelar pengarang lazimnya
tidak dituliskan.</span></div>
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<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US">Daftar pustaka disusun secara
alfabetis berdasarkan urutan huruf awal nama belakang pengarang.</span></div>
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;"><br clear="all" style="page-break-before: always;" />
</span>
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<b><i><span lang="EN-US">b. Lampiran (Apendix)<o:p></o:p></span></i></b></div>
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<span lang="EN-US"> Lampiran
(apendix) merupakan suatu bagian pelengkap yang fungsinya terkadang tumpang
tindih dengan catatan kaki. Bila penulis ingin memasukan suatu bahan informasi
secara panjang lebar, atau sesuatu informasi yang baru, maka dapat dimasukkan
dalam lampiran ini. Lampiran ini dapat berupa esai, cerita, daftar nama, model
analisis, dan lain-lain. Lampiran ini disertakan sebagai bagian dari pembuktian
ilmiah. Penyajian dalam bentuk lampiran agar tidak mengganggu pembahasan jika
disertakan dalam uraian.</span></div>
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<b><i><span lang="EN-US">c. Indeks<o:p></o:p></span></i></b></div>
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<br /></div>
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<span lang="EN-US"> Indeks
adalah daftar kata atau istilah yang digunakan dalam uraian dan disusun secara
alfabetis (urut abjad). Penulisan indeks disertai nomor halaman yang
mencantumkan penggunaan istilah tersebut. Indeks berfungsi untuk memudahkan
pencarian kata dan penggunaannya dalam pembahasan.</span></div>
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<b><i><span lang="EN-US">d. Riwayat Hidup Penulis<o:p></o:p></span></i></b></div>
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<br /></div>
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<span lang="EN-US"> Buku, skripsi, tesis, disertasi perlu disertai daftar
riwayat hidup. Dalam skripsi menuntut daftar RHP lebih lengkap. Daftar riwayat
hidup merupakan gambaran kehidupan penulis atau pengarang. Daftar riwayat hidup
meliputi: nama penulis, tempat tanggal lahir, pendidikan, pengalaman
berorganisasi atau pekerjaan, dan karya-karya yang telah dihasilkan oleh
penulis.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.0pt; text-align: justify;">
<span lang="EN-US"> </span><span style="line-height: 150%; text-align: center;">sumber : </span></div>
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<a href="http://ati.staff.gunadarma.ac.id/Downloads/files/19584/Konvensi+Naskah.doc" style="background-color: white; color: purple; font-family: 'Times New Roman', serif; font-size: 16px; line-height: normal; text-align: start;"><span style="color: #0000cc;">http://ati.staff.gunadarma.ac.id/Downloads/files/19584/Konvensi+Naskah.doc</span></a><span style="background-color: white; color: #525252; font-family: 'Times New Roman', serif; font-size: 16px; line-height: normal; text-align: start;">.</span></div>
<br />
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
<!--[endif]--><o:p></o:p></span></div>
alfa wardiantohttp://www.blogger.com/profile/15014813185999594736noreply@blogger.com1