tag:blogger.com,1999:blog-79042962268084823832024-03-13T14:43:59.056-07:00Misstinglooking for a true , its my love?Anonymoushttp://www.blogger.com/profile/02092929499282797452noreply@blogger.comBlogger92125tag:blogger.com,1999:blog-7904296226808482383.post-13106800447636245192017-04-01T03:45:00.001-07:002017-04-01T03:45:50.615-07:00Power Point Pelaporan Laporan Keuangan dan Perubahan Harga<a href="https://drive.google.com/file/d/0BzsKAe76dsQdbEtXNklKd3NDTEE/view?usp=sharing">https://drive.google.com/file/d/0BzsKAe76dsQdbEtXNklKd3NDTEE/view?usp=sharing</a>Anonymoushttp://www.blogger.com/profile/02092929499282797452noreply@blogger.com0tag:blogger.com,1999:blog-7904296226808482383.post-20915395628705033922017-03-31T10:35:00.000-07:002017-03-31T10:35:03.494-07:00Pelaporan Keuangan dan Perubahan Harga<div style="text-align: center;">
<b>Akuntansi Internasional</b></div>
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<b>“Pelaporan Keuangan dan Perubahan Harga”</b></div>
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Disusun oleh :</div>
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Kelompok 5</div>
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Kelas 4EB05</div>
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Friska Sinurat<span class="Apple-tab-span" style="white-space: pre;"> </span>23213588</div>
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Ghema Nugraha M<span class="Apple-tab-span" style="white-space: pre;"> </span>23213704</div>
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Heriyansah<span class="Apple-tab-span" style="white-space: pre;"> </span>24213070</div>
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Igha <span class="Apple-tab-span" style="white-space: pre;"> </span>Denanta<span class="Apple-tab-span" style="white-space: pre;"> </span>24213213<span class="Apple-tab-span" style="white-space: pre;"> </span></div>
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Nurma Dwi Rahmawati<span class="Apple-tab-span" style="white-space: pre;"> </span>26213690</div>
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Nurdiana Putri Olivia<span class="Apple-tab-span" style="white-space: pre;"> </span>26213646<span class="Apple-tab-span" style="white-space: pre;"> </span></div>
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Novi Handani <span class="Apple-tab-span" style="white-space: pre;"> </span>26213523</div>
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Nova Aisyah<span class="Apple-tab-span" style="white-space: pre;"> </span>26213505</div>
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UNIVERSITAS GUNADARMA</div>
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ATA 2016/2017</div>
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DEPOK</div>
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KATA PENGANTAR<br />
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Dengan memanjatkan Puji serta Syukur kehadirat Allah SWT, karena atas rahmat dan karunia-Nya sehingga kami dapat menyelesaikan tugas makalah Mata Kuliah Akuntansi Inernasional mengenai “Pelaporan Keuangan dan Perubahan Harga” dengan sebaik-baiknya.<br />
Pada kesempatan kali ini, penulis ingin mengucapkan terimakasih kepada Dr. Imam Subaweh, SE.,MM.,Ak.,CA. selaku Dosen Akuntansi Internasioal yang selalu membimbing dan mendukung dalam proses pembuatan makalah ini. Tidak lupa kami berterimakasih pula kepada semua pihak yang telah ikut membantu dalam pembuatan makalah ini baik materil maupun non-materil sehingga makalah ini dapat disusun dengan baik dan selesai tepat pada waktunya.<br />
Dalam penyusunan makalah ini, kami sadar selaku tim penyusun masih terdapat kekurangan-kekurangan terutama dalam penyajian materi dan bahasa yang digunakan. Untuk itu, kami membutuhkan kritik serta saran yang membangun untuk penyusunan makalah di kemudian hari.<br />
Akhir kata, semoga makalah ini dapat bermanfaat bagi para pembaca pada umumnya dan bagi penulis khususnya.<br />
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Depok, 29 Maret 2017<br />
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BAB I</div>
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PENDAHULUAN</div>
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1.1.<span class="Apple-tab-span" style="white-space: pre;"> </span>Latar Belakang<br />
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Dalam perkembangan ekonomi saat ini telah timbul berbagai macam adanya inflasi dalam perubahan harga, Inflasi dapat didefinisikan sangat sederhana sebagai kenaikan tingkat harga rata-rata untuk barang dan jasa dalam suatu perekonomian. Banyak dari kita sangat menyadari fenomena ini. Inflasi merupakan fenomena dunia yang banyak terjadi di negara berkembang, namun kecenderungan yang ada di negara maju mengadopsi “akuntansi inflasi” untuk memperbaiki penyimpanan dari convensional historical cost accounting yang memasukkan unsur perubahan harga dan inflasi pada pendapatan dan asset. Perubahan harga menimbulkan masalah bagi akuntansi dalam hal penilaian, unit pengukur, dan pemertahanan kapital. Masalah penilaian berkaitan dengan dasar yang harus digunakan untuk mengukur nilai pos pada suatu saat. Masalah unit pengukur berkaitan dengan perubahan daya beli akibat perubahan tingkat harga umum. Masalah pemertahanan capital berkaitan dengan pengertian laba sebagai selisih dua kapital yang harus ditentukan jenisnya; financial atau fisis.<br />
Akuntansi bagi perubahan harga secara khusus berhubungan erat dengan manajer-manajer perusahaan multinasional karena tingkat inflasi bervariasi secara substansial antara suatu negara dengan negara lainnya, sehingga meningkatkan kemungkinan dipengaruhinya pelaporan hasil-hasil operasi oleh efek-efek distorstif dari inflasi. Pengaruh inflasi terhadap posisi keuangan dan kinerja perusahaan dapat mengakibatkan tidak efisiennya keputusan operasional yang dibuat oleh manajer yang tidak mengerti pengaruh dari inflasi itu sendiri. Dalam kaitannya dengan posisi keuangan, aktiva keuangan seperti nilai kas akan berkurang nilainya selama inflasi karena menurunnya daya beli. Konsekuensi-konsekuensi internasional dari inflasi global sangat mengganggu. Karena inflasi telah mengikis standar kehidupan sekarang ini yang memiliki penghasilan dan memperumit pengambilan keputusan bisnis secar signifikan, terjadinya kegelisahan politik sosial yang luas, tekanan-tekanan ekonomis tidak di ragukan lagi tidak menyebabkan pergolakan-pergolakan politik yang telah memberi warna pada politik global dalam kemajuan saat ini.<br />
Pelaporan keuangan merupakan bagian penting dari perusahaan, pelaporan merupakan bukti pertanggungjawaban perusahaan. Dalam tinjauan ekonomi makro, terdapat factor-faktor dari eksternal perusahaan yang mampu mempengaruhi nilai atau aangka dari pelaporan keuangan, seperti perubahan harga.<br />
Perubahan harga adalah hal mutlak yang terjadi dalam suatu Negara yang dipengaruhi oleh berbagai factor seperti kebijakan kurs mata uang, kebijakan pemerintah, dan lain sebagainya. Harga yang mengalami sifat mudah berfluktuasi memberikan dampak terhadap perusahaan, misalnya harga suatu barang yang ketika dibeli (histori) mengalami peningkatan ketika hendak dijual sehingga perlunya penyesuaian agar dapat memperoleh penghasilan yang relevan.<br />
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BAB II</div>
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PEMBAHASAN</div>
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2.1 Perubahan Harga<br />
2.1.1 Pengertian Perubahan Harga<br />
Perubahan harga yakni ketika harga barang dan jasa dalam suatu Negara mengalami perubahan. perubahan harga tersebut dapatberupa Kenaikan harga secara keseluruhan disebut inflasi (inflation), atau penurunan harga disebut deflasi (deflation). Untuk memahami makna istilah perubahan harga (changing prices), harus dibedakan antara pergerakan harga umum dan pergerakan harga spesifik, yang keduanya masuk dalam istilah perubahan harga itu.<br />
a.<span class="Apple-tab-span" style="white-space: pre;"> </span>Perubahan harga umum<br />
Suatu perubahan harga umum terjadi apabila secara rata-rata harga seluruh barang dan jasa dalam suatu perekonomian mengalami perubahan. Unit-unit moneter memperoleh keuntungan atau mengalami kerugian daya beli. Kenaikan harga secara keseluruhan disebut inflasi (inflation), sedangkan penurunan harga disebut deflasi (deflation).<br />
b.<span class="Apple-tab-span" style="white-space: pre;"> </span> Perubahan harga spesifik<br />
Perubahan harga spesifik mengacu pada perubahan dalam harga barang atau jasa tertentu yang disebabkan oleh perubahan dalam permintaan dan penawaran.<br />
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Daftar Istilah Akuntansi Inflasi<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Atribut. Karakteristik kuantitatif suatu pos yang diukur untuk keperluan akuntansi. Contoh biaya hostori atau biaya penggantian merupakan atribut suatu aktiva.<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Penyesuaian biaya kini. Nilai penyesuaian aktiva untuk perubahan dalam harga tertentu.<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Perubahan dalam kekayaan. Jumlah aktiva bersih suatu perusahaan yang dapat ditarik tanpa mengurangi besar awalnya aktiva bersih.<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Mekanisme Penyesuaian. Menfaat berupa keuntungan daya beli pemegang saham yang berasal dari pendanaan utang dan pertanda bahwa perusahaan tidak perlu mengakui tambahan biaya pengganti atas aktiva operasi sehubungan dengan aktiva tersebut didanai melalui utang.<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Ekuivalensi Daya Beli Umum. Jumlah uang yang telah disesuaikan terhadap perubahan dalam tingkat harga umum.<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Laba dan rugi pembelian umum. Lihat laba dan rugi moneter.<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Mata uang tetap biaya historis. Lihat setara daya beli umum.<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Keuntungan kepemilikan suatu investasi. Kenaikan biaya kini suatu aktiva nonmoneter.<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Hiperinflasi. Laju inflasi yang sangat besar terjadi pada saaat tingkat harga umum dalam suatu perkekonomian meningkat sebesar lebih dari 25 % pertahun.<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Inflasi. Keniakan dalam tingkat harga umum seluruh barang dan jasa dalam suatu perkeonomian.<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Aktiva Moneter. Klaim terhadap jumlah mata uang yang tetap dimasa depan seperti kas atau piutang usaha.<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Keuntungan Moneter. Kenaikan dalam daya beli secara umum yang terjadi karena terdapatnya kewajiban moneter selama periode inflasi.<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Kewajiban Moneter. Suati kewajiban untuk membayar jumlah mata uang tetap dimasa depan seperti utang usaha atau uang dengan suku bunga tetap.<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Kerugiaan Moneter. Penurunan dalam daya beli secara umum yang terjasi karena terdapatnya aktiva moneter selama periode inflasi.<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Penyesuaian Modal Kerja Moneter. Pengaruh perubahan harga khusus terhadap seluruh jumlah modal kerja yang digunakan oleh suatu usaha dalam menjalankan operasinya.<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Jumlah Nominal. Jumlah mata uang yang belum disesuaikan dengan perubahan harga.<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Aktiva non Moneter. Aktiva yang tidak menunjukkan adanya klaim tetap terhadap kas seperti persediaan, aktiva tetap, dan peralatan.<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Penyesuaian Paratis. Suatu penyesuaian yang mencerminkan perbedaan antara inflasi di Negara induk perusahaan dan perusahaan tuan rumah.<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Kewajiban non moneter. Suatu utang yang tidak mengharuskan pembayaran jumlah kas tetap dimasa depan seperti uang muka pelanggan.<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Aktiva Permanent. Istilah di Brasil utnuk aktiva tetap, gedung, investasi, beban tangguhan dan depresiasi terkait serta jumlah deplasi atau amortisasi.<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Indeks Harga. Suatu rasio biaya dimana pembilang/numeratornya adalah biaya dari suatu keranjang barang dan jasa yang representative dalam tahun berjalan, sedangkan penyebutnya adalah biaya dari keranjang barang dan jasa yang sama pada tahun dasar.<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Daya Beli. Kemampuan umum dari suatu unti moneter untuk memperoleh barang dan jasa.<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Laba Riil. Laba bersih yang telah disesuaikan untuk perubahan harga.<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Biaya Penggantian. Biaya kini untuk mengganti potensi jasa suatu aktiva dalam keadaan normal usaha.<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Mata Uang Pelaporan. Mata uang yang digunakan suatu perusahaan dalam menyusun laporan keuangan.<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Metode nyatakan kembali-translasikan. Digunakan pada saat suatu induk perusahaan mengkonsolidasikan akun-akun anak perusahaan luar negeri yang beralokasi disebuah lingkungan berinflasi.<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Fluktuatif. Dengan metode ini, akun anak perusahaan pertama-tama disajikan ulang dengan inflasi lokal, kemudian ditranslasikan dalam mata uang induk.<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Perubahan Harga Khusus. Perubahan dalam harga untuk komoditas khusus seperti persediaan atau peralatan.<br />
−<span class="Apple-tab-span" style="white-space: pre;"> </span>Metode tranlasikan saji-ulang. Suatu metode konsolidasi pertama-tama dengan mentranslasikan akun-akun laporan keuangan anak prusahaan luar negeri ke dalam mata uang induk perusahaan kemudian dinyatakan kembali jumlah yang ditraslasikan terhadap inflasi induk perusahaan.<br />
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2.1.2 Mengapa Laporan Keuangan Di Masa Perubahan Harga Berpotensi Menyesatkan?<br />
Selama masa inflasi, nilai aset yang dicatat sesua dengan biaya perolehannya jarang mencerminkan nilai kini (yang lebih tinggi) dari aset tersebut. Nilai aset yang di kecilkan mengakibatkan dikecilkannya pengeluaran dan di besarkannya laba. Dari sudut pandang manajerial, pengukuran yang tidak akurat ini menimbulkan penyimpangan pada (1) proyeksi keuangan berdasarkan data rangkaian waktu historis yang belum disesuaikan, (2) anggaran yang menjadi dasar pengukuran, dan (3) data kinerja yang gagal menahan pengaruh inflasi yang tidak terkendali. Sebaliknya, pendapatan yang dibesarkan dapat menimbulkan :<br />
•<span class="Apple-tab-span" style="white-space: pre;"> </span>Kenaikan pajak yang sebanding<br />
•<span class="Apple-tab-span" style="white-space: pre;"> </span>Permintaan dividen yang lebih banyak dari pemegang saham<br />
•<span class="Apple-tab-span" style="white-space: pre;"> </span>Tuntutan kenaikan gaji karyawan<br />
•<span class="Apple-tab-span" style="white-space: pre;"> </span>Kebijakan yang merugikan dari pemerintah tuan rumah ( misalnya pajak yang dibebankan atas kelebihan laba )<br />
Jika harus mendistribusikan semua laba yang dibesarkan (dalam bentuk pajak , dividen , gaji, dan semacamnya yang lebih besar), suatu perusahaan mungin tidak akan memiliki cukup sumber daya untuk mengganti aset tertentu yang mengalami kenaikan harga , seperti persediaan , pabrik dan peralatan.<br />
Kegagalan untuk menyesuaikan data keuangan dengan perubahan daya beli unit moneter juga mempersulit pembaca laporan keuangan untuk menafsirkan dan membandingkan kinerja operasi perusahaan. Pada masa inflasi , pendapatan biasanya di sajikan dalam mata uang yang daya beli umumnya lebih rendah (yaitu daya beli tahun berjalan ) , ketimbang berlaku untuk pengeluaran terkait. Biaya disajikan dalam mata uang dengan daya beli umum lebih tinggi karena biasanya mencerminkan pemakaian sumber daya yang diperoleh di masa lampau (misalnya penyusutan pabrik yang dibeli sepuluh tahun silam). Ketika daya beli unit moneter lebih tinggi. Mengurangi biaya berdasarkan daya beli historis dari pendapatan berdasarkan daya beli kini menyebabkan laba tidak diukur secara akurat .<br />
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2.1.3Jenis – Jenis Penyesuaian Inflasi<br />
Rangkaian statistik yang bertujuan mengukur perubahan harga umum maupun khusus biasanya tidak berjalan sesuai secara bersamaan. Tiap perubahan harga memiliki pengaruh yang berlainan terhadap pengukuran posisis keuangan dan kinerja operasional perusahaan. Memperhitungkan pengaruh perubahan tingkat harga umum terhadap laporan keungan disebut model historical cost-constan purchasing power-daya beli tetap-biaya historis.<br />
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2.1.4Penyesuaian Tingkat - Harga Umum<br />
Jumlah mata uang yang disesuaikan dengan perubahan tingkat-harga umum disebut mata uang tetap-biaya historis atau setara daya beli umum. Jumlah mata uang yang belum disesuaikan disebut jumlah nominal. Jika biaya historinya dialokasikan untuk laba tahun berjalan, maka pendapatan, sebagai indikator daya beli disesuaikan dengan biaya yang menunjukkan daya beli untuk tahun sebelumnya ketika asset belum dibeli.<br />
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Indeks Harga<br />
Perubahan tingkat-harga umum diukur oleh indeks tingkat-harga menurut rumus ∑P1Q1 / ∑P0Q0 dengan P = harga komoditas dan q = jumlah yang dikonsumsi.<br />
Penggunaan Indeks Harga<br />
Angka indeks harga biasanya digunakan dalam transaksi jumlah uang yang dibayarkan di periode sebelumnya ke dalam setara daya beli akhir periodenya. Rumus yang dipakai :<br />
GPLc/GPLtd x Jumlah nominaltd = PPEc<br />
Keterangan<br />
GPL <span class="Apple-tab-span" style="white-space: pre;"> </span>= indeks harga umum<br />
c<span class="Apple-tab-span" style="white-space: pre;"> </span>= tahun berjalan<br />
td<span class="Apple-tab-span" style="white-space: pre;"> </span>= tanggal transaksi<br />
PPE<span class="Apple-tab-span" style="white-space: pre;"> </span>= setara daya beli umum<br />
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Angka tingkat-harga yang disesuaikan bukan merupakan biaya kini dari pos yang dipersoalkan,melainkan masih merupakan angka biaya historis. Angka historis hanya sekedar disajikan dalam unit ukuran baru yaitu daya beli umum di akhir periode. Jika semua transaksi dilakukan secara seragamselama periode tertentu , maka penyesuaian tingkat harga jalan pintas dapat digunakan. Rumus yang dapat digunakan :<br />
GPLc/GPLavgx Pendapatan total = PPEc<br />
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Objek Penyesuaian Tingkat -Harga Umum<br />
Secara tradisional, laba adalah bagian dari kekayaan yang dapat ditarik oleh perusahaan selama periode akuntansi tertentu, tanpa mengurangi kekayaan dibawah tingkat awalnya. Dengan asumsi tidak ada investasi oleh pemilik suatu perusahaan selama periode tersebut. Akuntansi konvensional menghitung laba sebagai jumlah maksimal yang dapat ditarik oleh perusahaan tanpa mengurangi modal uang awalnya.<br />
Jika kita tidak bisa memperoleh harga stabil maka perhitungan laba konvensional cenderung menghitung kekayaan bersih perusahaan setelah pajak secara tidak akurat. Model daya-beli tetap-biay historis mengatasi ketimpangan denga menghitung laba,sedemikian sehingga perusahaan dapat membayarkan seluruhnya sebagai deviden sekaligus mempertahankan daya beli di akhir tahun agar sama dengan di awal tahun.<br />
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2.1.5 Penyesuaian Biaya Kini<br />
Model biaya kini berbeda dengan akuntansi konvensional, yaitu.<br />
1.<span class="Apple-tab-span" style="white-space: pre;"> </span>Aset dinilai pada biaya kininya ketimbangan biaya historisnya. Oleh karena itu aset pada dasarnya sama dengan nilai diskonto kini dari arus kas di masa depan, pendukung model biaya-kini berpendapat bahwa nilai kini memperlihatkan secara lebih baik pengukuran pendapatan dan potensi arus kas perusahaan dimasa depan kepada pembaca laporan keuangan.<br />
2.<span class="Apple-tab-span" style="white-space: pre;"> </span>Laba didefenisikan sebagai kekayaan bersih setelah pajak perusahaan, yaitu jumlah sumber daya yang dapat didistribusikan perusahaan di suatu periode sambil tetap mempertahankan kapasitas produksi atau modal fisiknya.<br />
Satu cara untuk mempertahankan modal dengan cara menyesuaikan posisi awal bersih perusahaan seperti harga tagihan lancar, daftar harga dari penyedia. Dapat diilustrasikan dalam bentuk persamaan akuntansi yaitu.<br />
Aset = Kewajiban + Ekuitas Pemilik<br />
<span class="Apple-tab-span" style="white-space: pre;"> </span>Kas<span class="Apple-tab-span" style="white-space: pre;"> </span>Persediaan<span class="Apple-tab-span" style="white-space: pre;"> </span>Modal<br />
1<span class="Apple-tab-span" style="white-space: pre;"> </span>100.000<span class="Apple-tab-span" style="white-space: pre;"> </span>100.000<br />
2<span class="Apple-tab-span" style="white-space: pre;"> </span>(100.000)<span class="Apple-tab-span" style="white-space: pre;"> </span>100.000<span class="Apple-tab-span" style="white-space: pre;"> </span><br />
3<span class="Apple-tab-span" style="white-space: pre;"> </span>150.000<span class="Apple-tab-span" style="white-space: pre;"> </span>150.000 (pendapatan)<br />
4<span class="Apple-tab-span" style="white-space: pre;"> </span>40.000<span class="Apple-tab-span" style="white-space: pre;"> </span>40.000 reval OE<br />
5<span class="Apple-tab-span" style="white-space: pre;"> </span>(140.000)<span class="Apple-tab-span" style="white-space: pre;"> </span>(140.000) beban<br />
Keterangan.<br />
•<span class="Apple-tab-span" style="white-space: pre;"> </span>Baris 1, menunjukkan pengaruh investasi awal perusahaan sebesar ARS100.000 terhadap laporan keuangan<br />
•<span class="Apple-tab-span" style="white-space: pre;"> </span>Baris 2, menunjukkan pertukaran kas dengan persediaan, dengan asumsi kenaikan gaji sebesar 50%.<br />
•<span class="Apple-tab-span" style="white-space: pre;"> </span>Baris 3, menunjukkan penjualan persedian untuk mendapatkan kas, yang meningkatkan ekuitas pemilik dengan jumlah yang sama.<br />
•<span class="Apple-tab-span" style="white-space: pre;"> </span>Baris 4, menunjukkan beban kini pada penjualan, perusahaan meningkatkan nilai dukungan persediaan sebesar 40%, ganti rugi tersebut guna untuk kenaiakan akan revaluasi ekuitas pemilik sebesar ARS40.000. penyesuaian ini memiliki dampak yaitu. Jumlah revaluasi memperlihatkan kepada pembaca lap. Keuangan bahwa perusahaan harus menyimpan tambahan sebesar ARS40.000 dalam usaha agar mampu mengganti persediaan yang mengalami kenaikan biaya pengganti.<br />
•<span class="Apple-tab-span" style="white-space: pre;"> </span>Baris 5, menunjukkan revaluasi persediaan meningkatkan beban sumber daya yang menjadi setara dengan beban ekonomi kini.<br />
<br />
2.1.6 Biaya Kini Disesuaikan dengan Tingkat-Harga Umum<br />
Opsi pelaporan ini bertujuan untuk menggabungkan karakteristik model tingkat-harga umum dan model biaya-kini. Pengukuran ini disebut dengan model biaya kini yang disesuaikan degan tingkat harga menggunakan indeks harga umum dan khusus. Salah satu tujuan model tingkat harga-umum, yaitu untuk mengungkapkan laba dan aset bersih pada ekuivalen daya beli akhir tahun perusahaan. Tujuan dari model biaya-kini yaitu untuk melaporkan aset bersih perusahaan pada biaya kininya dan melaporkan jumlah laba yang menggambarkan kekayaan bersih setelah pajak.<br />
Ciri khas model biaya-kini, pengungkapan perubahan biaya kini dari aset nonmoneter perusahaan setelah dikurangi inflansi. Bertujuan untuk memperlihatkan bagian perubahan nilai aset nonmoneter yang melebihi atau kurang dari perubahan daya beli umum.<br />
Kenaikan aset nonmoneter akibat inflansi umum merupakan jumlah saldo yang harus dimiliki perusahaan agar mampu menghadapi inflansi umum. Dan salah satu komponen yang lainnya, misalnya kenaikan biaya kini yang melampaui inflnsi umum dianggap oleh sejumlah pihak sebagai laba modal atas aset nonmoneter yang belum direalisasikan. Komponen terkhir ini bukan merupakan laba, malinkan kenaikan biaya perusahaan yang harus dimiliki perusahaan dalam mempertahankan produknya<br />
Laba atau rugi kumulatif dari aset nonmonter induk- pos ini merupakan perubahan kumulatif atas nilai aset nonmoneter yang diakibatkan selain oleh inflansi umum.<br />
Pos ini dihitung hanya jika model beban-khusu digunakan, karena beban ini dibndingkan dengan penyajian ulang dengan yang ditentukan oleh indeks harga konsumen nasional. Jika beban khusus lebih besar daripada indeks tersebut, maka laba akan diperoleh aset nonmoneter induk, jika tidak maka rugi akan diperoleh.<br />
Laba atau rugi moneter kumulatif- pos ini merupakan pengaruh bersih yang muncul dari penyajian ulang awal dari angka-angka dalam laporan keuanagan.<br />
<br />
2.1.7<span class="Apple-tab-span" style="white-space: pre;"> </span>Pendekatan Terhadap Akuntansi Inflasi Di Beberapa Negara<br />
Beberapa negara bereksperimen dengan pendekatan akuntansi inflasi yang beragam. Praktisi-praktik yang berlaku di lapangan juga mencerminka berbagai pertimbangan pragmatis, seperti tingkat keparahan inflasi nasional dan sudut pandang pihak-pihak yang merasakan pengaruh langsung dari angka-angka akuntansi inflasi. Guna memahami praktisi-praktik yang berlakudewasa ini, akan bermanfaat jika kita menelaah pendekatan terhadap akuntansi inflasi yang dilakukan oleh beberapa negara.<br />
<br />
Amerika Serikat<br />
FASB 1979 menerbitkan Pernyataan Standar Akuntansi Keuangan (SFAS) No. 33 tentang “Pelaporan Keuangan dan Perubahan Harga”, yang mengharuskan perusahaan-perusahaan di AS yang memiliki persediaan dan aset tetap (sebelum dikurangi akumulasi penyusutan) senilai lebih dari $125 juta, atau memiliki total aset senilai lebih dari $1M, untuk mencoba mengungkapakan baik daya beli tetap-biaya historis maupun daya beli tetap biaya kini selama lima tahun. Sebagai kerangka pengukuran dasar untuk laporan keuangan utama, pengungkapan ini lebih ditujukan untuk melengkapi informasi beban historis daripada menggantinya.<br />
Banyak pengguna dan pembuat laporan keuangan yang menaati SFAS No.33 yang merasakan bahwa (1) pengungkapan ganda yang diwajibkan oleh FSAB membingungkan, (2) biaya penyajian pengungkapan ganda terlalu mahal dan (3) pengungkapan daya beli tetap-biaya historis kurang berguna jika dibandingkan dengan data beban terkini. Oleh karena itulah, FASB memutuskan untuk menyarankan, dan tidak mewajibkan, perusahaan pelapor di AS untuk mengungkapkan baik informasi daya beli tetap-biaya historis maupun daya beli tetap-biaya kini. Pedoman yang diterbitkan oleh FASB (SFAS 89) bertujuan untuk membantu perusahaan yang melaporkan pengaruh perubahan harga terhadap laporan keuangan, disamping sebagai cikal bakal standar akuntansi inflasi di masa mendatang.<br />
Perusahaan pelapor disarankan untuk mengungkapkan informasi berikut tiap lima tahun terakhir:<br />
•<span class="Apple-tab-span" style="white-space: pre;"> </span>Penjualan bersih dan pendapatan operasional lain<br />
•<span class="Apple-tab-span" style="white-space: pre;"> </span>Laba operasional berkelanjutan berdasarkan biaya-kini<br />
•<span class="Apple-tab-span" style="white-space: pre;"> </span>Daya beli laba atau rugi ats pos-pos moneter bersih<br />
•<span class="Apple-tab-span" style="white-space: pre;"> </span>Peningkatan atau penurunan biaya kini atau jumlah yang dapat dipulihkan yang lebih rendah (yaitu jumlah kas bersih yang diperkirakan dapat dipulihkan lewat penggunaan atau penjualan) dari persediaan atau asset tetap, setelah dikurangi inflasi (perubahan tingkat-harga umum).<br />
•<span class="Apple-tab-span" style="white-space: pre;"> </span>Semua penyesuaian transaksi gabungan mata uang asing, berdasarkan biaya-kini<br />
•<span class="Apple-tab-span" style="white-space: pre;"> </span>Aset bersih di akhir tahun berdasarkan biaya-kini<br />
•<span class="Apple-tab-span" style="white-space: pre;"> </span>Pendapatan per saham<br />
•<span class="Apple-tab-span" style="white-space: pre;"> </span>Dividen per saham dari saham biasa<br />
•<span class="Apple-tab-span" style="white-space: pre;"> </span>Harga pasar per saham dari saham biasa di akhir tahun<br />
•<span class="Apple-tab-span" style="white-space: pre;"> </span>Tingkat Indeks Harga Konsumen yg digunakan untuk mengukur dari operasional berkelanjutan.<br />
Untuk meningkatkan komparabilitas data diatas, informasi yang diberikan dapat disajikan baik dalam (1) rata-rata setara daya beli (atau di akhir tahun), maupun (2)dolar pada periode pokok (1967) yang digunakan untuk menghitung CPI. Jika laba berdasarkan daya beli tetap biaya-kini berbeda secara signifikan dari laba biaya historis, maka perusahaan diminta untuk menyajikan lebih bnyak data.<br />
Pedoman SFAS No.89 juga mencakup operasi luar negeri yg disertakan dalam laporan keuangan konsolidassi perusahaan induk di AS. Perusahaan yang menggunakan dolar sebagai mata uang fungsional untuk mengukur operasi luar negerinya menggunakan perspektif mata uang induk. Oleh karenanya, akun-akun dalam laporan keuangan harus ditranslasikan ke dalam dolar, kemudian disesuaikan dengan inflasi di AS (metode tranlasi-saji ulang).<br />
<br />
Inggris<br />
Komite Standar Akuntansi Inggris (ASC) menerbitkan pernyataan Praktik Akuntansi Standar no.16 (SSAP No.16), “Akuntansi Biaya-Kini”, berdasarkan eksperimen selama 3 tahun pada bulan Maret 1980. Meskipun tidak berlaku sejak tahun 1988, metode SSAP No.16 dianjurkan untuk perusahaan perusahaan yang secara sukarela menyesuaikan akun-akunnya dengan inflasi.<br />
SSAP No.16 berbeda dengan SFAS No.33 dalam dua aspek utama.Pertama, SSAP No.16 hanya menggukan metode biaya-kini untuk pelaporan eksternal, sedangkan SFAS No.33 mewajibkan akuntansi dolar konstan maupun biaya-kini. Kedua, laporan biaya-kini pada SSAP No.16 mewajibkan laporan laba rugi maupun neraca biaya-kini berserta catatannya, sedangkan penyesuaikkan inflasi SFAS No.33 hanya berfokus pada laporan laba rugi.Standar Inggris memberikan 3 pilihan dalam pelaporan:<br />
1.<span class="Apple-tab-span" style="white-space: pre;"> </span>Menyajikan akun-akun biaya-kini sebagai laporan dasar dengan dilengkapi akun-akun biaya-historis.<br />
2.<span class="Apple-tab-span" style="white-space: pre;"> </span>Menyajikan akun-akun biaya-historis sebagai laporan dasar dengan dilengkapi akun-akun biaya-kini.<br />
3.<span class="Apple-tab-span" style="white-space: pre;"> </span>Menyajikan akun-akun biaya-kini saja dengan dilengkapi akun-akun biaya-historis seperlunya.<br />
<br />
Terkait pos-pos moneter, SFAS No.33 mewajibkan pengungkapan angka-angka laba dan rugi secara terpisah, sedangkan SSAP No.16 mewajibkan 2 jenis angka yg mencerminkan pengaruh perubahan harga khusus. Jenis pertama, yg disebut sebagai penyesuaian modal kerja moneyer (MWCA), mengakui pengaruh perubahan harga khusus terhadap jumlah modal kerja yg digunakan dalam operassi bisnis. Sama halnya dengan saldo laba atau rugi moneter yg disyaratkan oleh model tingkat-harga-umum, penyesuaian ini mengakui bahwa barang dan jasa yg diperoleh perusahaan bersifat lebih khusus dalam hal asset tetapnya jika dibandingkan dg barang dan jasa yg dikonsumi public. Jenis kedua, yg disebut penyesuaian utang modal, memperhatikan dampak perubahan harga khusus terhadap asset non-moneter perusahaan (misalnya penyusutan, beban penjualan dan modal kerja moneter).<br />
[(TL – CA) / (FA + I + MWC)] (CC Dep. Adj. + CC Sales Adj. + MWCA)<br />
di mana<br />
TL <span class="Apple-tab-span" style="white-space: pre;"> </span>= total kewajiban selain utang penjualan<br />
CA <span class="Apple-tab-span" style="white-space: pre;"> </span>= aset lancar selain piutan pejualan<br />
FA <span class="Apple-tab-span" style="white-space: pre;"> </span>= aset tetat termasuk investasi<br />
I <span class="Apple-tab-span" style="white-space: pre;"> </span>= persediaan<br />
MWC <span class="Apple-tab-span" style="white-space: pre;"> </span>= modal kerja moneter<br />
CC Dep. Adj. <span class="Apple-tab-span" style="white-space: pre;"> </span>= penyesuaian penyusutan biaya-kini<br />
CC Sales Adj. <span class="Apple-tab-span" style="white-space: pre;"> </span>=penyesuaian penjualan biaya-kini<br />
MWCA <span class="Apple-tab-span" style="white-space: pre;"> </span>=penyesuaian modal kerja moneter<br />
<br />
Brasil<br />
Inflasi sering dianggap sebagai bagian yang tidak terpisahkan dari dunia bisnis di Amerika Latin, Eropa Timur dan Asia Tenggara. Mengingat pengalamannya dg inflasi di masa lalu, pendekatan yg dilakukan oleh Brasil terhadap akuntansi inflassi sangat informative.<br />
Meskipun sudah tidak diwajibkan, akuntansi inflassi yg dianjurkan di Brasil dewasa ini terdiri atas 2 pilihan pelaporan: Undang-Undang Perusahaan Brasil dan Komisi Sekuritass dan Bursa Brasil. Sesuai dg undang-undang perusahaan, penyesuaian inflasi dilakukan dg menyajikan ulang asset permanaenn dan akun-akun ekuitas pemegang saham dg menggunakan indeks harga yg diakui oleh pemerintah federal sebagai alat ukur devaluasi mata uang local. Asset permanen terdiri atas asset tetap, gedung, investasi, beban ditangguhkan beserta penyusutan dan amortisasi atau deplesi akun-akun (termasuk semua penyisihan penghapusan asset produktif). Akun ekuitas pemegang saham terdiri atas modal, cadangan pendapatan, cadangan revaluasi asset tetap ke dalam biaya pengganti kininya, setelah dikurangi provisi penyusutan teknis dan fisik.<br />
Penyesuaian inflassi terhadap aset pemanen dan ekuitas pemegang saham diterima bersih dan kelebihannya diungkapkan secar terpisah dalam laba kini sebagai laba atau rugi koreksi moneter.<br />
<br />
2.1.8 International Accounting Standards Broad (IASB)<br />
IASB menyimpulkan bahawa laporan posisis keuangan dan kinerja operasional yang dinyatakan dalam mata uang lokal dilingkungan hiperinflasi tidak bermanfaat. Secara khusus, laporan keuangan perusahaan yang menggunakan mata uang dilingkungan hiperinflasi, baik berdasarkan pada model penilaian historismaupun biaya-kini, harus diungkapkan kembali pada daya beli tetap pertanggal neraca. Peraturan ini juga berlaku untuk angka-angka serupa ditahun sebelumnya. Laba atau rugi daya beli terkait posisi kewajiban atau aset menetr bersih harus dimasukan kedalam laba bersih. Perusahaan laporan juga harus mengungkapkan:<br />
1.<span class="Apple-tab-span" style="white-space: pre;"> </span>Fakta bahwa penyajian ulang atas perubahan daya beli umum unit pengukuran telah dilakukan<br />
2.<span class="Apple-tab-span" style="white-space: pre;"> </span>Model penilaian aset yang digunakan dalam laporan utama (yaitu penilaian historis atau biaya-kini)<br />
3.<span class="Apple-tab-span" style="white-space: pre;"> </span>Identitas dan tingkat indeks harga per tanggal neraca, berikut pergerakannya selama tahun pelaporan<br />
4.<span class="Apple-tab-span" style="white-space: pre;"> </span>Laba atau rugi moneter bersih tahun berjalan<br />
2.1.9Hal-hal Terkait Inflasi<br />
Para analisis harus memperhatikan hal-hal berikut saat membaca laporan yang disesuaikan dengan ingflasi: (1) apakah pengaruh inflasi dapat diukur secara lebih baik oleh dolar tetap atau biaya-kini, (2) perlakuan akuntansi untuk laba dan rugi inflasi, (3) akuntansi inflasi asing, (4) pengaruh gabungan dari tingkat inflasi dan bursa efek. Point pertama tdan ketiga kita bahas secara bersamaan.<br />
<br />
Laba dan Rugi Inflasi<br />
<span class="Apple-tab-span" style="white-space: pre;"> </span>Perlakuan terhadap laba dan rugi atas pos-pos moneter (seperti kas,utang, dan piutang) merupakan isu yang komersial. Survei yang dilakukan terhadap praktik-praktik di berbagai negara menunjukan keragaman yang penting dalam hal ini.<br />
Laba atu rugi tas pos-pos moneter di AS dihitung dengan cara menyajikan ulang saldo awal, saldo akhir, serta semua transaksi dari seluruh aset dan kewajiban moneter (termasuk utang jangka panjang) dalam laporan tetap. Saldo yang diperoleh kemudian diungkapkan sebagi pos tersendiri. Perlakuan ini menganggap laba dan rugi pada pos-pos moneter berbeda dengan jenis laba lain.<br />
<span class="Apple-tab-span" style="white-space: pre;"> </span>Di inggris, laba dan rugi atas pos-pos moneter dikelompokan menjadi modal kerja moneter dan penyesuaian utang modal, kedua pos tersebut dihitung menurut perubahan harga khusus (bukan umum). Penyesuian utang modal menunjukan penerimaan (atau beban) yang diperoleh pemegang saham dari utang pembiayaan selama masa perubahan harga.<br />
<span class="Apple-tab-span" style="white-space: pre;"> </span>Pendekatan yang diterapkan di Brasil, yang sudah tidak diwajibkan lagi, tidak menyesuaikan aset dan kewajiban lancar secara eksplisit, karena saldo keduanya dinyatakan dalam nilai yang dapat diungkapkan. Penyesuaian asetpermanen yang melebihi penyesuian ekuitas merupakan bagian dari aset permanen yang diperoleh lewat utang, sehingga menghasilkan laba daya beli. Sebaliknya, penyesuaian ekuitas yang melebihi penyesuian aset permanen merupakan bagian dari modal kerja yang dibiayai oleh ekuitas. Rugi daya beli diakui untuk bagian ini selama inflasi.<br />
<span class="Apple-tab-span" style="white-space: pre;"> </span>SSAP No, 16 memiliki cara yang lebih baik untuk menangani pengaruh inflasi selain persedian, pabrik, dan peralata, perusahaan juga harus meningkatkan modal kerja moneter nominal bersih guna memprtahankan daya operasional seiring naiknya harga. Meski begitu fenomena ini seharusnya tidak diukur dengan daya beli umum karena perusahaan hampir tidak pernah berinvestasi di keranjang belanja ekonomi. Kami yakin bahwa tujuan akuntansi inflasi ialah untuk mengukur kinerja perusahaan dan memungkinkan pihak yang tertarik untuk menilai jumlah, waktu, dan potensi arus kas dimasa depan.<br />
<span class="Apple-tab-span" style="white-space: pre;"> </span>Suatu perusahaan dapat mengukur daya beli yang dimilikinya untuk memperoleh barang danjasa tertentu lewat indeks pengukur laba dan rugi moneter, karena tidak semua perusahaan mampu memperoleh indeks daya beli khasnya sendiri, pendekatan yang dilakukan di Ingris menjadi alternatif yang baik. Namun kami lebih memilih untuk memperlakukan penyesuaian utang modal sebagai pengurangan atas penyesuaian biya-kini untuk pos-pos penyusutan, beban penjualan, dan modal kerja moneter daripada mengungkapkan. Kami beranggapan bahwa beban biaya-kini dan saji ulang biaya historis selama inflasi dapat tertutup oleh pengurangan beban utang jasa yang digunakan untuk membiayai pos-pos operasional tersebut.<br />
<br />
Laba dan Rugi Modal<br />
Akuntansi nilai kini membagi laba bersih ke dalam dua kategori: (1) laba operasional (selisih antara pendapatan lancar dengan biaya kini sumber daya yang dikonsumsi) dan (2) laba yang belum direalisasikan dari kepemilikan asset nonmonoter yang nilai penggantinya mengalami kenaikan selama inflasi berlangsung. Pengukuran laba modal mudah dilakukan, namun perlakuan akuntansinya sulit. Kami berpendapat bahwa kenaikan biaya pengganti asset operasional (contohnya proyeksi arus kas keluar untuk mengganti peralatan) bukan merupakan laba, baik terealisasimaupun tidak. Perubahan biaya kini persediaan, pabrik, peralatan, dan asset operasional lain merupakanrevaluasi terhadap ekuitas pemilik, yang menjadi bagian dari laba yang harus dimiliki perusahaan guna mempertahankan modal fisik, sedangkan laba berdasarkan biaya kini merupakan pengukuran terhadap kekayaan bersih setelah pajak dari perusahaan ini. Asset yang ditahan untuk tujuan spekulasi, seperti tanah kosong atau surat berharga yang dapat diuangkan, tidak harus diganti jika ingin mempertahankan daya produksi. Oleh karenanya, jika penyesuaian biaya-kini mencakup pos-pos ini, kenaikan atau penurunan setaraharus dinyatakan secara langsung dalam akun laba.<br />
<br />
Inflasi Asing<br />
Di Amerika Serikat, FASB berupaya menangani inflasi dengan cara mewajibkan perusahaan pelapor besar untuk bereksperimen baim dengan daya beli tetap-biaya historis maupun dengan pengungkapan biaya-kini. FAS No 89, yang menganjurkan (namun tidak mewajibkan) perusahaan untuk menerangkan perubahan harga, tidak berhasil memecahkan isu ini pada dua tingkatan. Pertama, perusahaan boleh tetap menyajikan nilai asetnonmoneternya pada biaya historis (yang disaji ulang untuk perubahan tingkat harga), atau boleh juga menyajikan ulang dalam setara biaya-kininya. Kedua, perusahaanyang memilih untuk menyajikan data biaya-kini untuk operasi luar negri memiliki dua opsi metode translasi dan saji ulang laporan anak perusahaan ke dalam dolar AS. Perusahaan tersebut boleh menyajikan ulang ke dalam inflasi asing, kemudian mentranslasikannya ke dalam mata uang induk perusahaan (metode saju ulang-translasi), atau boleh mentranslasikannya ke dalam mata uang induk perusahaan, kemudian menyajikan ulang ke dalam mata uang induk perusahaan, kemudia menyajikan ulang ke dalam inflasi (translasi-saji ulang). Kini dapat menentukan pilihan metode dengan menggunkan kerangka berorientasi keputusan.<br />
Investor peduli dengan potensi perusahaan untuk menghasilkan dividen, karena nilai investasi mereka pada akhirnya bergantung pada deviden di masa mendatang. Potensi perusahaan untuk menghasilkan dividen berhubungan secara langsung dengan kemampuannya untuk menghasilkan barang dan jasa. Dividen akan dihasilkan di masa mendatang hanya jika perusahaan mempertahankan daya produksinya.<br />
Oleh karena itu, investor memerlukan laporan yang disesuaikan dengan tingkat harga khusus, bukan harga umum. Ini karena penyesuaian tingkat harga khusus menjadi penentu jumlah maksimal yang bisa dibayarkan oleh perusahaan sebagai dividen tanpa mengurangi daya produksinya.<br />
Kami memilih prosedur penyesuaian tingkat harga sebagai berikut:<br />
1.<span class="Apple-tab-span" style="white-space: pre;"> </span>Menyajikan ulang seluruh laporan keuangan anak perusahaan, baik domestic maupun asing, dan induk perusahaan guna mencerminkan perubahan harga khusus.<br />
2.<span class="Apple-tab-span" style="white-space: pre;"> </span>Mentranslasikan seluruh laporan anak perusahaan asing ke dalam setar mata uang domestic melalui konstanta<br />
3.<span class="Apple-tab-span" style="white-space: pre;"> </span>Menggunakan indesk harga khusus yang relevan dengan apa yang dikonsumsi perusahaan dalam perhitungan laba atau rugi monoter. Perspektif perusahaan induk mensyaratkan indeks harga domestic, sedangkan perspektif perusahaan local mensyaratkan indeks harga local.<br />
Menyajikan ulang laporan perusahaan asing maupun domestic ke dalam setara harga-kini khusus menghasilkan informasi yang relevan dengan keputusan. Akan lebih mudah bagi kita untuk membandingkan dan mengevaluasi hasil konsolidasi seluruh perusahaan di masa mendatang. Filosofi pelaporan ini dipaparkan oleh Dewey R. Borst, pengawas keuangan Inland Steel Company:<br />
Manajemen berusaha mendapatkan informasi terkini dan terbaik untuk memonitor kinerja mereka di masa lampau, serta untuk memandu mereka dalam mengambil keputusan dimasa kini. Kalangan luar menilai laporan keuangan untuk laporan serupa, yakni untuk menentukan kinerja perusahaan di masa lampau dan perkiraan kinerjanya di masa mendatang. Oleh karenanya, tidak ada alas an yang kuat bagi kita untuk memiliki dua jenis data dan metode penyajian laporan keuangan. Data serupa yag kini tersedia melalui pengembangan akuntansi manajerial juga sesuai untuk pihak luar.<br />
<br />
Menghindari Double-Dip<br />
Ketika menyajikan ulang laporan perusahaan yang bertempat di luar negeri ke dalam inflasi asig, perusahaan terkadang menghitung pengaruh inflasi dua kali. Dikenal sebagai double-dip, persoalan ini muncul karena inflasi local mempengaruhi nilai tukar yang digunakan dalam translasi secara langsung. Meskipun teori ekonomi mengasumsikan hubungan terbalik antara tingkat inflasi internal dengan nilai eksternal mata uang dari suatu negara, bukti-bukti menunjukkan bahwa hubungan ini jarang bertahan (setidaknya untuk waktu yang singkat). Sesuai dengan hal ini, besarnya penyesuaian yang dihasilkan untuk menghilangkan double-dip akan beragam, bergantung pada tingkat korelasi negatif antara nilai tukar dengan inflasi diferensial.<br />
Sebagai mana dibahas sebelumnya, penyesuaian inflasi atas beban penjualan atau beban penyusutan bertujuan untuk mengurangi laba”tersaji” guna menghindari saldo laba yang seolah lebih besar. Namun, akibat hubungan terbalik antara inflasi lokal dengan nilai mata uang, perubahan nilai tukar pada reretan laporan keuangan yang lazimnya disebabkan oleh inflasi (minimal selama periode tertentu) setidaknya akan menyebabkan inflasi (misalnya penyesuaian transaksi mata uanag) mempengaruhi laba “tersaji” dari perusahaan. Oleh karenanya, agar tidak dilakukan dua kali, penyesuaian inflasi harus menyertakan rugi translasi yang telah tercemin dalam laba “tersaji” perusahaan.<br />
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<br />
<div style="text-align: center;">
BAB III</div>
<div style="text-align: center;">
PENUTUP</div>
<br />
3.1 Kesimpulan<br />
Berdasarkan materi kami menyimpulkan bahwa perubahan harga sangat erat kaitannya denga pelaporan keuangan. Seiap perusahaan yang melakukan transaksi jual beli jasa/barang akan diperhadapkan pada masalah perubahan harga baik itu inflasi(kenaikan harga) maupun deflasi(penurunan harga). Perubahan harga menimbulkan perbedaan biaya dalam suatu asset ataupun nilai dari laba perusahaan. Sehingga metode yang diterpakan oleh beberapa negara untuk mengakui perubahan harga (akuntansi inflasi) yakni General Price Level Adjustment ( penyesuaian harga umum dan Current Cost Accounting ( biaya saat ini atau terkini). Dengan mengakui perubahan harga akan memaksimalkan keuntungan dan menghindari perhitungan biaya depresiasi yang tidak relevan.. Pada periode perubahan harga ini laporan keuangan sangat teramat rentan terhadap resiko penyesatan para penggunanya. Resiko ini terjadi karena adanya ketidak akuratan pengukuran yang menyebabkan distorsi pada proyeksi keuangan yang didasarkan pada data seri waktu historis, anggaran yang menjadi dasar pengukuran kinerja dan data kinerja yang tidak dapat mengisolasi pengaruh perubahan harga yang tidak dapat dikendalikan. Resiko tersebut menimbulkan kesulitan para pembaca untuk menginterpretasikan dan membandingkap laporan keuangan. Terdapa dua jenis metode yang dapat dilakukan untuk melakukan penyesuaian terhadap inflasi, yaitu (1) akuntansi untuk laporan keuangan atas perubahan tingkatan harga umum yang disebut sebagai model daya beli konstan biaya historis, dan (2) akuntansi untuk perubahan harga khusus yang disebut dengan model biaya kini.<br />
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<br />
DaftarPustaka<br />
<br />
Frederick D.S. Choi dan Gary K. Meek. 2010. International Accounting, 6th ed. Buku 2. Jakarta: Salemba Empat.<br />
<br />Anonymoushttp://www.blogger.com/profile/02092929499282797452noreply@blogger.com1tag:blogger.com,1999:blog-7904296226808482383.post-33825817770146469562017-03-31T09:58:00.000-07:002017-03-31T09:58:22.495-07:00Penyesuaian Biaya Kini Dalam Pelaporan Keuangan dan Perubahan Harga<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Model
biaya kini berbeda dengan akuntansi konvensional, yaitu.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> 1.<span style="font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Aset dinilai pada
biaya kininya ketimbangan biaya historisnya. Oleh karena itu aset pada dasarnya
sama dengan nilai diskonto kini dari arus kas di masa depan, pendukung model
biaya-kini berpendapat bahwa nilai kini memperlihatkan secara lebih baik
pengukuran pendapatan dan potensi arus kas perusahaan dimasa depan kepada
pembaca laporan keuangan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> 2.<span style="font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Laba
didefenisikan sebagai kekayaan bersih setelah pajak perusahaan, yaitu jumlah
sumber daya yang dapat didistribusikan perusahaan di suatu periode sambil tetap
mempertahankan kapasitas produksi atau modal fisiknya.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Satu
cara untuk mempertahankan modal dengan cara menyesuaikan posisi awal bersih
perusahaan seperti harga tagihan lancar, daftar harga dari penyedia. Dapat
diilustrasikan dalam bentuk persamaan akuntansi yaitu.<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 39.25pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td colspan="4" style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 373.95pt;" valign="top" width="499">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Aset =
Kewajiban + Ekuitas Pemilik<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" valign="top" width="36">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></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-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Kas<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.6pt;" valign="top" width="170">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Persediaan<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.55pt;" valign="top" width="170">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Modal<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" valign="top" width="36">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">1<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">100.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.6pt;" valign="top" width="170">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></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-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.55pt;" valign="top" width="170">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">100.000<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" valign="top" width="36">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">2<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">(100.000)<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.6pt;" valign="top" width="170">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">100.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.55pt;" valign="top" width="170">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" valign="top" width="36">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">3<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">150.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.6pt;" valign="top" width="170">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></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-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.55pt;" valign="top" width="170">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">150.000
(pendapatan)<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" valign="top" width="36">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">4<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></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-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.6pt;" valign="top" width="170">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">40.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.55pt;" valign="top" width="170">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">40.000 reval OE<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" valign="top" width="36">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">5<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></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-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.6pt;" valign="top" width="170">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">(140.000)<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.55pt;" valign="top" width="170">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">(140.000) beban<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Keterangan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 46.4pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Baris 1,
menunjukkan pengaruh investasi awal perusahaan sebesar ARS100.000 terhadap
laporan keuangan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 46.4pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Baris 2,
menunjukkan pertukaran kas dengan persediaan, dengan asumsi kenaikan gaji
sebesar 50%.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 46.4pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Baris 3, menunjukkan
penjualan persedian untuk mendapatkan kas, yang meningkatkan ekuitas pemilik
dengan jumlah yang sama.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 46.4pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Baris 4,
menunjukkan beban kini pada penjualan, perusahaan meningkatkan nilai dukungan
persediaan sebesar 40%, ganti rugi tersebut guna untuk kenaiakan akan revaluasi
ekuitas pemilik sebesar ARS40.000. penyesuaian ini memiliki dampak yaitu.
Jumlah revaluasi memperlihatkan kepada pembaca lap. Keuangan bahwa perusahaan
harus menyimpan tambahan sebesar ARS40.000 dalam usaha agar mampu mengganti persediaan
yang mengalami kenaikan biaya pengganti.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 46.4pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Baris 5,
menunjukkan revaluasi persediaan meningkatkan beban sumber daya yang menjadi
setara dengan beban ekonomi kini.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 46.4pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><br /></span></div>
<div class="MsoNormal" style="text-align: left;">
<span style="font-size: 14pt; line-height: 115%;">Biaya kini disesuaikan dengan tingkat
harga umum<b><o:p></o:p></b></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="font-size: 14.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><br /></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Opsi
pelaporan ini bertujuan untuk menggabungkan karakteristik model tingkat-harga
umum dan model biaya-kini. Pengukuran ini disebut dengan model biaya kini yang
disesuaikan degan tingkat harga menggunakan indeks harga umum dan khusus. Salah
satu tujuan model tingkat harga-umum, yaitu untuk mengungkapkan laba dan aset
bersih pada ekuivalen daya beli akhir tahun perusahaan. Tujuan dari model
biaya-kini yaitu untuk melaporkan aset bersih perusahaan pada biaya kininya dan
melaporkan jumlah laba yang menggambarkan kekayaan bersih setelah pajak.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Ciri
khas model biaya-kini, pengungkapan perubahan biaya kini dari aset nonmoneter
perusahaan setelah dikurangi inflansi. Bertujuan untuk memperlihatkan bagian
perubahan nilai aset nonmoneter yang melebihi atau kurang dari perubahan daya
beli umum.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Kenaikan
aset nonmoneter akibat inflansi umum merupakan jumlah saldo yang harus dimiliki
perusahaan agar mampu menghadapi inflansi umum. Dan salah satu komponen yang
lainnya, misalnya kenaikan biaya kini yang melampaui inflnsi umum dianggap oleh
sejumlah pihak sebagai laba modal atas aset nonmoneter yang belum
direalisasikan. Komponen terkhir ini bukan merupakan laba, malinkan kenaikan
biaya perusahaan yang harus dimiliki perusahaan dalam mempertahankan produknya<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Laba atau rugi kumulatif dari aset
nonmonter induk</span></b><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">- pos ini
merupakan perubahan kumulatif atas nilai aset nonmoneter yang diakibatkan
selain oleh inflansi umum. <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Pos
ini dihitung hanya jika model beban-khusu digunakan, karena beban ini
dibndingkan dengan penyajian ulang dengan yang ditentukan oleh indeks harga
konsumen nasional. Jika beban khusus lebih besar daripada indeks tersebut, maka
laba akan diperoleh aset nonmoneter induk, jika tidak maka rugi akan diperoleh.
<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<b><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">Laba atau rugi moneter kumulatif- </span></b><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">pos ini merupakan pengaruh bersih yang muncul
dari penyajian ulang awal dari angka-angka dalam laporan keuangan.<o:p></o:p></span></div>
Anonymoushttp://www.blogger.com/profile/02092929499282797452noreply@blogger.com0tag:blogger.com,1999:blog-7904296226808482383.post-2386021431533281822016-11-08T07:50:00.000-08:002016-11-08T07:50:00.032-08:00Tugas V-class Pemeriksaan Akuntansi Lanjut<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Nama :
Nurdiana Putri Olivia<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">NPM : 26213646<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Kelas :
4EB05<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Tanggal Lahir : 08 Agustus 1996<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l31 level1 lfo1; text-align: justify; text-indent: -21.3pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><b><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">A.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">JAWABAN PERTANYAAN KAJI ULANG HALAMAN 256-258<br /></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; mso-list: l16 level1 lfo2; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">1.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Halaman 195<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Perbedaan
antara profesional sistem (<i>systems professional</i>), pengguna akhir (<i>end
user</i>), dan pemegang kepentingan (<i>stakeholder</i>) adalah sebagai berikut
:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 74.75pt; mso-add-space: auto; mso-list: l26 level1 lfo3; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Profesional sistem adalah orang - orang yang akan membangun sistem
(analis, programmer). Mereka mengumpulkan berbagai fakta mengenai masalah dalam
sistem yang telah ada, menganalisis fakta tersebut, dan merumuskan solusi untuk
mengatasi masalah tersebut.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 74.75pt; mso-add-space: auto; mso-list: l26 level1 lfo3; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Pengguna akhir adalah pihak untuk siapa sistem dibangun. Para
penggunanya meliputi manajer, personel operasional, akuntan, dan auditor
internal.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 74.75pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l26 level1 lfo3; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Pemegang kepentingan adalah orang - orang di dalam atau di luar
perusahaan yang memiliki kepentingan atas sistem terkait akan tetapi bukan
merupakan pengguna akhir sistem tersebut (akuntan, auditor internal dan
eksternal, komite pengarah internal).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; mso-list: l25 level1 lfo14; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">3.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Halaman -<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">(3)
Tiga masalah yang menyebabkan kegagalan sistem :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 81.85pt; mso-add-space: auto; mso-list: l6 level1 lfo5; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Kurangnya penyesuaian pengembangan sistem<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 81.85pt; mso-add-space: auto; mso-list: l6 level1 lfo5; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Pengembangan sistem yang tidak dapat dipelihara<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 81.85pt; mso-add-space: auto; mso-list: l6 level1 lfo5; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Adanya kerusakan dan kesalahan rancangan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 57.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">5 Halaman 203<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: .55pt; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Yang harus masuk ke dalam komite
pengarah (<i>steering committee</i>) meliputi CEO, direktur keuangan, direktur informasi,
pihak manajemen senior dari berbagai area pengguna, auditor internal, dan pihak
manajemen senior dari layanan komputer. Tanggung jawab komite tersebut adalah
sebagai berikut :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 74.75pt; mso-add-space: auto; mso-list: l24 level1 lfo4; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Mengatasi berbagai konflik yang timbul dari sistem baru.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 74.75pt; mso-add-space: auto; mso-list: l24 level1 lfo4; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Mengkaji berbagai proyek dan menetapkan prioritas.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 74.75pt; mso-add-space: auto; mso-list: l24 level1 lfo4; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Menganggarkan dana untuk pengembangan sistem.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 74.75pt; mso-add-space: auto; mso-list: l24 level1 lfo4; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Mengkaji status tiap proyek yang sedang berjalan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 74.75pt; mso-add-space: auto; mso-list: l24 level1 lfo4; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">e.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Menentukan melalui berbagai titik pemeriksaan di seluruh SDLC apakah
akan melanjutkan proyek atau menghentikannya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; mso-list: l0 level1 lfo15; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">7<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Halaman 203-204<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Perencanaan
strategis adalah sebuah perencanaan yang melibatkan alokasi berbagai sumber
daya sistem seperti karyawan (jumlah professional yang harus dikontrak),
peranti keras (jumlah terminal kerja, minikomputer, dan mainframe yang harrus
dibeli), peranti lunak (dana yang dialokasikan untuk proyek sistem baru dan
untuk pemeliharaan sistem), serta telekomunikasi (dana yang dialokasikan untuk
jaringan dan EDI). Terdapat empat justifikasi untuk perencanaan sistem
strategis mengapa harus dilakukan , yakni :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 81.85pt; mso-add-space: auto; mso-list: l18 level1 lfo12; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Rencana yang berubah secara konstan lebih baik daripada tidak ada rencana
sama sekali.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 81.85pt; mso-add-space: auto; mso-list: l18 level1 lfo12; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Perencanaan strategis mengurangi komponen krisis dalam pengembangan
sistem.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 81.85pt; mso-add-space: auto; mso-list: l18 level1 lfo12; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Perencanaan strategis sistem memberikan pengendalian otorisasi untuk
SDLC.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 81.85pt; mso-add-space: auto; mso-list: l18 level1 lfo12; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Perencanaan sistem strategis memang selalu berhasil baik.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l27 level1 lfo16; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">9<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Halaman 215<o:p></o:p></span></div>
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<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Pendekatan
desain berorientasi objek (<i>object-oriented design</i>) adalah metode
mendesain yang mencakup proses pendekomposisian objek dan digambarkan dalam
notasi sehingga bisa menggambarkan static dan dynamic model sistem baik secara
logical dan/atau phisycal.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; mso-list: l1 level1 lfo17; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">11<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Halaman 208<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Teknik
utama dalam mengumpulkan fakta meliputi : <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 74.75pt; mso-add-space: auto; mso-list: l34 level1 lfo6; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">observasi, <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 74.75pt; mso-add-space: auto; mso-list: l34 level1 lfo6; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">keterlibatan dalam pekerjaan, <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 74.75pt; mso-add-space: auto; mso-list: l34 level1 lfo6; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">wawancara personal yang dapat berupa pertanyaan dengan jawaban terbuka (<i>open-ended
question</i>) atau kuisioner,<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 74.75pt; mso-add-space: auto; mso-list: l34 level1 lfo6; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">mengkaji berbagai dokumen penting.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; text-align: justify; text-indent: -36.0pt; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; text-align: justify; text-indent: -36.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">13. Halaman 207<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 57.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -14.75pt; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">a. Sumber Data (Data Source) : Meliputi berbagai entitas eksternal
seperti pelanggan atau vendor , serta sumber - sumber internal dari berbagai
departemen lainnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 57.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -14.75pt; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">b. Penyimpanan Data (Data Store) : Berbentuk file, basis data, akun, dan
berbagai dokumen sumber yang digunakan dalam sistem.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 57.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -14.75pt; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">c. Aliran Data (Data Flow) : Aliran data diwakili oleh
perpindahan berbagai dokumen dan laporan antarsumber data, penimpanan data,
pekerjaan pemrosesan, dan pengguna. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; mso-list: l3 level1 lfo18; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">15<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Halaman 210-211<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Tujuan
dari analisis sistem adalah untuk mengidentifikasi berbagai kebutuhan pengguna
dan menspesifikasikan berbagai kebutuhan untuk sistem yang baru. Jenis
informasi yang dimasukkan ke dalam laporan analisis sistem dapat berbagai
temuan survey, masalah yang diidentifikasi dalam sistem yang ada, kebutuhan
pengguna, dan kebutuhan sistem yang baru.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; mso-list: l29 level1 lfo19; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">17<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Halaman 211<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Pendekatan
dalam desain konseptual sistem :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; mso-list: l5 level1 lfo7; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Pendekatan desain terstruktur (<i>structured design</i>)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; mso-list: l5 level1 lfo7; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Pendekatan berorientasi objek (<i>object-oriented design</i>)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; mso-list: l8 level1 lfo20; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">19<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Halaman 215<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Objek
adalah sistem informasi dari berbagai komponen. Karakteristik pendekatan
berorientasi objek adalah sebagai berikut :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; mso-list: l15 level1 lfo8; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Mengembangkan sistem informasi dari berbagai komponen atau objek standar
yang dapat digunakan kembali<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; text-align: justify; text-indent: -7.1pt; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Contohnya adalah proses dalam pembuatan mobil.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; mso-add-space: auto; text-align: justify; text-indent: -7.1pt; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; mso-list: l32 level1 lfo21; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">21<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Halaman 227<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Yang
dilibatkan dalam kelompok pengevaluasi independen dalam melakukan studi
kelayakan terperinci diantaranya :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; mso-list: l23 level1 lfo13; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Kelompok Penjamin Mutu (programmer, analis, penguna, dan auditor
internal).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; mso-list: l23 level1 lfo13; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Tim Pengembangan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; mso-list: l28 level1 lfo22; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">23<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Halaman 219-221<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Klasifikasi
hal - hal dibawah ini :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; mso-list: l21 level1 lfo9; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Melatih personel (biaya yang berulang)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; mso-list: l21 level1 lfo9; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Pemrograman dan pengujian awal (biaya yang timbul sekali)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; mso-list: l21 level1 lfo9; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Desain sistem (biaya yang timbul sekali)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; mso-list: l21 level1 lfo9; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">d.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Biaya peranti keras (biaya yang timbul sekali)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; mso-list: l21 level1 lfo9; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">e.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Biaya pemeliharaan peranti lunak (biaya yang berulang)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; mso-list: l21 level1 lfo9; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">f.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Persiapan lokasi (biaya
yang timbul sekali)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; mso-list: l21 level1 lfo9; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">g.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Sewa fasilitas (biaya yang timbul sekali)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; mso-list: l21 level1 lfo9; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">h.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Konversi data dari sistem lama ke sistem baru (biaya yang timbul sekali)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; mso-list: l21 level1 lfo9; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">i.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Instalasi perlengkapan
awal (biaya yang timbul sekali)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; mso-list: l21 level1 lfo9; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">j.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Pembaruan peranti keras
(biaya yang berulang)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; mso-list: l9 level1 lfo23; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">25<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Halaman 200<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Kebaikan
dari peranti lunak yang dikembangkan secara internal :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; mso-list: l7 level1 lfo10; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Kemampuan untuk menghasilkan berbagai aplikasi yang memiliki spesifikasi
tepat seperti yang dibutuhkan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; mso-list: l7 level1 lfo10; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Memberikan para pengguna aplikasi berhak cipta yang dapat secara
ekonomis dipelihara.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 57.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; mso-list: l14 level1 lfo24; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">27<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Halaman 232<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Karena
akan memberikan auditor kerangka rujukan untuk mendesain dan mengevaluasi
berbagai pengujian audit di masa mendatang.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; mso-list: l13 level1 lfo25; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">29<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Halaman 233<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">a. Dokumentasi desainer dan programer<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">b. Dokumentasi operator<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">c. Dokumentasi pengguna<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; tab-stops: 2.0cm; text-align: justify; text-indent: 3.25pt; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l31 level1 lfo1; text-align: justify; text-indent: -21.3pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><b><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">B.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">JAWABAN PERTANYAAN DISKUSI HALAMAN 257-258<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l31 level1 lfo1; text-align: justify; text-indent: -21.3pt; text-justify: inter-ideograph;">
<b><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><br /></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l9 level1 lfo2; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";"> 1.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Karena pemeliharaan sistem dapat berjalan 5 hingga 10 tahu<a href="https://www.blogger.com/null" name="_GoBack"></a>n, tergantung perusahaannya. Lingkungan bisnis yang sangat
tinggi persaingannya akan memiliki waktu hidup yang lebih singkat. Pemeliharaan
sistem yang tidak layak bagi perusahaan, akan dibuang dan siklus hidup
pengembangan sistem baru akan dimulai.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo4; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";"> 3.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Menurut saya, rencana strategi yang baik akan berorientasi pada
perincian. Karena, dalam merencanakan strategi kita melibatkan alokasi berbagai
sumber daya sistem (karyawan, peranti keras, peranti lunak, dll). Maka dengan
rencana strategis yang baik kita tidak perlu melakukan banyak perincian, karena
sudah ada para spesialis dari sisttem yang mampu membuat keputusan berdasarkan
informasi yang memadai.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l10 level1 lfo5; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";"> 5.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Tujuan yang diberikan proposal proyek sitem:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 49.65pt; mso-add-space: auto; mso-list: l2 level2 lfo1; text-align: justify; text-indent: -14.2pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Ringkasan berbagai temuan dari penelitian yang dilakukan dan bisa
dijadikan rekomendasi umum sistem yang baru atau untuk memodifikasi sistem.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 49.65pt; mso-add-space: auto; mso-list: l2 level2 lfo1; text-align: justify; text-indent: -14.2pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Proposal menggambarkan garis besar hubungan antara tujuan dari sistem
yang diusulkan dengan tujuan bisnis perusahaan, terutama dengan gambaran secara
umum dalam rencana strategis TI.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Dengan mengevaluasi masalah yang
dianggap ada bersama dengan sistem yang diusulkan sebagai solusi yang layak
dijalankan dan memilih mana yang harus diutamakan dalam evaluasi masalah
tersebut.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Proses pembuatan prioritas adalah proses yang objektif dan subjektif,
karena dengan pembuatan prioritas kita lebih tahu mana sistem yang harus
diutamakan.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 39.3pt; mso-add-space: auto; mso-list: l6 level1 lfo6; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">7.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Menurut saya dukungan dari pihak manajemen sangat penting, karena dapat:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 60.55pt; mso-add-space: auto; mso-list: l11 level1 lfo3; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">-<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Mengatasi berbagai
konflik yang timbul dari sistem baru<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 60.55pt; mso-add-space: auto; mso-list: l11 level1 lfo3; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">-<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Mengkaji berbagai proyek
dan menetapkan prioritas <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 60.55pt; mso-add-space: auto; mso-list: l11 level1 lfo3; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">-<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Menganggarkan dana untuk
pengembangan sistem<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 60.55pt; mso-add-space: auto; mso-list: l11 level1 lfo3; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">-<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Mengkaji status tiap
proyek yang sedang berjalan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 60.55pt; mso-add-space: auto; mso-list: l11 level1 lfo3; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">-<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Menentukan melalui
beberapa titik pemeriksaan di seluruh SDLC, apakah akan melanjutkan proyek atau
menghentikannya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; mso-list: l8 level1 lfo7; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">9.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Menurut saya yang lebih menguntungkan adalah pendekatan desain
terstruktur, karena pendekatan desain terstruktur adalah cara yang disiplin
untuk mendesain sistem dari arah atas ke bawah. Pendekatan terstruktur dimulai
dengan gambaran umum sistem yang diusulkan dan kemudian secara bertahap akan
diuraikan makin terperinci hingga sistem terkait dipahami secara penuh.
Sedangkan pendekatan berorientasi objek hanya mengembangkan sistem informasi
dari berbagai komponen atau objek standar yang dapat digunakan kembali dan
sudah ada sebelumnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; mso-list: l3 level1 lfo8; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">11.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Menurut pendapat saya, bahaya dari sudut pandang itu karena sulit untuk
melakukan pengukuran yang pasti dan juga terkadang dieksploitasikan untuk
tujuan politis dengan melebih-lebihkan atau merendah-rendahkan manfaat ssejenis
ini. Sisten juga dapat diusulkan secara paksa oleh pendukungnya dan dihentikan
secara paksa oleh penentangnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo12; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";"> 13.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; mso-bidi-font-family: Arial;">Karena
agar mengetahui kekurangan dari data tersebut data uji ini memberikan auditor
karena </span><span style="font-family: "Sitka Banner"; font-size: 12pt; text-indent: -18pt;">untuk mendesain dan mengevaluasi berbagai pengujian audit di masa yang
akan datang.,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";"> 15.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Menurut pendapat saya, buku petunjuk itu sangat penting karena di dalam
buku petunjuk itu terdapat panduan-panduan yang berisi tentang bagaimana cara
untuk menjalankan suatu sistem, gambaran umum dari sistem tersebut dan juga
fungsi dari tiap-tiap sistem tersebut. Buku petunjuk tersebut juga terdapat
prosedur-prosedur apa saja yang harus dilakukan secara beratahap sesuai aturan
dan fungsinya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; mso-list: l5 level1 lfo10; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">17.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Tahap desain terperinci seorang akuntan yaitu dengan membandingkan biaya
dan manfaat dan juga memisah mana biaya yang lebih dibutuhkan mana yang tidak.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Tahap
desain implementasi seorang akuntan hanya sebagai pengguna sistem tersebut atau alur dalam sistem.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; mso-list: l1 level1 lfo11; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Sitka Banner"; mso-fareast-font-family: "Sitka Banner";">19.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;"> - Kelayakan hukum : pembuat
keputusan harus memastikan diri bahwa sistem yang diusulkan tidak melanggar
batasan hukum yang ada. Contohnya: suatu sistem diterapkan tetapi melangar
privasi serta kerahasiaan yang disimpan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l11 level1 lfo3; text-align: justify; text-indent: -14.15pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">-<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Kelayakan operasional :
menunjukkan tingkat kesesuaian antara prosedure perusahaan yang ada dengan
berbagai keahlian serta kebutuhan operasonal yang baru. Contohnya: saat sistem
di terapkan kita melihat apakah sistem ini layak untuk digunakan atau tidak. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l31 level1 lfo1; text-align: justify; text-indent: -21.3pt; text-justify: inter-ideograph;">
</div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l11 level1 lfo3; text-align: justify; text-indent: -14.15pt; text-justify: inter-ideograph;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">-<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Sitka Banner"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;">Kelayakan jadwal :
berhubungan dengan kemampuan perusahaan untuk mengimplementasikan proyek
tersebut waktu yang dapat di toleransi.<o:p></o:p></span></div>
Anonymoushttp://www.blogger.com/profile/02092929499282797452noreply@blogger.com1tag:blogger.com,1999:blog-7904296226808482383.post-37135473286787160602016-10-21T02:31:00.001-07:002016-10-21T02:31:30.955-07:00Ethics in Public Accounting Firm<div class="MsoNormal" style="color: #4e004c; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: normal; margin-bottom: 0in; text-align: justify; text-indent: 0.5in;">
<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Ethics are rules about good and bad.</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Ethical in business is a major complement to the success of businesses.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Business success is not only seen from</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">company results</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">but also reflected in the behavior and lunge the Business Actors in the process of doing business.</span></span></span></div>
<div class="MsoNormal" style="color: #4e004c; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: normal; margin-bottom: 0in; text-align: justify; text-indent: 0.5in;">
<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">However, p</span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">is no practice many companies put aside ethics to achieve profits doubled.</span></span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Emphasizes the particular interests, thus shifting corporate priorities in building awareness in the community.</span></span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">The trend has led to manipulation and fraud to further lead to the achievement of the company's interests.</span></span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Practice these deviations occur not only in the company in Indonesia, but there is also a significant cases abroad.</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
<div class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #4e004c; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: normal; text-align: justify; text-indent: 0.5in;">
<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Based on the above, then the code of conduct is very important for any profession whatever it is.</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Code of conduct regulate its members and explain what is good and bad and what can and can not do as a member of the profession both in touch with colleagues, subscriptions, communities and<span lang="IN" style="font-size: 12pt;">employees.</span></span></span></span></div>
<div class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #4e004c; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: normal; text-align: justify; text-indent: 0.5in;">
<br /></div>
<div class="MsoNormal" style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #4e004c; font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: normal; margin-bottom: 0in; text-align: justify;">
<span class="notranslate"><b><span lang="IN" style="background-color: white; color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Business Ethics of Certified Public Accountants</span></b></span></div>
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<span class="notranslate"><b><span lang="IN" style="background-color: white; color: black; font-family: "Times New Roman", serif; font-size: 12pt;"><br /></span></b></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">In carrying out his profession an accountant in Indonesia are governed by a code of professional conduct by the name of the Indonesian Accountants Association code of ethics which is an order of ethical and moral principles that provide guidance to accountants to deal with clients, fellow members of the profession and also with the public.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">In addition to the code of ethics of accountants is also a tool or a means for clients, users of financial statements or the public in general, about the quality or the quality of services rendered as a series of ethical considerations as stipulated in the code of professional conduct.</span></span></span></div>
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<span style="background-color: white;"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">The case of Enron, xerok, merck, vivendi universal and bebarapa other similar cases have proved that ethics is indispensable in business.</span></span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Without ethics in business, so of trade will not function properly.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">We must recognize that accounting is a business, and the primary responsibility of business is to maximize profit or shareholder value.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">But if this is done without regard to ethics, then the result is very detrimental.</span></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">There are five rules of ethics established by the Indonesian Institute of Accountants-Certified Public Accountants Compartment (IAI-KAP).</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Five ethical rules are:</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">1.</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Independence, integrity, and objectivity</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">A.</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Independency.</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">In performing their duties KAP members must always maintain an independent stance in providing professional services as stipulated in the Public Accountants Professional Standards set by IAI.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">The independent mental attitude must include independent in fact (in facts) and in appearance (in appearance)</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">B.</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Integrity and Objectivity.</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">In performing their duties KAP members must maintain the integrity and objectivity, should be free from conflicts of interest (conflict of interest) and should not allow factors of material misstatement (material misstatement) knows or divert (subordinated) consideration to other parties.</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">2.</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Common standards and accounting principles</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">A.</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">General Standard.</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">KAP members must adhere to the following standards and their interpretations issued by the relevant regulatory bodies established standards IAI:</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">a) Professional Competence.</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">KAP members may only perform professional services provision that is decent (reasonably) expected to be completed with professional competence.</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">b) Accuracy and precision Professional.</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">KAP member shall perform professional services provision with professional precision and accuracy.</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">c) Planning and Supervision.</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">KAP members are required to plan and supervise adequately any implementation of the provision of professional services.</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span class="notranslate"><span lang="IN" style="background-color: white; color: black; font-family: "Times New Roman", serif; font-size: 12pt;">d) Relevant data were Adequate.</span></span></div>
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<span style="background-color: white;"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">KAP members are required to obtain relevant data that is sufficient to ground worthy of the conclusions or recommendations with respect to the implementation of professional services.</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"><b>e)</b></span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"><b> </b></span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Compliance with the Standards.</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">KAP members who carry out the assignment of services auditing, attestation, review, compilation, management consulting, taxation or other professional services, shall comply with the standards issued by the governing body standards set by IAI.</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">B)</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Principles of Accounting.</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">KAP members are not allowed:</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">a)</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Express opinions or provide confirmation that the financial statements or other financial data of an entity are presented in accordance with generally accepted accounting principles or</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">b)</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Stating that he did not find the need of any material modifications that should be made on reports or data to conform to generally accepted accounting principles, if the report contains irregularities that have a material effect on reports or data in its entirety from the accounting principles set forth by the governing body standards IAI set.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">In exceptional circumstances, reports or data may contain irregularities as mentioned above.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">In these conditions member of the firm can remain in compliance with the provisions of this clause for members of the firm can demonstrate that the report or data will be misleading if it does not contain irregularities such that, by making the irregularities and the estimated impact (when practical), as well as the reasons why compliance with the accounting principles Generally accepted will produce a report that is misleading.</span></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">3. Responsibility to clients</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">A.</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Client Confidential Information.</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">KAP members shall not disclose confidential client information without the consent of the client.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">This provision is not intended to:</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">a)</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">KAP members freed from his professional obligations in accordance with</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">ethical rules compliance with the standards and principles of accounting</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">b) affect the obligations of members of KAP in any way to comply with the legislation in force as the official call tracer official investigation or prohibit compliance KAP members against regulatory requirements.</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">c) prohibits a review of professional practice (review quality) in accordance with the authority of a member of the IAI or</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">d) prevent a Member from the filing of the grievance or commenting on investigations conducted by the body established IAI-KAP Member to enforce discipline.</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Members are involved in the investigation and the review above, should not use it to benefit their personal self or disclose client information should be kept confidential knew in the execution of their duties.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">This prohibition shall not restrict Members in the provision of information in connection with the investigation or discipline as stated in item (4) above or professional practice review (review quality) as mentioned in (3) above.</span></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">B.</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Professional Fee</span></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">C.</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">magnitude Fee</span></span></span></div>
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<span style="background-color: white;"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Members amount of fee can vary depending on, among others: the risk assignment, the complexity of the services provided, the level of expertise required to carry out such services, the cost structure of the firm concerned and other professional considerations.</span></span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">KAP members are not allowed to get clients by offering a fee that could damage the image of the profession.</span></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">D.</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Contingent Fee</span></span></span></div>
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<span style="background-color: white;"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Contingent fee is the fee set for the implementation of a professional service without a fee to be charged, unless there is a specific finding, in which the amount of the fee depends on the specific findings or results.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Fee considered contingent if established by a court or regulatory body or in terms of taxation, if the basis of the determination is the result of legal settlements or findings of regulatory agencies.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">KAP members are not allowed to establish a contingent fee if the assignment can reduce independency.</span></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">4.</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Responsibility to peers</span></span></span></div>
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<span style="background-color: white;"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">A. Responsibility to colleagues.</span></span></span></div>
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<span style="background-color: white;"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Members are required to maintain the image of the profession, by not doing the words and actions that may damage the reputation of colleagues.</span></span></span></div>
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<span class="notranslate"><span lang="IN" style="background-color: white; color: black; font-family: "Times New Roman", serif; font-size: 12pt;">B. Communication between public accountant.</span></span></div>
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<span style="background-color: white;"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Members shall communicate in writing with the predecessor when it receives a public accountant audits replace public accountant or a precursor for the same fiscal year and other public accountant appointed by type and period as well as different aims.</span></span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Public accountants predecessor shall respond in writing request the communication of accountants adequately substitute.</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span></span></div>
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<span style="background-color: white;"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Public accountants are not allowed to receive that kind of assignment attestation and attestation period is the same as the first assignment accountant appointed client, unless the assignment is implemented to comply with laws or regulations made by the competent authority.</span></span></span></div>
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<span class="notranslate"><span lang="IN" style="background-color: white; color: black; font-family: "Times New Roman", serif; font-size: 12pt;">5. Responsibilities and other practices</span></span></div>
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<span style="background-color: white;"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">A. Our actions and words that discredited.</span></span></span></div>
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<span style="background-color: white;"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Members are not allowed to perform actions and / or speak words that demean the profession.</span></span></span></div>
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<span style="background-color: white;"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">B. Advertising, promotion and other marketing activities.</span></span></span></div>
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<span style="background-color: white;"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Members in carrying out the practice of public accounting allowed finding clients through advertising, marketing promotions and other marketing activities to the extent not degrading the image of the profession.</span></span></span></div>
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<span style="background-color: white;"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">C. Commission and Referral Fee.</span></span></span></div>
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<span style="background-color: white;"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">a) The Commission</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span></span></div>
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<span style="background-color: white;"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">The Commission is a reward in the form of money or goods or other forms given or received to / from client / other parties to obtain assignments from clients / parties.</span></span></span></div>
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<span style="background-color: white;"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">KAP members are not allowed to give / receive commissions when giving / receiving the commission may reduce independence.</span></span></span></div>
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<span style="background-color: white;"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">b)</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Referral Fee (Referral).</span></span></span></div>
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<span style="background-color: white;"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Referral fees (referral) is the compensation paid / received to / from other providers of professional services public accountant.</span></span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Referral fees (referral) is only allowed for a fellow professional.</span></span></span></div>
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<span style="background-color: white;"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><b><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></b></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Recently one of the bodies which have functions to prepare and develop professional standards and code of professional conduct public accountant qualified by reference to international standards, namely the Indonesian Institute of Accountants (Certified) has developed and established a professional standards and code of ethics profession quality applicable to public accounting profession in Indonesia.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Ethical principles or codes of conduct accountant accountant itself includes an eight-point declaration (IAI, 1998, in Ludigdo, 2007).</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">All 8 points of the statement are the things that should be owned by an accountant.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Item 8 of the undescribed as follows:</span></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">1.</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Responsibility Profession (In carrying out its responsibilities as professionals, each member must always use moral judgment and professional in semuakegiatan does. As a professional, members have an important role in society. In line with this role, members have a responsibility to all users of their professional services . members should also always be responsible for working with fellow members to develop the accounting profession, maintain public trust and responsibility in the profession to regulate itself, the collective efforts of all members is required to maintain and enhance the traditions of the profession)</span></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">2.</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Public Interest (Each member is obliged to always act within the framework of public service, honor the public trust, and show commitment to the professionalism. The main characteristic of a profession is the acceptance of responsibility to the public. The accounting profession holds an important role in the community, where the public from the accounting profession which consists of clients, lenders, governments, employers, employees, investors, the business and financial world, and others rely on the objectivity and integrity of accountants in maintaining the functioning of the business in an orderly manner. this dependence raises the responsibility of accountants against the public interest . the public interest is defined as the interest of the people and institutions that served members as a whole. this dependence causes the attitudes and behavior of accountants in providing services affect the economic welfare of society and the state. the main interest accounting profession is to make users of accounting services understand that the services of an accountant to do with the level the highest achievement in accordance with the ethical requirements necessary to achieve the level of achievement.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">And all members bind themselves to respect the public trust.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Public for the trust given to him, members must continually demonstrate their dedication to achieve a high level of professionalism)</span></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">3.</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Integrity (To maintain and enhance public confidence, each member must fulfill their professional responsibilities with integrity as high as possible. Integrity is an element of character that underlie the emergence of professional recognition. Integrity is the quality of the underlying public trust and are a benchmark (benchmark) for members in testing decisions taken. Integrity requires a member to, among other things, being honest and forthright without sacrificing secret service recipients. Service and the public trust should not be defeated by personal benefit. Integrity can receive unintentional mistakes and disagreements are honest, but not accept cheating or elimination of the principle)</span></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">4.</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Objectivity (Each member should maintain objectivity and free from conflicts of interest in fulfilling the obligations of professional, objectivity is a quality that gives value for services rendered members. The principle of objectivity requires that members be fair, impartial, honest intellectually, not prejudiced or biased, and free from conflicts of interest or under the influence of others. Members work in many different capacities and should demonstrate objectivity them in various situations. Members in public practice provide attestation services, tax, and management consulting. the others prepare financial statements as a subordinate, conduct internal audit services and work in the capacity of finance and management in industry, education, and government. They also educate and train those who want to go into the profession. Whatever the merit and capacity, members must protect the integrity of its work and maintain objectivity)</span></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">5.</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Competence and Prudential Professionals (Each member must carry out their professional services with caution, competence and diligence, and have an obligation to maintain the knowledge and professional skills at the level required to ensure that a client or employer to benefit from professional services and engineering the most cutting-edge. this implies that members have an obligation to carry out professional services as well as possible according to his ability, in the interests of service users and consistent with the responsibilities of the profession to the public. Competence gained through education and experience. members should not portray himself expertise or experience that they have. competence indicate the presence of the achievement and maintenance of a level of understanding and knowledge that allows a member to provide services with ease and ingenuity. In the case of the assignment of professionals exceeds competence of members or the company, members are required to conduct a consultation or submit a client to another party more competent.</span></span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Each member is responsible for determining the competence of each or judge whether the education, guidance and adequate consideration needed to be responsible to be fulfilled)</span></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">6.</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Confidentiality (Each member shall respect the confidentiality of information obtained during professional services and should not be put on or disclose such information without consent, unless there is a right or obligation of professional or legal to express it. The public interest and the profession demands that professional standards relating to confidentiality defined that there is guidance on the nature of nature and extent of the obligation of confidentiality and on the circumstances in which the information obtained during professional services can or should be disclosed. Members have an obligation to respect the confidentiality of information about a client or employer obtained through professional services rendered. the obligation of confidentiality continued even after the relationship between members and clients or service ends)</span></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">7.</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Professional Conduct (Each member should behave consistent with the reputation of the profession is good and avoid actions that may discredit the profession. The duty to avoid behavior that could discredit the profession must be met by the members as a manifestation of its responsibility to the recipient of services, third-party, other members, staff, employers and the general public)</span></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">8.</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Technical Standards (Each member should carry out professional services in accordance with the technical standards and professional standards that are relevant. In accordance with his expertise and with caution, members have an obligation to carry out the assignment of service recipients during the assignment in line with the principles of integrity and objectivity. The technical standards and professional standards must be adhered member is a standard issued by the Indonesian Accountants Association, the International Federation of Accountants, regulatory bodies, and setting the relevant legislation)</span></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Social Responsibility (social responsibility) public accounting firm as a Business Entity.</span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Corporate social responsibility is not an institution granting donations or free services.</span></span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Social responsibility of public accounting firms include the main characteristics of the public accounting profession, especially the attitude</span></span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">altruism, that put the interests of the public and also pay attention to fellow CPAs than the pursuit of profit.</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Milton Friedman explained that the primary responsibility of business is to use resources and to design measures to increase profits along fixed follow or comply with the rules of the game.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">It can be said that business should not marred by fraud and irregularities.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">On the utilitarian structure, activities to meet their own interests are allowed.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">To meet their own interests, everyone has a different way and sometimes clashing with each other.</span></span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">According to Smith pursue personal interests are allowed as long as not violating the law and justice or truth.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Business must be created and organized in a manner beneficial to the community.</span></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">As a business entity like entities other businesses, public accounting firm is also required to be concerned with the state of society, not just in terms of money by giving a donation, but more complex, which means the public accounting firm is also required to be a social responsibility to the community ,</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">However, the public accounting firm social responsibility of an institution is not a donation or giving free service.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">But covering the main characteristics of the public accounting profession, especially the attitude of altruism, namely the interests of the public and also pay attention to fellow CPAs than the pursuit of profit.</span></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><b><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Crisis In Accounting Profession</span></b></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">The accounting profession is a danger that the crisis if every auditor or attestor acting on the wrong track, and audit opinion would be worthless.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">An accountant will be awkward to use tax preparers and financial journalists but the audit function that became the heart of accounting will be cut out of practice to donate almost futile abuse.</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">The company carries out supervision of auditors who are working to implement the internal control, financial, administrative, sales, data processing and marketing functions among the crowds.</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Public accountant is a container that can assess whether the financial statements are in accordance with the principles of accounting or auditing.</span></span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Differences public accountant with the company's other services, namely services rendered by the firm will be used as a tool for making decisions.</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Obligations of KAP is rendered used for make a decision or have social responsibility on their business activities.</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">For accountants behave ethically will affect the image of the firm and to build public trust and will treat clients well and honestly, then not only increase revenue but also provide a positive influence for employees of KAP.</span></span><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Ethical behavior will provide more benefits for managers KAP KAP compared to other employees.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Gaps are in addition to audit also do consulting, financial reports, preparing tax reports.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Therefore, there is a gap diatara accounting profession and accounting profession must.</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">The rise of fraud in financial statements, directly or indirectly lead to the accounting profession.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">A row of cheating has occurred either outside or in Indonesia.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">The accounting profession is currently facing the spotlight especially after a number of accounting scandals of a few companies of the world.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Disclosure of the case manipulation by Enron company is the trigger of the crisis in the world accounting profession and the disclosure of accounting manipulation cases such as the case of WorldCom, Xerox Corp, and Brands Corp.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">And in Indonesia, namely the case of Kimia Farma, PT Bank Lippo, and an additional case of rejection of the financial statements.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Telkom by the SEC, adds to the long list of mistrust towards the accounting profession.</span></span></span></div>
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<span class="notranslate"><span lang="IN" style="background-color: white; color: black; font-family: "Times New Roman", serif; font-size: 12pt;">In the Congress of Accountants World (Word Congress Of Accountants "WCOA" 16th held in Hong Kong also concluded that the credibility of the accounting profession as the main foundation is at stake. As the main foundation, without a credibility of the profession will be destroyed. It is caused by several scandals related to the accounting profession that has happened. However, the accounting profession can only resolve this crisis by taking the way of increasing the independence, credibility and public trust. Therefore the president of the International Federation of accountants IFAC urged the accountants comply with the rules of the profession to gain the trust of society in order to crisis of the accounting profession is no longer the case.</span></span></div>
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<span class="notranslate"><b><span lang="IN" style="background-color: white; color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Regulation Enforcement Ethics in the Context of Public Accounting Firm</span></b></span></div>
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<span style="background-color: white;"><span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Anyone committing unethical hence the need for the handling of such unethical actions.</span></span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">but if</span></span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">many similar violations committed by members of the public or members</span></span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">profession</span></span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">then it is</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">questionable whether the rules in force still needs to be fixed</span></span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">maintained or considered to be developed and adapted</span></span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">with changes and development of the environment.</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">In general code of conduct applicable to the accounting profession in keselurahan</span></span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">if you look at the code of ethics of accountants Indonesia contents largely over</span></span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">the public accounting profession.</span></span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">In fact, IAI has compartments accountant educators,</span></span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">management accountant compartment compartments besides public accountant.</span></span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Need to think about the code of conduct concerning the management accountant, accountant educators,</span></span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">accountants state (BPKP, BPK, taxes).</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Often the case and the news concerning biasannya</span></span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">public accountant.</span></span><span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">The case for the community often considered the</span></span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">violation of the code of ethics, but is often the case in fact</span></span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">constitute a violation or violations of auditing standards IFRSs.</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Apart from the above to be able to enforce</span></span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">the code of ethics there are some things that must be done and it seems like they</span></span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">in line with one</span></span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">general policy board IAI period of 1990 s / d 1994yaitu:</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">1) Improvement of the existing code of conduct on code interpretation publication</span></span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">ethics that exist both in response to cases of complaints and</span></span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">complaint</span></span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">of fellow accountants or the general public.</span></span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">It is already</span></span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">conducted from updating the code of conduct IAI seminar, hotel Daichi 15</span></span><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">juni 1994 in Jakarta and the 7th congress in Bandung and still continues to be done by the management committee dansedang code of conduct today.</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">2) The judicial process either by a professional regulatory body or council</span></span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span><span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">profession consideration and follow-up (a written warning,</span></span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">temporary dismissal and dismissal as a member IAI).</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">3)</span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">There should be a section in the IAI took the initiative to</span></span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">filed a complaint with either the professional oversight bodies on</span></span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">violation of the code of conduct although no complaints from other parties</span></span> <span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">but the attention of the wider community.</span></span><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">In Indonesia, through PPAJP - Dep.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Keu., The government implemented regulations that aims to provide guidance and oversight related to ethics enforcement against public accounting firms.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">This is done in accordance with regulations made by the professional association of its members.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Keep in mind that there have been changes in the institutional professional associations AP.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Currently, the association of the AP under the auspices of the Institute of Certified Public Accountants Indonesia (IAPI).</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">AP previous association is part of the Indonesian Institute of Accountants (IAI), the Public Accountants Compartment.</span></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Recent developments indicate that the authority of the international world public accounting arrangements began to be withdrawn to the government side, starting with the United States that make up the Public Company Accounting Oversight Board (PCAOB).</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">PCAOB is a semi-governmental institution established by the Sarbanes Oxley Act of 2002. This corresponds to a decline in public confidence in the weak regulation conducted by professional associations, especially since the Enron and Wordcom that bankrupted Arthur Andersen as one of the Big-5, ie large public accounting firms worldwide.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">Previously, the authority of a very large professional associations, among others:</span></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">(i)</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">the creation of standard accounting and auditing standards;</span></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">(ii)</span></span> <span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">examination of audit working papers;</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">and</span></span></span></div>
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<span class="notranslate"><span lang="IN" style="background-color: white; color: black; font-family: "Times New Roman", serif; font-size: 12pt;">(iii) imposing sanctions.</span></span></div>
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<span style="background-color: white;"><span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">With such broad authority associations, it is estimated that professional associations may act less independently if it is relevant to the interests of its members.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">In connection with these developments, the Indonesian government through the Draft Law on Public Accountant (AP Draft Law, the Ministry of Finance, 2006) draw supervision and oversight authority into the hands of the Minister of Finance, in addition to permanent delegate some authority to the professional associations.</span></span></span></div>
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<span style="background-color: white;"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;"> </span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">The AP in the bill, the regulation of public accounting tightened along with the proposed heavy disciplinary sanctions and administrative fines were great, especially in the case of violations of the application of the Public Accountants Professional Standards (SPAP).</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">In addition to the criminal sanctions also added fake public accountant (or person claiming to be a public accountant) and to the public accountant who violate the implementation of SPAP.</span></span> <span class="notranslate"><span lang="IN" style="color: black; font-family: "Times New Roman", serif; font-size: 12pt;">The whole regulation is intended to improve the quality of financial reporting, improve public confidence and protect the public interest through improved auditor independence and audit quality.</span></span></span></div>
Anonymoushttp://www.blogger.com/profile/02092929499282797452noreply@blogger.com1tag:blogger.com,1999:blog-7904296226808482383.post-71746260790636759602016-10-21T02:26:00.002-07:002016-10-21T02:26:30.373-07:00Ethics in Auditing<div style="font-family: Georgia, "Times New Roman", Times, serif; line-height: 22.4px; text-align: justify;">
<span style="background-color: white;"><span class="notranslate">Public confidence as an independent audit of the service users is essential for the development of the public accounting profession.</span><span class="notranslate">Public confidence will be reduced if there is evidence that the independence of the auditor it turns out is reduced, even public confidence can also be decreased due to the circumstances they are sensible (reasonable) are considered to affect the independence stance.</span> <span class="notranslate">To be independent, the auditor must be intellectually honest, free from any obligations towards its clients and does not have an interest with its clients both a management company or owner of the company.</span> <span class="notranslate">Competence and independence of the auditor in its application will be related to ethics.</span> <span class="notranslate">Accountants have an obligation to maintain the highest standards of ethical behavior to the organization in which they take shelter, their profession, the community and themselves where accountants have the responsibility of being competent and to maintain their integrity and objectivity.</span></span></div>
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<span class="notranslate" style="background-color: white;">(Nugrahiningsih 2005 in Alim et al 2007).</span></div>
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<tr><td><span class="notranslate" style="background-color: white;"><strong>Auditor's Responsibility to the Public<br /></strong></span></td><td></td></tr>
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<span style="background-color: white;"><span class="notranslate">The accounting profession in the community has a very important role in maintaining the functioning of the business in an orderly manner to assess the fairness of the financial statements presented by the company.</span> <span class="notranslate">Dependence between public accountant with lead responsibility to the interests of the public accountant.</span> <span class="notranslate">In the code of conduct is disclosed, accountants not only have a responsibility to clients who pay, but also has a responsibility as well to the public.</span> <span class="notranslate">The public interest is defined as the interest of the people and institutions that served as a whole.</span> <span class="notranslate">The public will expect accountants to fulfill its responsibilities with integrity, objectivity, thoroughness professionalism, and to serve the public interest.</span> <span class="notranslate">The accountant is expected to provide a quality service, wearing the appropriate rewards services, and offers a variety of services with a high degree of professionalism.</span> <span class="notranslate">On a given public trust is an accountant must continually demonstrate their dedication to achieve the high level of professionalism.</span></span></div>
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<span style="background-color: white;"><span class="notranslate"><strong><em>Buger Justice</em></strong> revealed that an independent public accountant to provide a valuation report on the company's financial statements considers that responsibility to the public that goes beyond the relationship between the auditor and the client.</span><span class="notranslate">Independent public accountants have different functions, not only adhere to the creditors and shareholders, but also serves as <em>"a public watchdog function".</em></span> <span class="notranslate">In carrying out the functions of an accountant should maintain its independence as a whole at any time and meet loyalty to the public interest.</span> <span class="notranslate">This makes the conflict of interest between the client and the public on loyalty konfil auditor.</span></span></div>
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<span class="notranslate" style="background-color: white;">It is also disclosed by <strong><em>Baker</em></strong> and <strong><em>Hayes,</em></strong> a certified public accountant that is expected to provide a professional service in a different way to benefit from contractual arragment between public accountants and clients.</span></div>
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<span style="background-color: white;"><span class="notranslate">When the auditor receives audit assignment against a company, it makes konsequensi to the auditor to be responsible to the public.</span><span class="notranslate">Assignment to report to the public about the fairness of the financial statements and the description of the operation of the company for a certain time gives <em>"fiduciary responsibility"</em> to the auditor in order to protect the public interest and independent attitude of the client used as a basis for maintaining the trust of the public.</span></span></div>
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<span class="notranslate" style="background-color: white;"><strong>Basic Responsibilities of Auditors</strong></span></div>
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<span class="notranslate" style="background-color: white;"><em>The Auditing Practice Committee,</em> which is the forerunner of the<strong>Auditing Practices Board,</strong> in the 1980s, giving a summary (summary) of the auditor's responsibilities:</span></div>
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<span style="background-color: white;"><span class="notranslate"><strong>1. Planning, Control and Recording.</strong></span> <span class="notranslate">Auditors need to plan, control and record his work.</span></span></div>
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<span style="background-color: white;"><span class="notranslate"><strong>2. Accounting System.</strong></span> <span class="notranslate">The auditor should ascertain the system for recording and processing of transactions and assess their adequacy as a basis for preparing the financial statements.</span></span></div>
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<span style="background-color: white;"><span class="notranslate"><strong>3. Audit Evidence.</strong></span> <span class="notranslate">The auditor would obtain audit evidence that is relevant and reliable to provide a rational conclusion.</span></span></div>
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<span style="background-color: white;"><span class="notranslate"><strong>4. Internal Control.</strong></span> <span class="notranslate">If the auditors wish to place confidence in the internal controls, should ensure and evaluate the controls and perform compliance tests.</span></span></div>
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<span style="background-color: white;"><span class="notranslate"><strong>5. Revisited Relevant Financial Statements.</strong></span> <span class="notranslate">Auditors carry out review the relevant financial statements as necessary, in conjunction with the conclusions drawn by other audit evidence obtained, and to provide a rational basis for the opinion on the financial statements.</span></span></div>
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<span style="background-color: white;"><span class="notranslate"><strong>The auditor's independence</strong></span><strong></strong></span></div>
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<span style="background-color: white;"><span class="notranslate">Independence is the foundation of the auditing profession.</span> <span class="notranslate">That means the auditors will be netralterhadap entity, and therefore will be objective.</span> <span class="notranslate">The public can trust the auditor auditkarena functions behave impartially and acknowledges the obligation to bersiikap fair.</span> <span class="notranslate">Entitasadalah client auditor, but the CPA has a greater responsibility to the auditors clear penggunalaporan known.</span> <span class="notranslate">Auditors should not position themselves or under group pertimbangannyadi anything and anyone.</span> <span class="notranslate">Independence, integrity and objectivity of the auditor third mendorongpihak to use the financial statements included in the auditor's report with confidence and trust completely.</span></span></div>
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<span class="notranslate" style="background-color: white;"><strong>Capital Market Regulation and Regulator regarding public accountant independency</strong></span></div>
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<span style="background-color: white;"><span class="notranslate">On 28 February 2011, the Capital Market Supervisory Agency and Financial Institution (Bapepam-LK) has issued regulations governing the independence of accountants who provide services in the capital market, namely by Regulation No. VIII.A.2 attachment Bapepam Chairman Decree No. Kep-86 / BL / 2011 concerning Independence of Accountant Provide Services in Capital Market.</span><br /><span class="notranslate">As published in the Press Release of Bapepam LK on February 28, 2011, Rule No. VIII.A.2 is a refinement of the rules that have been there before and aims to provide convenience for the Office of Public Accountant or Public Accountant in providing appropriate professional services in their respective sectors.</span> <span class="notranslate">Here is his decision:</span></span></div>
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<span class="notranslate" style="background-color: white;"><strong>DECISION OF CHAIRMAN OF CAPITAL MARKET SUPERVISORY AGENCY</strong></span></div>
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<span class="notranslate" style="background-color: white;"><strong>NUMBER: KEP-20 / PM / 2002</strong></span></div>
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<span class="notranslate" style="background-color: white;"><strong>ABOUT</strong></span></div>
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<span class="notranslate" style="background-color: white;"><strong>INDEPENDENCE OF ACCOUNTANT GIVING AUDIT SERVICES</strong></span></div>
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<span class="notranslate" style="background-color: white;"><strong>IN CAPITAL MARKET</strong></span></div>
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<span class="notranslate" style="background-color: white;">article 1</span></div>
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<span class="notranslate" style="background-color: white;">Provisions concerning Independence of Accountant Provide Audit Services in Capital Market, set in VIII.A.2 RULE NUMBER: INDEPENDENCE OF THE ACCOUNTANT gives AUDIT SERVICES IN CAPITAL MARKET:</span></div>
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<span class="notranslate" style="background-color: white;">1. Definition of terms in this rule are:</span></div>
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<span style="background-color: white;"><span class="notranslate">a.</span> <span class="notranslate">Audit Period and Period Professional Designation:</span></span></div>
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<span style="background-color: white;"><span class="notranslate">1) Audit Period is the period covering the period of the financial statements audited or reviewed in;</span> <span class="notranslate">and</span></span></div>
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<span class="notranslate" style="background-color: white;">2) Professional Designation Period is the period of assignment to audit or review the client's financial statements or to prepare a report to Bapepam.</span></div>
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<span style="background-color: white;"><span class="notranslate">b.</span> <span class="notranslate">Family Member is a wife or husband, parents, children, both within and outside of dependents and siblings.</span></span></div>
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<span style="background-color: white;"><span class="notranslate">c.</span> <span class="notranslate">Contingent Fee is a fee that is set for the implementation of a professional service that will only be charged when there is a specific finding, in which the amount of the fee depends on the specific findings or results.</span> <span class="notranslate">Fee considered contingent if established by a court or regulatory body or in terms of taxation, if the basis of the determination is the result of legal settlements or findings of regulatory agencies.</span></span></div>
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<span style="background-color: white;"><span class="notranslate">d.</span> <span class="notranslate">People In Public Accounting Firm are:</span></span></div>
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<span class="notranslate" style="background-color: white;">1) People who are included in the Task Team Audit is sema colleagues, leadership, and professional employees who participated in the audit, review, or assignment attestation of clients, including those who do study further or act as a peer to the two during the Audit Period or assignment attestation on issues of technical or specialized industries, transaction, or important events;</span></div>
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<span class="notranslate" style="background-color: white;">2) People who are included in the chain of executive / command all those who:</span></div>
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<span class="notranslate" style="background-color: white;">a) supervise or have direct management responsibility of the audit;</span></div>
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<span style="background-color: white;"><span class="notranslate">b) evaluate the performance or recommend compensation for the fellow in the audit assignment;</span> <span class="notranslate">or</span></span></div>
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<span style="background-color: white;"><span class="notranslate">c) provide quality control or other oversight over the audit;</span> <span class="notranslate">or</span></span></div>
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<span class="notranslate" style="background-color: white;">3) Every other colleagues, managers, or other professional employee of a public accounting firm that has provided non-audit services to clients.</span></div>
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<span style="background-color: white;"><span class="notranslate">e.</span> <span class="notranslate">Key employees ie those persons having authority and responsibility answerablefor planning, directing and controlling the activities of the reporting enterprise, including commissioners, members of the Board of Directors, and managers of the company.</span></span></div>
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<span class="notranslate" style="background-color: white;">2. Timed Period Professional Designation:</span></div>
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<span style="background-color: white;"><span class="notranslate">a.</span> <span class="notranslate">Professional Designation period starting from the commencement of field work assignment or signing, whichever occurs first.</span></span></div>
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<span style="background-color: white;"><span class="notranslate">b.</span> <span class="notranslate">Professional Designation period ending on the date of the Accountant's report or a written notice by the accountant or the client to Bapepam that penugasa have been completed, whichever is earlier.</span></span></div>
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<span style="background-color: white;"><span class="notranslate">3. In providing professional services, especially in giving opinions or judgments, Accountant must always maintain an independent attitude.</span> <span class="notranslate">Accountants are not independent if during the Audit Period and during the Period of Professional Assignment, good accountants, public accounting firm, as well as People In Public Accounting Firm:</span></span></div>
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<span style="background-color: white;"><span class="notranslate">a.</span> <span class="notranslate">has a financial interest, directly or indirectly material to clients, such as:</span></span></div>
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<span style="background-color: white;"><span class="notranslate">1) investments in the client;</span> <span class="notranslate">or</span></span></div>
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<span class="notranslate" style="background-color: white;">2) any other financial interest in the client which can cause bentura interests.</span></div>
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<span style="background-color: white;"><span class="notranslate">b.</span> <span class="notranslate">have an employment relationship with the client, such as:</span></span></div>
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<span class="notranslate" style="background-color: white;">1) doubles as Key Management Personnel on the client;</span></div>
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<span class="notranslate" style="background-color: white;">2) has a Family Member who worked on the client as Key Management Personnel in the field of accounting and finance;</span></div>
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<span style="background-color: white;"><span class="notranslate">3) have a former colleague or professional employee of a public accounting firm that works on the client as Key Management Personnel in the field of accounting and finance, but after more than 1 (one) year working at a public accounting firm in question;</span><span class="notranslate">or</span></span></div>
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<span class="notranslate" style="background-color: white;">4) has a peer or professional employee of the Public Accountant who previously worked on the client as Key Management Personnel in the field of accounting and finance, except those concerned did not participate in the establishment of the client's audit of the Audit Period.</span></div>
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<span style="background-color: white;"><span class="notranslate">c.</span> <span class="notranslate">have a business relationship, directly or indirectly, a material with a client, or with key employees who work on the client, or the client's primary shareholder.</span> <span class="notranslate">A business relationship in this item does not include a business relationship in terms of accounting, public accounting firm, or People In Public Accounting Firm provides audit or non-audit services to the client, or the consumer of the goods or services of the client in order to support routine activities.</span></span></div>
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<span style="background-color: white;"><span class="notranslate">d.</span> <span class="notranslate">provide non-audit services to clients such as:</span></span></div>
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<span class="notranslate" style="background-color: white;">1) bookkeeping or other services related to the client's accounting records;</span></div>
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<span class="notranslate" style="background-color: white;">2) or financial statements;</span></div>
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<span class="notranslate" style="background-color: white;">3) financial information systems design and implementation;</span></div>
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<span class="notranslate" style="background-color: white;">4) appraisal or fairness opinion (fairness opinion);</span></div>
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<span class="notranslate" style="background-color: white;">5) actuarial;</span></div>
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<span class="notranslate" style="background-color: white;">6) internal audit;</span></div>
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<span class="notranslate" style="background-color: white;">7) management consulting;</span></div>
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<span class="notranslate" style="background-color: white;">8) human resource consulting;</span></div>
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<span class="notranslate" style="background-color: white;">9) tax consulting;</span></div>
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<span style="background-color: white;"><span class="notranslate">10) Investment Advisory and finance;</span> <span class="notranslate">or</span></span></div>
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<span class="notranslate" style="background-color: white;">11) any other services that may pose a conflict of interest</span></div>
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<span style="background-color: white;"><span class="notranslate">e.</span> <span class="notranslate">provide services or products to clients on the basis of Contingent Fee or commission, or receive a Contingent Fee or commission from the client.</span></span></div>
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<span class="notranslate" style="background-color: white;">4. Quality Control System</span></div>
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<span class="notranslate" style="background-color: white;">Public Accounting Firm shall have a quality control system with an adequate level of confidence that the public accounting firm or its employees can maintain an independent stance into account the size and nature of the practice of the Office of Public Accountant.</span></div>
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<span class="notranslate" style="background-color: white;">5. Limitation of Audit Assignment</span></div>
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<span style="background-color: white;"><span class="notranslate">a.</span> <span class="notranslate">Provision services general audit of the client's financial statements can only be done by a public accounting firm longest to five (5) consecutive fiscal year and the longest by an accountant for three (3) consecutive fiscal year.</span></span></div>
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<span style="background-color: white;"><span class="notranslate">b.</span> <span class="notranslate">Office of Public Accountants and Accountants can receive audit back to the client after three (3) financial years in a row did not audit the client.</span></span></div>
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<span style="background-color: white;"><span class="notranslate">c.</span> <span class="notranslate">Provisions referred to in paragraphs a and b above do not apply to the interim financial statements are audited for the benefit of the Public Offering.</span></span></div>
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<span class="notranslate" style="background-color: white;">6. Transitional Provisions</span></div>
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<span style="background-color: white;"><span class="notranslate">a.</span> <span class="notranslate">Public Accounting Firm that has provided audit services common to 5 (five) financial years in a row or more and still have audit engagements general for the financial year subsequent to the financial statements the client, at the time of entry into force of this regulation may only perform the engagement referred to 1 (one ) next fiscal year.</span></span></div>
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<span style="background-color: white;"><span class="notranslate">b.</span> <span class="notranslate">Accountant who has provided audit services common to the three (3) financial years in a row or more and still have audit engagements general for the financial year subsequent to the financial statements the client, at the time of entry into force of this regulation may only perform the engagement referred to 1 (one) year The next book.</span></span></div>
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<span class="notranslate" style="background-color: white;">7. Without prejudice to the criminal provisions in capital market, Bapepam may impose sanctions against any violation of this rule, including the party that caused the violation.</span></div>
Anonymoushttp://www.blogger.com/profile/02092929499282797452noreply@blogger.com0tag:blogger.com,1999:blog-7904296226808482383.post-9824426277636945332016-10-21T02:22:00.002-07:002016-10-21T02:22:29.949-07:00Code Of Accounting Prefession<div style="background-color: white; box-sizing: border-box; color: #252137; font-family: "Alegreya Sans", sans-serif; font-size: 16px; margin-bottom: 24px; text-align: justify;">
<span class="notranslate" style="box-sizing: border-box;">The code of ethics is defined as a common grip that binds each member, as well as acting sutu pattern that applies to every member of the profession.</span> <span class="notranslate" style="box-sizing: border-box;">The main reason the need for a high level of professional action by any profession is the need for public confidence on the quality of services provided by the profession, regardless of each - each individual who provides such services.</span></div>
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<span class="notranslate" style="box-sizing: border-box;">Ethics can be broadly defined as a set of moral principles or values.</span> <span class="notranslate" style="box-sizing: border-box;">Every organization has a set of values like that, even though we pay attention or do not pay attention to it explicitly.</span> <span class="notranslate" style="box-sizing: border-box;">The need for ethics in society is quite important, so many common ethical values incorporated into the legislation.</span></div>
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<span class="notranslate" style="box-sizing: border-box;">Ethical behavior is the foundation of modern civilization underlines the success of the functioning of virtually every aspect of society, from everyday family life to law, medicine, and business.</span> <span class="notranslate" style="box-sizing: border-box;">Ethics (ethically) refers to a system or code of conduct based on moral obligations which shows how an individual should behave in society.</span></div>
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<span class="notranslate" style="box-sizing: border-box;">Ethical behavior is also the foundation of modern professionalism.</span> <span class="notranslate" style="box-sizing: border-box;">Professionalism broadly defined, refers to the behavior, purpose, or qualities that characterize or characterize members of a profession or professional people.</span> <span class="notranslate" style="box-sizing: border-box;">The entire profession perilakuyang set rules or code defines ethical behavior for members of the profession.</span> <span class="notranslate" style="box-sizing: border-box;">Professional code of conduct consists of: Principles - principles, Code of Ethics, Interpretation of the Code of Ethics and Code of Ethics.</span></div>
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<span class="notranslate" style="box-sizing: border-box;">AICPA Code of Professional Conduct consists of two parts:</span></div>
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<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Principles of Professional Conduct (Principles of profesionnal Conduct);</span> <span class="notranslate" style="box-sizing: border-box;">declare acts - ideal behavior and conduct.</span></li>
<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Code of Conduct (Rules of Conduct);</span> <span class="notranslate" style="box-sizing: border-box;">establish minimum standards.</span></li>
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<span class="notranslate" style="box-sizing: border-box;">Six Principles of Professional Conduct:</span></div>
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<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Responsibilities: In carrying out its responsibilities as professionals, members must implement the professional judgment and morals in the whole family.</span></li>
<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Public interest: Members must accept the obligation to act in a way that will serve the public interest, honor the public trust, and demonstrate commitment to professionalism.</span></li>
<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Integrity: To maintain and broaden public confidence, members must implement all professional responsibilities with a sense of integrity.</span></li>
<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Objectivity and independence: Members must maintain objectivity and conflict-free assignment in the execution of professional responsibilities.</span></li>
<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Accuracy and precision: Members must observe technical standards and standards of professional conduct.</span></li>
<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">The scope and nature of the services: Members in public practice shall observe the principles of Professional Conduct in determining the scope and nature of the services to be provided.</span></li>
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<span class="notranslate" style="box-sizing: border-box;">IFAC CODE OF ETHICS</span></div>
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<span class="notranslate" style="box-sizing: border-box;">The code of ethics drawn up by SPAP is a code of ethics International Federations of Accountants (IFAC), which is translated, so this code is not a new thing then adjusted to IFAC, but adopted from the source of IFAC.</span> <span class="notranslate" style="box-sizing: border-box;">So there is no significant difference between the SAP and the IFAC code of ethics.</span> <span class="notranslate" style="box-sizing: border-box;">Adoption by the Council SPAP ethics is certainly in line with the mission of Indonesia's accountants did not champion.</span> <span class="notranslate" style="box-sizing: border-box;">Moreover, the mission of the International Federation of Accountants as the so-called constitution is to develop a global improvement accounting profession with harmonized standards so as to provide the highest quality service consistently to the public interest.</span> <span class="notranslate" style="box-sizing: border-box;">A member of IFAC and KAP should not set standards that are less precise than the rules in the code of conduct.</span> <span class="notranslate" style="box-sizing: border-box;">Professional accountants need to understand the differences in the rules and guidelines of several regional jurisdiction, unless prohibited by law or legislation</span></div>
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<span class="notranslate" style="box-sizing: border-box;">Fundamental Principles of Ethics IFAC:</span></div>
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<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">A professional accountant should act decisively and honest in all professional and business relationships.</span></li>
<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Seorag professional accountant should not allow bias, conflict of interest, or under penguruh others sehinggamengesampingkan business and professional judgment.</span></li>
<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Professional competence and prudence.</span> <span class="notranslate" style="box-sizing: border-box;">An accountant profesionalmempunyai duty to maintain professional knowledge and skills on an ongoing basis at a rate dipelukan to menjaminseorang client or employer receives competent professional services yangdidasarkan on development practices, legislation, and current techniques.</span><span class="notranslate" style="box-sizing: border-box;">Seorangakntan professionals must work diligently and follow professional standards thirsty work diligently and follow the standards profesionaldan accepted technique in providing professional services.</span></li>
<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">A professional accountant should respect kerhasiaaninformasi gained as a result of professional relationships should not be author of the bisnisserta any information to third parties without izinyng enar and specific, unless there are legal obligations or professional right to express them.</span></li>
<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Professional Conduct.</span> <span class="notranslate" style="box-sizing: border-box;">A professional accountant should comply with the law and relevant legislation and should avoid any action that dapatmendiskreditkan profession.</span></li>
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<span class="notranslate" style="box-sizing: border-box;">CODE IAI</span></div>
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<span class="notranslate" style="box-sizing: border-box;">The code of ethics is a system of norms, values and professional rules written expressly stating what is right and good, and what is not right and not good for the professionals.</span> <span class="notranslate" style="box-sizing: border-box;">Indonesian Institute of Accountants Code of Conduct is a code of conduct, ethical accountants in meeting their professional responsibilities</span></div>
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<span class="notranslate" style="box-sizing: border-box;">IAI-KASP ethical rules contains seven basic principles of ethical behavior of auditors and four other general guidelines with regard to the ethical behavior.</span> <span class="notranslate" style="box-sizing: border-box;">IAI seven core principles are:</span></div>
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<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Integrity</span></li>
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<span class="notranslate" style="box-sizing: border-box;">Integrity relates to the profession of auditors who can be trusted for upholding truth and honesty.</span><span class="notranslate" style="box-sizing: border-box;">Integrity is not only a form of honesty but also trustworthiness, act fairly and based on the actual situation.</span> <span class="notranslate" style="box-sizing: border-box;">This is demonstrated by the auditor when it raises personal excellence when providing professional services to the institution where the auditors' work and to auditannya.</span></div>
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<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">objectivity</span></li>
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<span class="notranslate" style="box-sizing: border-box;">Auditor objective is an impartial auditor so that the independence of the profession can be maintained.</span> <span class="notranslate" style="box-sizing: border-box;">In taking a decision or action, he may not act on the basis of prejudice or bias, conflict of interest, or the influence of others.</span> <span class="notranslate" style="box-sizing: border-box;">Objectivity is practiced when the auditor take decisions in its audit activities.</span> <span class="notranslate" style="box-sizing: border-box;">Auditor objective is the auditor who make decisions based on all available evidence, and not because of the influence or based on opinions or personal prejudice or pressure and influence of others.</span></div>
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<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Competence and Precautions</span></li>
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<span class="notranslate" style="box-sizing: border-box;">In order to provide quality audit services, the auditor must have and maintain competence and diligence.</span> <span class="notranslate" style="box-sizing: border-box;">For that auditors should always enhance the knowledge and expertise of the profession to the extent necessary to ensure that the institution where he works or audited can receive the benefits of the service profession based development practices, rules-danteknik latest techniques.</span><span class="notranslate" style="box-sizing: border-box;">Based on this basic principle, the auditor can only perform an audit if he has the necessary competence or using the help of experts who are competent to perform his duties satisfactorily.</span></div>
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<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">secrecy</span></li>
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<span class="notranslate" style="box-sizing: border-box;">Auditors should be able to maintain the confidentiality of information obtained in conducting the audit, although the overall audit process may be conducted openly and transparently.</span> <span class="notranslate" style="box-sizing: border-box;">The information is the property of the audited, for the auditor must obtain special approval if they want to express, unless their disclosure obligations for legislation.</span> <span class="notranslate" style="box-sizing: border-box;">This secrecy must be maintained until any time even when the auditor has stopped working at the office.</span> <span class="notranslate" style="box-sizing: border-box;">In principle, this confidentiality, auditors are prohibited from using the information in its possession for their own interests, for example, for financial gain.</span></div>
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<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">The principle of confidentiality does not apply in the following situations:</span></li>
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<span class="notranslate" style="box-sizing: border-box;">Disclosure permitted by the authorities, such as audited and the institution where she worked.</span> <span class="notranslate" style="box-sizing: border-box;">In this disclosure, the auditor should consider the interests of all parties, not only he, the audited, the institution, but also including other parties who may be affected by the disclosure of this information.</span></div>
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<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Accuracy of Acting</span></li>
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<span class="notranslate" style="box-sizing: border-box;">The auditor should be able to act consistent in maintaining the reputation of the profession and public sector institutions accounting profession and refrain from any actions that could discredit himself as a professional institution or a professional auditor.</span> <span class="notranslate" style="box-sizing: border-box;">Appropriate measures need to be promoted through leadership and exemplary.</span> <span class="notranslate" style="box-sizing: border-box;">If the auditor know of another auditor perform actions that are not true, then the auditor must take the steps necessary to protect the public, the profession, professional institutions, the institution where she worked and members of other professions from the actions of another auditor is not correct it.</span></div>
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<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Technical and professional standards</span></li>
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<span class="notranslate" style="box-sizing: border-box;">The auditor should conduct an audit in accordance with auditing standards applicable, which includes technical and professional standards relevant.</span> <span class="notranslate" style="box-sizing: border-box;">These standards are set by the Indonesian Institute of Accountants and the Government of the Republic of Indonesia.</span> <span class="notranslate" style="box-sizing: border-box;">In the audit of public agencies, there are also auditing standards they set and apply to auditors, including the rules of conduct established by the agency where he works.</span> <span class="notranslate" style="box-sizing: border-box;">In the event of any discrepancy and / or conflict between the auditing standards and rules of the profession with auditing standards and rules of the agency, then the problem is returned to the respective institutions and the rule standard setter.</span></div>
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<span class="notranslate" style="box-sizing: border-box;"><span style="box-sizing: border-box;">RULES AND INTERPRETATION OF ETHICS</span></span></div>
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<span class="notranslate" style="box-sizing: border-box;">Interpretation of Rules of Ethics is an interpretation issued by the Agency established by the Association after considering feedback from members, and other interested parties, as a guide in the application of ethics rules, without intended to limit the scope and application.</span> <span class="notranslate" style="box-sizing: border-box;">Statement of Professional Ethics that applies today can be used as Ethics Rules Interpretation and or until the issuance of a new interpretation of the rules and to replace it.</span></div>
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<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Ethics rules:</span></li>
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<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Independence, integrity, and Objectivity</span></li>
<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">General Standards and Accounting Principles</span></li>
<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Responsibilities to Clients</span></li>
<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Responsibilities to colleagues</span></li>
<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Responsibility and other practices</span></li>
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<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">interpretation of Ethics</span></li>
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<span class="notranslate" style="box-sizing: border-box;">In practice there is no ethical absolutes.</span> <span class="notranslate" style="box-sizing: border-box;">Ethical standards also vary depending on the social sebuahkomunitas, depending on culture, norms, and values embraced by the community.</span> <span class="notranslate" style="box-sizing: border-box;">Both the community in its form as a region, country, religion or community group.</span> <span class="notranslate" style="box-sizing: border-box;">There is no universal ethics.</span></div>
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<span class="notranslate" style="box-sizing: border-box;"><u style="box-sizing: border-box;">Outline of the Code of Ethics and Professional Conduct</u></span></div>
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<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Contribution to society and human welfare.</span></li>
<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Avoid hurting others.</span></li>
<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Be honest and trustworthy</span></li>
<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Be fair and do not discriminate against the values of equality, tolerance, respect for others, and the principles of equal justice in a set order.</span></li>
<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Property rights including the copyright and patent rights.</span></li>
<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Give proper credit for intellectual property.</span></li>
<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Respect the privacy of others</span></li>
<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Trust</span></li>
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<span class="notranslate" style="box-sizing: border-box;">INTERPRETATION OF RULES OF CONDUCT According to AICPA</span></div>
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<span class="notranslate" style="box-sizing: border-box;">Indonesian Institute of Accountants Code of Ethics is intended as a guide and rules for all members, whether practicing as a public accountant, worked in the corporate world, in government agencies, as well as in the world of education in the fulfillment of their professional responsibility rules.</span></div>
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<span class="notranslate" style="box-sizing: border-box;">The purpose of the accounting profession is fulfilling its responsibilities with the highest professional standards, reached the highest levels of performance, with an orientation to the public interest.</span> <span class="notranslate" style="box-sizing: border-box;">To achieve these objectives, there are four basic requirements that must be met, namely:</span></div>
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<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Society needs the credibility of information and information systems.</span></li>
<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Required individual who can clearly be identified by the service users.</span></li>
<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Quality of Services.</span> <span class="notranslate" style="box-sizing: border-box;">The presence of the belief that all services obtained from the accountant provided with the highest performance standards.</span></li>
<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Accountant service users should be able to feel confident that there is a framework of professional ethics underlying the provision of services by accountants.</span></li>
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<span class="notranslate" style="box-sizing: border-box;">Indonesian Institute of Accountants Code of Ethics consists of three parts:</span></div>
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<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Principles of Ethics</span></li>
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<span class="notranslate" style="box-sizing: border-box;">Ethical Principles provide a basic framework for Ethics Rules, which regulates the implementation of the provision of professional services by the member.</span></div>
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<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Ethics rules</span></li>
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<span class="notranslate" style="box-sizing: border-box;">Ethical Principles provide a basic framework for Ethics Rules, which regulates the implementation of the provision of professional services by the member.</span> <span class="notranslate" style="box-sizing: border-box;">Principles of Ethics was passed by Congress and apply to all members,</span></div>
<ol start="3" style="background-color: white; box-sizing: border-box; color: #252137; font-family: "Alegreya Sans", sans-serif; font-size: 16px; margin: 16px 0px; padding: 0px 0px 0px 40px;">
<li style="box-sizing: border-box; text-align: justify;"><span class="notranslate" style="box-sizing: border-box;">Interpretation of Ethics Rules</span></li>
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<span class="notranslate" style="box-sizing: border-box;">Ethics rules approved by the Meeting of the Association Members and only binds members of the Association concerned.</span></div>
Anonymoushttp://www.blogger.com/profile/02092929499282797452noreply@blogger.com0tag:blogger.com,1999:blog-7904296226808482383.post-50812109758450451432016-10-21T02:18:00.002-07:002016-10-21T02:18:35.336-07:00Ethical behavior in the Accounting Profession<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Public accounting profession produces a wide range of services to the people, namely service assurance, attestation services, and services nonassurance.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Service assurance is an independent professional services that improve the quality of information for decision makers.</span><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Attestation services consist of audit, inspection (examination), review, and agreed procedures (the agreed upon procedure).</span><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Attestation services is a statement of opinion, consideration of an independent and competent person on whether the assertion of an entity in accordance in all material respects, with the criteria established.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Nonassurance services are services produced by a public accountant in which he did not give an opinion, negative beliefs, a summary of findings, or other forms of belief.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Examples nonassurance services produced by the public accounting profession is a compilation services, taxation services, consulting services.</span></span></div>
<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">CPAs is a practicing accountant in a public accounting firm, which provides various types of services regulated under the Public Accountants Professional Standards, namely auditing, attestation, accounting and review, and consulting services.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Independent auditor is a public accountant who carry out audits of historical financial statements that provide audit services on the basis of auditing standards set forth in the Public Accountants Professional Standards.</span><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Indonesian Institute of Accountants Code of Conduct translated into Public Accountants Compartment Ethics to regulate the behavior of accountants who are members of IAI who practiced in the public accounting profession.</span></span></div>
<ol style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; list-style-image: initial; list-style-position: initial; margin: 0px 0px 22px 18px; outline: 0px; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><strong style="border: 0px; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">As the accounting profession and the Role of Accountants</strong></span></li>
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<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">The accounting profession is a profession that provides attestation or non attestation services to the public with limited code of conduct that exist.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Accounting as a profession have an obligation to ignore the interests of personal and professional ethics to follow predetermined.</span><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Obligations as a professional accountant has three obligations, namely;</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">competence, objectivity and prioritize integrity.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">What is meant by the accounting profession are all occupations that use skills in accounting, including field work public accountants, internal accountants who work on industrial companies, finance or trade, an accountant who worked in the government, and accountants sebagaipendidik.</span></span></div>
<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">In a narrow sense, the accounting profession is the scope of work performed by accountants as a public accountant that typically consists of the work of audit, accounting, tax and management consulting.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">The accounting profession is a profession that provides attestation or non attestation services to the public with limited code of conduct that exist.</span></span></div>
<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Accounting plays an important role in economic and social as every decision of a financial nature should be based on the accounting information.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">This situation makes the accounting as a profession that is needed existence within the business organization.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Special skills such as business data processing into computer-based information.</span><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Examining the financial and non-financial, material mastery of tax law are things that can provide more value for the accounting profession.</span><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">The development of the accounting profession in line with the type of accounting services required by people who are gradually increasing complexity.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Accountant degree is a professional degree a person with a weight that can be equated with other occupations.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">For example in law or engineering fields.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Broadly speaking, the accounting profession can be classified into 4 groups:</span></span></div>
<ol style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; list-style-image: initial; list-style-position: initial; margin: 0px 0px 22px 18px; outline: 0px; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Public Accountants (Public Accountants) is the independent accountant who beperan to provide his services on the basis of certain payments.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">A certified public accountant can perform the examination (audit), for example, the taxation services, management consulting services, and drafting services management system.</span></span></li>
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Accounting Intern (Internal Accountant) is an accountant who works in a company or organization.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Internal accountant is also called the company's accountants or management accountants.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">His job was to develop accounting systems, preparing financial reports to external parties, to prepare financial statements to corporate leaders, preparing budgets, handling tax matters and internal audit.</span></span></li>
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Government Accountants (Government Accountants) is an accountant who worked in government institutions, eg in the office of Financial and Development Supervisory Agency (BPKP), the Supreme Audit Agency (BPK).</span></li>
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Educators accountant is an accountant in charge of accounting education, conduct research and development of accounting, teaching, and develop accounting education curriculum in college.</span></li>
</ol>
<ol style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; list-style-image: initial; list-style-position: initial; margin: 0px 0px 22px 18px; outline: 0px; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><strong style="border: 0px; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">The types of existing Accounting Profession, among others:</strong></span></li>
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><strong style="border: 0px; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Certified Public Accountants</strong></span></li>
</ol>
<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Public accountant is the only accounting profession who provide independent audit services.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Namely providing services to inspect, analyze, and then give an opinion / assertions on the company's financial statements in accordance with generally acceptable accounting principles.</span></span></div>
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<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><strong style="border: 0px; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Management accountant</strong></span></li>
</ol>
<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Management accountants accounting profession is a regular duty or working in enterprises.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Management accountants tasked to prepare financial statements in the company.</span></span></div>
<ol start="3" style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; list-style-image: initial; list-style-position: initial; margin: 0px 0px 22px 18px; outline: 0px; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><strong style="border: 0px; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Accounting Educators</strong></span></li>
</ol>
<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Accountant accounting profession educator is a regular duty or work in educational institutions, such as the sebuh university or other educational institution.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Management accountants tasked with providing the teaching of accounting to the parties that need.</span></span></div>
<ol start="4" style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; list-style-image: initial; list-style-position: initial; margin: 0px 0px 22px 18px; outline: 0px; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><strong style="border: 0px; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Internal accountant</strong></span></li>
</ol>
<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">The internal auditor is the auditor who works at a company and therefore status as an employee of the company.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Audit tasks which do primarily intended to assist the management company where he worked.</span></span></div>
<ol start="5" style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; list-style-image: initial; list-style-position: initial; margin: 0px 0px 22px 18px; outline: 0px; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><strong style="border: 0px; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Consultants SIA / SIM</strong></span></li>
</ol>
<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">One profession or job that can be done by outside accountants whose main job is to provide consultations on various issues related to information systems in a perusahaan.Seorang Consultants SIA / SIM is required to be able to master the system of computerized technology in addition to master the science of accounting into daily meals ,</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Usually the services provided by consultants SIA / SIM only certain parties who use these services.</span></span></div>
<ol start="6" style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; list-style-image: initial; list-style-position: initial; margin: 0px 0px 22px 18px; outline: 0px; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><strong style="border: 0px; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Government Accountants</strong></span></li>
</ol>
<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Government Accountants is a professional accountant who worked in government agencies whose main duty conduct an examination of the financial liability presented by organizational units within the government or financial liability presented by organizational units within the government or financial accountability directed at the government.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Although there are many accountants who work in government agencies, but generally called a government accountant is an accountant who worked at the Financial Supervisory Agency and Division (BPKP) and the Supreme Audit Agency (BAPEKA), and the tax agency.</span></span></div>
<ol start="7" style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; list-style-image: initial; list-style-position: initial; margin: 0px 0px 22px 18px; outline: 0px; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><strong style="border: 0px; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Public expectations</strong></span></li>
</ol>
<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Public expectation is that in kemukaan response by the public about Yag ethics prevailing in the wider community.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">There are many responses circulating out there are positive and some are negative depending on a person who believes.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Because a sifatanya expectation is free but does not reduce ethics so that there is no limit so it's not too far off from the topic of his discussion.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">The people generally say as professional accountants in particular in the field of accounting.</span><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Because they have a skill that is more in the field than the layman so that people hope that the accountants can comply with the standards and values prevailing at the same time the environment of the accounting profession, so that people can rely on the belief in a given job.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">In this case, an accountant employed by an organization or KAP, there will be no statutory or contractual responsibility towards the owner of the company or publik.Walaupun Thus, as responsibilities on employers, public professional accountant mengekspektasikannya to defend the values of honesty, integrity , objectivity and pentingannya rights and responsibilities within the company.</span></span></div>
<ol style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; list-style-image: initial; list-style-position: initial; margin: 0px 0px 22px 18px; outline: 0px; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><strong style="border: 0px; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Ethical Principles of Accounting</strong></span></li>
</ol>
<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">The code of ethics of accountants Indonesia contains eight principles of ethics as follows: (Mulyadi, 2001: 53).</span></div>
<ol style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; list-style-image: initial; list-style-position: initial; margin: 0px 0px 22px 18px; outline: 0px; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><strong style="border: 0px; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Responsibility profession</strong></span></li>
</ol>
<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">In carrying out its responsibilities as professionals, each member must always use the moral and professional judgment in all the activities he does.</span></div>
<ol start="2" style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; list-style-image: initial; list-style-position: initial; margin: 0px 0px 22px 18px; outline: 0px; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><strong style="border: 0px; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Public Interest</strong></span></li>
</ol>
<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Each member is obliged to always act within the framework of public service, honor the public trust, and show commitment to the professionalism.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">The main interest of the accounting profession is to make users understand that accounting services accounting services performed at the highest achievement levels in accordance with the ethical requirements necessary to achieve the level of achievement.</span><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">And all members bind themselves to respect the public trust.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Public for the trust given to him, members must continually demonstrate their dedication to achieve a high level of professionalism.</span></span></div>
<ol start="3" style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; list-style-image: initial; list-style-position: initial; margin: 0px 0px 22px 18px; outline: 0px; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><strong style="border: 0px; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Integrity</strong></span></li>
</ol>
<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Integrity is an element of character that underlie the emergence of professional recognition.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Integrity is the quality of the underlying public trust and are a benchmark (benchmark) for the members in examining the decision.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Integrity requires a member to, among other things, being honest and forthright without sacrificing secret service recipients.</span></span></div>
<ol start="4" style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; list-style-image: initial; list-style-position: initial; margin: 0px 0px 22px 18px; outline: 0px; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><strong style="border: 0px; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">objectivity</strong></span></li>
</ol>
<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Each member should maintain objectivity and free from conflicts of interest in fulfilling their professional obligations.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Objectivity is a quality that gives value for services provided member.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">The principle of objectivity requires that members be fair, impartial, intellectually honest, not prejudiced or biased, and free from conflicts of interest or under the influence of others.</span></span></div>
<ol start="5" style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; list-style-image: initial; list-style-position: initial; margin: 0px 0px 22px 18px; outline: 0px; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><strong style="border: 0px; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Competence and Prudential Professionals</strong></span></li>
</ol>
<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Each member must carry out their professional services with caution, competence and diligence, and have an obligation to maintain professional knowledge and skill at the level required to ensure that clients or employers to benefit from the professional services and the most advanced techniques.</span></div>
<ol start="6" style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; list-style-image: initial; list-style-position: initial; margin: 0px 0px 22px 18px; outline: 0px; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><strong style="border: 0px; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">secrecy</strong></span></li>
</ol>
<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Each member shall respect the confidentiality of information obtained during professional services and should not be put on or disclose such information without consent, unless there is a right or a professional or legal obligation to disclose it.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">The public interest and the profession demands that professional standards relating to confidentiality defined that there are guidelines regarding the nature of nature and extent of the obligation of confidentiality as well as to the circumstances in which the information obtained during professional services can or should be disclosed.</span></span></div>
<ol start="7" style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; list-style-image: initial; list-style-position: initial; margin: 0px 0px 22px 18px; outline: 0px; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><strong style="border: 0px; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Professional Conduct</strong></span></li>
</ol>
<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Each member should behave consistent with the good reputation of the profession and avoid actions that may discredit the profession.</span><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">The obligation to avoid behavior that could discredit the profession must be met by the members as a manifestation of its responsibility to the recipient of services, third-party, other members, staff, employers and the general public.</span></span></div>
<ol start="8" style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; list-style-image: initial; list-style-position: initial; margin: 0px 0px 22px 18px; outline: 0px; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><strong style="border: 0px; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Technical standards</strong></span></li>
</ol>
<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Each member should carry out professional services in accordance with the technical standards and the relevant professional standards.</span><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">In accordance with his expertise and with caution, members have an obligation to carry out the assignment of service recipients during the assignment in line with the principles of integrity and objectivity.</span><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Technical standards and professional standards that must be adhered member is a standard issued by the Indonesian Institute of Accountants.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">International Federation of Accountants, regulatory bodies, and the setting of relevant legislation.</span></span></div>
<ol style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; list-style-image: initial; list-style-position: initial; margin: 0px 0px 22px 18px; outline: 0px; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><strong style="border: 0px; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Role of Ethics In Accounting Profession</strong></span></li>
</ol>
<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Any profession that provides services to the community needs the trust of the communities it serves.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Public confidence in the quality of public accounting services would be higher, if the profession is to apply high quality standards for the implementation of professional work carried out by members of the profession.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Public accounting profession has a role for the community that provide information and improve the quality of information produced for the public / decision makers.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">One of the fundamental characteristics of the accounting profession, which are extremely important services for the community, the nation's devotion to the community, and commitment to high moral and professionalism.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Society / decision makers often require to obtain the services of an accountant with high quality standards.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Therefore, the accounting profession sets technical standards or ethical standards that should be used as a guide by accountants, who officially becomes the main members of the profession, in carrying out professional duties.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">In this the ethical standards required for the accounting profession as an accountant position as the confidence in the face of the possibility of conflicts of interest and independence of an accountant is needed as public confidence in the information.</span></span></div>
<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Ethics rules Compartment Public Accountants is a professional ethics for accountants who practice as a public accountant Indonesia.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Ethics rules Compartment Public Accountants sourced from Ethical Principles established by the Indonesian Institute of Accountants.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">In konggresnya 1973, the Indonesian Institute of Accountants (IAI) for the first time establish a code of ethics for professional accountants.</span><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Indonesian Institute of Accountants Code of Ethics consists of three parts:</span></span></div>
<ol style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; list-style-image: initial; list-style-position: initial; margin: 0px 0px 22px 18px; outline: 0px; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Principles of Ethics</span></li>
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Ethics rules</span></li>
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Interpretation of Ethics Rules</span></li>
</ol>
<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Ethical Principles provide a basic framework for Ethics Rules, which regulates the implementation of the provision of professional services by the member.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Principles of Ethics was passed by Congress and apply to all members, while the Ethics Rules passed by the Association Members Meeting and only binds members of the Association concerned.</span></span></div>
<ol style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; list-style-image: initial; list-style-position: initial; margin: 0px 0px 22px 18px; outline: 0px; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><strong style="border: 0px; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Ethical behavior in Providing Services Public Accountant</strong></span></li>
</ol>
<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Community, creditors and investors expect a free vote and the impartiality of the information presented in the financial statements by management of the company.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Public accounting profession produces a wide range of services for the community, among others:</span></span></div>
<ol style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; list-style-image: initial; list-style-position: initial; margin: 0px 0px 22px 18px; outline: 0px; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Service assurance is an independent professional services that improve the quality of information for decision makers.</span></li>
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Attestation services consist of audit, inspection <em style="border: 0px; font-family: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">(examination),</em>review, and agreed procedures <em style="border: 0px; font-family: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">(the agreed upon procedure).</em></span></li>
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Attestation services is a statement of opinion, consideration of an independent and competent person on whether the assertion of an entity in accordance in all material respects and criteria established.</span></li>
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Non-assurance services are services produced by a public accountant who did not give an opinion, negative beliefs, a summary of findings, or other forms of belief.</span></li>
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<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Every public accountant as the members of the Indonesian Institute of Accountants and professional staff (both are members of Certified and non-members IICPA) working on a Public Accounting Firm (KAP) should apply Ethics Rules Compartment public accountant or now referred to as the Code of Professional Ethics of Certified Public Accountants in carrying out his duties as a service provider.</span><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Indonesian Institute of Accountants Code of Ethics is intended as a guide and rules for all members, whether practicing as a public accountant, worked in the corporate world, in government agencies, as well as in the world of education in fulfilling their professional responsibilities.</span></span></div>
<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><strong style="border: 0px; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Indonesian Institute of Accountants Code of Ethics consists of three parts:</strong></span></div>
<ol style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; list-style-image: initial; list-style-position: initial; margin: 0px 0px 22px 18px; outline: 0px; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Principles of Ethics, provides the basic framework for Ethics Rules, which regulates the implementation of the provision of professional services by the member.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Principles of Ethics was passed by Congress and apply to all members.</span></span></li>
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Ethics rules, endorsed by the Association Member Meeting and only binds members of the Association concerned.</span></li>
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Interpretation of Rules of Ethics, an interpretation issued by the Agency established by the Association after considering feedback from members, and other interested parties, as a guide in the application of ethics rules, without intended to limit the scope and application.</span></li>
</ol>
<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">The companies in a developing country such that it does not just need the capital from its owners, but began to require capital from lenders, and if it arises various companies form limited liability company whose capital comes from the community, public accounting firm start is required and develop.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Of the public accounting profession is public creditors and investors expect an impartial independent assessment of the information presented in the financial statements by management of the company.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Public accounting profession produces a wide range of services to the people, namely service assurance, attestation services, and services nonassurance.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Service assurance is an independent professional services that improve the quality of information for decision makers.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Attestation services consist of audit, inspection (examination), review, and agreed procedures (the agreed upon procedure).</span></span></div>
<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Attestation services is a statement of opinion, consideration of an independent and competent person on whether the assertion of an entity in accordance in all material respects, with the criteria established.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Nonassurance services are services produced by a public accountant in which he did not give an opinion, negative beliefs, a summary of findings, or other forms of belief.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Examples nonassurance services produced by the public accounting profession is a compilation services, taxation services, consulting services.</span></span></div>
<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">In general auditing is a systematic process to obtain and evaluate evidence objectively about the state of economic events, with the aim to establish the level of concordance between the statement with the established criteria, as well as the delivery of the results to the user concerned.</span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">The terms of the independent auditor, auditing is an objective examination of the financial statements of a company or other organization with the goal to determine whether the financial statements present fairly the financial condition and results of operations of the company or organization.</span></span></div>
<div style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; margin-bottom: 22px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Public accounting profession is responsible for raising the level of reliability of the financial statements of these companies, so that the financial community obtain reliable financial information as a basis for deciding the allocation of economic resources.</span></div>
<ol style="border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; list-style-image: initial; list-style-position: initial; margin: 0px 0px 22px 18px; outline: 0px; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><strong style="border: 0px; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Values Ethics vs Engineering Accounting / Auditing</strong></span></li>
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Integrity: Each of the actions and words showed his profession perpetrators of transparency, honesty and consistent.</span></li>
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Cooperation: Having the ability to work alone or in teams.</span></li>
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Innovation: Actors profession is able to add value to the customer and work processes with the new method.</span></li>
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Simplicity: Actors profession is able to provide solutions to any problems that arise, and complex problem becomes simpler.</span></li>
</ol>
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<div style="-webkit-text-stroke-width: 0px; border: 0px; color: #4a4a49; font-family: Verdana, sans-serif; font-size: 13px; font-style: normal; font-variant-caps: normal; font-variant-ligatures: normal; font-weight: normal; letter-spacing: normal; margin: 0px 0px 22px; orphans: 2; outline: 0px; padding: 0px; text-align: justify; text-indent: 0px; text-transform: none; vertical-align: baseline; white-space: normal; widows: 2; word-spacing: 0px;">
<span class="notranslate" style="background-color: white; border: 0px; font-family: inherit; font-size: 13px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Accounting techniques (accounting technique) are specific rules derived from the principles that explain transaction accounting transactions and events specific events faced by the accounting entity.</span></div>
Anonymoushttp://www.blogger.com/profile/02092929499282797452noreply@blogger.com0tag:blogger.com,1999:blog-7904296226808482383.post-23078773627825433392016-10-21T02:11:00.003-07:002016-10-21T02:16:31.365-07:00Etichal Governance<div style="color: #444444; font-family: Arial, Helvetica, sans-serif; font-size: 13px; line-height: 1.385; margin-bottom: 18px; padding: 0px;">
<span style="background-color: white;"><span class="notranslate">In a broad sense: Government is an act carried out by Badab ruled that the legislative, executive, and judiciary in suaru countries in achieving the objectives of the country.</span> <span class="notranslate">While in the narrow sense: Government is ruled deeds done by the executive branch and its staff in achieving the objectives of the state.</span></span></div>
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<span class="notranslate" style="background-color: white;">According to <strong><em>Offe,</em></strong> Government is the result of an administrative action in many fields, not just the result of the implementation of the government's task to implement the legislation but rather the result of joint activities between government agencies with each <em>client.</em></span></div>
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<span class="notranslate" style="background-color: white;"><strong><em>TYPES OF SYSTEMS OF GOVERNMENT</em></strong></span></div>
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<li style="margin: 5px 0px; padding: 0px;"><span class="notranslate" style="background-color: white;">Parliamentary System of Government is dimna parliamentary system of government or legislative bodies have an important role in the government.</span></li>
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<span class="notranslate" style="background-color: white;"><strong><em>Traits or characteristics of parliamentary rule as follows:</em></strong></span></div>
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<li style="margin: 5px 0px; padding: 0px;"><span class="notranslate" style="background-color: white;">King, queen or a president as head of state does not have the power of government.</span></li>
<li style="margin: 5px 0px; padding: 0px;"><span class="notranslate" style="background-color: white;">The head of government is the prime minister</span></li>
<li style="margin: 5px 0px; padding: 0px;"><span class="notranslate" style="background-color: white;">Parliament is the only institution whose members are directly elected people through general elections.</span></li>
<li style="margin: 5px 0px; padding: 0px;"><span class="notranslate" style="background-color: white;">The Executive is a cabinet responsible to the legislature or parliament.</span></li>
<li style="margin: 5px 0px; padding: 0px;"><span class="notranslate" style="background-color: white;">When the parliament issued a no-confidence motion to the particular minister or all the cabinet ministers must submit his mandate to the head of state.</span></li>
<li style="margin: 5px 0px; padding: 0px;"><span class="notranslate" style="background-color: white;">In a two-party system designated to form a cabinet segali gus as prime minister is the chairman of political party election winner.</span></li>
<li style="margin: 5px 0px; padding: 0px;"><span class="notranslate" style="background-color: white;">In a multi-party system formation in the coalition cabinet formed a cabinet and got the confidence of parliament.</span></li>
<li style="margin: 5px 0px; padding: 0px;"><span class="notranslate" style="background-color: white;">In the event of a dispute between the cabinet to the parliament, the cabinet considers the head of state is right then the parliament was dissolved by the head of state.</span></li>
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<li style="margin: 5px 0px; padding: 0px;"><span class="notranslate" style="background-color: white;"><strong>Cultural Importance of Ethics</strong></span></li>
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<span style="background-color: white;"><span class="notranslate">The general opinion in the business that the company reflects the personality of its leader.</span> <span class="notranslate">The relationship between the CEO of the company culture is the basis of ethics.</span> <span class="notranslate">If the company should be ethical, top management must be ethical in all actions and words.</span> <span class="notranslate">Top management to lead by example.</span> <span class="notranslate">This behavior is ethical culture.</span></span></div>
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<span style="background-color: white;"><span class="notranslate">How to apply ethical culture?</span> <span class="notranslate">The task of top management is to ensure that the ethical concept spread throughout the organization, through all levels and touch all employees.</span> <span class="notranslate">This is achieved through the method of three layers, namely:</span></span></div>
<ul style="color: #444444; font-family: Arial, Helvetica, sans-serif; font-size: 13px; list-style: none; margin: 0px 0px 10px 10px; padding: 0px;">
<li style="background-attachment: initial; background-clip: initial; background-image: url("/wp-content/themes/pub/titan/images/list-item.gif"); background-origin: initial; background-position: 0px 0.3em; background-repeat: no-repeat; background-size: initial; display: block; margin: 5px 0px; padding: 0px 0px 0px 17px;"><span style="background-color: white;"><span class="notranslate">Setting a company credo.</span> <span class="notranslate">Is a concise statement of the ethical values that upheld the company, which informed people and organizations both inside and outside the company.</span></span></li>
<li style="background-attachment: initial; background-clip: initial; background-image: url("/wp-content/themes/pub/titan/images/list-item.gif"); background-origin: initial; background-position: 0px 0.3em; background-repeat: no-repeat; background-size: initial; display: block; margin: 5px 0px; padding: 0px 0px 0px 17px;"><span style="background-color: white;"><span class="notranslate">Establish an ethics program.</span> <span class="notranslate">A system consisting of a variety of activities designed to direct the employee in performing the first layer.</span> <span class="notranslate">Eg orientation meetings for new staff and auditing ethics.</span></span></li>
<li style="background-attachment: initial; background-clip: initial; background-image: url("/wp-content/themes/pub/titan/images/list-item.gif"); background-origin: initial; background-position: 0px 0.3em; background-repeat: no-repeat; background-size: initial; display: block; margin: 5px 0px; padding: 0px 0px 0px 17px;"><span style="background-color: white;"><span class="notranslate">Establish a code of conduct.</span> <span class="notranslate">Each company has a code of ethics respectively.</span><span class="notranslate">Sometimes these codes are adapted from the code of conduct of certain industries.</span></span></li>
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<ol start="3" style="color: #444444; font-family: Arial, Helvetica, sans-serif; font-size: 13px; list-style-image: initial; list-style-position: inside; margin: 5px 0px 5px 10px; padding: 0px;">
<li style="margin: 5px 0px; padding: 0px;"><span class="notranslate" style="background-color: white;"><strong>Developing Ethical Corporate Structure</strong></span></li>
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<span style="background-color: white;"><span class="notranslate">Building a corporate entity and set targets.</span> <span class="notranslate">At that moment need the moral principles of ethics into the overall business activities implemented in both corporate entities, establish business goals, build a network with interested parties <em>(stakeholders)</em> as well as in the process of self-development of the businesses themselves.</span> <span class="notranslate">This implementation is expected to ethics can be the "conscience" in business processes in order to obtain an ethical business activity and have a heart, not just a mere profit-seeking, but also caring for the environment, society, and the interested parties<em>(stakeholders).</em></span></span></div>
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<li style="margin: 5px 0px; padding: 0px;"><span class="notranslate" style="background-color: white;"><strong>Code of Corporate Conduct</strong></span></li>
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<span style="background-color: white;"><span class="notranslate"><em>Code of Conduct is the company's internal guidelines containing Value Systems, Business Ethics, Work Ethics, Commitment, as well as the enforcement of the regulations for the individual companies in conducting business, and other activities and interact with stakeholders.</em></span> <span class="notranslate"><em>One example of a company that is implementing the code of corporate conduct (corporate code of conduct) are as follows:</em></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><em>Socialization and Workshop.</em></span> <span class="notranslate"><em>Socialization activities especially for officials has been implemented with the expectation that all employees of PT Nindya Karya (Persero) to know and be aware of the conditions governing the activities of the management level and above based on documents that have been distributed, both at head office, the Division and to the entire region.</em></span></span></div>
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<span style="background-color: white;"><span class="notranslate"><em>To evaluate the initial stage (Diagnostic Assessment) and the preparation of guidelines.</em></span> <span class="notranslate"><em>Code of Good Corporate Governance drawn up with the guidance of Tim BPKP and was inaugurated on May 30, 2005.</em></span></span></div>
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<span class="notranslate" style="background-color: white;"><em>The Principles of Good Corporate Governance in PT Nindya Karya (Persero) is as follows:</em></span></div>
<ul style="color: #444444; font-family: Arial, Helvetica, sans-serif; font-size: 13px; list-style: none; margin: 0px 0px 10px 10px; padding: 0px;">
<li style="background-attachment: initial; background-clip: initial; background-image: url("/wp-content/themes/pub/titan/images/list-item.gif"); background-origin: initial; background-position: 0px 0.3em; background-repeat: no-repeat; background-size: initial; display: block; margin: 5px 0px; padding: 0px 0px 0px 17px;"><span class="notranslate" style="background-color: white;"><em>Decision sourced from the corporate culture, ethics, values, systems, corporate work procedures, policies and organizational structure.</em></span></li>
<li style="background-attachment: initial; background-clip: initial; background-image: url("/wp-content/themes/pub/titan/images/list-item.gif"); background-origin: initial; background-position: 0px 0.3em; background-repeat: no-repeat; background-size: initial; display: block; margin: 5px 0px; padding: 0px 0px 0px 17px;"><span class="notranslate" style="background-color: white;"><em>Pushing for the development of the company, managing resources effectively and efficiently.</em></span></li>
<li style="background-attachment: initial; background-clip: initial; background-image: url("/wp-content/themes/pub/titan/images/list-item.gif"); background-origin: initial; background-position: 0px 0.3em; background-repeat: no-repeat; background-size: initial; display: block; margin: 5px 0px; padding: 0px 0px 0px 17px;"><span class="notranslate" style="background-color: white;"><em>Encourage and support corporate accountability to shareholders and other stakeholders.</em></span></li>
</ul>
<div style="color: #444444; font-family: Arial, Helvetica, sans-serif; font-size: 13px; line-height: 1.385; margin-bottom: 18px; padding: 0px;">
<span class="notranslate" style="background-color: white;"><em>In implementing the Good Corporate Governance, instruments are needed that support, as follows:</em></span></div>
<ul style="color: #444444; font-family: Arial, Helvetica, sans-serif; font-size: 13px; list-style: none; margin: 0px 0px 10px 10px; padding: 0px;">
<li style="background-attachment: initial; background-clip: initial; background-image: url("/wp-content/themes/pub/titan/images/list-item.gif"); background-origin: initial; background-position: 0px 0.3em; background-repeat: no-repeat; background-size: initial; display: block; margin: 5px 0px; padding: 0px 0px 0px 17px;"><span class="notranslate" style="background-color: white;"><em>Code of Corporate Governance (Code of Corporate Governance), guidelines for interaction between the organs of the Company as well as other stakeholders.</em></span></li>
<li style="background-attachment: initial; background-clip: initial; background-image: url("/wp-content/themes/pub/titan/images/list-item.gif"); background-origin: initial; background-position: 0px 0.3em; background-repeat: no-repeat; background-size: initial; display: block; margin: 5px 0px; padding: 0px 0px 0px 17px;"><span class="notranslate" style="background-color: white;"><em>Code of Conduct (Code of Ethical Conduct), guidelines for creating a harmonious working relationship between the Company and its Employees.</em></span></li>
<li style="background-attachment: initial; background-clip: initial; background-image: url("/wp-content/themes/pub/titan/images/list-item.gif"); background-origin: initial; background-position: 0px 0.3em; background-repeat: no-repeat; background-size: initial; display: block; margin: 5px 0px; padding: 0px 0px 0px 17px;"><span class="notranslate" style="background-color: white;"><em>Board Manual, Guidelines for the Commissioners and the Board of Directors that includes Membership, Duties, Obligations, Privileges and Rights, Council, working relationships between the Commissioner with the Board of Directors and Operational Best Practice guides.</em></span></li>
<li style="background-attachment: initial; background-clip: initial; background-image: url("/wp-content/themes/pub/titan/images/list-item.gif"); background-origin: initial; background-position: 0px 0.3em; background-repeat: no-repeat; background-size: initial; display: block; margin: 5px 0px; padding: 0px 0px 0px 17px;"><span class="notranslate" style="background-color: white;"><em>Risk Management System, include Principles of Risk Management and Implementation.</em></span></li>
<li style="background-attachment: initial; background-clip: initial; background-image: url("/wp-content/themes/pub/titan/images/list-item.gif"); background-origin: initial; background-position: 0px 0.3em; background-repeat: no-repeat; background-size: initial; display: block; margin: 5px 0px; padding: 0px 0px 0px 17px;"><span class="notranslate" style="background-color: white;"><em>An Auditing Committee Contract - arranges the Organization and Management of the Auditing Committee along with its Scope of Work.</em></span></li>
<li style="background-attachment: initial; background-clip: initial; background-image: url("/wp-content/themes/pub/titan/images/list-item.gif"); background-origin: initial; background-position: 0px 0.3em; background-repeat: no-repeat; background-size: initial; display: block; margin: 5px 0px; padding: 0px 0px 0px 17px;"><span class="notranslate" style="background-color: white;"><em>Audit Committee Charter, set on Organization and Procedure of the Audit Committee and the Scope of Duties.</em></span></li>
</ul>
<ol start="5" style="color: #444444; font-family: Arial, Helvetica, sans-serif; font-size: 13px; list-style-image: initial; list-style-position: inside; margin: 5px 0px 5px 10px; padding: 0px;">
<li style="margin: 5px 0px; padding: 0px;"><span class="notranslate" style="background-color: white;"><strong>Evaluation of the Corporate Conduct Code</strong></span></li>
</ol>
<div style="color: #444444; font-family: Arial, Helvetica, sans-serif; font-size: 13px; line-height: 1.385; margin-bottom: 18px; padding: 0px;">
<span style="background-color: white;"><span class="notranslate">The evaluation of the code of corporate behavior to do with the evaluation of the initial phase (Diagnostic Assessment) and the preparation of guidelines.</span> <span class="notranslate">Code of Good Corporate Governance drawn up with the guidance of Tim BPKP and was inaugurated on May 30, 2005.</span></span></div>
Anonymoushttp://www.blogger.com/profile/02092929499282797452noreply@blogger.com0tag:blogger.com,1999:blog-7904296226808482383.post-1342869383998659412016-10-21T02:11:00.002-07:002016-10-21T02:12:00.707-07:00Behavioural Ethics in Business<div class="MsoNormal" style="text-align: justify;">
Business ethics issues related to the assessment of the
activities and business conduct which refers to the truth or honesty seeks
(business). Truth is meant here is the ethical standards that are
generally accepted and recognized principles by the public, companies and
individuals. The Company believes the principles of good business is
ethical business, namely business with superior performance and continuous run
by obeying the rules of ethics in accordance with applicable laws and
regulations.<o:p></o:p></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b>Factors influencing ethical behavior in business, namely:</b><o:p></o:p></div>
<div class="MsoNormal" style="text-align: justify;">
<b><br /></b></div>
<ol start="1" style="margin-top: 0in;" type="1">
<li class="MsoNormal" style="text-align: justify;">Organizational
culture<o:p></o:p></li>
</ol>
<div class="MsoNormal" style="text-align: justify;">
Covers organizational culture management attitude towards
employees, empowerment granted to employees. Positive words were spoken
managers can help employees be more productive and happier, while negative
words can lead to dissatisfaction of employees, absences and even works other
irregularities.<o:p></o:p></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<ol start="2" style="margin-top: 0in;" type="1">
<li class="MsoNormal" style="text-align: justify;">Local
Economy<o:p></o:p></li>
</ol>
<div class="MsoNormal" style="text-align: justify;">
If employees get a lot of work and a great income then they
will be happy to further improve their performance, whereas if tinggat
unemployment increases, there will be a sense of inner kecemasa employees so
that it can interfere with the quality of their performance ratings even up
irregularities.<o:p></o:p></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<ol start="3" style="margin-top: 0in;" type="1">
<li class="MsoNormal" style="text-align: justify;">The
company's reputation in the Community<o:p></o:p></li>
</ol>
<div class="MsoNormal" style="text-align: justify;">
If a company is deemed good prospects to generate a lot of
goodwill that the employees' behavior will be like that as they become
expectations of its suppliers and customers. Meanwhile, companies that are
considered cheating, it is likely that the behavior of its employees are
considered as well.<o:p></o:p></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<ol start="4" style="margin-top: 0in;" type="1">
<li class="MsoNormal" style="text-align: justify;">Competition
in the Industry<o:p></o:p></li>
</ol>
<div class="MsoNormal" style="text-align: justify;">
In a stable industry where no problem attracting new
customers, employees are not motivated to put aside their internal ethics to
pursue the money.<o:p></o:p></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b>Interrelatedness dependence between business and community</b><o:p></o:p></div>
<div class="MsoNormal" style="text-align: justify;">
<b><br /></b></div>
<div class="MsoNormal" style="text-align: justify;">
Companies that constitute the business environment is also
an organization that has a structure yag clear enough in its management. there
is a lot of interaction between individuals and institutions involved in it. Thus
propensity for conflict and opening of fraud is likely. both at management
level or personal in each team and the company's relationship with the
surrounding environment. for it turned out to be necessary as ethics would
control policy, in the interest of the company itself. The obligation of
the company is pursuing a variety of long-term goals that are good for society.<o:p></o:p></div>
<div class="MsoNormal" style="text-align: justify;">
Here are some of the interrelatedness of dependency
relationship between business and society.<o:p></o:p></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<ul style="margin-top: 0in;" type="disc">
<li class="MsoNormal" style="text-align: justify;">The
relationship between business and customer / consumer<o:p></o:p></li>
</ul>
<div class="MsoNormal" style="text-align: justify;">
The relationship between business and langgananya is most
often committed relationship, therefore, businesses must maintain ethics
pergaulanya well. The interaction with this subscription may be mentioned
here for example:<o:p></o:p></div>
<div class="MsoNormal" style="text-align: justify;">
Different packaging makes the consumer is difficult to
distinguish or conduct a price comparison of the products.<o:p></o:p></div>
<div class="MsoNormal" style="text-align: justify;">
Wrap or packaging makes the consumer can not know the
contents therein,<o:p></o:p></div>
<div class="MsoNormal" style="text-align: justify;">
Provision of services and especially the warranty is an
action that is ethical for a business.<o:p></o:p></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<ul style="margin-top: 0in;" type="disc">
<li class="MsoNormal" style="text-align: justify;">Relations
with employees<o:p></o:p></li>
</ul>
<div class="MsoNormal" style="text-align: justify;">
Managers are generally always holds to advance his business
often have to deal with ethical relationships with employees. Businesses
with employees association includes several things: Withdrawal (recruitment),
training (training), promotion or advancement, Transfers, demotions (demotion)
or lay-off or dismissal / layoff (layoffs).<o:p></o:p></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<ul style="margin-top: 0in;" type="disc">
<li class="MsoNormal" style="text-align: justify;">Relations
between business<o:p></o:p></li>
</ul>
<div class="MsoNormal" style="text-align: justify;">
This relationship is a relationship between one company with
another company. This could happen relationships between the company and
its competitors, wholesalers, retailers, sole agents and distributors.<o:p></o:p></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<ul style="margin-top: 0in;" type="disc">
<li class="MsoNormal" style="text-align: justify;">Investor
Relations<o:p></o:p></li>
</ul>
<div class="MsoNormal" style="text-align: justify;">
Limited liability companies and especially those that will
be or have been "going public" must keep giving good information and
honest business to the insvestor or prospective investors. prospects of
the companies that go public. Do not let happen any manipulation or
deception of the information on this case.<o:p></o:p></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<ul style="margin-top: 0in;" type="disc">
<li class="MsoNormal" style="text-align: justify;">Relationships
with Financial Institutions<o:p></o:p></li>
</ul>
<div class="MsoNormal" style="text-align: justify;">
Relationships with financial institutions, especially the
tax is generally a social relationship that are financial<o:p></o:p></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b>Concern businesses to ethics</b><o:p></o:p></div>
<div class="MsoNormal" style="text-align: justify;">
<b><br /></b></div>
<div class="MsoNormal" style="text-align: justify;">
Businesspersons are required to be concerned with the state
of society, not only in the form of "money" by making a donation, but
more complex. This means that as an example of an opportunity that is
owned by businesses to sell at a high price level when the excess demand should
be the care and concern for businesses to not seize this opportunity to reap
profits doubled. So, in a state of excess demand businesses should be able
to develop and manifest the attitude of responsibility towards the surrounding
society. Social responsibility can be in the form of concern for the
surrounding community, especially in terms of education, health, provision of
skills training, etc. In creating business ethics, there are several
things to consider, among others are<o:p></o:p></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<ol start="1" style="margin-top: 0in;" type="1">
<li class="MsoNormal" style="text-align: justify;">That <b>self-control,</b> business
agents and the parties concerned are able to control themselves each to
gain nothing from anyone and in any form. In addition, businesses
themselves do not benefit by way of cheating and suppress others and use
the profits by way of cheating and menakan other parties and use those
profits despite the advantage it is right for the business, but their use should
also pay attention to the condition of the surrounding community. This
is the business ethics "ethical".<o:p></o:p></li>
</ol>
<ol start="2" style="margin-top: 0in;" type="1">
<li class="MsoNormal" style="text-align: justify;"><b>The
development of social responsibility (social responsibility).</b>Businesspeople
here are required to be concerned with the state of society, not only in
the form of "money" by making a donation, but more complex. This
means that as an example of an opportunity that is owned by businesses to
sell at a high price level when the excess demand should be the care and
concern for businesses to not seize this opportunity to reap profits
doubled. So, in a state of excess demand businesses should be able to
develop and manifest the attitude of responsibility towards the
surrounding community.<o:p></o:p></li>
</ol>
<ol start="3" style="margin-top: 0in;" type="1">
<li class="MsoNormal" style="text-align: justify;"><b>Maintaining
identity and not easy to be swayed</b> by the rapid development of
information and technology does not mean that business ethics anti
development of information and technology, but the information and the
technology must be harnessed to improve the care for the weak and not to
miss the culture of due to transformation of information and technology.<o:p></o:p></li>
</ol>
<ol start="4" style="margin-top: 0in;" type="1">
<li class="MsoNormal" style="text-align: justify;"><b>Create
a healthy competition.</b> Competition in the business world need to
improve efficiency and quality, but the competition does not kill the
weak, and vice versa, there should be a common thread that closely between
big business and the middle and lower class, so that the development of
large enterprises are able to provide a spread effect to the development
of surrounding areas. For that to create competition there should be
a balanced forces in the business world.<o:p></o:p></li>
</ol>
<ol start="5" style="margin-top: 0in;" type="1">
<li class="MsoNormal" style="text-align: justify;"><b>Applying
the concept of "sustainable development"</b> Businesses
should not think of profit only in the present, but needs to think about
how the situation in the future. Based businesses is clearly required
not her "exploitation" and the current state of the environment
is now as much as possible without considering the environment and
circumstances in the future despite the present moment is an opportunity
to earn huge profits.<o:p></o:p></li>
</ol>
<ol start="6" style="margin-top: 0in;" type="1">
<li class="MsoNormal" style="text-align: justify;"><b>Avoid
properties 5K (note, collusion, Connection, Collusion and Commission)</b> If
businesses have been able to avoid this kind of attitude, we are sure not
going to happen again what is called corruption, manipulation and all
forms of game cheating in the business world or the various cases that
polluted the name of the nation.<o:p></o:p></li>
</ol>
<ol start="7" style="margin-top: 0in;" type="1">
<li class="MsoNormal" style="text-align: justify;"><b>Being
able to express true it really</b> means, if businesses it is not
reasonable to accept credit (as an example) because the requirements can
not be met, do not use the "note" of the "connection"
and perform "collusion" with the wrong data. Also, do not
force yourself to hold the "collusion" and provide a
"commission" to the relevant parties.<o:p></o:p></li>
</ol>
<div class="MsoNormal" style="text-align: justify;">
<b>Developments In Business Ethics</b><o:p></o:p></div>
<div class="MsoNormal" style="text-align: justify;">
<b><br /></b></div>
<div class="MsoNormal" style="text-align: justify;">
Following the development of business ethics</div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
1. Formerly
situation </div>
<div style="text-align: justify;">
At the beginning of the history of philosophy, Plato, Aristotle and other
Greek philosophers to investigate how best to organize human life together
in the country and discuss how economic life and commercial activity
should be regulated.</div>
<ol start="1" style="margin-top: 0in;" type="1">
</ol>
<div class="MsoNormal">
</div>
<div style="text-align: justify;">
2. Transitional: 1960 </div>
<div style="text-align: justify;">
characterized rebellion against power and authority on United States (US), a
student revolution (in the French capital), the rejection of the establishment
(establishment).It gives attention to education, especially management, namely
by adding new courses in the curriculum under the name Business and Society. The
most frequently discussed topic is corporate social responsibility,</div>
<o:p></o:p><br />
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal">
</div>
<div style="text-align: justify;">
3. Business Ethics Born in the USA: 1970 </div>
<div style="text-align: justify;">
a number of philosophers began to get involved in thinking about ethical issues
around business and business ethics is regarded as an appropriate response on a
moral crisis that was covering the world of business in the US.</div>
<o:p></o:p><br />
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal">
</div>
<div style="text-align: justify;">
4. Business Ethics Expands to Europe: the 1980s </div>
<div style="text-align: justify;">
in Western Europe, the business ethics as a new science began to develop about
10 years later. There is a meeting forum between academics from universities
and business schools, called the European Business Ethics Network (EBEN).</div>
<o:p></o:p><br />
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal">
</div>
<div style="text-align: justify;">
5. Business Ethics into Global Phenomenon: 1990s </div>
<div style="text-align: justify;">
no longer limited to the Western world. Business ethics has been developed
throughout the world. Have established the International Society for
Business, Economics, and Ethics (ISBEE) on July 25 to 28, 1996 in Tokyo.</div>
<o:p></o:p><br />
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b>Business Ethics in Accounting</b><o:p></o:p></div>
<div class="MsoNormal" style="text-align: justify;">
Public accounting profession can be regarded as one of the
key professions in the era of globalization to achieve a fair business transparency
era, therefore readiness regarding professionalism requires three main things
that should be owned by every member of the profession, namely: expertise,
knowledge and character. <i> </i> Characters show them a
professional personality embodied in ethical attitudes and actions.Attitude and
ethical conduct of public accountants will determine its position in the
professional community service users. Professionals can also be defined as
work done to earn a livelihood by relying on the expertise and skills as well
as involving high personal commitment (moral) mendalam.Untuk enforce
accounting as a profession that is ethical, professional ethics required to
regulate professional activities. The ethics of the profession itself,
within an ethical framework is a part of social ethics. Because
professional ethics regarding social ethics, meaning the profession (in this
case the accounting profession) in its activities must relate to people / other
party (the public). In maintaining good relations with the other party
accountant should be able to maintain public trust.<o:p></o:p></div>
<div class="MsoNormal" style="text-align: justify;">
In carrying out his profession an accountant in Indonesia
are governed by a code of professional conduct by the name of the Indonesian
Accountants Association code of ethics. Indonesian Accountants Association
code of ethics is an order of ethical and moral principles that provide
guidance to accountants to deal with clients, fellow members of the profession
and also with the public. In addition to the code of ethics of accountants
is also a tool or a means for clients, financial statement users or the public
in general, about the quality or the quality of services rendered as a series
of ethical considerations as stipulated in the code of professional conduct.<o:p></o:p></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
Anonymoushttp://www.blogger.com/profile/02092929499282797452noreply@blogger.com0tag:blogger.com,1999:blog-7904296226808482383.post-90044750037602276092016-10-07T22:07:00.000-07:002016-10-07T22:10:33.470-07:00Introduction Etichs In Review<div style="background-color: white; font-family: sans-serif; font-size: 14px; line-height: inherit; margin-bottom: 0.5em; margin-top: 0.5em; text-align: justify;">
<b>Ethics</b> or <b>moral philosophy </b>is a branch of philosophy that involves systematizing, defending, and recommending concepts of right and wrong conduct. The term <i>ethics</i> derives from the Ancient Greek word ἠθικός<i>ethikos</i>, which is derived from the word ἦθος <i>ethos</i> (habit, "custom"). The branch of philosophy axiology comprises the sub-branches of ethics and aesthetics, each concerned with values.</div>
<div style="background-color: white; font-family: sans-serif; font-size: 14px; line-height: inherit; margin-bottom: 0.5em; margin-top: 0.5em; text-align: justify;">
As a branch of philosophy, ethics investigates the questions "What is the best way for people to live?" and "What actions are right or wrong in particular circumstances?" In practice, ethics seeks to resolve questions of human morality, by defining concepts such as good and evil, right and wrong, virtue and vice, justice and crime. As a field of intellectual enquiry, moral philosophy also is related to the fields of moral psychology, descriptive ethics, and value theory.</div>
<div style="border: 0px; font-family: Verdana, "Helvetica Neue", Helvetica, Arial, sans-serif; font-size: 13px; margin-bottom: 1.667em; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;">
<span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Definition of Ethics According to the Experts :</span></span></div>
<ul style="background-color: white; border: 0px; font-family: Verdana, "Helvetica Neue", Helvetica, Arial, sans-serif; font-size: 13px; list-style-image: initial; list-style-position: initial; margin: 0px 0px 1.667em 4em; outline: 0px; padding: 0px; vertical-align: baseline;">
<li style="text-align: justify;">According to K. Bertens Understanding Ethics: Ethics is a value-indigo and moral norms, which becomes a handle for a person or group in regulating behavior.</li>
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">According to WJS Poerwadarminto Understanding Ethics: Ethics is the science of the principles of morality (moral).</span></span></li>
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Understanding Ethics According to Prof.</span></span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">DR.</span></span> <span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Franz Magnis Suseno: Ethics is a science that seek orientation or science that gives direction and a foothold in human action.</span></span></li>
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Understanding Ethics According Ramali and Pamuncak: Ethics is knowledge about the correct behavior in a profession.</span></span></li>
<li style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span class="notranslate" style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">According to HA Mustafa Understanding Ethics: Ethics is the science which investigates, which is good and which are bad by observing human deeds as far as can be known by the mind.</span></span></li>
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<span style="font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif;"><span style="font-size: 13px;"><b>Principles of Ethics</b></span></span></div>
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<span style="font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif;"><span style="background-color: white; font-size: 13px;"><b><br /></b></span></span></div>
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<span class="notranslate" style="border: 0px; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: white;">In the history of human civilization since the fourth century BC thinkers have tried to define the various shades of ethical foundation to guide social life.</span></span></span><span style="background-color: white; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px;"> </span><span class="notranslate" style="border: 0px; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="background-color: white;">Thinkers have identified at least there are hundreds of ideas the great (great ideas).</span></span></span><span style="background-color: white; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px;"> </span><span class="notranslate" style="background-color: white; border: 0px; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">The whole idea or the grand idea can be summarized into six principles that are an important cornerstone of ethics, namely beauty, equality, kindness, justice, freedom, and truth.</span></span></div>
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<span class="notranslate" style="background-color: white; border: 0px; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><br /></span></span></div>
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<span class="notranslate" style="background-color: white; border: 0px; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> 1. Principle Of Beauty</span></span></div>
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<span class="notranslate" style="background-color: white; border: 0px; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">This principle underlies everything that includes the enjoyment of pleasure to beauty.</span></span><span style="background-color: white; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px; text-align: justify;"> </span><span class="notranslate" style="background-color: white; border: 0px; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Based on this principle, people pay attention to the values of beauty and want to show something wonderful in his behavior.</span></span><span style="background-color: white; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px; text-align: justify;"> </span><span class="notranslate" style="background-color: white; border: 0px; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">For example in dress, spatial planning, and so making it more eager to work.</span></span></div>
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<span class="notranslate" style="background-color: white; border: 0px; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><br /></span></span></div>
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<span class="notranslate" style="background-color: white; border: 0px; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> 2. Principle Of Equation</span></span></div>
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<span class="notranslate" style="background-color: white; border: 0px; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Every human being by nature have right and responsibilities are same, so it appears the demand to equity between men and women, racial equity in various other field. this prinsiple underlies behaviour diskriminatif on any basis.</span></span></div>
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<span class="notranslate" style="background-color: white; border: 0px; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><br /></span></span></div>
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<span class="notranslate" style="background-color: white; border: 0px; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> 3. Prinsiple Of Godness</span></span></div>
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<span class="notranslate" style="border: 0px; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span style="background-color: white; border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span class="notranslate" style="border: 0px; margin: 0px; outline: 0px; padding: 0px; text-align: start; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">This principle underlies the behavior of individuals to always seek to do good in their interaction with their environment.</span></span><span style="text-align: start;"> </span><span class="notranslate" style="border: 0px; margin: 0px; outline: 0px; padding: 0px; text-align: start; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">This principle is usually respect of human values such as respect- respect, compassion, helping others, and so forth.</span></span><span style="text-align: start;"> </span><span class="notranslate" style="border: 0px; margin: 0px; outline: 0px; padding: 0px; text-align: start; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Humans by nature always want to do good, because by doing good he will be accepted by the environment.</span></span><span style="text-align: start;"> </span><span class="notranslate" style="border: 0px; margin: 0px; outline: 0px; padding: 0px; text-align: start; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Governance and service provided to the public in fact aims to create the good of society.</span></span></span></span></div>
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<span class="notranslate" style="background-color: white; border: 0px; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; text-align: justify; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span class="notranslate" style="border: 0px; color: #375362; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; color: #993300; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><br /></span></span></span></span></div>
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<span style="font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif;"><span style="background-color: white; font-size: 13px;"> 4. Prinsiple Of Justice</span></span></div>
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<span class="notranslate" style="background-color: white; border: 0px; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Fixed and eternal willingness to give everyone what they should get.</span></span><span style="background-color: white; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px;"> </span><span class="notranslate" style="background-color: white; border: 0px; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Therefore, this principle underlies a person to act in a fair and proportionate and do not take anything into the rights of others.</span></span></div>
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<span class="notranslate" style="background-color: white; border: 0px; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><br /></span></span></div>
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<span class="notranslate" style="background-color: white; border: 0px; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> 5. Principle Of Freedom</span></span></div>
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<span class="notranslate" style="background-color: white; border: 0px; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span class="notranslate" style="border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">as the freedom of individuals to act or not act according to his own choice.</span></span> <span class="notranslate" style="border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">In the principle of life and human rights, every human being has the right to do things according to his own will does not damage or interfere with the rights of others.</span></span><span class="notranslate" style="border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Therefore, every freedom should be accompanied by responsibility so that people do not take action arbitrarily to others.</span></span> <span class="notranslate" style="border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">For that individual freedom here interpreted as:</span></span></span></span></div>
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<li style="text-align: justify;"><span style="font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif;"><span style="font-size: 13px;">The ability do something or make a selection</span></span></li>
<li style="text-align: justify;"><span style="font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif;"><span style="font-size: 13px;">Capability that allows humans to make these choices</span></span></li>
<li style="text-align: justify;"><span style="font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif;"><span style="font-size: 13px;">The ability to account for his actions</span></span></li>
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<span style="font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif;"><span style="font-size: 13px;"> 6. Principle Of Truth</span></span></div>
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<div style="text-align: justify;">
<span class="notranslate" style="background-color: white; border: 0px; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Truth is usually used in the logic of science that emerged from the ideas of logical / rational.</span></span><span style="background-color: white; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px;"> </span><span class="notranslate" style="background-color: white; border: 0px; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Truth must be proven and shown that the truth can be believed by the individual and society.</span></span><span style="background-color: white; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px;"> </span><span class="notranslate" style="background-color: white; border: 0px; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Not every truth can be accepted as true if it has not been proven.</span></span><span style="background-color: white; font-family: "verdana" , "helvetica neue" , "helvetica" , "arial" , sans-serif; font-size: 13px;"> </span></div>
<span class="notranslate" style="border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"></span><br />
<div style="background-color: white; font-family: Verdana, "Helvetica Neue", Helvetica, Arial, sans-serif; font-size: 13px; text-align: justify;">
<span class="notranslate" style="border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span class="notranslate" style="border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">All the principles that have been described it is a basic precondition in the development of ethical values or code of conduct in relations between individuals, individuals with society, government, and so on.</span></span> <span class="notranslate" style="border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Ethics is structured as a rule of law that will regulate people's lives, communities, organizations, government agencies, and employees should really be able to ensure the creation of beauty, equality, kindness, justice, freedom, and truth for everyone.</span></span></span></div>
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<div style="background-color: white; font-family: Verdana, "Helvetica Neue", Helvetica, Arial, sans-serif; font-size: 13px; text-align: justify;">
<span class="notranslate" style="border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><br /></span></span></div>
<div style="background-color: white; font-family: Verdana, "Helvetica Neue", Helvetica, Arial, sans-serif; font-size: 13px; text-align: justify;">
<span class="notranslate" style="border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><b>Base Theory Of Etihcs</b></span></span></div>
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<span class="notranslate" style="border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><br /></span></span></div>
<div style="background-color: white; font-family: Verdana, "Helvetica Neue", Helvetica, Arial, sans-serif; font-size: 13px; text-align: justify;">
<span class="notranslate" style="border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> 1. Teleology</span></span></div>
<div style="background-color: white; font-family: Verdana, "Helvetica Neue", Helvetica, Arial, sans-serif; font-size: 13px; text-align: justify;">
<span class="notranslate" style="border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">from the Greek word telos is goal. Measuring the merits of an action based on the goal would be achieved by the action, or based on the consequences caused by the action. Two streams teleology ethics :</span></span></div>
<div style="background-color: white; font-family: Verdana, "Helvetica Neue", Helvetica, Arial, sans-serif; font-size: 13px; text-align: justify;">
<span class="notranslate" style="border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> - Ethical Egoism</span></span></div>
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<span class="notranslate" style="border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> - Utilitarianism</span></span></div>
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<span class="notranslate" style="border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"> - Ethical Egoism</span></span></div>
<div style="background-color: white; font-family: Verdana, "Helvetica Neue", Helvetica, Arial, sans-serif; font-size: 13px; text-align: justify;">
<span class="notranslate" style="border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Selfishness core view is that the actions of each people basically aims to pursue personal and promote himself. the only purpose of moral action to everyone is the persuit of personal interests and promote themselve. the new egoism becomes a serious problem when it tends come to hedonism. when happiness and personal interst transleted solely as physical pleasure that is vulgar.</span></span></div>
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2. Deontology</div>
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<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: "chewy"; font-size: 12px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;"><span style="border: 0px; font-family: "times new roman" , serif; font-size: 12pt; line-height: 24px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;">Deontology comes from the Greek, meaning <i>deon</i> obligations.</span></span><span style="font-family: "chewy"; font-size: 12px;"> </span><span class="notranslate" style="border: 0px; font-family: "chewy"; font-size: 12px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;"><span style="border: 0px; font-family: "times new roman" , serif; font-size: 12pt; line-height: 24px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;">Namely the human obligation to always act well.</span></span><span style="font-family: "chewy"; font-size: 12px;"> </span><span class="notranslate" style="border: 0px; font-family: "chewy"; font-size: 12px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;"><span style="border: 0px; font-family: "times new roman" , serif; font-size: 12pt; line-height: 24px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;">An action is said to be good and moral as that action be taken by the obligations that must be implemented not on purpose or effect of such action.</span></span></span></div>
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<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: "chewy"; font-size: 12px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;"><span style="border: 0px; font-family: "times new roman" , serif; font-size: 12pt; line-height: 24px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;"><br /></span></span></span></div>
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<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: "chewy"; font-size: 12px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;"><span style="border: 0px; font-family: "times new roman" , serif; font-size: 12pt; line-height: 24px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;"> 3. Rights Theory</span></span></span></div>
<div style="font-family: Verdana, "Helvetica Neue", Helvetica, Arial, sans-serif; font-size: 13px; text-align: justify;">
<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: "chewy"; font-size: 12px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;"><span style="border: 0px; font-family: "times new roman" , serif; font-size: 12pt; line-height: 24px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;">The theory of this right is the approach most often used to evaluate the merits of an act or behavior.</span></span><span style="font-family: "chewy"; font-size: 12px;"> </span><span class="notranslate" style="border: 0px; font-family: "chewy"; font-size: 12px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;"><span style="border: 0px; font-family: "times new roman" , serif; font-size: 12pt; line-height: 24px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;">Theory of Rights is an aspect of the theory of deontology, as it relates to liability.</span></span><span style="font-family: "chewy"; font-size: 12px;"> </span><span class="notranslate" style="border: 0px; font-family: "chewy"; font-size: 12px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;"><span style="border: 0px; font-family: "times new roman" , serif; font-size: 12pt; line-height: 24px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;">Rights and obligations are like two sides of the same coin and can not break.</span></span></span></div>
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<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: "chewy"; font-size: 12px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;"><span style="border: 0px; font-family: "times new roman" , serif; font-size: 12pt; line-height: 24px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;"><br /></span></span></span></div>
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<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: "chewy"; font-size: 12px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;"><span style="border: 0px; font-family: "times new roman" , serif; font-size: 12pt; line-height: 24px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;"> 4. Virtue theory</span></span></span></div>
<div style="font-family: Verdana, "Helvetica Neue", Helvetica, Arial, sans-serif; font-size: 13px; text-align: justify;">
<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: "chewy"; font-size: 12px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;"><span style="border: 0px; font-family: "times new roman" , serif; font-size: 12pt; line-height: 24px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;">Looking at a person's attitude or character.</span></span><span style="font-family: "chewy"; font-size: 12px;"> </span><span class="notranslate" style="border: 0px; font-family: "chewy"; font-size: 12px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;"><span style="border: 0px; font-family: "times new roman" , serif; font-size: 12pt; line-height: 24px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;">Do not ask whether a particular act is fair or honest, or generous and so forth.</span></span><span style="font-family: "chewy"; font-size: 12px;"> </span><span class="notranslate" style="border: 0px; font-family: "chewy"; font-size: 12px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;"><span style="border: 0px; font-family: "times new roman" , serif; font-size: 12pt; line-height: 24px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;">The virtues can be defined as follows: disposition of character that has been acquired person and allows him to behave morally lau.</span></span></span></div>
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<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: "chewy"; font-size: 12px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;"><span style="border: 0px; font-family: "times new roman" , serif; font-size: 12pt; line-height: 24px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;"><br /></span></span></span></div>
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<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: "chewy"; font-size: 12px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;"><span style="border: 0px; font-family: "times new roman" , serif; font-size: 12pt; line-height: 24px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;"><b>Egoism</b></span></span></span></div>
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<span style="background-color: white;"><span class="notranslate" style="border: 0px; font-family: "chewy"; font-size: 12px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;"><span style="border: 0px; font-family: "times new roman" , serif; font-size: 12pt; line-height: 24px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;"><b><br /></b></span></span></span></div>
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<span style="background-color: white; font-family: "times new roman" , serif; font-size: 12pt; text-indent: 0.5in;">The word selfishness is a term derived from the Latin word ego, which is derived from the ancient Greek word is still used in modern Greek language, which means self or I, and said ism, is used to demonstrate its belief system.</span></div>
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<span class="notranslate" style="border: 0px; font-family: "chewy"; font-size: 12px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px; text-indent: 0.5in;"><span style="border: 0px; font-family: "times new roman" , serif; font-size: 12pt; line-height: 24px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;">Egoism is the way to maintain and improve a favorable view for himself, and generally have an opinion to improve one's personal image and the importance of intellectual, physical, social and others.</span></span><span style="background-color: white; font-family: "chewy"; font-size: 12px; text-indent: 0.5in;"> </span><span class="notranslate" style="border: 0px; font-family: "chewy"; font-size: 12px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px; text-indent: 0.5in;"><span style="border: 0px; font-family: "times new roman" , serif; font-size: 12pt; line-height: 24px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;">This egoism does not see a concern for others and helping people in general and think only about themselves</span></span></div>
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<span class="notranslate" style="border: 0px; font-family: "chewy"; font-size: 12px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px; text-indent: 0.5in;"><span style="border: 0px; font-family: "times new roman" , serif; font-size: 12pt; line-height: 24px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;">Selfishness is the core view of the actions of each person is essentially to pursue his interests pirbadi and advance himself.</span></span><span style="background-color: white; font-family: "chewy"; font-size: 12px; text-indent: 0.5in;"> </span><span class="notranslate" style="border: 0px; font-family: "chewy"; font-size: 12px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px; text-indent: 0.5in;"><span style="border: 0px; font-family: "times new roman" , serif; font-size: 12pt; line-height: 24px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;">Aristotle berpenapat that the purpose of life and every human action is to pursue happiness.</span></span><span style="background-color: white; font-family: "chewy"; font-size: 12px; text-indent: 0.5in;"> </span><span class="notranslate" style="border: 0px; font-family: "chewy"; font-size: 12px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px; text-indent: 0.5in;"><span style="border: 0px; font-family: "times new roman" , serif; font-size: 12pt; line-height: 24px; list-style-type: none; margin: 0px; outline: 0px; padding: 0px;">Egoism is moral and ethical, happiness and personal interest in the form of life, rights, and security considered morally good and deserve to be pursued and maintained.</span></span></div>
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Anonymoushttp://www.blogger.com/profile/02092929499282797452noreply@blogger.com0tag:blogger.com,1999:blog-7904296226808482383.post-85009146391831339242016-07-23T05:25:00.001-07:002016-07-23T05:25:18.588-07:00Unforgettable moment<div style="text-align: center;">
<span style="font-family: "arial" , "helvetica" , sans-serif;">First, I want to tell you about my unforgettable history. Maybe after all this time, all those memories, beautiful and sweet-bitter memories have their own stories. There is one bitter moment that I would tell. Three years ago, where I have graduated from senior high school, I started to study for preparation of university entrance examination. Still burn in the back of my mind, I studied hard days to days, nights to nights for sake of best result. I tried my best and ignored my exhausted feeling. </span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;">The night before D-Day, my heartbeat was beating like it would explode. Moreover, I could not sleep at night. On examination day, I took a deep breath and pray to Allah SWT. Unfortunately, I do not know what happened, suddenly my brain became freeze. I do not remember what I have studied before. Oh God, I wanted to cry and thought I have made a mess. After that, I went home and still hoped the miracle for second day of examination.</span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;">One month passed. The announcement of examination was released. I did not have guts to see the results, so I asked my sister to open the website. She said that I was fail. Oh God, I do not know what to do. Sad, frustrated and desperate crept into my mind. Alhamdulillah, Allah loves me so much, I have family that keep support me in every situation. Because of their motivation, I became so strong and found out the right path to solve the problem.</span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><span class="Apple-tab-span" style="white-space: pre;"> </span><i><b>Alright guys, I think that is all. I hope my story can inspire and entertain you a bit</b></i></span><br />
<table align="center" cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody>
<tr><td style="text-align: center;"><a href="http://1.bp.blogspot.com/-HTBRxHOf6K4/TuvrBXcdYDI/AAAAAAAAAJI/XJq66ya1bM0/s1600/tumblr_lpg8rtDznr1qckrw9o1_500.png" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" height="213" src="https://1.bp.blogspot.com/-HTBRxHOf6K4/TuvrBXcdYDI/AAAAAAAAAJI/XJq66ya1bM0/s320/tumblr_lpg8rtDznr1qckrw9o1_500.png" width="320" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">pic : google.com</td></tr>
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<span style="font-family: "arial" , "helvetica" , sans-serif;">Thank you.</span></div>
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Anonymoushttp://www.blogger.com/profile/02092929499282797452noreply@blogger.com0tag:blogger.com,1999:blog-7904296226808482383.post-55132852174953193382016-07-23T05:21:00.001-07:002016-07-23T05:21:16.861-07:00I'm in 2021<blockquote class="tr_bq" style="text-align: center;">
<span style="font-family: "arial" , "helvetica" , sans-serif;">I will dare to dream become a successful power woman in 2021. I will be a successful woman where my parents would be pride. Not only success as a career woman, but also as a wife and a mother for sure. What will I be in 2021? It sounds cliché, we do not know if we are still alive, but no one can stop us to have a dream and make it happen, right? </span><br />
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<span style="font-family: "arial" , "helvetica" , sans-serif;">First, what would I see myself in five years ahead? I will be an economic master which has important job in prestigious company. Then, like others women’s dream; I would be a mother of adorable baby and be a wife of my lovely husband. My husband will be my loyal partner who will always love and support me in every situation. If I could, I will make a big house for my parents and my sibling, so we will not be separated again (because we have a distance between Jawa and Sumatera). Beside be a successful worker woman, I also want to be an entrepreneur woman who has income about 50 million Rupiahs for month. </span><br />
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<span style="font-family: "arial" , "helvetica" , sans-serif;">At glance, those future goals seem like impossible to do. But there is one good quote I know from Les Brown, “Shoot for the moon, because even if you miss, you will land in the stars”. I learned that we should put our goals higher, so if we do not reach them, we still get the better result.</span></blockquote>
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Anonymoushttp://www.blogger.com/profile/02092929499282797452noreply@blogger.com0tag:blogger.com,1999:blog-7904296226808482383.post-66184440859849726272016-06-14T14:40:00.001-07:002016-07-27T20:42:10.023-07:00Jam gadang Sumatera BaratJam Gadang is an icon of Bukittinggi. In the Indonesian language, Jam Gadang means big clock and big it certainly is! the buildings 26 meters high with circle clock on four sides of the upper was constructed in 1826 a gift from tha Queen of the Netherland to Secretary of Bukittinggi, her name is Rook Maker. and than contruction was completed by architect Yazid and Sutan Dental Ameh.<br />
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Clock Tower or Jam Gadang measuring 13x4 meter stand in front of the Palace Bung Hatta. In this area can find a many trees planed so relex. the goverment also complete this place with chairs to sit for enjoy the atmosphere, take a picture together or throw away a tired. The Park always crowded old people from yough in the morning until the night. </blockquote>
The name is andong in javanese language, but in minang its called a Bendi. Same with andong, its use a horse to bring people (4-6 people). the rate is usually Rp. 10.000 for local and for a tourist started Rp. 25.000 , suspended distance. Anonymoushttp://www.blogger.com/profile/02092929499282797452noreply@blogger.com0tag:blogger.com,1999:blog-7904296226808482383.post-27550173117477893212016-04-23T02:03:00.000-07:002016-04-23T02:03:03.719-07:00Belajar Simple Present, Continuous, dan Perfect Tense<!--[if gte mso 9]><xml>
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<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 115%;">Fungsi <i style="mso-bidi-font-style: normal;">Simple Present Tense</i> adalah kalimat yang menyatakan suatu perbuatan
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sederhana atau berulang-ulang, kebiasaan sehari-hari, peristiwa atau perbuatan
yang tidak ada kaitan dengan waktu dan mengekspresikan kebenaran umum.</span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-size: 12.0pt; line-height: 115%;">Contoh kalimat <i style="mso-bidi-font-style: normal;">simple present tense</i>
menggunakan <i style="mso-bidi-font-style: normal;">verb</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto;">
<span style="font-size: 12.0pt; line-height: 115%;">(+)<span style="mso-tab-count: 1;"> </span>: We always study chemistry twice a week</span></div>
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<span style="font-size: 12.0pt; line-height: 115%;">(-)<span style="mso-tab-count: 1;"> </span>: We do not study chemistry twice a week</span></div>
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<span style="font-size: 12.0pt; line-height: 115%;">(?)<span style="mso-tab-count: 1;"> </span>:
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<span style="font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Contoh
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<span style="font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 2;"> </span>(-)<span style="mso-spacerun: yes;"> </span>: i am not a tour guide<span style="mso-tab-count: 1;"> </span></span></div>
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<span style="font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 2;"> </span>(?)<span style="mso-tab-count: 1;"> </span>: am i a tour guide ?</span></div>
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<span style="font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 2;"> </span>Kalimat
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<span style="font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 2;"> </span>Kalimat
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<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 115%;">Fungsi <i style="mso-bidi-font-style: normal;">Present Continuous Tense</i> adalah bentuk waktu yang digunakan untuk
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<span style="font-size: 12.0pt; line-height: 115%;">Contoh kalimat simple present tense menggunakan <i style="mso-bidi-font-style: normal;">verb</i></span></div>
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<span style="font-size: 12.0pt; line-height: 115%;">(+)<span style="mso-tab-count: 1;"> </span>:
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<div class="MsoListParagraphCxSpMiddle" style="text-indent: 36.0pt;">
<span style="font-size: 12.0pt; line-height: 115%;">(-)<span style="mso-tab-count: 1;"> </span>:
You are<span style="mso-spacerun: yes;"> </span>not learning Physics now</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 36.0pt;">
<span style="font-size: 12.0pt; line-height: 115%;">(?)<span style="mso-tab-count: 1;"> </span>:
are you learning physics now?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<span style="font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>Contoh kalimat simple prent tense tidak
menggunakan verb</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<span style="font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>(+)<span style="mso-tab-count: 1;"> </span>:
Iam standin g<span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; tab-stops: 36.0pt 72.0pt 124.45pt;">
<span style="font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>(-)<span style="mso-spacerun: yes;"> </span>: I am not standing<span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<span style="font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>(?)<span style="mso-tab-count: 1;"> </span>:
Is he standing?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<span style="font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Kalimat Aktif <span style="mso-tab-count: 1;"> </span>: Right now, Diana is writing a massage the
letter</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<span style="font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Kalimat Pasif<span style="mso-tab-count: 1;"> </span>: Right now, the letter is being written by Diana</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-size: 12.0pt; line-height: 115%;">Fungsi <i style="mso-bidi-font-style: normal;">Present Perfect Tense</i> adalah suatu bentuk kata kerja yang digunakan
untuk menyatakan suatu aksi atau situasi yang telah dimulai dimasa lalu dan
masih berlanjut ampai sekarang atau tekah selesai pada suatu titik waktu
tertentu di masa lalu namun efeknya masih berlanjut.</span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-size: 12.0pt; line-height: 115%;">Contoh kalimat simple present tense menggunakan <i style="mso-bidi-font-style: normal;">verb</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 36.0pt;">
<span style="font-size: 12.0pt; line-height: 115%;">(+)<span style="mso-tab-count: 1;"> </span>:
she has taught this class for ten years</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 36.0pt;">
<span style="font-size: 12.0pt; line-height: 115%;">(-)<span style="mso-tab-count: 1;"> </span>:
she hasn’t taught this class for ten years</span></div>
<div class="MsoListParagraphCxSpLast" style="text-indent: 36.0pt;">
<span style="font-size: 12.0pt; line-height: 115%;">(?)<span style="mso-tab-count: 1;"> </span>:
has she taught this class for ten years?</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-size: 12.0pt; line-height: 115%;">Contoh kalimat simple
prent tense <i style="mso-bidi-font-style: normal;">tidak</i> menggunakan verb</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<span style="font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>(+) <span style="mso-tab-count: 1;"> </span>:
he has left</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-indent: 36.0pt;">
<span style="font-size: 12.0pt; line-height: 115%;">(-)<span style="mso-tab-count: 1;"> </span>: he hasn’t
left</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<span style="font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>(?)<span style="mso-tab-count: 1;"> </span>:
has he left?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 36.0pt;">
<span style="font-size: 12.0pt; line-height: 115%;">Kalimat aktif<span style="mso-tab-count: 1;"> </span>: someone has used my credit card to buy airline tickets.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 36.0pt;">
<span style="font-size: 12.0pt; line-height: 115%;">Kalimat Pasif<span style="mso-tab-count: 1;"> </span>: my credit card has been used to buy ariline tickets.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<span style="font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 2;"> </span></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="text-align: right;">
<br /></div>
<br />
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: 12.0pt; line-height: 115%;">Tugas Softskill Bahasa Inggris</span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: 12.0pt; line-height: 115%;">Nurdiana Putri Olivia</span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: 12.0pt; line-height: 115%;">3EB05</span></div>
<br />
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div class="MsoNormal">
<br /></div>
Anonymoushttp://www.blogger.com/profile/02092929499282797452noreply@blogger.com0tag:blogger.com,1999:blog-7904296226808482383.post-86459881995630626632016-01-18T07:00:00.000-08:002016-01-18T07:00:13.174-08:00Biar Obrolan Todak Canggung LagiSering malas basa-basi sama orang? Merasa obrolan terjebak di
situ-situ aja, pertanyaannya pun itu-itu aja? Belum lagi kalau yang
nanya sebenarnya nggak mau tahu apa jawabanmu. Dia bertanya hanya supaya
kalian tidak diam saja, dan demi membunuh waktu.<br />
Padahal
basa-basi nggak perlu sebasi ini, lho. Mengobrol dengan orang yang belum
begitu dekat denganmu juga bisa jadi seru kalau kamu tahu caranya. Lain
kali, kalau berhadapan dengan situasi seperti ini, pastikan kamu ingat
langkah-langkah berguna berikut ini ya!<br />
<br />
<h3>
1. Jangan cuma mengangguk dan ‘Iya-iya’ saja. Beda pendapat justru bisa bikin obrolanmu seru dan gak terdengar palsu</h3>
<div class="wp-caption aligncenter" id="attachment_148996">
<img alt="Nggak " class="size-large wp-image-148996 lazy-loaded" data-alt="Nggak " data-src="http://cdn.image-static.hipwee.com/wp-content/uploads/2015/12/tumblr_nao896veZ51tqmaa2o1_r1_1280-750x500.jpg" height="500" src="http://cdn.image-static.hipwee.com/wp-content/uploads/2015/12/tumblr_nao896veZ51tqmaa2o1_r1_1280-750x500.jpg" width="750" /><div class="wp-caption-text">
<br /></div>
</div>
Kenapa
sih basa-basi sering bikin bosan? Salah satu alasannya, ya karena kita
terlalu takut untuk berbeda pendapat dengan lawan bicara kita. Coba deh
bayangin kamu ngobrol dengan orang yang sudah dekat. Pasti sesekali
terjadi beda pendapat, ‘kan? Nah, perbedaan pendapat inilah yang
akhirnya bikin percakapan kalian terdengar ‘asli’, nggak cuma basa-basi.
Satu sama lain saling mendengarkan dan menyampaikan pendapat dari hati.<br />
<blockquote>
“Bukunya si Mbak X yang paling baru udah baca belom? Itu bagus ya?”<br />
“Ah, masa sih? Aku malah lebih suka bukunya yang pertama lho.”</blockquote>
Karena
kalian belum terlalu dekat, jagalah supaya kalian berbeda pendapat di
hal-hal yang ringan saja. Jangan sampai deh, baru ketemu sekali kalian
udah debat soal agama.<br />
<br />
<h3>
2. Daripada “Apa kabar?” (yang udah pasti dijawab “Baiiik…”), cobalah lempar pertanyaan yang memancing cerita</h3>
<div class="wp-caption aligncenter" id="attachment_149216">
<img alt="Pancing cerita" class="size-full wp-image-149216 lazy-loaded" data-alt="Pancing cerita" data-src="http://cdn.image-static.hipwee.com/wp-content/uploads/2016/01/basi.jpg" height="333" src="http://cdn.image-static.hipwee.com/wp-content/uploads/2016/01/basi.jpg" width="500" /><div class="wp-caption-text">
<br /></div>
</div>
<blockquote>
“Nama kamu artinya apa sih?”<br />
“Lo kemarin abis dari Makassar ya? Kasih rekomendasi dong gue harus ke mana aja!”</blockquote>
Ini
juga penting. Daripada tanya “Apa kabar?” yang pasti udah bakal dijawab
“Baiiik…”, coba deh untuk melempar pertanyaan yang memancing cerita.
Jadi kamu nggak akan cuma dapat jawaban “Iya”/”Nggak”, dan obrolanmu pun
akan lebih mengalir! Sederhana ‘kan?<br />
<br />
<h3>
3. Kalau justru orang lain yang tanya “Apa kabar?”, cobalah jawab dengan kreatif. Bilang “Baik” doang itu pantang!</h3>
<div class="wp-caption aligncenter" id="attachment_149229">
<img alt="Beri jawaban kreatif" class="size-large wp-image-149229 lazy-loaded" data-alt="Beri jawaban kreatif" data-src="http://cdn.image-static.hipwee.com/wp-content/uploads/2016/01/Anouj10-750x422.jpg" height="422" src="http://cdn.image-static.hipwee.com/wp-content/uploads/2016/01/Anouj10-750x422.jpg" width="750" /> </div>
<div class="wp-caption aligncenter" id="attachment_149229">
“Tadi
barusan dari nganter adikku sekolah. Gilaa, jalanan macet banget,
voorijder di mana-mana. Ada menteri lagi dateng katanya.”</div>
<blockquote>
“Bentar lagi mau pendadaran nih. Deg-degan. Huehehehe.”</blockquote>
Kalau
kamu bisa menghindari kata “baik” untuk menjawab pertanyaan tentang
kabar, obrolanmu akan berjalan lancar. Daripada mengandalkan kata “baik”
ini (padahal juga kabarmu belum tentu baik. Hihi), mending cerita
hal-hal kecil yang baru saja kamu temui di jalan.<br />
Alternatifnya,
kamu juga bisa curhat ringan. Misalnya tentang pendadaran yang sebentar
lagi datang atau rasa lapar yang tiba-tiba melanda. Dengan begini, lawan
bicaramu jadi tahu deh sebaiknya menimpali apa <img alt=":)" class="wp-smiley lazy-loaded" data-alt=":)" data-src="http://www.hipwee.com/wp-includes/images/smilies/simple-smile.png" src="http://www.hipwee.com/wp-includes/images/smilies/simple-smile.png" style="height: 1em; max-height: 1em;" /><br />
<br />
<h3>
4. Orang senang berbicara tentang dirinya sendiri. Manfaatkanlah hal yang satu ini</h3>
<div class="wp-caption aligncenter" id="attachment_148336">
<img alt="lebih baik jujur sama mereka" class="size-large wp-image-148336 lazy-loaded" data-alt="lebih baik jujur sama mereka" data-src="http://cdn.image-static.hipwee.com/wp-content/uploads/2016/01/o-GIRLS-TALKING-facebook-750x500.jpg" height="500" src="http://cdn.image-static.hipwee.com/wp-content/uploads/2016/01/o-GIRLS-TALKING-facebook-750x500.jpg" width="750" /><div class="wp-caption-text">
<br /></div>
</div>
Sebenarnya
ada banyak banget topik yang bisa kalian obrolin selama basa-basi.
Kalau kamu bingung tanya apa, buat saja supaya lawan bicara kamu itu
bercerita soal dirinya sendiri. Yup! Secara umum, orang sangat suka
diminta mengobrol tentang dirinya sendiri. Apa hobinya, cita-citanya,
cerita lucu di masa kecilnya. Pastikan saja kamu siap meminjamkan
telinga.<br />
<br />
<h3>
5. Libatkan emosi dan opini. Jangan <em>stuck </em>pada fakta dan deskripsi</h3>
<blockquote>
<div class="wp-caption aligncenter" id="attachment_149272">
<img alt=":)" class="size-large wp-image-149272 lazy-loaded" data-alt=":)" data-src="http://cdn.image-static.hipwee.com/wp-content/uploads/2016/01/humans-750x499.jpg" height="499" src="http://cdn.image-static.hipwee.com/wp-content/uploads/2016/01/humans-750x499.jpg" width="750" /><div class="wp-caption-text">
<br /></div>
</div>
“Eh, ini bunganya bagus ya? Ini bunga apa?” –> emosi dan opini<br />
“Kayaknya sih ini krisan. Menurutku malah lebih bagus lavender yang di rak atas itu. <em>Mason jar</em>-nya lucu, lagi!”</blockquote>
Meski
kalian pasti akan membicarakan fakta (“Ini bunga apa?”), jangan pernah
lupa untuk melibatkan emosi dan opini dalam obrolan. Sebabnya, emosi dan
opini inilah yang akan membuat obrolan kalian jadi seru!<br />
<br />
<h3>
6. Mau menyudahi obrolan tapi gak tahu caranya? Pakai kalimat “Aku harus XX nih” aja!</h3>
<div class="wp-caption aligncenter" id="attachment_109827">
<img alt="Ya gak gini juga sih" class="size-large wp-image-109827 lazy-loaded" data-alt="Ya gak gini juga sih" data-src="http://cdn.image-static.hipwee.com/wp-content/uploads/2015/08/Talk-to-the-Hand-750x500.jpg" height="500" src="http://cdn.image-static.hipwee.com/wp-content/uploads/2015/08/Talk-to-the-Hand-750x500.jpg" width="750" /><div class="wp-caption-text">
<br /></div>
</div>
Semenyenangkan
apapun, basa-basi pasti harus berakhir. Tapi gimana caranya, ya,
menyudahi basa-basi dan berpamitan dengan sopan? Gampang! Pakai kalimat
“Aku harus XX nih” aja. Contohnya:<br />
<blockquote>
“Kamu mau ke mana habis ini? Aku harus masuk kelas nih. Belok ke sana dulu ya~”<br />
“Aku harus rapat nih 10 menit lagi. Duluan ya… <em>See you!</em>“</blockquote>
<br />
Basa-basi
nggak mesti bikin gugup atau keki, kok. Kamu bisa menjadikannya lancar
dan menyenangkan dengan 6 tips di atas. Nah, sekarang, sudah siap
mempraktikannya? Semoga membantu ya!Anonymoushttp://www.blogger.com/profile/02092929499282797452noreply@blogger.com0tag:blogger.com,1999:blog-7904296226808482383.post-37797965411731267202016-01-18T06:55:00.000-08:002016-01-18T06:55:04.485-08:00Anak kostan? Harus hemat!!Hidup di perantauan menuntutmu untukmandiri dan pandai mengatur
keuangan. Supayahidup bisa terusberjalan lancar, uang sakuyang kamu
terima di awal bulan harus kamu gunakan dengan bijak. Tak hanya itu,
kamu jugamesti pandai-pandaimemanfaatkan dengan maksimal semua barang
yang kamu punya agar uang yang sudah dialokasikan untuk membelinya tidak
berakhir sia-sia.<br />
Di bawah benderapenghematan, anak kost memang
bisa melakukan apapun. Bahkan sampai hal-hal yang sebelumnya tidak
terpikirkan. Kalau anak kost aja bisa, kenapa kamu tidak mengadaptasi
cara-cara mereka?<br />
<br />
<br />
<h3>
1.Pasta gigi yang sudah
terlihat habis sebenarnya masih menyisakan harapan. Lipat dan gulung
ujungnya, lalu pencet-pencet sekuat tenaga</h3>
<div class="wp-caption aligncenter" id="attachment_67439">
<img class="size-large wp-image-67439 lazy-loaded" data-alt="hemat pasta gigi" data-src="http://cdn.image-static.hipwee.com/wp-content/uploads/2015/03/IMG01254-20110918-2131-750x512.jpg" height="512" src="http://cdn.image-static.hipwee.com/wp-content/uploads/2015/03/IMG01254-20110918-2131-750x512.jpg" width="750" /><div class="wp-caption-text">
<br /></div>
<div class="wp-caption-text">
<br /></div>
</div>
Pasta
gigi adalah salah satu kebutuhan hidup yang tidak bisa kamu gantikan
dengan barang lain. Tiap bulan, barang yang satu ini pasti masuk dalam
keranjang belanja rutin. Tapi apa dong yang terjadi jika akhir bulan
datang, belum gajian, tapi pasta gigi sudah sekarat duluan?<br />
Kalau
ini yang terjadi, jangan buru-buru buang pasta gigimu. Bawa seluruh
pasta gigi ke atas dulu dengan memencetnya menggunakan gagang
sikatgigimu. Lalu, gulung ujung pasta gigimu kemudian jepit gulungan
tersebut dengan penjepit kertas. Gak jarang, ternyata kamu masih bisa
menggunakanya beberapa kali lagi.<br />
<br />
<br />
<h3>
2.Setiap shampomu hampir habis, kocok dulu botolnya dengan air. Kamu bisa dapat <em>liquid</em>shampo yang masih bisa dipakai beberapa kali</h3>
<div class="wp-caption aligncenter" id="attachment_67442">
<img class="size-large wp-image-67442 lazy-loaded" data-alt="Irit shampo anak kos" data-src="http://cdn.image-static.hipwee.com/wp-content/uploads/2015/03/5945252_20131006100931-750x500.jpg" height="500" src="http://cdn.image-static.hipwee.com/wp-content/uploads/2015/03/5945252_20131006100931-750x500.jpg" width="750" /><div class="wp-caption-text">
</div>
</div>
Menghemat
uang bisa dilakukan dengan memaksimalkan penggunaan barang yang sudah
dibeli. Tanpa harus terburu-buru membuang botol shampo ke tempat sampah,
gak ada salahnya kamu isi ulang lagi dengan air. Tak perlu mengisinya
dengan penuh, cukup tambahkan 10 ml saja . Lalu kocok dan gunakan untuk
membersihkan rambut. Gak jarang cairan yang keluar masih wangi dan
mengandungshampo. Nah, dengan cara ini kamu masih bisa sedikit menghemat
uang bulananmu.<br />
<br />
<br />
<h3>
3. Deodoranmu cepat habis? Congkel saja bagian <em>rol</em> nya, lalu gunakan dengan cara mengusapnya menggunakantangan.</h3>
<div class="wp-caption aligncenter" id="attachment_67445">
<img class="size-full wp-image-67445 lazy-loaded" data-alt="Hemat deodorant" data-src="http://cdn.image-static.hipwee.com/wp-content/uploads/2015/03/369650481_704.jpg" height="353" src="http://cdn.image-static.hipwee.com/wp-content/uploads/2015/03/369650481_704.jpg" width="500" /><div class="wp-caption-text">
<br /></div>
</div>
Banyaknya
kebutuhan hidup menuntutmu harus pandai-pandai berhemat agak keuangan
tidak bengkak. Salah satunya adalah kebutuhan hidup penunjang
penampilan, misalnyamenggunakan deodoran untuk tampil menawan dan
menghilangkan bau badan.<br />
Agar belanja deodoran tak terlalu menguras kantong, kamu bisa coba manfaatkan <em>item</em>ini
dengan semaksimal mungkin. Nah, saat deodoran mu sudah tak bisa lagi
mengeluarkan cairan, cobalah untuk mencongkel bagian rol (bulatan), lalu
ambilcairan di dalamnya dengan menggunakan jari. Lalu oleskan saja di
bagain ketiak. Dijamin, ketiakmu bisa wangi dan tak bau lagi.<br />
<br />
<br />
<h3>
4. Pewangi pakaian bukan hanya bermanfaat untuk rendaman, kamu bisa menggunakannya untuk parfum semprot pakaian.</h3>
<div class="wp-caption aligncenter" id="attachment_67448">
<img class="size-large wp-image-67448 lazy-loaded" data-alt="Parfum baju dengan menggunakan pewangi pakaian" data-src="http://cdn.image-static.hipwee.com/wp-content/uploads/2015/03/238452_22255554-c3a6-11e4-9aec-bc7c2523fab8-750x1012.jpg" height="1012" src="http://cdn.image-static.hipwee.com/wp-content/uploads/2015/03/238452_22255554-c3a6-11e4-9aec-bc7c2523fab8-750x1012.jpg" width="750" /><div class="wp-caption-text">
<br /></div>
</div>
Sekarang,
parfum sudah menjadi barang yang harus kamu gunakan setiap hari. Namun,
saat uang bulanan hampir kiamat, gak jarang kamu akan merasa bimbang.
Nah, tanpa harus tampil bau badan dan kusam,kamu bisa gunakan parfum
dari pewangi pakaian.<br />
Cukup cairkan pewangi pakaian pada botol
parfum, lalu tambahkan sedikit air. Lalu semprotkan pada pakaian setiap
kali kamu akan pergi berkegiatan. Pewangi pakaian dalam bentuk kemasan
jauh lebih murah dibandingkan dengan parfum botolan. Dijamin, kamu masih
tetap bisa tampil prima dan menawan meski parfummu harganya tak mahal.<br />
<br />
<br />
<h3>
5. Letakkanbotol<em>lotion</em>, shampo, dan sabun cair dalam keadaan terbalik. Ini membuatmu bisa memanfaatkannya sampai ke titik penghabisan</h3>
<div class="wp-caption aligncenter" id="attachment_67451">
<img class="size-full wp-image-67451 lazy-loaded" data-alt="Tip biar hemat" data-src="http://cdn.image-static.hipwee.com/wp-content/uploads/2015/03/blog1.jpg" height="480" src="http://cdn.image-static.hipwee.com/wp-content/uploads/2015/03/blog1.jpg" width="640" /><div class="wp-caption-text">
<br /></div>
</div>
Selain parfum,<em>lotion</em><em></em> juga menjadi barang “penting” yang masuk list belanja bulanan. Tanpa harus buru-buru ke supermarket karena kamu pikir<em>lotionmu</em>sudah habis, kamu bisamenjungkirbalikkanterlebih dulu. Hal ini tak hanya berlaku buat<em>lotion,</em>karena sabun, shampo, hingga krim wajah.<br />
Posisi
terbalik bisa membantu mengeluarkan seluruh isi botol yangmasih ada
beberapa mili lotion yang masih menempel pada bagain dasar. Sehingga
semua ini bisa keluar secara tuntas dan tak ada<em>lotion</em> yang sia-sia. Jadi, uang belanjamu bisa lebih hemat, karena kamu tak perlu belanja dekat-dekat ini.<br />
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<br />
<br />
<h3>
6.Trik
cerdas untuk irit adalah dengan menggunting kemasan. Jadi isi kemasan
tak akan ada yang ikut terbuang dalam tempat sampah.</h3>
<div class="wp-caption aligncenter" id="attachment_67453">
<img class="size-large wp-image-67453 lazy-loaded" data-alt="Kemasannya digunting, siapa tahu masih ada yang nyelip" data-src="http://cdn.image-static.hipwee.com/wp-content/uploads/2015/03/2012-10-06-10.50.25-750x563.jpg" height="563" src="http://cdn.image-static.hipwee.com/wp-content/uploads/2015/03/2012-10-06-10.50.25-750x563.jpg" width="750" /><div class="wp-caption-text">
<br /></div>
</div>
Berhemat
itu ada banyak cara kok. Karena seringkali isi kemasan yang masih
menempel pada pinggir, makamengguntingnya adalah tips yang cerdas.
Sebelum kamu membuang pasta gigi, krim wajah, pembersih muka, atau botol
kecap ke tempat sampah, kamu bisa coba mengguntingnya di bagan tengah.
Lalu kamu bisa bersihkan dengan tangan atau sendok untuk mengambilnya.
Dengan cara ini, kamu bisa menghemat beberapa nominal uang. Selain itu,
tak ada yang mubazir lagi.<br />
<br />
<br />
<h3>
7.Percayalah, menggunakan sabun batang jauh lebih murah dan tak kalah ampuh dalam membersihkan badan.</h3>
<div class="wp-caption aligncenter" id="attachment_67454">
<img class="size-full wp-image-67454 lazy-loaded" data-alt="Gunakan sabun batang" data-src="http://cdn.image-static.hipwee.com/wp-content/uploads/2015/03/sabun.jpg" height="300" src="http://cdn.image-static.hipwee.com/wp-content/uploads/2015/03/sabun.jpg" width="720" /><div class="wp-caption-text">
<br /></div>
</div>
Mandi
adalah kebutuhkan primer bagi manusia, maka membeli sabun adalah hal
yang wajib kamu lakukan. Tak melulu mengandalkansabun cair yang harganya
mahal, menggunakan sabun batang jauh lebih menguntungkan. Sabun batang
juga tak kalah ampuh untuk membersihkan badan dan membuat wangi tubuhmu
merebak. Pakaisabun batang juga bisa memberikan sensasi membersihkan
tubuh dengan puas. Selain itu, karena harganya yang lebih murah sudah
jelas bisa lebih ramah saat uangmu sedang cekak.<br />
<br />
<br />
<h3>
8.
Meski harganya lebih mahal, detergen cair lebih hemat untukkeperluan
mencuci. Hanya perlu sedikit, tumpukan bajumu sudah bisa bersih.</h3>
<div class="wp-caption aligncenter" id="attachment_67456">
<img class="size-large wp-image-67456 lazy-loaded" data-alt="Gunakan deterjen cair" data-src="http://cdn.image-static.hipwee.com/wp-content/uploads/2015/03/deterjen-cair-750x498.jpg" height="498" src="http://cdn.image-static.hipwee.com/wp-content/uploads/2015/03/deterjen-cair-750x498.jpg" width="750" /><div class="wp-caption-text">
<br /></div>
</div>
Agar
lebih hemat, sekarang kamu bisa coba gunakan detergen cair untuk
mencuci bajumu yang kotor. Meskipun harganya lebih mahal daripada
deterjen bubuk, detergen jenis ini jauh lebih menguntungkan untuk
keuangan. Karena meski hanya menggunakanbeberapa mililiter deterjen
deterjen cair, seember bajumu bisa segera bersih. Kemampuannya
untukmembuat busa dan menghilangkan noda juga lebih juara.Sehingga kamu
juga lebih hemat deterjen dan tidak perlu mengerluarkan banyak uang.<br />
<br />
<br />
<h3>
9.
Eits, jangan buru-buru buang pewangi pakaian yang kamu gunakan untuk
rendaman. Asal belum ditinggal semalaman, pewangi ini bisa kamu gunakan
ulang</h3>
<div class="wp-caption aligncenter" id="attachment_67461">
<img class="size-large wp-image-67461 lazy-loaded" data-alt="Gunakan pewangi pakaian berulang" data-src="http://cdn.image-static.hipwee.com/wp-content/uploads/2015/03/DSC04216-750x563.jpg" height="563" src="http://cdn.image-static.hipwee.com/wp-content/uploads/2015/03/DSC04216-750x563.jpg" width="750" /><div class="wp-caption-text">
<br /></div>
</div>
Menghemat
uang bisa dilakukan dengan banyak cara, salah satunya adalah
mengguankanulang pewangi pakaian yang sudah kamu gunakan. Gak jarang
larutan pewangi yang sudah digunakan untuk merendam pakaian dalam waktu
beberapa menit, masih mempunyai wangi yang harum.Jadi tak masalah jika
kamu menggunakannya untuk cucian selanjutnya. Asal jangan sampai
terlewat 24 jam ya, gak jarang cairan ini sudah menghasilkan lendir yang
baunya tak enak. Nah, selain lebih hemat cara ini juga bisa mengurangi
pencemaran lingkungan.<br />
<br />
<br />
<h3>
10. Untuk urusan makan
hemat, coba deh campur tepung dengan beberapa butir telur. Kamu bisa
dapat jumbo size omelete yangbisa digunakan untuk beberapa kali makan.</h3>
<div class="wp-caption aligncenter" id="attachment_67462">
<img class="size-full wp-image-67462 lazy-loaded" data-alt="Telur campur tepung " data-src="http://cdn.image-static.hipwee.com/wp-content/uploads/2015/03/potato-fritter-468983_640.jpg" height="417" src="http://cdn.image-static.hipwee.com/wp-content/uploads/2015/03/potato-fritter-468983_640.jpg" width="640" /><div class="wp-caption-text">
<br /></div>
</div>
Tak
melulu hanya alat-alat mandi yang bisa diirit, makanan pun bisa
dihemat. Caranya, cobalah untuk mengolah telur dengan campuran tepung.
Selain itu, tambahkan potongan sayuran sebagai campuran agar lebih
sehat. Lalu goreng hingga matang. Nah, telur “palsu” ini akan mempunyai
ukuran lebih besar dibandingkan telur dadar biasanya. Sehingga kamu bisa
memotongnya untuk beberapa kali makan. Pastikan kamu menggorengnya
dengan matang ya. Jadi sampai sore, rasany masih enak untuk ditelan.
Nah, kamu mau coba?<br />
<br />
<br />
<h3>
11. List belanja pulsa paket data bisa dihilangkan dengan rajin-rajin berkunjung ke tempat umum yang menyediakan wifi gratis.</h3>
<div class="wp-caption aligncenter" id="attachment_67467">
<img class="size-large wp-image-67467 lazy-loaded" data-alt="Wifian gratis" data-src="http://cdn.image-static.hipwee.com/wp-content/uploads/2015/03/50405815_gunadarma-wifi-zone1-750x381.jpg" height="381" src="http://cdn.image-static.hipwee.com/wp-content/uploads/2015/03/50405815_gunadarma-wifi-zone1-750x381.jpg" width="750" /><div class="wp-caption-text">
<br /></div>
</div>
Selain
makanan, internet juga sudah menjadi kebutuhan utama bagi kita semua.
Tanpa harus mengeluarkan banyak uang beli pulsa paket data, manfaatkan
saja wifi gratis di tempat-tempat umum. Mungkin kamu bisa pergi ke
perpustakaan kota, kampus, atau minimarket. Mengakses internet di tempet
umu itu gak kalah cepat kok. Nah dengan cara ini, dijamin tugasmu masih
tetap kelar meskipun uang jajanmu sudah detik-detik terakhir.<br />
<br />
<br />
Memulai hidup di perantauan memang membutuhkan tingkat<em> survive</em>
yang baik. Keterbatasan uang jajan, akhir bulan yang “tragis” tak perlu
kamu bikin runyam. Karen tips hemat ekstrim ala anak kosan ini masih
bisa kamu terapkanAnonymoushttp://www.blogger.com/profile/02092929499282797452noreply@blogger.com0tag:blogger.com,1999:blog-7904296226808482383.post-81338910074154047862016-01-18T06:32:00.007-08:002016-01-18T06:32:58.156-08:0010 Makanan Seru Khas Ibukota<h3 class="buzz-title" style="text-align: center;">
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Ingin makan enak? Tidak perlu jauh-jauh, di Jakarta
banyak tempat makan enak yang patut kamu coba. Berikut rekomendasi
tempat makan seru di Jakarta versi Sauus Indonesia:</div>
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<article>
<h2>
1. Boulevard Lounge</h2>
<img alt="makan" src="http://d2i1jow9t33sk8.cloudfront.net/ereudlaxnps8ogk4gk0sgsow8.jpg" /> <br />
<br />
Lapar dan nggak punya banyak waktu untuk cari resto sebelum nonton
XXI? Datang saja ke Boulevard Lounge. Kafe ini ada di dalam area Senayan
City XXI dan memiliki berbagai menu berkualitas dengan harga
terjangkau. Misalnya, Salt ‘n Pepper Fish Popcorn dan Chicken Waffle
yang bisa dinikmati bareng teman.<br />
<br />
<br />
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<img alt="makan" src="http://d2i1jow9t33sk8.cloudfront.net/ereudlaxnps8ogk4gk0sgsow8.jpg" /><br />
<br />
<br />
Salah satu menu yang wajib kamu coba adalah 'Rosemary Chicken' dan
menikmatinya bersama segelas Mikado, minuman spesial dengan bahan utama
alpukat dan cokelat. Selain menyajikan aneka menu yang bikin lidahmu
bergoyang, Boulevard Lounge juga bakal bikin betah berlama-lama karena
suasananya nyaman dan nggak bising. Kafe ini juga ada di Mega Bekasi,
Alam Sutera, dan Gading. Tapi jangan sampai keenakan terus ketinggalan
nonton XXI-nya ya..<br />
<h2>
2. Gado-Gado Bonbin</h2>
<img alt="makan" src="http://d2i1jow9t33sk8.cloudfront.net/6o5d4sewuf8kswo448coccg0k-435x336.jpg" /><br />
<br />
Sepertii laksa. Gado-gado Bonbin ini juga memakai kecambah, ditambah
kerupuk melinjo yang disiram pakai saus kacang. dan rasanya mantab!
Untuk mencobanya silakan datang di Jalan Cikini IV No. 5, Jakarta pusat.
Penampakan warung makan ini sangat sederhana dari depan.<br />
<br />
<br />
<img alt="makan" src="http://d2i1jow9t33sk8.cloudfront.net/4aq1w40u5osgo084ks4kscwww-435x336.jpg" /><br />
<br />
<br />
Tapi jangan salah, rasanya mantap banget! Gado-gado bonbin ini
menjadi salah satu tempat makan legendaris di Jakarta dan wajib kamu
coba! Untuk seporsi gado-gado ini berisi potongan lontong dan sayuran,
ada bayam rebus, kol, tahu, taoge dan tambahan setengah potong telur
rebus. Tak lupa diatasnya disiram dengan bumbu kacang, taburan emping
melinjo dan kerupuk udang utuh. Bumbu inilah yang konon membuat para
pelanggannya selalu setia untuk singgah ke kedai ini. Yummy!<br />
<strong>Harga : Rp 20000,- / piring gado-gado</strong><br />
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<h2>
3. Ragusa</h2>
<img alt="makan" src="http://d2i1jow9t33sk8.cloudfront.net/al1ttgj112go0koooow04s88g-600x400.jpg" /><br />
<br />
<br />
<img alt="makan" src="http://d2i1jow9t33sk8.cloudfront.net/5cv8dwfy6l4wows8oco04ck8o.jpg" /><br />
<br />
Resto es krim ini cocok buat kamu baru jadian! Ajak saja pacar
barumu ke tempat makan romantis ala tahun 1930-an sambil menikmati
semangkuk es krim Italia, di Ragusa lah tempatnya. Menu yang patut di
kamu coba adalah spaghetti ice cream. Tempat ini ada di Jalan Veteran 1
no. 10, Jakarta Pusat. Harga semangkuk es krim paling mahal Cuma Rp
27.000. Kalau perut lapar, kamu juga bisa mencicipi otak-otak, sate ayam
dan asinan yang dijual di luar.<br />
<h2>
4. Naniura Sushi Bar & Resto</h2>
<img alt="makan" src="http://d2i1jow9t33sk8.cloudfront.net/4ts26w062q68gg8og4o8ccwwo.jpg" /><br />
<br />
Ini merupakan salah satu tempat makan sushi seru di Jakarta. Tepatnya
di kawasan Kalimalang, Jakarta Timur. Penampakan Naniura sendiri cukup
unik dengan berbagai lukisan abstrak di dalam ruangan.<br />
<br />
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<br />
<img alt="naniura" src="http://d2i1jow9t33sk8.cloudfront.net/ddpkgdmfm0gsocokswcogkwg8.jpg" /><br />
<br />
Menu baru wajib dicoba adalah Flaming Dragon! Berupa sushi dengan
udang digulung di kertas alumunium foil dan dibakar di atas meja kita.
Harga makanan di Naniura masih terjangkau (banget) di kantong, berkisar
antara Rp 35-50 ribu/porsi, dengan porsi ukuran besar! Jadi puas di
lidah dan dompet!<br />
<h2>
5. Hospital Restaurant & Bar</h2>
<img alt="makan" src="http://d2i1jow9t33sk8.cloudfront.net/25614y7s0s4kw84s4s4840kkk-800x533.jpg" /><br />
<br />
Ada yang unik di tempat makan ini. kamu bakal melihat kantung infus,
suster, dan dokter yang sering ditemui di rumah sakit. Dan semua itu
justru bisa kamu lihat di Hospitalis Restaurant & Bar. Tempat makan
ini terletak di jalan K.H Achmad Dahlan No.31, Kebayoran Baru, Jakarta
Selatan dan menawarkan sensasi makan yang berbeda, baik dari segi
pelayanan maupun penyajian makanannya. Semua menu di tempat ini
disajikan dengan alat-alat rumah sakit atau laboratorium!<br />
<h2>
6. Awan Lounge</h2>
<img alt="makan" src="http://d2i1jow9t33sk8.cloudfront.net/2ndzjurlqhes88gcc0k0oo4gw-630x350.jpg" /><br />
<br />
Di Jakarta, tren restoran dengan model rooftop mulai menjamur seiring
dengan bertambahnya jumlah gedung pencakar langit. Salah satu lounge di
bilangan KH. Wahid Hasyim juga menawarkan pemandangan malam ibukota
dari atap bangunan. Dengan berbagai pilihan makanan dan minuman yang
disajikan di Awan Lounge, tempat ini cocok untuk melepas penat bersama
teman dan sahabat di akhir pekan. Pemandangannya? Jangan tanya lagi,
sangat spektakuler!<br />
<h2>
7. Colette & Lola</h2>
<img alt="makan" src="http://d2i1jow9t33sk8.cloudfront.net/badbrkd1l9ck0c8w4gg0ss8cs-630x473.jpg" /><br />
<br />
Lucu dan atraktif menjadi daya tarik utama bagi pelanggan baru yang
datang ke tempat ini. Ini dapat dilihat pada desain interior di tempat
makan ini. Hal lain yang super lucu dari Colette & Lola adalah
bentuk kuenya yang sangat variatif, mulai dari Panda sampai dengan Lego!
Jadi, untuk kamu yang hobi mem-posting foto di Instagram, tempat ini
wajib untuk kamu kunjungi karena sangat menarik!<br />
<h2>
8. Indomie Abang Adek</h2>
<img alt="makan" src="http://d2i1jow9t33sk8.cloudfront.net/4l37o0isqjokw4wk0gsosgowo-690x378.jpg" />
<a class="img-source" href="http://m.rekomendasi.me/articles/detail/indomie-pedas-mampus-abang-adek-berani-coba">rekomendasi</a><br />
<img alt="makan" src="http://d2i1jow9t33sk8.cloudfront.net/5gobp5vvjvcwscww0w84ckcks-690x378.jpg" /><br />
<br />
Bagi kamu yang hobi makan yang pedas-pedas, kamu bisa mencoba Indomie
Abang Adek. Ini sebenarnya merupakan tempat makan sederhana berupa
warung tenda pinggir jalan. Menu yang disajikan juga sangat sederhana
yaitu mie instan baik yang rebus maupun goreng. Tapi tempat ini begitu
populer di kalangan anak muda Jakarta. Dan ternyata, mie instan yang
disajikan di tempat makan ini memiliki tingkat kepedasan yang
berbeda-beda.<br />
Kamu bisa memilih Indomie dengan tingkat pedas sedang, pedas garuk,
pedas gila, sampai pedas mampus. Menu yang terakhir lebih cocok disebut
sebagai cabai pakai Indomie ketimbang Indomie plus cabai. Konon, jumlah
cabai yang digunakan untuk menu Indomie pedas mampu mencapai 100 biji.
Pedasnya!!!<br />
<strong>Alamat Indomie Abang Adek:</strong>
<strong>Jl. Mandala Utara No. 8 Grogol Jakarta Barat</strong><br />
<h2>
9. Rasane Seafood</h2>
<img alt="makan" src="http://d2i1jow9t33sk8.cloudfront.net/4j3kmz0b36kgg8o0googowo0s-550x344.jpg" /> <br /><br />
Restoran ini mungkin sudah tidak asing lagi bagi kamu pecinta seafood
di Jakarta. Rasane Seafood telah memiliki banyak cabang di Jakarta
dengan menu andalan kepiting asap. Harga makanan disini dibandrol
berkisar Rp 50.000 - Rp 100.000.<br />
Kepiting, udang, ikan, cumi-cumi dan kerang yang merupakan menu-menu
andalan Rasane kami datangkan khusus dari perairan-perairan laut dalam
Indonesia, terutama Indonesia Timur. Untuk mendapatkan kualitas-kualitas
terbaik, Rasane telah melakukan pemilihan supplier secara ketat dan
menentukan standar kualitas yang tinggi dalam menyortir seafood. Patut
dicoba!<br />
<h2>
10. Sate Maranggi Bu Yayah</h2>
<img alt="makan" src="http://d2i1jow9t33sk8.cloudfront.net/bffri4n1v8ggkwwcwcgocg4k4-435x336.jpg" /><br />
<br />
Salah satu sajian kuliner sate khas Purwakarta di Jakarta bisa kita
nikmati di Warung Sate Maranggi Bu Yayah. Lokasinya berdekatan dengan
Kompleks LMK PLN Duren Tiga, Jalan Laboratorium No. 3, Jakarta Selatan.
Biasanya warung ini melayani pelanggannya setiap hari dari jam setengah
11 siang sampai jam setengah 9 malam setiap hari, kecuali hari minggu.
Tapi tak jarang warung ini sudah tutup sebelum jam setengah 9, karena
dagangannya sudah terjual habis. Sate Maranggi Bu Yayah menyediakan tiga
jenis sate, ada sate ayam, sate kambing dan sate sapi tanpa lemak.
Harga 10 tusuk sate cukup terjangkau, Rp 20 ribuan saja!<br />
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Anonymoushttp://www.blogger.com/profile/02092929499282797452noreply@blogger.com0tag:blogger.com,1999:blog-7904296226808482383.post-10983546816834838802016-01-17T07:24:00.003-08:002016-01-17T07:24:54.207-08:00Tangisan Malamku<br /><div style="text-align: center;">
Di bawah salah satu sisi langit, <br /><br />Aku terduduk diantara cahaya bulan dan lampu taman <br /><br />Berharap suatu keajaiban kan datang padaku <br /><br />Membawa serta alunan sendu dari hati <br /><br /><br />Diantara pohon yang menari <br /><br />Dan diantara para jangkrik penyanyi <br /><br />Aku masih menatap langit dengan penuh harap, <br /><br />Sebuah bintang akan jatuh di hadapanku <br /></div>
Anonymoushttp://www.blogger.com/profile/02092929499282797452noreply@blogger.com0tag:blogger.com,1999:blog-7904296226808482383.post-56808905615892335492016-01-17T07:23:00.003-08:002016-01-17T07:23:39.303-08:00Aku<!--[if gte mso 9]><xml>
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<br />
<br />
<div style="text-align: center;">
<br /><br />Aku hanya sebutir debu yang memburamkan kilau, <br /><br />Dan tak pantas berada diatas suci <br /><br />Dan aku tak bisa menghindar saat angin hembuskan aku untukmu, <br /><br />Lalu terbang.. <br /><br />Aku hanya kecewa bagi hampa yang mengharap udara, <br /><br />Karena aku hanyalah debu ditengah gersang yang mengharap hujan, <br /><br />Hentikan angin membawaku terbang..</div>
<br />
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div class="MsoNormal" style="text-align: right;">
<span lang="IN" style="font-size: 12.0pt; line-height: 115%;">January, 01 2016 </span></div>
Anonymoushttp://www.blogger.com/profile/02092929499282797452noreply@blogger.com0tag:blogger.com,1999:blog-7904296226808482383.post-50296870035305804712015-12-14T06:06:00.000-08:002015-12-14T06:06:25.903-08:00Olahraga Membakar KaloriSetiap orang tentu mendambakan tubuh
sehat, bugar dan memiliki berat badan ideal. Salah satu masalah yang
sering dihadapi manusia zaman modern adalah persoalan berat badan,
terutama obesitas.<br />
<br />
<div>
</div>
<div>
Padahal, orang dengan berat badan yang berlebih atau mengalami kegemukan biasanya lebih rentan terserang penyakit.<br />
<br />
Oleh sebab itu, salah satu cara mengatasinya dengan berolahraga secara
teratur. Olahraga saja sebenarnya tidak cukup, kamu juga harus
mengimbanginya dengan menerapkan pola makan yang seimbang.<br />
<br />
Lalu bagaiman jika kamu sudah berolahraga namun tanda-tanda penurunan berat badan tidak kunjung terlihat?<br />
<br />
Mungkin hal itu karena jenis olahraga yang kamu pilih kurang tepat. Ada
sejumlah olahraga yang banyak membakar kalori, namun ada pula yang
sangat sedikit membutuhkan kalori. Kuncinya adalah memilih jenis
olahraga yang tepat dan efektif untuk menurunkan berat badan.<br />
<br />
Nah, dalam ulasan berikut, <b>MagWuzz.com</b> akan bagikan olahraga yang
dapat membakar hingga 2.000 kalori per hari yang sangat berguna bagi
kamu yang sedang menjalani program diet. Penasaran? Inilah <i>9 olahraga yang dapat membakar kalori dengan cepat</i>.<br />
<div>
</div>
<div>
<h4 style="text-align: center;">
9 Olahraga untuk Membakar Kalori dengan Cepat</h4>
<b>1. Bersepeda</b><br />
Cara cerdas untuk berolahraga kardio dan memaksimalkan program penurunan
berat badan adalah dengan bersepeda. Satu jam bersepeda intens dapat
membakar hingga 850 kalori. Namun, jika kamu tinggal di kota dengan
akses jalan yang minin, kamu bisa memilih alternatif lain yaitu dengan
menggunakan sepeda statis. Jangan lupa sediakan juga air minum agar
tubuhmu terhindar dari dehidrasi.</div>
<div>
<br />
<b>2. Lompat Tali</b><br />
Lompat tali bukan lagi permainan yang hanya diperuntukkan bagi
anak-anak. Bahkan, kegiatan ini merupakan salah satu latihan terbaik
untuk membakar kalori secara cepat dan efektif. Satu jam melakukan
olahraga lompat tali mampu membakar 700 sampai 800 kalori. Namun,
intensitas adalah yang terpenting. Mulailah dengan sepuluh sampai dua
puluh menit jika kamu seorang pemula.</div>
<a href="http://www.magwuzz.com/2015/03/8-cara-agar-tidak-mudah-lelah-saat-olahraga.html" target="_blank"></a><div>
<br />
<b>3. Renang</b><br />
Jika kamu takut berkeringat, berenang bisa menjadi solusi terbaik untuk
membakar kalori dengan cepat. Satu jam berenang secara intens mampu
membakar hingga 700 kalori. Selain itu, berenang juga akan membantu Anda tetap bugar dan fit.</div>
<div>
</div>
</div>
<b>4. Aerobik</b><div id="iklan23612389737609697405">
Aerobik adalah jenis olahraga yang menyenangkan. Dari semua latihan
terdaftar di sini, olahraga ini akan membantumu dalam menurunkan berat
badan dengan cepat. Saking asyiknya, kamu merasa seperti tidak sedang
berolahraga. Bahkan, sejumlah pelatih kebugaran merekomendasikan aerobik
karena hasil yang bakal kamu dapatkan, yaitu memiliki tubuh seksi dan
langsing.<br /><div>
<br />
<b>5. Treadmill</b><br />
Berlari di treadmill adalah cara paling sederhana untuk membakar lemak
tubuh. Dengan treadmill selama satu jam, kamu bisa membakar hingga 600
kalori dalam tubuhmu. Agar aktivitasmu tidak membosankan, putar
lagu-lagu favoritmu selama berolahraga di treadmill.</div>
<div>
</div>
<div>
<b>6. Senam</b><br />
Nah, buat kamu yang gemar menari, senam yang diiringi musik bisa menjadi
pilihan paling pas buatmu. Menari adalah salah satu olahraga yang
paling menyenangkan, efektif dan mudah untuk membakar kalori. Selain
memiliki tubuh sehat dan bugar, kamu juga akan menambah jalinan
pertemanan ketika mengikuti sanggar senam.<br />
<br />
<b>7. Aerobik Air</b><br />
Aerobik air juga bisa kamu coba selain berenang. Selain membakar kalori
dengan efektif, aerobik air juga membuat tubuh kamu atletis. Aeorobik
air selama satu jam, kamu dapat membakar 200 hingga 400 kalori.</div>
<div>
</div>
<div>
<b>8. Lari</b><br />
Lari telah terbukti menjadi salah satu olahraga terbaik sepanjang masa.
Olahraga ini mampu mengurangi stres dan depresi. Selama satu jam
berlari, kamu dapat membakar sekitar 600 kalori. Semakin tinggi
intensitasnya, maka semakin banyak pula kalori yang terbakar. <br />
<br />
<b>9. HIIT</b><br />
HIIT juga dikenal sebagai High Intensity Interval Training. Para ahli
kebugaran merekomendasikan jenis olahraga ini bagi kamu yang ingin
menurunkan berat badan. Olahraga HIIT merupakan gerakan selama 20 detik
di mana kamu berlatih secara intens lalu istirahat, begitu seterusnya.
HIIT juga bermanfaat untuk meningkatkan denyut jantung, otot dan melatih
tubuh.<br />
<br />
<h4 style="text-align: center;">
4 Tips Mudah Menurunkan Berat Badan</h4>
<ol>
<li>Pastikan kamu berolahraga setiap hari. Ketika kamu membakar kalori, tubuh kamu cenderung untuk menyerap kalori lebih sedikit.</li>
<li>Minumlah segelas air sebelum dan saat kamu sedang makan. Ini akan membuatmu kenyang lebih cepat.</li>
<li>Lakukan pemanasan sebelum berolahraga. Hal ini akan mencegah cedera dan mengencangkan otot-otot tubuhmu.</li>
<li>Minumlah air infuse sepanjang hari. Cara ini akan mencegah dehidrasi, kenaikan berat badan, masalah pencernaan dan nyeri sendi.</li>
</ol>
<br />
Nah, sekian ulasan tentang <b>9 olahraga untuk membakar kalori dengan cepat</b>. Segera praktekkan tips-tips di atas dan rasakan manfaat sehatnya. Selamat mencoba! <b>(sc/mw)</b></div>
</div>
Anonymoushttp://www.blogger.com/profile/02092929499282797452noreply@blogger.com0tag:blogger.com,1999:blog-7904296226808482383.post-44199982758372869302015-12-14T05:54:00.001-08:002015-12-14T05:55:35.985-08:00Contoh Jawaban Pertanyaan Tes Wawancara Kerja<div style="text-align: center;">
24 CONTOH PERTANYAAN dan Jawaban
WAWANCARA lowongan KERJA (Job Interview) 2015 berikut ini, Bagus untuk
panduan Tips Cara sukses menghadapinya. dan memberikan gambaran yang
akan dihadapi saat wawancara kerja.</div>
<div style="text-align: center;">
Job interview atau wawancara pekerjaan
merupakan hal paling kritikal untuk mendapatkan pekerjaan yang kita
inginkan. Karena itu, tentu kita tahu bahwa kita harus mempersiapkan
diri kita seprima mungkin, baik fisik dan mental.kali ini kami akan
memberi Anda tips untuk menghadapi pertanyaan yang paling umum dan
tersulit dalam sebuah wawancara pekerjaan.</div>
<div style="text-align: justify;">
.</div>
<div style="text-align: justify;">
<b>1. Contoh Jawaban Pertanyaan Tes WAWANCARA Lowongan KERJA (Job Interview) 2015 – Beritahukan kami tentang diri Anda?</b></div>
<div style="text-align: justify;">
Biasanya ini merupakan pertanyaan
pembuka wawancara kerja, karena itu jangan menghabiskan terlalu banyak
waktu untuk menjawabnya. tips cara menjawab: Berikan jawaban yang
menjawab empat subjek: tahun-tahun terakhir, pendidikan, sejarah kerja,
dan pengalaman karir terakhir.</div>
<div style="text-align: justify;">
.</div>
<div class="separator" style="clear: both; text-align: center;">
<a href="http://l.yimg.com/os/publish-images/finance/2014-01-06/84a72489-6dc1-4749-a85f-d2784b388414_IT_job_interview_Fotolia_13405170_Subscription_L.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="http://l.yimg.com/os/publish-images/finance/2014-01-06/84a72489-6dc1-4749-a85f-d2784b388414_IT_job_interview_Fotolia_13405170_Subscription_L.jpg" height="426" width="640" /></a></div>
<div class="separator" style="clear: both; text-align: center;">
</div>
<div class="separator" style="clear: both; text-align: center;">
<br /></div>
<div class="separator" style="clear: both; text-align: center;">
<br /></div>
<div style="text-align: justify;">
<b>2. Contoh Jawaban Pertanyaan Tes WAWANCARA Lowongan KERJA (Job Interview) 2015 – Apa yang Anda ketahui tentang kami?</b></div>
<div style="text-align: justify;">
Ketika pertanyaan ini dikeluarkan saat
wawancara kerja, anda diharapkan mampu mendiskusikan produk atau
pelayanan, pendapatan, reputasi, pandangan masyarakat, trget,
permasalahan, gaya managemen, orang-orang di dalamnya, sejarah, dan
filosofi perusahaan. tips cara menjawab: Berikan jawaban yang
memberitahu pewawancara bahwa Anda meluangkan waktu mencari tahu tentang
perusahaan tersebut, namun jangan beraksi seperti Anda tahu segalanya
tentang perusahaan tersebut, tunjukan keinginan mempelajari lebih banyak
tentang perusahaan tersebut, dan jangan memberikan jawaban negatif
seperti “Saya tahu perusahaan anda mengalami problema-problema, itu
alasan saya disini”. Tekankan keunggulan perusahaan dan minat Anda
terhadap hal tersebut.</div>
<div style="text-align: justify;">
.</div>
<div style="text-align: justify;">
<b>3. Contoh Jawaban Pertanyaan Tes
WAWANCARA Lowongan KERJA (Job Interview) 2015 – Apa yang dapat Anda
berikan pada kami (yang orang lain tidak bisa beri)?</b></div>
<div style="text-align: justify;">
Sebutkan prestasi-prestasi dan jenjang
karir yang Anda telah capai. tips cara menjawab: Sebutkan kemampuan dan
hal-hal yang menarik perhatian Anda, gabungkan dengan sejarah Anda
mencapai hal-hal itu. Sebutkan kemampuan Anda dalam menentukan
prioritas, mengidentifikasi masalah, dsb</div>
<div style="text-align: justify;">
.</div>
<div style="text-align: justify;">
<b>4. Contoh Jawaban Pertanyaan Tes
WAWANCARA Lowongan KERJA (Job Interview) 2015 – Apa yang paling menarik
menurut Anda dari pekerjaan ini? Dan apa yang paling tidak menarik?</b></div>
<div style="text-align: justify;">
tips cara menjawab: Sebutkan tiga
sampai empat faktor menarik dari pekerjaan yang anda hendak ambil dan
satu hal kecil sebagai faktor yang kurang menarik pada saat wawancara
kerja.</div>
<div style="text-align: justify;">
.</div>
<div style="text-align: justify;">
<b>5. Contoh Jawaban Pertanyaan Tes WAWANCARA Lowongan KERJA (Job Interview) 2015 – Mengapa kami harus merekrut Anda?</b></div>
<div style="text-align: justify;">
Pertanyaan ini sama seperti pertanyaan
wawancara nomor empat, sebutkan saja kemampuan-kemampuan Anda yang
mampu mendukung perusahaan tersebut.</div>
<div style="text-align: justify;">
.</div>
<div style="text-align: justify;">
<b>6. Contoh Jawaban Pertanyaan Tes WAWANCARA Lowongan KERJA (Job Interview) 2015 – Apa kelemahan anda?</b>
Jangan pernah menjawab kalau anda orang malas atau susah bangun pagi.
tips cara menjawab: Jawab dengan diplomatis, seperti “Saya kurang
percaya diri jika berbicara di hadapan orang banyak, tapi saat ini saya
dalam proses mengatasinya karena ini sangat berkaitan dengan karir saya
ke depan dan saya yakin bisa mengatasi hal ini”, atau “Kelemahan saya
kurang bisa bekerja sendiri, jadi harus membangun teamwork yang solid”.
Intinya setelah mengatakan kelemahan anda, sertakan usaha yang telah
anda lakukan untuk mengatasi kelemahan anda tersebut.</div>
<div style="text-align: justify;">
.</div>
<div style="text-align: justify;">
<b>7. Contoh Jawaban Pertanyaan Tes
WAWANCARA Lowongan KERJA (Job Interview) 2015 – Apakah anda bersedia
kerja lembur kapan saja bila diperlukan? </b>Jawaban untuk ini ada di anda. Jawablah dengan jujur dan berikan alasan yang tepat.</div>
<div style="text-align: justify;">
.</div>
<div style="text-align: justify;">
<b>8. Contoh Jawaban Pertanyaan Tes
WAWANCARA Lowongan KERJA (Job Interview) 2015 – Pengalaman apa yang anda
miliki dalam bidang ini?</b> Jawab se-spesifik mungkin mengenai
keahlian anda di bidang yang anda lamar. Jika tidak memiliki pengalaman
yang khusus setidaknya berikan jawaban yang mendekati keahlian yang
dimaksud.</div>
<div style="text-align: justify;">
.</div>
<div style="text-align: justify;">
<b>9. Contoh Jawaban Pertanyaan Tes WAWANCARA Lowongan KERJA (Job Interview) 2015 – Apakah anda bisa bekerja dalam satu tim? </b>Selalu jawab “Iya” dan sebutkan pengalaman yang pernah anda lakukan saat bekerja sama dengan banyak orang.</div>
<div style="text-align: justify;">
.</div>
<div style="text-align: justify;">
<b>10. Contoh Jawaban Pertanyaan Tes WAWANCARA Lowongan KERJA (Job Interview) 2015 – Apa yang Anda cari di dalam sebuah pekerjaan?</b></div>
<div style="text-align: justify;">
Berikan jawaban yang berkisar pada
oportunitas di dalam organisasi. tips cara menjawab: Beritahukan
pewawancara kalau Anda ingin memberikan kontribusi dan dikenali. Hindari
jawaban yang mempersoalkan kestabilan keuangan pribadi.</div>
<div style="text-align: justify;">
.</div>
<div style="text-align: justify;">
<b>11. Contoh Jawaban Pertanyaan Tes
WAWANCARA Lowongan KERJA (Job Interview) 2015 – Menurut Anda, apa
definisi dari posisi yang Anda inginkan?</b></div>
<div style="text-align: justify;">
Berikan jawaban yang singkat dan
berkisar tentang tugas dan kewajiban. Pastikan Anda mengerti posisi
tersebut sebelum Anda hendak menjawab.</div>
<div style="text-align: justify;">
.</div>
<div style="text-align: justify;">
<b>12. Contoh Jawaban Pertanyaan Tes
WAWANCARA Lowongan KERJA (Job Interview) 2015 – Berapa lama waktu yang
Anda butuhkan untuk memberikan kontribusi berarti bagi kami?</b></div>
<div style="text-align: justify;">
Beri jawaban yang realistik. tips cara
menjawab: Beritahukan saat wawancara kerja bahwa walaupun Anda akan
berusaha mengatasi segala harapan dan tantangan dari hari pertama, Anda
membutuhkan sekitar enam bulan untuk benar-benar mengerti organisasi
perusahaan dan kebutuhannya.</div>
<div style="text-align: justify;">
.</div>
<div style="text-align: justify;">
<b>13. Contoh Jawaban Pertanyaan Tes
WAWANCARA Lowongan KERJA (Job Interview) 2015 – Jika anda diterima
kerja, berapa lama anda ingin bergabung di perusahaan ini?</b> Jawaban
jangan terlalu spesifik. Anda bisa menjawab seperti ini ” Saya ingin
selamanya bisa bekerja di sini dengan catatan perusahaan puas dengan
hasil kerja saya”.</div>
<div style="text-align: justify;">
.</div>
<div style="text-align: justify;">
<b>14. Contoh Jawaban Pertanyaan Tes
WAWANCARA Lowongan KERJA (Job Interview) 2015 – Dari resume Anda, kami
rasa Anda terlalu berpengalaman untuk posisi ini. Bagaimana pendapat
Anda?</b></div>
<div style="text-align: justify;">
Ini pertanyaan jebakan. Anda
diharapkan untuk tetap rendah hati namun percaya diri dengan kemampuan
Anda. tips Cara terbaik menanganinya adalah menjawab bahwa Anda butuh
mengenal perusahaan lebih jauh sebelum dapat dengan efisien bekerja di
tingkat yang lebih tinggi.</div>
<div style="text-align: justify;">
.</div>
<div style="text-align: justify;">
<b>15. Contoh Jawaban Pertanyaan Tes
WAWANCARA Lowongan KERJA (Job Interview) 2015 – Kenapa Anda meninggalkan
pekerjaan Anda yang sebelumnya?</b></div>
<div style="text-align: justify;">
Anda sebaiknya menjawab pertanyaan ini
dengan jujur namun singkat dan jelas termasuk jika hal tersebut karena
Anda dipecat. Namun yang perlu diperhatikan, Anda sebaiknya jangan
menyebutkan konflik pribadi. Perlu Anda perhitungkan bahwa pewawancara
mungkin akan bertanya banyak soal masalah ini, jangan sampai Anda
terbawa emosi.</div>
<div style="text-align: justify;">
.</div>
<div style="text-align: justify;">
<b>16. Contoh Jawaban Pertanyaan Tes
WAWANCARA Lowongan KERJA (Job Interview) 2015 – Apa yang Anda rasakan
ketika harus meninggalkan pekerjaan Anda?</b></div>
<div style="text-align: justify;">
Beritahu pewawancara bahwa Anda merasa
khawatir namun jangan terkesan panik. tips cara menjawab: Katakan bahwa
Anda siap menerima segala resiko demi mendapatkan pekerjaan yang cocok
untuk Anda. Jangan menunjukan bahwa Anda lebih mementingkan kestabilan
keuangan.</div>
<div style="text-align: justify;">
.</div>
<div style="text-align: justify;">
<b>17. Contoh Jawaban Pertanyaan Tes
WAWANCARA Lowongan KERJA (Job Interview) 2015 – Pada pekerjaan Anda
sebelumnya, apa yang berkenan dengan Anda?</b> Dan apa yang tidak berkenan?</div>
<div style="text-align: justify;">
Berhati-hatilah dalam menjawab
pertanyaan ini dan kemukakan hal-hal positif. Deskripsikan lebih banyak
hal yang Anda sukai daripada yang Anda tidak sukai. Jangan menyebutkan
masalah pribadi. Jika Anda membuat pekerjaan sebelumnya terkesan buruk,
pewawancara akan bertanya-tanya mengapa Anda berada disana. Hal ini
jelas mengurangi profesionalisme Anda.</div>
<div style="text-align: justify;">
.</div>
<div style="text-align: justify;">
<b>18. Contoh Jawaban Pertanyaan Tes WAWANCARA Lowongan KERJA (Job Interview) 2015 – Apa pendapat Anda tentang bos Anda sebelumnya?</b></div>
<div style="text-align: justify;">
Ini juga pertanyaan yang harus Anda
jawab dengan hati-hati. Sebisa mungkin jawablah pertanyaan ini dengan
positif karena calon bos Anda akan merasa Anda akan membicarakan hal-hal
buruk tentang dia seperti apa yang telah Anda lakukan terhadap bos yang
terdahulu.</div>
<div style="text-align: justify;">
.</div>
<div style="text-align: justify;">
<b>19. Contoh Jawaban Pertanyaan Tes
WAWANCARA Lowongan KERJA (Job Interview) 2015 – Mengapa Anda tidak
mendapatkan pekerjaan yang lebih baik di usia Anda?</b></div>
<div style="text-align: justify;">
Lagi-lagi ini bisa menjadi pertanyaan
jebakan. tips cara menjawab: Beritahukan pewawancara bahwa inilah alasan
Anda mencari lowongan pekerjaan di perusahaan tersebut. Jangan bersikap
defensif.</div>
<div style="text-align: justify;">
.</div>
<div style="text-align: justify;">
<b>20. Contoh Jawaban Pertanyaan Tes WAWANCARA Lowongan KERJA (Job Interview) 2015 – Berapa gaji yang anda harapkan? </b>Pertanyaan
mudah yang sangat sulit menjawabnya karena sangat sensitif. Jadi jangan
dijawab. tips cara menjawab: Katakan sambil tersenyum “Pertanyaan yang
cukup sulit, namun maaf bisakah Bapak/Ibu menjelaskan kisaran gaji untuk
posisi ini?” Biasanya pihak perusahaan akan memberikan rentang gaji
yang anda tanyakan. Jika tidak, anda bisa bertanya balik mengenai detail
pekerjaan yang akan anda jalani serta tanggung jawabnya, baru kemudian
bisa memperkirakan gaji yang anda harapkan plus mempertimbangkan
tunjangan-tunjangan lain. Itu pun masih kisaran saja, jadi anda
sebelumnya harus tahu kisaran gaji untuk posisi seperti anda.</div>
<div style="text-align: justify;">
.</div>
<div style="text-align: justify;">
<b>21. Contoh Jawaban Pertanyaan Tes WAWANCARA Lowongan KERJA (Job Interview) 2015 – Apa target jangka panjang Anda?</b></div>
<div style="text-align: justify;">
Untuk menjawab pertanyaan ini, Anda
lagi-lagi diharuskan meneliti perusahaan tersebut dan mengetahui rencana
dan/atau target mereka lalu memberikan jawaban yang singkron dengan
milik perusahaan.</div>
<div style="text-align: justify;">
.</div>
<div style="text-align: justify;">
<b>22. <b>Contoh Jawaban Pertanyaan Tes WAWANCARA Lowongan KERJA (Job Interview) 2015 –</b> Apa Target Jangka Pendek Anda?</b></div>
<div style="text-align: justify;">
ini kurang lebih mirip dengan
pertanyaan wawancara kerja sebelumnya, hanya saja meminta anda untuk
membedakan dengan target jangka panjang</div>
<div style="text-align: justify;">
.</div>
<div style="text-align: justify;">
<b>23.Contoh Jawaban Pertanyaan Tes WAWANCARA Lowongan KERJA (Job Interview) 2015 – Seberapa sukses yang Anda rasa telah capai?</b></div>
<div style="text-align: justify;">
Berikan jawaban yang positif dan
percaya diri, namun jangan memberikan jawaban yang berlebih. Jangan
membuat saat wawancara merasa Anda seorang yang suka membesar-besarkan
sesuatu.</div>
<div style="text-align: justify;">
.</div>
<div style="text-align: justify;">
<b>24. Contoh Jawaban Pertanyaan Tes WAWANCARA Lowongan KERJA (Job Interview) 2015 – Apakah anda ada pertanyaan untuk saya?</b>
Selalu siapkan pertanyaan anda. Ini menunjukkan antusias anda bergabung
di perusahaan. Contoh pertanyaan seperti deskripsi pekerjaan yang akan
anda jalani atau proyek seperti apa yang saat ini dikerjakan perusahaan.</div>
Anonymoushttp://www.blogger.com/profile/02092929499282797452noreply@blogger.com0tag:blogger.com,1999:blog-7904296226808482383.post-13363913621783675952015-12-14T05:47:00.003-08:002015-12-14T05:49:21.826-08:00Memakai Jilbab yang Baik dan Benar<div style="text-align: center;">
Setiap muslimah diwajibkan memakai jilbab untuk menutup
auratnya. Tetapi dalam berjilbab ini ternyata masih banyak ada yang
salah, juga kadang melenceng dari syariat islam dan bila tidak mengerti
cenderung menjerumus ke hal yang dilarang. Berikut adalah cara berjilbab
yang banyak berkembang dikalangan muslimah tetapi sebenarnya kurang
baik dan dilarang. Dalam berjilbab seharusnya para muslimah jangan
mendahulukan fashion ketimbang syariat. Fashion boleh, dianjurkan malah.
Allah itu indah dan mencintai keindahan. Tetapi fashion harus mengikut
syariat, bukan syariat yang mengikut fashion.
</div>
<div style="text-align: center;">
Mari kita lihat salah satu fashion jilbab sekarang yang kurang baik
dan bisa dikatakan menyerupai pakaian agama lain , dan yang memakai
model jilbab seperti ini tidaklah sedikit di kalangan masyarakat :</div>
<br />
<b><a class="fancybox" href="http://img.eramuslim.com/media/2013/05/1-1.png" rel="fancybox"><img alt="1 1" class="alignleft size-full wp-image-53717" src="http://img.eramuslim.com/media/2013/05/1-1.png" height="479" width="640" /></a> </b><br />
<br />
<b>Jilbab menyerupai Biarawati Kristian Fashion</b><br />
<b><br /></b>
Rasulullah bersabda, Barangsiapa yang menyerupai suatu kaum, maka ia
termasuk dari golongan mereka (HR. Abu Dawud, dishahihkan oleh Ibnu
Hibban)<br />
Sangat dilarang umat islam untuk menyerupai suatu kaum. Nah disini
dibahas fashion yang menyerupai biarawati kristian, yang seperti apa
itu? Fashion para biarawati yaitu menggunakan penutup seperti jilbab
dengan menampakkan bentuk lehernya. Mungkin masih sering kita jumpai
para muslimah yang mengenakan jilbab dengan menampakkan bentuk lehernya.
Itu merupakan hal yang tidak baik karena menyerupai kaum kristian.<br />
Banyak model berjilbab yang mungkin tipenya bermacam macam atau
sedang ngetren-ngetren nya di kalangan muslimah apalagi remaja, tetapi
sayangnya dilarang. Mungkin masih banyak yang belum mengetahui tentang
informasi ini, jadi bagi sahabat yang sudah mengetahuinya, berharap
dapat diamalkan.<br />
Jadi kalau sahabat masih menemukan teman atau saudara kita
menggunakan fashion jilbab seperti diatas. Alangkah baiknya untuk
sekedar memberitahu atau memberi pencerahan. Tetapi harus dengan
baik-baik dengan cara yang lembut tanpa menyakiti hati saudara kita itu.<br />
Nah bagaimana memakai jilbab yang benar untuk muslimah, lihatlah
gambar dibawah ini, alangkah indah lagi jika para muslimah menghulurkan
jilbabnya ke seluruh tubuhnya, pasti akan lebih terlihat cantik dan
manis..<br />
<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="http://img.eramuslim.com/media/2013/05/1-11.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="http://img.eramuslim.com/media/2013/05/1-11.png" height="640" width="576" /></a></div>
<br />Anonymoushttp://www.blogger.com/profile/02092929499282797452noreply@blogger.com0tag:blogger.com,1999:blog-7904296226808482383.post-10600908163243472062015-12-14T04:52:00.003-08:002015-12-14T04:52:43.981-08:00Cari Handphone Baru? Mirror 5 aja <div style="text-align: justify;">
<strong>Harga Oppo Mirror 5</strong>
– Setelah sebelumnya Oppo merilis Mirror 5S, kali ini mereka
meluncurkan versi murah dari ponsel tersebut dengan seri Oppo Mirror 5.
Tidak banyak perbedaan antara spesifikasi Mirror 5 dan Mirror 5s, yang
membedakannya hanyalah resolusi layar. Dimana kali ini Oppo memberikan
layar 5 inci beresolusi qHD 540 x 960 pixels dengan kepadatan pixel ~220
ppi. Kualitas layarnya tentu lebih rendah dibandingkan Mirror 5s yang
memiliki layar 5 inci beresolusi HD 720p. Namun tak jadi masalah,
pasalnya sobat deteknokers akan mendapatkan desain premium dengan panel
belakang berpola berlian.</div>
<div style="text-align: justify;">
Panel belakang Oppo Mirror 5 dirancang
dengan teknik emobossil ultraviolet canggih untuk menghasilkan desain
potongan berlian yang terlihat premium apabila terkena sinar matahari.
Selain itu, ponsel ini juga didesain tipis dengan rangka metal
berketebalan 7.7 mm. Sementara untuk dimensi bodynya memiliki rasio
perbandingan panjang 143.4 mm, lebar 71.2 mm, tinggi 7.7 mm, dan berat
160 gram. Jadi bisa dikatakan Oppo Mirror 5 memiliki desain cantik baik
dari tampak luar maupun tampak dalamnya yang telah memakai bingkai dan
rangka logam.</div>
<div class="wp-caption aligncenter" id="attachment_8767" style="width: 510px;">
<a href="https://www.detekno.com/wp-content/uploads/2015/07/Review-Oppo-Mirror-5.jpg"><img alt="Review Oppo Mirror 5" class="size-full wp-image-8767" height="327" src="https://www.detekno.com/wp-content/uploads/2015/07/Review-Oppo-Mirror-5.jpg" width="500" /></a><div class="wp-caption-text">
Review Oppo Mirror 5</div>
</div>
<div style="text-align: justify;">
Seperti yang dilansir dari laman <em><a href="http://www.gsmarena.com/oppo_mirror_5-7427.php">GSMarena</a></em>,
terlihat bahwa Mirror 5 memiliki 2 slot kartu sim berbentuk nano-sim
dan micro-sim. Namun sayangnya, khusus untuk Oppo Mirror 5 yang dirilis
di Indonesia belum dibekali teknologi 4G LTE. Selain itu, tersedia pula
fitur IR Blaster sebagai remote perangkat elektronik yang dipadukan
beberapa konektivitas pendukung seperti Wifi, Bluetooth V4.0, GPS, dan
port MicroUSB 2.0 dengan dukungan USB OTG.</div>
<br />
<br />
<div style="text-align: justify;">
Walaupun harga Oppo Mirror 5 lebih
murah, akan tetapi dapur pacu ponsel ini sama persis dengan Oppo Mirror
5s, dimana Oppo memasangkan chipset Qualcomm Snapdragon 410 dengan
processor Quad Core 1.2 Ghz-64 Bit, beserta Ram 2 GB. Sementara untuk
sektor memori, telah tersedia memori bawaan pabrik sebesar 16 GB dan
diberikan opsi perluasan memori ekternal mencapai 128 GB. Untuk
mengoptimalkan kinerja hardaware tersebut, Oppo menyempurkannya dengan
sistem operasi Android Lollipop 5.1 yang memiliki tampilan antar muka
ColorOS 2.1.</div>
<div style="text-align: justify;">
ColorOS 2.1 memiliki performa lebih
stabil, dan lebih cepat saat sobat deteknokers membuka aplikasi dan
beragam fitur yang dibawa ColorOS 2.1. Transisi antar layar juga semakin
halus, dan yang terpenting lebih hemat pemakaian memori Ram
dibandingkan ColorOS sebelumnya yang masih mengadopsi sistem operasi
Android Kitkat. Selain itu, Oppo juga memberikan baterai berkapasitas
2420 mah dengan memanfaatkan baterai berjenis Li-Po yang di buat
menempel pada rangka metal Oppo Mirror 5, jadi sobat tak bisa mencopot
baterai tersebut</div>
<div style="text-align: justify;">
Berlanjut ke sektor kamera, Oppo
memberikan kamera depan 5 Megapixel untuk mempermudah sobat deteknokers
berfoto selfie dan video call. Menariknya, Oppo menyediakan software
Beautify 3.0 yang memungkinkan sobat mengambil foto selfie tampak lebih
indah dan alami dengan beragam mode seperti pencocokan jenis kelamin,
usia, dan beberapa filter foto. Lalu untuk kamera bagian belakang, Oppo
Mirror 5 dipersenjatai kamera berlensa 8 Megapixel.</div>
<div style="text-align: justify;">
Kamera utama 8 Megapixel memang terlalu
rendah apabila harga Oppo Mirror 5 dibanderol diatas 3 Juta Rupiah.
Namun sobat deteknokers tetap mendapatkan fitur terbaik apabila membeli
ponsel ini. Pasalnya lensa 8 Megapixel tersebut memiliki bukaan lensa
F/2.2 dan ukuran lensa 1,4 micron pixels, sehingga mampu meningkatkan
sensitvitas cayaha dan mengoptimalkan pengambilan foto pada kondisi
cayaha rendah. Tidak ketinggalan, teknologi pemrosesan gambar Pure Image
2.0+ juga dimasukan untuk mengasilkan foto dan video berkualitas
terbaik saat diambil pada siang hari maupun malam hari.</div>
<div style="text-align: justify;">
<strong>Harga Oppo Mirror 5 Perdana</strong></div>
<div class="wp-caption aligncenter" id="attachment_8766" style="width: 488px;">
<a href="https://www.detekno.com/wp-content/uploads/2015/07/Harga-Oppo-Mirror-5.jpg"><img alt="Harga Oppo Mirror 5" class="size-full wp-image-8766" height="338" src="https://www.detekno.com/wp-content/uploads/2015/07/Harga-Oppo-Mirror-5.jpg" width="478" /></a><div class="wp-caption-text">
Harga Oppo Mirror 5</div>
</div>
<div style="text-align: justify;">
Kinerja cepat dan performa multitasking
setiap aplikasi dan game yang sobat jalankan, menjadi kelebihan
smartphone ang di otaki processor Quad Core 64 Bit dan Ram 2GB tersebut.
Sayangnya kami belum tahu berapa harga Oppo Mirror 5 di Indonesia.
Untuk mengetahuinya, mari kita nantikan kehadiran Oppo Mirror 5 di
Indonesia, dan semoga saja harganya tidak akan jauh berbeda dari Oppo
Mirror 3s yang sekarang ini bisa kita dapatkan dengan harga 3 Jutaan.
Sobar jangan berharap harga Oppo Mirror 5 semurah <em><strong><a href="https://www.detekno.com/spesifikasi/harga-oppo-joy/">Oppo Joy</a></strong></em>
ataupun Oppo Joy 3, karena ponsel ini akan dipasarkan untuk segementasi
pasar menengah keatas, jadi kemungkinan harganya akan dibanderol diatas
2 Juta Rupiah.</div>
Anonymoushttp://www.blogger.com/profile/02092929499282797452noreply@blogger.com0tag:blogger.com,1999:blog-7904296226808482383.post-34241732316245742302015-12-14T04:28:00.008-08:002015-12-14T04:41:56.686-08:00Dik, masih ingat permainan ini,ga?<div class="separator" style="clear: both; text-align: center;">
<a href="http://us.images.detik.com/content/2011/06/13/857/bermain.jpg?w=500" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="http://us.images.detik.com/content/2011/06/13/857/bermain.jpg?w=500" height="361" width="400" /></a></div>
Bermain adalah kodrat seorang manusia. Melalui permainan, seseorang dapat mengenal lingkungannya dan dapat bergaul sesama. Dalam bermain, seseorang juga bisa membentuk karakter maupun ketangkasan mereka. Namun sangat disayangkan , anak-anak sekarang lebih memilih untuk bermain dengan gedget mereka berjam jam tanpa ingin bermain bersama teman-teman mereka. Kalian kangen gak sih? buat lari larian , tertawa bersama , keringat membasahi badan kalian sampai lupa waktu kalau orang tua udah nyuruh kalian buat pulang karna sudah terlalu larut untuk bermain. Kini, aku hanya tersenyum rindu melihat masa-masa itu lahir kembali, sangat disayang kan mereka yang saat ini kecil sangat berbeda dengan aku yang dulu :')<br />
Mau cerita aja sih, dulu sekitaran 15 tahun yang lalu aku masih seorang anak ingusan yang berlari sana sini untuk mencari tempat persembunyian agar terhindar dari teman ku yang lagi panik mencari ku. pernah satu ketika aku terjatuh dan kaki ku terluka, rasa nya sangat sakit aku dibawa teman-teman ku untuk pulang dan mengobati luka ku yang memerah. <i>But im so happy . </i>Natural dan tanpa kontaminasi dari apapun. Ah sudahlah.<br />
Ini nih beberapa permainan yang udah hapir punah dikalangan anak-anak jaman sekarang<br />
<ul>
<li>Petak Umpet </li>
</ul>
<div class="separator" style="clear: both; text-align: center;">
<a href="http://3.bp.blogspot.com/-ijQPEi23nTg/UviuJIBODYI/AAAAAAAAAdU/oDUdmqy3s50/s1600/permainan+petaumpet.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="http://3.bp.blogspot.com/-ijQPEi23nTg/UviuJIBODYI/AAAAAAAAAdU/oDUdmqy3s50/s1600/permainan+petaumpet.jpg" height="486" width="640" /></a></div>
Permainan ini yang aku mainin tadi nih <i>guys </i>. Mencari dan bersembunyi. Buat ikutan permainan ini, tidak ada persyaratan apapun dan gak butuh <i>skill </i>apapun. Cukup kumpulin teman teman kamu se-banyak banyak nya, satu orang yang mencari dan yang lainnya sembunyi. Cara nya juga gampang buat jadi yang sembunyi, si pencari mesti nemuin semua teman-teman mereka orang yang paling pertama ditemuin ia lah yang manjadi si pencari . tapi ingat loh <i>guys, </i>kalian harus cari semua teman kalian dulu baru lah permainan babak kedua bisa dimulai<br />
<br />
<ul>
<li> Congklak</li>
</ul>
<ul>
</ul>
<div class="separator" style="clear: both; text-align: center;">
<a href="http://www.orbitdigital.net/sites/default/files/styles/panopoly_image_featured/public/artikel72.jpg?itok=Bpbzqnal" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="http://www.orbitdigital.net/sites/default/files/styles/panopoly_image_featured/public/artikel72.jpg?itok=Bpbzqnal" height="320" width="640" /></a></div>
Permaianan ini biasanya dimainakan oleh anak perempuan bukan anak-anak laki gak boleh main ini loh, cuma kebanyakan saja. Alat yang dipergunakan adalah sebuat papan panjang yang dipapan tersebut ada bagian yang dibolongi berjejer dan diisi biji kalo di minang sih biji bijian tersebut desebut <i>kuciang kuciang </i>gak tau kenapa dinamai itu padahal gak berbentuk kucing,aneh. Permaianan ini bisa dimain kan oleh 2 orang anak, peraturannya yang menang adalah anak yang mengumpulkan biji bijian paling banyak disisi papan paling ujung.<br />
<ul>
<li> Gasing</li>
</ul>
<ul>
</ul>
<div class="separator" style="clear: both; text-align: center;">
<a href="http://kelas-fisika.com/images/tahukahkamu/gasing.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="http://kelas-fisika.com/images/tahukahkamu/gasing.jpg" height="425" width="640" /></a></div>
Permainan ini banyak dimainkan oleh anak laki-laki. Hanya menggunakan sebuah kayu yang sudah diubah ujungnya menjadi runcing dan berporos dibantu dengan bantuan benang yang tebal. Gasing yang paling lama berputar itu lah pemenang nya, gampang kan?<br />
<ul>
<li>Kelereng</li>
</ul>
<div class="separator" style="clear: both; text-align: center;">
<a href="http://1.bp.blogspot.com/-6Auv8rVO7_4/USJvCDxwDnI/AAAAAAAAAKw/5Q_w_2We3PY/s1600/main+kelereng-kaulinan+barudak.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="http://1.bp.blogspot.com/-6Auv8rVO7_4/USJvCDxwDnI/AAAAAAAAAKw/5Q_w_2We3PY/s1600/main+kelereng-kaulinan+barudak.jpg" height="480" width="640" /></a></div>
Bola bola kecil yang menggelinding di tanah, jika bola satu mengenai bola lawan maka bola yang dikenai akan menjadi hak milik orang yang memainkan. Simple tapi menyenangkan, emng sih keliatannya gampang banget cuma ingin susah loh kalian harus fokus buat mengenai bola yang lainnya, coba deh kalo gak percaya.<br />
<ul>
<li> Lompat tali</li>
</ul>
<div class="separator" style="clear: both; text-align: center;">
<a href="http://kfk.kompas.com/image/preview/aW1hZ2VzL3Nma19waG90b3Mvc2ZrX3Bob3Rvc18xMzM2MDIxMzczX2t3ZjV3ZDV3LmpwZw%3D%3D.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="http://kfk.kompas.com/image/preview/aW1hZ2VzL3Nma19waG90b3Mvc2ZrX3Bob3Rvc18xMzM2MDIxMzczX2t3ZjV3ZDV3LmpwZw%3D%3D.jpg" height="424" width="640" /></a></div>
Ini permainan <i>worth it</i> banget buat anak perempuan yang ingin banget tinggi hahaha . tali yang dibentang, dan dipengang seorang anak disalah satu anak, permainan ini bisa dimainkan minimal 3 orang .<br />
<br />
Sebenarnya masih banyak lagi permainan yang dilupain anak-anak sekarang yang sebenarnya permainan tradisional ini lebih greget buat dimainkan. Tapi jaman sekarang zaman sudah berbeda tidak zamannya lagi buat bermain dirumah bersama teman-teman atau mungkin anak sekarng males kali ya buat panas panasan. Tidak terkecuali ada, aku punya adek masih main dluar rumah kok, jadi tidak mayoritas ya guys.<br />
<blockquote class="tr_bq">
Lestarikan budaya bermainan untuk membentuk karakter yang kreatif-<i><u>utty</u></i></blockquote>
Anonymoushttp://www.blogger.com/profile/02092929499282797452noreply@blogger.com0