tag:blogger.com,1999:blog-49844211322904788902024-02-06T19:17:55.135-08:00adhipatyadhipatyhttp://www.blogger.com/profile/03442056485279970437noreply@blogger.comBlogger104125tag:blogger.com,1999:blog-4984421132290478890.post-52468533544729425172015-07-15T02:31:00.001-07:002015-07-15T02:31:43.761-07:00TUGAS SOFTSKILL<div class="MsoNormal">
<span lang="IN" style="color: #c00000; font-family: "Comic Sans MS"; mso-ansi-language: IN;">BAB 10 <o:p></o:p></span></div>
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<span style="color: #c00000; font-family: "Comic Sans MS";">AKUNTANSI
INTERNASIONAL<o:p></o:p></span></div>
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<span lang="IN" style="color: #c00000; font-family: "Comic Sans MS"; mso-ansi-language: IN;">(</span><span style="color: #c00000; font-family: "Comic Sans MS";">PERENCANAAN DAN PENGENDALIAN MANAJERIAL</span><span lang="IN" style="color: #c00000; font-family: "Comic Sans MS"; mso-ansi-language: IN;">)</span><span style="color: #c00000; font-family: "Comic Sans MS";"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="color: #c00000; font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal;"> </span></span><!--[endif]--><span style="color: #002060; font-family: "Comic Sans MS";">Jelaskan perbedaan antara
sistem penetapan biaya standar dengan sistem penetapan biaya keizen yang
populer di jepang !</span><span style="color: #c00000; font-family: "Comic Sans MS";"><o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS";">Jawab :<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS";"> <span style="color: #00b050;">Sistem penentuan biaya standar mencoba untuk meminimalkan
varians antara biaya yang dianggarkan dengan biaya aktual. Penentuan biaya
kaizen menekankan untuk melakukan apa ynag diperlukan untuk mencapai tingkatan
kinerja yang diinginkan dalam kondisi pasar yang kompetitif.<o:p></o:p></span></span></div>
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<b><span style="color: #00b050; font-family: "Comic Sans MS";">Konsep
Biaya Standar</span></b><span style="color: #00b050; font-family: "Comic Sans MS";"><o:p></o:p></span></div>
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<b><span style="color: #00b050; font-family: "Comic Sans MS";">Konsep
Biaya Kaizen</span></b><span style="color: #00b050; font-family: "Comic Sans MS";"><o:p></o:p></span></div>
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<span style="color: #00b050; font-family: "Comic Sans MS";">Pengendalian
biaya<o:p></o:p></span></div>
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<span style="color: #00b050; font-family: "Comic Sans MS";">Pengurangan
biaya<o:p></o:p></span></div>
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<span style="color: #00b050; font-family: "Comic Sans MS";">Diterapkan
pada kondisi manufaktur yang ada<o:p></o:p></span></div>
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<span style="color: #00b050; font-family: "Comic Sans MS";">Diterapkan
pada perbaikan manufaktur secara terus-menerus<o:p></o:p></span></div>
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<span style="color: #00b050; font-family: "Comic Sans MS";">Tujuan:
kesesuaian dengan standar kinerja<o:p></o:p></span></div>
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<span style="color: #00b050; font-family: "Comic Sans MS";">Tujuan
: mencapai target pengurangan biaya<o:p></o:p></span></div>
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<span style="color: #00b050; font-family: "Comic Sans MS";">Standar
ditentukan tiap tahun<o:p></o:p></span></div>
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<span style="color: #00b050; font-family: "Comic Sans MS";">Target
pengurangan biaya ditentukan setiap bulan<o:p></o:p></span></div>
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<span style="color: #00b050; font-family: "Comic Sans MS";">Analisis
variabs didasarkan pada aktual vs standar<o:p></o:p></span></div>
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<span style="color: #00b050; font-family: "Comic Sans MS";">Analisi
varians didasarkan pada pengurangan biaya secara konstan<o:p></o:p></span></div>
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<span style="color: #00b050; font-family: "Comic Sans MS";">Melakukan
investigasi apabila standar tidak terpenuhi<o:p></o:p></span></div>
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<span style="color: #00b050; font-family: "Comic Sans MS";">Melakukan
investigasi jika target biaya tida tercapai<o:p></o:p></span></div>
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<div class="MsoListParagraph" style="mso-list: l3 level1 lfo4; text-indent: -.25in;">
<!--[if !supportLists]--><span style="color: #002060; font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal;"> </span></span><!--[endif]--><span style="color: #002060; font-family: "Comic Sans MS";">Apakah ketetapan yang terkait
dalam rancangan sistem kendali atau informasi multinasional !<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS";">Jawab :<o:p></o:p></span></div>
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<span lang="IN" style="color: #00b050; font-family: "Comic Sans MS"; mso-ansi-language: IN;">P</span><span style="color: #00b050; font-family: "Comic Sans MS";">enyebaran tinggi dengan sentralisasi yang rendah, digunakan pada
perusahaan multinasional dengan operasi di wilayah geografis yang berbeda.
Kemudian penyebaran rendah dengan sentralitas yang tinggi digunakan oleh
organisasi yang lebih kecil dengan operasi bisnis internasional yang terbatas.<o:p></o:p></span></div>
<div class="MsoListParagraph" style="mso-list: l3 level1 lfo4; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal;"> </span></span><!--[endif]--><span style="color: #002060; font-family: "Comic Sans MS";">Sebutkan kesulitan-kesulitan
dalam perencanaan dan pelaksanaan sistem evaluasi performa dalam perusahaan
multinasional</span><span style="font-family: "Comic Sans MS";"><o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS";">Jawab :<o:p></o:p></span></div>
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<span style="color: #00b050; font-family: "Comic Sans MS";">1. Mempertimbangkan
profitabilitas operasi yang ada.<o:p></o:p></span></div>
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<span style="color: #00b050; font-family: "Comic Sans MS";">2. Menentukan
area yang memiliki kinerja tidak seperti yang diharapkan<o:p></o:p></span></div>
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<span style="color: #00b050; font-family: "Comic Sans MS";">3. Mengalokasikan
sumber-sumber daya perusahaan yang terbatas dengan produktif.<o:p></o:p></span></div>
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<span style="color: #00b050; font-family: "Comic Sans MS";">4. Mengevaluasi
kinerja manajemen.<o:p></o:p></span></div>
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<span style="color: #00b050; font-family: "Comic Sans MS";">5. Memastikan
perilaku manajemen konsisten dengan prioritas strategi.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraph" style="mso-list: l3 level1 lfo4; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal;"> </span></span><!--[endif]--><span style="color: #002060; font-family: "Comic Sans MS";">Sebutkan 6 alasan yang
mendukung perusahaan induk supaya menggunakan sistem kendali domestiknya untuk
usaha luar negrinya dan 6 alasan yang menentang praktek ini !</span><span style="font-family: "Comic Sans MS";"><o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS";">Jawab :<o:p></o:p></span></div>
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<span style="color: #00b050; font-family: "Comic Sans MS";">· Pertimbangan
kontrol keuangan jarang sekali merupakan sesuatu yang penting dalam tahapan –
tahapan awal pendirian operasi luar negeri<o:p></o:p></span></div>
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<span style="color: #00b050; font-family: "Comic Sans MS";">· Umumnya
akan lebih murah untuk menggunakansistem domestik dari pada harus membuat dari
awal keseluruhan sistem yang dirancang untuk operasi luar negeri<o:p></o:p></span></div>
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<span style="color: #00b050; font-family: "Comic Sans MS";">· Untuk
menyederhanakan penyusunan dan analisis laporan keuangan konsolidasi, pihak
kontroler perusahaan harus menegaskan bahwa seluruh anak perusahaan yang
beroperasi menggunakan format dan daftar yang sama untuk mencatat dan
mengirimkan data keuangan dan operasi<o:p></o:p></span></div>
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<span style="color: #00b050; font-family: "Comic Sans MS";">· Mantan
eksekutif domestik yang bekerja pada operasi luar negri dan atasan perusahaan
mereka akan lebih nyaman jika mereka dapat terus menggunakan sebanyak mungkin
sistem pengendalian domestik umumnya karena mereka mencapai manajemen tingkatan
tertinggi dan menguasai sistem domestik<o:p></o:p></span></div>
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<span style="color: #00b050; font-family: "Comic Sans MS";">Yang
menentang praktik penggunaan sistem pengendalian domestik yaitu :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]--><span style="color: #00b050; font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal;">
</span></span><!--[endif]--><span style="color: #00b050; font-family: "Comic Sans MS";">Arahan yang disalah artikan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]--><span style="color: #00b050; font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal;">
</span></span><!--[endif]--><span style="color: #00b050; font-family: "Comic Sans MS";">Toleransi yang rendah terhadap kritik<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]--><span style="color: #00b050; font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal;">
</span></span><!--[endif]--><span style="color: #00b050; font-family: "Comic Sans MS";">Hilangnya rasa percaya diri manajer luar negri apabila menggunakan
pengendaliandomestik<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="color: #00b050; font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal;">
</span></span><!--[endif]--><span style="color: #00b050; font-family: "Comic Sans MS";">Ketidak mauan untuk mendelegasikan kekuasaan<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal">
<span lang="IN" style="color: #c00000; font-family: "Comic Sans MS"; mso-ansi-language: IN;">BAB 11<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #c00000; font-family: "Comic Sans MS";">AKUNTANSI
INTERNASIONAL<o:p></o:p></span></div>
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<span lang="IN" style="color: #c00000; font-family: "Comic Sans MS"; mso-ansi-language: IN;">(</span><span style="color: #c00000; font-family: "Comic Sans MS";">MANAJEMEN RISIKO KEUANGAN</span><span lang="IN" style="color: #c00000; font-family: "Comic Sans MS"; mso-ansi-language: IN;">)</span><span style="color: #c00000; font-family: "Comic Sans MS";"><o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS";">1. <span style="color: #002060;">Deskripsikan apa saja yang diperlukan dalam manajemen
risiko perusahaan (ERM)</span><o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS";">Jawab :<o:p></o:p></span></div>
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<span style="color: #00b050; font-family: "Comic Sans MS";"> Manajemen
Risiko dimulai dari proses identifikasi risiko, penilaian risiko,
mitigasi,monitoring dan evaluasi. Risiko dapat terjadi pada pelayanan, kinerja,
dan reputasi dari institusi yang bersangkutan. Risiko yang terjadi dapat
disebabkan oleh berbagai faktor antara lain kejadian alam, operasional,
manusia, politik, teknologi, pegawai, keuangan, hukum, dan manajemen dari
organisasi.<o:p></o:p></span></div>
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<span style="color: #00b050; font-family: "Comic Sans MS";"> Suatu
risiko yang terjadi dapat berasal dari risiko lainnya, dan dapat disebabkan
oleh berbagai faktor. Risiko rendahnya kinerja suatu instansi berasal dari
risiko rendahnya mutu pelayanan kepada publik. Risiko terakhir disebabkan oleh
faktor-faktor sumber daya manusia yang dimiliki organisasi dan operasional
seperti keterbatan fasilitas kantor. Risiko yang terjadi akan berdampak pada
tidak tercapainya misi dan tujuan dari instansi tersebut, dan timbulnya
ketidakpercayaan dari publik.<o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: "Comic Sans MS";">2. <span style="color: #002060;">Apakah yang dimaksud dengan risiko kasar? Gambarkan
risiko ini dengan contoh valuta asing !<o:p></o:p></span></span></div>
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<span style="font-family: "Comic Sans MS";">Jawab :<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS";"> <span style="color: #00b050;">Risiko pasar muncul karena harga pasar bergerak dalam
arah yang merugikan organisasi.Misal, suatu perusahaan mempunyai portofolio
sekuritas saham yang dibeli dengan harga Rp 1 miliar.Misalkan harga saham
jatuh,<a href="https://www.blogger.com/null" name="more"></a> sehingga nilai pasar saham tersebut turun menjadi
Rp 800 juta.Perusahaan tersebut mengalami kerugian karena nilai portofolio
sahamnya turun sebesar Rp 200 juta.Kerugian tersebut disebabkan karena harga
saham bergerak kearah yang kurang menguntungkan (dalam hal ini turun).<o:p></o:p></span></span></div>
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<br /></div>
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<span style="font-family: "Comic Sans MS";">3. <span style="color: #002060;">Apakah yang dimaksud dengan derivatif keuangan dan
masalah akuntansi apa saja yang berhubungan dengannya !<o:p></o:p></span></span></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS";">Jawab :<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS";"> <span style="color: #00b050;">Derivatif keuangan merupakan instrumen derivatif, di mana
variabel-variabel yang mendasarinya adalah instrumen-instrumen keuangan, yang
dapat berupa saham, obligasi, indeks saham, indeks obligasi, mata
uang(currency), tingkat suku bunga dan instrumen-instrumen keuangan
lainnya. <o:p></o:p></span></span></div>
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<span style="color: #00b050; font-family: "Comic Sans MS";"> Masalah
tambahan lain yang berkaitan dengan akuntansi untuk derivatif:<o:p></o:p></span></div>
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<span style="color: #00b050; font-family: "Comic Sans MS";">· Akuntansi
untuk derivatif yang tertanam.<o:p></o:p></span></div>
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<span style="color: #00b050; font-family: "Comic Sans MS";">· Mengkualifikasikan
kriteria hedging.<o:p></o:p></span></div>
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<span style="color: #00b050; font-family: "Comic Sans MS";">· Pengungkapan
tentang instrumen keuangan dan derivatif.<o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: "Comic Sans MS";">4. <span style="color: #002060;">Apakah yang dimaksud dengan ontrak ijon keuangan. Apakah
bedanya dari kontrak berjangka !<o:p></o:p></span></span></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS";">Jawab :<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS";"> <span style="color: #00b050;">Kontrak ijon adalah kontrak pertukaran valuta yang
menginginkan pengantaran sejumlah nilai mata uang pada tanggal yang telah di
sepakati di masa depan.Jadi perbedaan antara kontrak ijon & kontrak valuta
asing berjangka terletak pada nilai valutanya. Jika kontrak ijon nilai valuta
di tentukan pada akhir kontrak dan jika kontrak valuta asing berjangka
menggunakan nilai valuta pada saat awal kontrak<o:p></o:p></span></span></div>
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<br /></div>
<div class="MsoNormal">
<span lang="IN" style="color: #c00000; font-family: "Comic Sans MS"; mso-ansi-language: IN;">BAB 12 <o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #c00000; font-family: "Comic Sans MS";">AKUNTANSI
INTERNASIONAL<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #c00000; font-family: "Comic Sans MS";">(
PERPAJAKAN INTERNASIONAL DAN PENETAPAN HARGA TRANSFER)<o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="color: #002060; font-family: "Comic Sans MS";">1. Apakah
yang dimaksud dengan penetralan pajak? Apakah pajak netral menyangkut dengan
keputusan usaha? Apakah ini baik atau buruk?<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS";">Jawab :<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #00b050; font-family: "Comic Sans MS";"> Netralitas
pajak berarti bahwa pajak tidak memiliki pengaruh (atau netral) terhadap
keputusan alokasi sumber daya. Dengan kata lain, keputusan bisnis didorong oleh
fundamental ekonomi , seperti tingkat imbalan, dan bukan pertimbangan pajak.<o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="color: #002060; font-family: "Comic Sans MS";">2. Apa
peranan dalam perpajakan internasional? Pertimbangan apa yang menyebabkan kredit
pajak tidak bisa mencapai hasil yang diinginkan?<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS";">Jawab :<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #00b050; font-family: "Comic Sans MS";"> Kredit
pajak dapat diperkirakan jika jumlah pajak penghasilan luar negeri yang
dibayarkan tidak terlampau jelas (yaitu ketika anak perusahaan luar negeri
mengirimkan sebagian laba yang bersumber dari luar negeri kepaa induk
perrusahaan domestik). Disini deviden yang dilaporkan dalam surat pemberitahuan
pajak induk perusahaan harus dihitung kotor (gross-up) untuk mencakup jumlah
pajak ( yang dianggap terbayar) ditambah seluruh pajak pungtan luar negeri yang
berlaku. Ini berarti seakan-akan induk perusahaan domestic menerima dividen
yang didalamnya termasuk pajak terhutang kepada pemerintah asing dan kemudian
membayarkan pajak itu. Kredit pajak tidak langsung luar negeri yang
diperbolehkan (pajak penghasilan lluar negeri yang dianggap terbayar) ditentukan
dengan cara sebagi berikut, Pembayaran deviden (termasuk seluruh pajak
pungutan) x pajak asing yang dapat di kreditan laba setelah pajak penghasilan
luar negeri. Dalam melakukan perencanaan pajak perusahaan multinasional
memiliki keunggulan tertentu atas peurahsaan yang murni domestik karena
memiliki fleksibilitas geografis lebih besar dalam menuntukan lokasi produksi
dn sistem distribusi. Fleksibilitas ini memberikan peluang tersendiri untuk
memanfaatkan perbedaan antaryuridis pajak nasional sehingga dapat menurunkan
beban oajak erusahaan secara keseluruhan. Pengamatan atas masalah perencanaan
pajak ini dimulai dengan dua hal dasar:<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #00b050; font-family: "Comic Sans MS";">- Pertimbangan
pajak seharusnya tidak pernah mengendalikan strategi usaha.<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #00b050; font-family: "Comic Sans MS";">- Perubahan
hukum pajak ecara konstan membatasi manfaat perendanaan pajak dalam jangka
waktu panjang.<o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="color: #002060; font-family: "Comic Sans MS";">3. Jelaskan
secara singkat inti keuntungan dan kerugian dari :<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS";">a) Clasik<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS";">b) Pemotongan
nilai<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS";">c) Penuduhan<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: red; font-family: "Comic Sans MS";">Jawab :<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #00b050; font-family: "Comic Sans MS";">a) Clasik<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #00b050; font-family: "Comic Sans MS";"> Pajak
penghasilan perusahaan atas penghasilan kena pajak dikenakan pada tingkat
perusahaan dan tingkat pemegang saham. Sebagai contoh, misalkan suatuinduk
perusahaandi Zonalia (suatu negara fiktif) yang dikenakan pajak penghasilan
perusahaan sebesar 33%, menghasilkan laba 100 zonos (z) dan membagi deviden
sebesar 100% kepada pemegang saham tunggal, yang berbeda dalam keranjang pajak
30%. <o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #00b050; font-family: "Comic Sans MS";">b) Pemotongan
nilai<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #00b050; font-family: "Comic Sans MS";">Keuntungan
: <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo2; text-indent: -.25in;">
<!--[if !supportLists]--><span style="color: #00b050; font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal;"> </span></span><!--[endif]--><span style="color: #00b050; font-family: "Comic Sans MS";">Memudahkan perhitungan
(sederhana)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo2; text-indent: -.25in;">
<!--[if !supportLists]--><span style="color: #00b050; font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal;"> </span></span><!--[endif]--><span style="color: #00b050; font-family: "Comic Sans MS";">Mengangkat citra rupiah di
mata internasional<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo2; text-indent: -.25in;">
<!--[if !supportLists]--><span style="color: #00b050; font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal;"> </span></span><!--[endif]--><span style="color: #00b050; font-family: "Comic Sans MS";">Untuk mengatasi ketidak
efesiensian pembangunan infrastruktur car</span><span lang="IN" style="color: #00b050; font-family: "Comic Sans MS"; mso-ansi-language: IN;">a </span><span style="color: #00b050; font-family: "Comic Sans MS";"> transaksi non-tunai
(ATM, online banking, dsb).<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #00b050; font-family: "Comic Sans MS";">Kerugian
: <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l2 level1 lfo3; text-indent: -.25in;">
<!--[if !supportLists]--><span style="color: #00b050; font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal;"> </span></span><!--[endif]--><span style="color: #00b050; font-family: "Comic Sans MS";">Tidak memberikan dampak
positif terhadap perekonomian secara langsung<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo3; text-indent: -.25in;">
<!--[if !supportLists]--><span style="color: #00b050; font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal;"> </span></span><!--[endif]--><span style="color: #00b050; font-family: "Comic Sans MS";">Mungkin akan sedikit
memberikan kebingungan di beberapa masyarakat<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l2 level1 lfo3; text-indent: -.25in;">
<!--[if !supportLists]--><span style="color: #00b050; font-family: "Comic Sans MS"; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal;"> </span></span><!--[endif]--><span style="color: #00b050; font-family: "Comic Sans MS";">Masyarakat harus beradaptasi
dengan nilai pecahan uang baru tersebut.<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #002060; font-family: "Comic Sans MS";">4. Apakah
yang dimaksud dengan Advance Pricing Agreement (APA)? Apa keuntungan dan
kerugiannya!<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: red; font-family: "Comic Sans MS";">Jawab :<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #00b050; font-family: "Comic Sans MS";"> Kesepakatan
antara Wajib Pajak dengan Direktur Jenderal Pajak mengenai harga jual wajar
produk yang dihasilkannya kepada pihak-pihak yang mempunyai hubungan istimewa
(related parties ) dengannya. Tujuan diadakannya APA adalah untuk mengurangi
terjadinya praktik penyalahgunaan transfer pricing oleh perusahaan
multinasional. Persetujuan antara Wajib Pajak dengan Direktur Jenderal Pajak
tersebut dapat mencakup beberapa hal antara lain harga jual produk yang
dihasilkan, jumlah royalti dan lain-lain, tergantung pada kesepakatan.<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #00b050; font-family: "Comic Sans MS";">Keuntungan
advance pricing agreement yaitu:<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #00b050; font-family: "Comic Sans MS";">1. Memberikan
kepastian kepada wajib pajak atas nama semua penghitungan mengenaiharga
transaksi dengan menggunakan metode yang disetujui.<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #00b050; font-family: "Comic Sans MS";">2. Memberikan
kepastian terhadap kegiatan wajib pajak termasuk kepastian mengenaikewajiban
pajak yang berkaitan dengan harga transfer.<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #00b050; font-family: "Comic Sans MS";">3. Mengurangi
biaya dan waktu pada saat diaudit, karena selama periode APA berlakuharga
transaksi yang telah disepakati oleh wajib pajak dan otoritas pajak. <o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #00b050; font-family: "Comic Sans MS";">4. Dapat
mencegah praktik harga transfer yang tidak benar dan semata-mata hanya untuk
menghindari pajak.<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #00b050; font-family: "Comic Sans MS";"><br />
Kerugian advance pricing agreement yaitu:<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #00b050; font-family: "Comic Sans MS";">1. Pengorbanan
waktu dan biaya yang dikeluarkan untuk penyelenggaraan APA.<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #00b050; font-family: "Comic Sans MS";">2. Wajib
pajak harus mengungkapkan informasi yang mungkin merupakan rahasia perusahaan
kepada otoritas pajak. <o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #00b050; font-family: "Comic Sans MS";">3. Yang
perlu diperhatikan, bahwa APA tidak menjamin wajib pajak untuk tidak diaudit
olehotoritas pajak. Masalah-masalah yang tidak tercakup dalam APA masih dapat
diaudit dalamkriteria audit yang biasa dilakukan. APA tidak berlaku retroaktif
sehingga masalah hargatransfer yang ada sebelum APA disepakati tidak dapat
diselesaikan dengan APA.<o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
adhipatyhttp://www.blogger.com/profile/03442056485279970437noreply@blogger.com0tag:blogger.com,1999:blog-4984421132290478890.post-16762009671504479262015-05-07T04:50:00.001-07:002015-05-07T04:50:52.515-07:00tugas softskill akuntansi internasional minggu ke 3<div class="MsoListParagraph" style="background: white; line-height: 13.65pt; margin-bottom: 6.0pt; margin-left: 16.65pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="color: red; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><b><span style="color: red; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Dari sudut pandang laporan keuangan manakah yang lebih
penting? pengungkapan atau pengukuran? Untuk area manakah yang terpenting dalam
mencapai konvergensi akuntansi internasional?</span></b><span style="color: red; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.65pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Jawab:</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.65pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: 21.25pt;">
<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Dilihat dari <b>sudut
pandang penggunaan Laporan Keuaangan sumber perbedaan Akuntansi</b> yang
terpenting adalah dari <b>segi pengungkapan</b> karena “dengan
adanya pengukapan dengan audit Laporan Keuangan maka dapat dinilai apakah
penggunaan dan penyusunan Laporan Keuangan dalam suatu perusahaan tersebut
sehat atau tidak”. Akan tetapi dari <b>segi pencapaian konvergensi
akuntansi internasional</b>, area yang terpenting adalah dari segi
pengukuranya karena “konvergensi itu sendiri muncul karena adanya
persoalan para perusahaan yang mencari modal di luar pasar domestik maupun
investor yang mencoba melakukan diversifikasi investasi didunia internasional
akibat adanya perbedaan ukuran, penyajian dan audit akuntansi di banyak Negara
dengan standar akuntasi yang berbeda – beda”.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.65pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 13.65pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Penjelasan :</span></b><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.65pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"> Dengan kata
lain, dalam <b>pengungkapan </b>mampu menyatakan<b> </b>bahwa
pengungkapan merupakan aspek kualitatif dan hanya dapat dinilai oleh para ahli
dibidangnya. Sedangkan sumber akuntansi dalam <b>segi pengukuran</b> hanya
sebatas informasi murni yang belum di olah menjadi informasi yang siap di
gunakan. Jadi <b>pengungkapan</b> <b>menjadi lebih penting</b>,
“karena tanpa pengungkapan informasi menjadi tidak akan berguna.” Pengungkapan
keuangan korporasi sangat penting dalam ekonomi dunia yang kompetititf.
Dikarenakan praktik pengungkapan korporasi mengkaji dan menilai tidak hanya pengaruh-pengaruh
dari dalam perusahaan melainkan dari luar perusahaan.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.65pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .05pt;">
<br /></div>
<div class="MsoListParagraph" style="background: white; line-height: 13.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 16.65pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="color: red; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><b><span style="color: red; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Cari persamaan dan
perbedaan pendekatan-pendekatan berikut dalam menghadapi perbedaan standar
akuntansi, pembukuan dan audit di dunia? Berdasarkan (a) Reciprocity,(b)
Reconciliation, (c) Standar Internasional!</span></b><span style="color: red; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.65pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Jawab:</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.65pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Persamaan dalam menghadapi
perbedaan standar akuntansi:</span></b><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.65pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Ketiga Hal tersebut sama-sama
menyesuaikan sesuai dengan standar akuntansi yang ada di berbagai negara
tersebut.<o:p></o:p></span></div>
<div class="MsoNormal" style="background: white; line-height: 13.65pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 13.65pt; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Perbedaan dalam menghadapi standar
akuntansi :</span></b><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="background: white; line-height: 13.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 3.85pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="color: #00b0f0; font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><b><i><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Reciprocity</span></i></b><b><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"> (pengakuan bersama)</span></b><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"> :
menghadapinya dengan cara meningkatkan profesinalitas dari kinerjanya dengan
menyesuaikan standar akuntansi yang digunakan secara global.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 13.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 3.85pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="color: #00b0f0; font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><b><i><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Rekonsiliasi</span></i></b><b><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"> (proses pencocokan data
transaksi keuangan) </span></b><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">yaitu dengan cara memcocokkan mata uang yang
digunakan suatu Negara dan menyesuaikan perhitungan depresiasi dan perhitungan
akuntansi lainnya sesuai dengan perhitungan yang berlaku di negara tersebut.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="color: #00b0f0; font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><b><i><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Standar Internasional</span></i></b><i><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"> </span></i><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">yaitu dengan
mengadakan harmonisasi atas strandar yang di gunakan di berbagai macam Negara
yang berbeda – beda.<o:p></o:p></span></div>
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<br /></div>
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<!--[if !supportLists]--><span style="color: red; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><b><span style="color: red; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Apakah dasar pemikiran
utama yang mendukung pengembangan dan penerapan luas standar pelaporan keuangan
internasional?</span></b><span style="color: red; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<b><span style="color: #ff33cc; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Jawab :</span></b><span style="color: #343434; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="background: white; line-height: 13.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 3.85pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="color: #00b0f0; font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Digunakan oleh banyak Negara sebagai dasar persyaratan akuntansi
di Negara yang bersangkutan atau diadopsi secara keseluruhan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 13.65pt; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 3.85pt; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="color: #00b0f0; font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Diterima oleh banyak bursa saham dan regulator yang
memperolehkan perusahaan asing dalam negeri untuk mengajukan laporan keuangan
yang disusun sesuai IFRS<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="color: #00b0f0; font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Diakui oleh EC dan badan international lain.<o:p></o:p></span></div>
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<b><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Penjelasan :</span></b><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";">Dasar pemikiran
yang mendukung pengembangan dan penerapan luas Standar Pelaporan Keuangan
Internasional adalah berupa ekspasi lanjutan yang kuat dari pasar modal di
semua Negara dan hasrat Negara–Negara untuk mencapai pasar modal yang kuat,
stabil dan tidak tersendat–sendat sehingga dapat merangsang pertumbuhan
ekonomi. Selain itu pasar modal yang berkembang membutuhkan kepercayaan dan
pemahaman tingkat tinggi dari para investor. Dengan memiliki dan menggegam
susunan standar akuntansi bersama yang berkualitas tinggi, sehingga seorang
investor akan memiliki pemahaman dan kepercayaan yang lebih. <o:p></o:p></span></div>
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<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx<o:p></o:p></span></b></div>
<div class="MsoListParagraph" style="margin-left: 16.65pt; mso-add-space: auto; mso-list: l3 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]--><span style="color: red; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="color: red; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;"> <b>Sebutkan 4 langkah penting
dalam melalukan analisis strategis bisnis dengan menggunakan laporan keuangan?
Mengapa pada setiap langkah analisis dalam konteks lintas Negara lebih sulit
daripada analisis negara tunggal?</b><o:p></o:p></span></div>
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<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Jawab:</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;"><o:p></o:p></span></div>
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<b><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Analisis strategi bisnis (usaha)</span></b><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;"> merupakan langkah penting pertama dalam
analisis laporan keuangan. Dengan mengidentifikasi faktor pendorong laba dan
risiko usaha yang utama,analis usaha mambantu para analisis untuk membuat
peramalan yang realistis.<o:p></o:p></span></div>
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<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Terdapat 4 langkah dalam melakukan analisis
usaha dengan menggunakan laporan keuangan yaitu:<o:p></o:p></span></div>
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<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">
a. Analisis Strategi Usaha Internasional<o:p></o:p></span></div>
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<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">
b. Analisis Akuntansi<o:p></o:p></span></div>
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<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">
c. Analisis Keuangan<o:p></o:p></span></div>
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<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">
d. Analisis Prospektif Internasional.<o:p></o:p></span></div>
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<br /></div>
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<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Analisis strategi usaha sulit dilakukan
khususnya di beberapa Negara karena kurang andalnya informasi mengenai
perkembangan makro ekonomi. Memperoleh informasi mengenai industry juga sukar
dilakukan di banyak Negara dan jumlah serta kualitas informasi perusahaan
sangat berbeda-beda.<o:p></o:p></span></div>
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<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Dalam menganalisis akuntansi terhadap Lintas
Negara terdapat kesulitan dalam memperoleh informasi yang diperlukan. Adapun
dibawah ini yang merupakan faktor-faktor yang mempengaruhi dalam memperoleh
informasi akuntansi internasional yang diperlukan:<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="color: #00b0f0; font-family: Symbol; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Akses informasi<o:p></o:p></span></div>
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<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Informasi mengenai ribuan perusahaan dari
seluruh dunia telah tersedia secara lugas dalam beberapa tahun terakhir. Sumber
informasi dalam jumlah yang tak terhitung banyaknya muncul melalui World Wide
Web. Perusahaan di seluruh dunia saat ini memiliki sites Web dan laporan
tahunannya tersedia secara cuma-cuma dari berbagai sumber interact dan lainnya.<o:p></o:p></span></div>
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<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Sumber informasi lain yang juga berharga adalah
(1) publikasi pemerintah, (2) organisasi riset ekonomi, (3) organisasi
internasional seperti Perserikatan Bangsa-bangsa, (4) organisasi akuntansi,
audit, dan pasar surat berharga.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="color: #00b0f0; font-family: Symbol; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Ketepatan waktu informasi<o:p></o:p></span></div>
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<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Ketepatan waktu laporan keuangan, laporan
tahunan, laporan kepada pihak regulator, dan siaran pers yang menyangkut
laporan akuntansi berbeda-beda di tiap negara.<o:p></o:p></span></div>
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<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Perbedaan dalam ketepatan waktu informasi
akuntansi menambah beban para pembaca laporan keuangan perusahaan asing. Beban
ini semakin besar untuk perusahaan-perusahaan yang memiliki lingkungan yang
senantiasa berubah-ubah. Agar penilaian yang dilakukan dapat bermakna,
diperlukan penyesuaian terus-menerus atas jumlah yang di-laporkan, dengan
menggunakan alat yang konvensional ataupun tidak konvensional.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="color: #00b0f0; font-family: Symbol; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Hambatan bahasa dan terminology<o:p></o:p></span></div>
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<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Bahasa dan terminology yang berbeda-beda pada
setiap Negara merupakan salah satu hambatan dikarenakan membutuhkan waktu yang
cukup (menerjemahkan) dalam menerjemahkan informasi yg didapatkan.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="color: #00b0f0; font-family: Symbol; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Masalah mata uang asing<o:p></o:p></span></div>
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<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Akun-akun yang berdenominasi dalam mata uang
asing membuat para analis menghadapi dua jenis permasalahan yaitu :<o:p></o:p></span></div>
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<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">(1) Berkaitan dengan kemudahan pembaca,<o:p></o:p></span></div>
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<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">(2) Menyangkut isi informasi.<o:p></o:p></span></div>
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<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Sebagian besar perusahaan di seluruh dunia
menetapkan denominasi akun-akun keuangannya dalam mata uang domisili nasional
mereka. Bagi seorang pembaca dari AS yang terbiasa dengan dolar, analisis
akun-akun yang dinyatakan dalam euro dapat menimbulkan kebingungan. Jawaban
yang umum untuk mengatasinya adalah dengan mentranslasikan saldo-saldo dalam
mata uang asing ke dalam mata uang domestik.<o:p></o:p></span></div>
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<br /></div>
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<!--[if !supportLists]--><span style="color: #00b0f0; font-family: Symbol; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Perbedaan dalam jenis dan format
laporan keuangan.<o:p></o:p></span></div>
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<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Perbedaan format laporan keuangan yang
berbeda-beda pada setiap Negara merupakan salah satu hambatan dikarenakan
membutuhkan waktu yang cukup memahaminya.<o:p></o:p></span></div>
<div class="MsoNormal">
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<div class="MsoListParagraph" style="margin-left: 16.65pt; mso-add-space: auto; mso-list: l3 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]--><span style="color: red; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><b><span style="color: red; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Jelaskan pengaruh keragaman antar negara
pada analisis akuntansi dalam praktik-praktik pengukuran akuntansi dan
pengungkapan?</span></b><span style="color: red; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;"><o:p></o:p></span></div>
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<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Jawab:</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;"><o:p></o:p></span></div>
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<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Pengaruh keragaman (perbedaan) antar negara
pada analisis akuntansi dalam praktik-praktik pengukuran akuntansi dan
pengungkapan terhadap prinsip akuntansi antar negara:<o:p></o:p></span></div>
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<b><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Beberapa pendekatan yang dapat
dilakukan yaitu :</span></b><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;"><o:p></o:p></span></div>
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<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">a. Beberapa
analis menyajikan ulang ukuran akuntansi asing menurut sekelompok prinsip yang
diakui secara internasional atau sesuai dengan dasar lain yang lebih umum.<o:p></o:p></span></div>
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<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">b. Beberapa yang
lain mengembangkan pemahaman yang lengkap atas praktik akuntansi di sekelompok
Negara tertentu dan membatasi analisis mereka terhadap perusahaan-perusahaan
yang berlokasi di Negara-negara tersebut.<o:p></o:p></span></div>
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<div class="MsoListParagraph" style="margin-left: 16.65pt; mso-add-space: auto; mso-list: l3 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><b><span style="color: red; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Apa saja risiko umum yang harus
dihindari dalam melakukan analisis prospektif internasional?</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;"><o:p></o:p></span></div>
<div class="MsoNormal">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Jawab:</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;"><o:p></o:p></span></div>
<div class="MsoNormal">
<b><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Definisi Analisis Prospektif
Internasional :</span></b><span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;"><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Analisis prospektif mencakup tahap peramalan dan
penilaian. Ketika melakukan peramalan para analis membuat ramalan mengenai
prospek perusahaan secara eksplisit berdasarkan strategi usaha, catatan
akuntansi, dan analisis keuangan. Ketika melakukan penilaian, analis merubah
ramalan kuantitatif menjadi suatu estimasi nilai perusahaan. Penilaian
digunakan secara implisit maupun eksplisit dalam banyak kegiatan usaha.<o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Adapun risiko umum yang harus dihindari dalam
melakukan analisis prospektif internasional, yakni harus dapat :<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">a. Setiap
aturan yang telah anda pelajari di negara asal anda menjadi tidak berlaku
diluar negeri<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">b. Terjadinya fluktuasi
kurs dalam menganalisis<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">c. Adanya
perbedaan prinsip akuntansi<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">d. Adanya perbedaan
praktik akuntansi yang berjalan<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">e. Adanya perbedaan kebiasaan
bisnis<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">f. Adanya perbedaan
pasar modal<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #00b0f0; font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">g. Dan banyak faktor lainnya
memiliki pengaruh yang sangat besar terhadap peramalan dan penilaian analisis
prospektif internasional<o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Sumber:</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;"><o:p></o:p></span></div>
<div class="MsoNormal">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;">Choi, Frederick D.S., and Gary K. Meek, 2005.,
Akuntansi Internasional – Buku 2, Edisi 5., Salemba Empat, Jakarta. (Bab 9,
halaman 105- 140)</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 107%;"><o:p></o:p></span></div>
<br />
<div class="MsoNormal">
<br /></div>
adhipatyhttp://www.blogger.com/profile/03442056485279970437noreply@blogger.com0tag:blogger.com,1999:blog-4984421132290478890.post-84880275296545439462015-05-01T02:40:00.002-07:002015-05-01T02:40:51.518-07:00tugas softskill minggu ke-2<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Exotc350 DmBd BT"; mso-fareast-font-family: "Exotc350 DmBd BT";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Jelaskan
secara singkat perbedaan antara patokan
akuntansi dan pengungkapan akuntansi. Dari dua proses akuntansi ini,
manakah yang menurut anda akan menunjukkan kemajuan inovatif yang besar selama
10 tahun mendatang? Mengapa ?<br />
jawab:<br />
</span></b><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Pengukuran akuntasi : Pengukuran hanya sebatas informasi murni
yang belum di olah menjadi informasi yang siap di gunakan.<br />
Pengungkapan akutansi : Standard dan praktik pengungkapan dipengaruhi oleh
sumber-sumber keuangan, sistem hukum, ikatan politik dan ekonomi, tingkat pembangunan
ekonomi, tingkat pendidikan, budaya dan pengaruh lainnya.<br />
Yang menunjukkan kemajuan inovatif yang besar selama 10 tahun mendatang adalah
pengungkapan akuntansi, karena meskipun praktik pegungkapan sangat berbeda-beda
di setiap Negara, tetapi sekarang perlahan mulai timbul kemiripan (konvergensi)
dengan secara sukarela mengadopsi standar pelaporan keuangan internasioal
(IFRS) atau GAAP Amerika serikat, mematuhi ketentuan pasar bursa efek dan badan
regulator domestic dan luar negeri memberikan respon terhadap berbagai
permintaan informasi yang diajukan para investor dan analis. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Exotc350 DmBd BT"; mso-fareast-font-family: "Exotc350 DmBd BT";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Mengapa
perusahaan multinasional terlihat semakin bertanggung jawab kepada
konstituennya, dan bukannya kelompok investor tradisional?<br />
Jawab :</span></b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;"><br />
<span style="color: #00b0f0;">Karena perusahaan multinasional pada umumnya
pengungkapan akuntansinya didorong oleh perbedaan dalam tata kelola perusahaan
dan keuangan. Contoh di amerika serikat, inggris dan Negara-negara anglo
amerika lainnya, pasar ekuitas menyediakan kebanyakan pendanaan yang dibutuhkan
perusahaan sehingga menjadi sangat maju. Di pasar-pasar tersebut, kepemilikan
cenderung tersebar luas diantara banyak pemegang saham dan perlindungan
terhadap investor sangat ditekankan. Sedangkan dikebanyakan Negara-negara lain,
keemilikan saham masih tetap sangat terkonsentrasi dan bank secara tradisional
menjadi sumber utama pembayaran perusahaan.<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Exotc350 DmBd BT"; mso-fareast-font-family: "Exotc350 DmBd BT";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Apa
saja perbedaan antara pengungkapan sukarela dan pengungkapan wajib ? berikanlah
setidaknya dua penjelasan mengenai perbedaan praktik pengungkapan sukarela yang
dilakukan oleh para manajer. Berikanlah pula setidaknya dua penjelasan mengenai
perbedaan praktik pengungkapan waib yang dilakukan oleh para manajer.<br />
Jawab :<br />
</span></b><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Perbedaan antara pengungkapan wajib dan sukarela :<br />
• Sukarela :<br />
a. Investor di seluruh dunia menuntut informasi yang lebih detail dan lbih
tepat waktu, tingkat pengungkapan sukarela semakin meningkat, baik di
Negara-negara dengan pasar yang sudah maju maupun yang sdan berkembang.<br />
b. Dalam laporan terakhir Badan Standar Akuntansu keuangan (FASB) menjelaskan sebuah
proyek FASB mengenai pelaporan bisnis yang mendukung pandangan bahw perusahaan
akan mendapatkan manfaat pasar modal dengan meningkatkan pengungkapan
sukarelanya.<br />
c. Manajer memiliki informasi mengenai kinerja perusahaan sat ini pada masa
mendatang yang lebih baik bila dibandingkan dengan pihak eksternal.<br />
d. Bukti-bukti kuat mnunjukkan bahwa manajer perusahaan sering memiliki
dorongan kut untuk menunda pengungkapan berita negative, mengelola laporan
keuangan untuk lebih menunjukkan wajah positif perusahaan dan menlai lebih
kinerja dan prospek keuangan perusahaanya.<br />
• Wajib ;<br />
a. Perlindungan terhadap pemegang saham atau investor berbeda dari satu Negara
ke Negara lain.<br />
b. Pada umumnya bursa efek dan badan regulator pemerintah mengharuskan
perusahaan asing yang mencatatkan saham untuk memberikan informasi keuangan dan
non keuangan yang sama dengan yang diharuskan kepada perusahaan domestic.<br />
c. Investor yang memiliki informasi yang cukup untuk mengevaluasi kinerja dan
prospek sebuah perusahaan. Tempat yang terbukti atas hal ini adalah AS, yang
standar pengungkapannya secara umum dipandang paling ketat di dunia.<br />
d. Perlindungan pemengang saham di AS itu sangat ketat, sedangkan perlindungan
pemegang saham di negra-negara lain kurang mendapat perhatian. Contohnya cina
melarng insider traiding ( perdagangan yang melibatkan klangan dalam) sedangkan
penegakan hokum yang lemah membuat penegakan aturan itu hampir tidak ada.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Exotc350 DmBd BT"; mso-fareast-font-family: "Exotc350 DmBd BT";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Mengapa perkiraan pendapatan dan laba
relatif tidak sama?</span></b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Jawab
:<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 36.0pt;">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Karena laba merupakan ukuran yang digunakan untuk menilai
berhasil atau tidaknya manajemen suatu perusahaan, atau laba merupakan
kelebihan total pendapatan dibandingkan total bebannya. Sedangkan pendapatan
merupakan salah satu unsur laba, yaitu pendapatan adalah aliran masuk atau kenaikan
aktiva suatu perusahaan atau penurunan kewajiban yang terjadi dalam suatu
periode akuntansi, yang berasal dari aktivitas operasi dalam hal ini penjualan
barang yang merupakan unit usaha pokok perusahaan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Exotc350 DmBd BT"; mso-fareast-font-family: "Exotc350 DmBd BT";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Apakah yang dimaksud dari pengelolaan
perusahaan? Perusahaan yang terdapat di beberapa negara diminta untuk
mengungkap informasi tentang praktik pengelolaan perusahaan mereka. Mengapa
investor dan analis berpendapat jika informasi tersebut sangat berguna?</span></b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Jawab
:<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 36.0pt;">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Tata kelola perusahaan adalah rangkaian proses, kebiasaan,
kebijakan, aturan, dan institusi yang memengaruhi pengarahan, pengelolaan,
serta pengontrolan suatu perusahaan atau korporasi. Tata kelola perusahaan juga
mencakup hubungan antara para pemangku kepentingan (stakeholder) yang terlibat
serta tujuan pengelolaan perusahaan. Informasi dari laporan keuangan perusahaan
sangat bermanfaat bagi investor dan manajemen untuk melakukan peramalan laba
dan mengukur kinerja keuangan perusahaan. Ketepatan ramalan laba untuk
masing-masing pasar modal dan masing-masing negara berbeda-beda, dan itu
dipengaruhi oleh faktor faktor yang berbeda pula diantaranya interval waktu
peramalan, besaran perusahaan, umur perusahaan, penjamin emisi, auditor,
leverage, premium saham.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Exotc350 DmBd BT"; mso-fareast-font-family: "Exotc350 DmBd BT";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;"> Perbedaan translasi dan konversi antar
mata uang asing</span></b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Jawab : <o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 36.0pt;">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Translasi mata uang asing adalah Proses penyajian ulang
informasi keuangan dari satu mata uang ke mata uang lainnya. Sedangkan konversi
antar mata uang asing adalah pertukaran dari satu mata uang ke mata uang lain
secara fisik.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 36.0pt;">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Perbedaannya adalah, Translasi hanyalah perubahan satuan unit
moneter, misalnya pada sebuah necara yang dinyatakan dalam pound Inggris
disajikan ulang ke dalam nilai ekuivalen dolar AS. Tidak ada pertukaran fisik
yang terjadi, dan tidak ada transaksi terkait yang terjadi. Sedangkan konversi,
memungkinkan adanya pertukaran fisik yang terjadi dan ada transaksi terkait
yang terjadi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 36.0pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Exotc350 DmBd BT"; mso-fareast-font-family: "Exotc350 DmBd BT";">7.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Apakah perbedaan antara pasar spot, pasar
forward, dan pasar swap? Gambarkan setiap deskripsi anda dan berilah contoh !</span></b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Jawab :<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle">
<b><u><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Pasar Spot</span></u></b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 36.0pt;">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Pasar spot adalah pasar yang memfasilitasi transaksi-transaksi
nilai tukar berjalan suatu valuta, dimana komoditi atau valas dijual secara
tunai dengan penyerahan segera. Kurs spot adalah nilai tukar berjalan suatu
valuta. <i>Transaksi SPOT</i> adalah transaksi yang melibatkan dua
jenis mata uang yang berbeda dengan nilai yang telah disepakati. Penyelesaian
transaksi ini biasanya memakan waktu dua hari kerja setelah tanggal transaksi.
Misalnya sebuah bank menetapkan nilai tukar mata uang EURO terhadap US Dollar
adalah 1.2235 / 1.2240. Ini berarti bank tersebut bersedia membeli US$ 1 pada harga 1.2235 dan
bersedia menjual US$ 1 pada harga 1.2240. Perbedaan antara harga jual dan beli
ini dikenal dengan istilah Spread. Pada contoh diatas spread dari nilai tukar
EUR / USD adalah sebesar 1.2240 - 1.2235 = 5 point.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Contoh:<br />
Pada tanggal 22 desember 2004 seorang ayah membutuhkan US$ 10.000 untuk uang
saku anaknya yang akan sekolah di luar negeri, maka seorang ayah tersebut dapat
menghubungi bank-bank devisa atau money changer untuk dapat mengetahui dan
membuat kesepakatan selling price pada tanggal tersebut. Apabila telah tercapai
kesepakatan selling price pada tanggal 22 desember 2004 adalah US$ 1 = Rp.
5.500, maka perhitungannya:<br />
<br />
Jumlah rupiah yang dibutuhkan = US$ yang dibutuhkan x Selling Price<br />
<br />
=
US$ 10.000 x Rp 5.500<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 36.0pt;">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;"> =
Rp 55.000.000<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Maka untuk mendaparkan US$
10.000 diperlukan Rp 55.000.000 yang harus diserahkan paling lambat tanggal 24
desember 2004. (2 x 24 jam)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<u><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-weight: bold;">Pasar Forward</span></u><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Pasar Forward adalah pasar
yang memfasilitasi perdagangan kontrak forward mata uang. Kurs transaksi
forward dimana akan diselesaikan telah ditentukan pada saat kedua belah pihak
menyetujui kontrak untuk menjual dan membeli. <i>Transaksi FORWARD</i> adalah
transaksi terjadi antara dua pihak yang meliputi mata uang dari dua negara yang
berbeda. Transaksi ini dapat dilakukan diluar bursa (Over the Counter),
berdasarkan suatu nilai tukar tertentu dan kesepakatan antara pihak-pihak yang
bertransaksi yang dapat diubah oleh kedua pihak melalui suatu kesepakatan
dengan waktu jatuh tempo transaksi yang lebih panjang jika dibandingkan
transaksi SPOT, waktu jatuh tempo pada umumnya berkisar antara 30, 90, 180 dan
360 hari.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Contoh:<br />
Apabila perusahaan akan membutuhkan 1.000.000 mark jerman , 90 hari dari
sekarang untuk mengimpor barang dari jerman. Asumsikan bahwa perusahaan
tersebut dapat langsung membeli mark jerman untuk pengiriman langsung yaitu
dari pasar spot dengan kurs spot $ 0.50 per mark. Berdasarkan kurs spot ini
maka perusahaan membutuhkan $ 50.000 ($0.50 permark x 1.000.0000) namun
perusahaan belum memiliki dan saat ini juga untuk membeli mark perusahaan dapat
menunggu 90 hari dan kemudian menukarkan US$ dengan mark menurut kurs yang
berlaku saat itu, tapi perusahaan tidak mengetahui berapa kurs spot 90 hari
dari seklarang. Maka dengan mengunci kurs, perusahaan tidak perlu khawatir
dengan adanya perubahan kurs spot 90 hari ke depan.<o:p></o:p></span></div>
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<b><u><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Pasar Swap</span></u></b><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;"> Transaksi Swap melibatkan pembelian spot dan penjualan
spot atau pembelian forward atas suatu mata uang secara bersamaan. Investor
sering memanfaatkan transaksi swap untuk mengambail keuntungan dari tingkat
suku bunga yang lebih tinggi di suatu negara asing, sembari dalam kesempatan
yang sama melindungi diri terhadap pergerakan yang tidak menguntungkan dari
kurs nilai tukar valuta asing.<br />
<br />
Contoh:<br />
Seandainya tingkat suku bunga di Amerika Serikat lebih tinggi dari di Swiss,
maka para investor Swiss dapat membeli dolar pada pasar spot dan
menginvestasikannya dalam surat berharga hutang yang berdenominasi dolar dengan
pengembalian yang lebih tinggi, seperti surat treasuri AS 6 bulan,. Namun
demikian, dengn melakuakan hal tersebut, investor Swiss tersebut akan kehilangan
nilai relatifnya terhadap franc Swiss dalam periode 6 bulan tersebut. Untuk
melindungi diri dari kemungkinan ini, para investor Swiss secara bersamaan
dapat menjual dollar yang mereka harapkan untuk di terima dalam 6 bulan dengan
menggunakan kurs forward yang terjamin. Transaksi swap semacam itu akan
berjalan baik apabila perbedaan suku bunga antara AS dan Swiss lebih besara
dari pada diskonto kurs forward dolar (perbedaan antara kurs spot dan kurs
forward 6 bulan dolar). Seiring berjalannya waktu, para pedagang mata uang akan
menghilangkan perbedaan ini, sehingga menimbulkan paritas suku bunga.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Exotc350 DmBd BT"; mso-fareast-font-family: "Exotc350 DmBd BT";">8.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Apakah yang dimaksud dengan kurs saat ini,
kurs historis, dan kurs rata-rata dalam konteks translasi mata uang asing?
Nilai tukar mana yang meningkatkan keuntungan dan kerugian translasi mata uang
asing dan mana yang tidak?</span></b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Jawab
:<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Exotc350 DmBd BT"; mso-fareast-font-family: "Exotc350 DmBd BT";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Kurs kini (current)
adalah nilai tukar yang berlaku pada tanggal laporang keuangan yang
relevan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Exotc350 DmBd BT"; mso-fareast-font-family: "Exotc350 DmBd BT";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Kurs historis adalah kurs
nilai mata uang asing yang digunakan pada saat suatu aktiva atau kewajiban
dalam mata uang asing dibeli atau terjadi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Exotc350 DmBd BT"; mso-fareast-font-family: "Exotc350 DmBd BT";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;"> Kurs rata-rata adalah
rata-rata sederhana atau tertimbang dari kurs nilai tukar kini atau kurs nilai
tukar historis.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Penggunaan kurs nilai tukar
historis melindungi laporan keuangan dari keuntungan dan kerugian translasi
mata uang asing yaitu dari kenaikan atau penurunan dalam ekuivalen dollar saldo
mata uang asing yang timbul dari fluktuasi kurs translasi antar periode
pelaporan. Sedangkan pilihan kurs nilai tukar yang paling tepat tidak terlalu
jelas karena setiap mata uang dalam suatu waktu dipengaruhi oleh beberapa jenis
kurs nilai tukar.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Exotc350 DmBd BT"; mso-fareast-font-family: "Exotc350 DmBd BT";">9.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Apakah perbedaan antara keuntungan atau
kerugian transaksi mata uang asing dengan keuntungan atau kerugian translasi
mata uang asing?</span></b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Jawab : </span></b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;"><o:p></o:p></span></div>
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<b><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Transaksi Mata
Uang Asing </span></b><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">adalah transaksi (yaitu penjualan
atau pembelian barang atau jasa, atau utang pinjaman atau piutang usaha) dengan
syarat-syarat yang dinyatakan alam mata uang selain mata uang fungsional
perusahaan.<o:p></o:p></span></div>
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<b><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Translasi mata
uang asing</span></b><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">, proses untuk menyatakan jumlah-jumlah yang
berdenominasi atau diukur dalam suatu mata uang ke dalam mata uang yang
lain dengan menggunakan kurs nilai tukar diantara dua mata uang tersebut.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Keuntungan dan
kerugian :</span></b><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Exotc350 DmBd BT"; mso-fareast-font-family: "Exotc350 DmBd BT";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><u><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Keuntungan dan kerugian
transaksi mata uang asing</span></u><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;"> timbul akibat selisih
kurs. Keuntungan dan kerugian transaksi disajikan dalam lapora L/R tahun
berjalan dalam pos keuntungan dan kerugian transaksi mata uang asing.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Exotc350 DmBd BT"; mso-fareast-font-family: "Exotc350 DmBd BT";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><u><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Keuntungan dan kerugian
translasi mata uang asing</span></u><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Penagguhan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Perubahan nilai ekuivalen
mata uang domestic dari aktiva bersih anak perusahaan luar negeri tidak
direalisasikan dan tidak berpengaruh terhadap arus kas mata uang local yang
dihasilkan dari entitas asing. Penyesuaian translasi harus diakumulasikan
secara terpisah sebagai bagian dari ekuitas konsolidasi.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Pengangguhan dan Amortisasi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Penangguhan keuntungan atau
kerugian translasi dan melakukan amortisasi penyesuaian ini selama masa manfaat
pos-pos neraca terkait, terutama yang terkait dengan utang akan ditangguhkan
dan diamortisasi selama umur aktiva tetap terkait, yaitu dibebankan terhadap
laba dengan cara yang sama dengan beban depresiasi atau ditangguhkan dan
diamortisasi selama sisa masa pinjaman sebagai penyesuaian terhadap beban
bunga.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Penangguhan parsial<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Keuntungan dan kerugian
translasi adalah dengan mengakui kerugian sesegera mungkin setelah terjadi,
tetapi mengakui keuntungan hanya setelah direalisasikan, hal ini semata-mata
hanya karena merupakan keuntungan, tetap mengabaikan terjadinya perubahan kurs.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Tidak ditangguhkan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Mengakui keuntungan dan
kerugian translasi dalam laporan laba rugi sesegera mungkin. Namun, memasukkan
keuntungan dan kerugian translasi dalam laba tahun berjalan akan memperkenalkan
elemen acak ke dalam laba sehingga dapat menghasilkan fluktuasi laba yang
sangat signifikan apabila terjadi perubahan kurs nilai tukar.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Exotc350 DmBd BT"; mso-fareast-font-family: "Exotc350 DmBd BT";">10.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Pada kondisi bagaimana translasi mata uang
asing memengaruhi inflasi asing?</span></b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Jawab
:<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Hubungan terbalik antara
tingkat inflasi sebuah negara dengan nilai eksternal mata uangnya telah ditunjukan secara empiris. Sehingga
menggunakan kurs saat ini untuk mentranslasikan biaya aset non moneter yang
bertempat dalam kondisi yang cenderung ber inflasi akan menghasilkan mata uang
domestik jauh dibawah nilai aslinya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 36.0pt;">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">FASB menolak penyesuaian inflasi sebelum proses translasi,
karena penyesuaian tersebut tidak konsisten dengan kerangka dasar penilaian
biaya historis yang digunakan dalam laporan keuangan dasar di AS. Sebagai
solusi FAS No 52 mewajibkan penggunaan dolar AS sebagai mata uang fungsional
untuk operasi luar negeri yang berdomisili dilingkungan dengan hiperinflasi.
Prosedur ini akan mempertahankan nilai konstan ekuivalen dolar aktiva dalam
mata uang asing, karena aktiva tersebut akan ditranslasikan menurut kurs
historis. Pembebanan kerugian translasi atas aktiva tetap dalam mata uang asing
terhadap ekuitas pemegang saham akan menimbulkan pengaruh yang signifikan
terhadap rasio keuangan. Masalah translasi mata uang asing tidak dapat
dipisahkan dari masalah akuntansi untuk inflasi asing<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Exotc350 DmBd BT"; mso-fareast-font-family: "Exotc350 DmBd BT";">11.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Apa
yang dimaksud dengan indeks harga umum, dan apa kegunannya bagi pembaca laporan
keuangan?</span></b><b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;"><o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Jawab :<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Indeks harga umum adalah
peningkatan harga secara umum, dimana harga barang-barang naik secara
keseluruhan. Indeks harga umum merupakan pedoman bagi kebijakan dan
administrasi perusahaan. Laporan keuangan memiliki potensi untuk menyesatkan
selama periode perubahan harga, sehingga indeks harga umum berguna untuk
menginterpretasikan dan membandingkan kinerja operasi perusahaan yang
dilaporkan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Exotc350 DmBd BT"; mso-fareast-font-family: "Exotc350 DmBd BT";">12.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Jelaskan
secara singkat model daya beli tetap biaya historis dan model biaya kini! Apa
persamaan dan perbedaan dari keduanya?</span></b><b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;"><o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Jawab :<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpLast">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Model daya beli tetap biaya
historis yaitu jumlah mata uang yang disesuaikan dengan perubahan tingkat harga
(daya beli) umum (mata uang tetap-biaya historis).<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 36.0pt;">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Model daya beli
biaya kini, aset dinilai dari biaya kini bukan biaya historisnya. Laba
didefinisikan sebagai kekayaan bersih setelah pajak dari perusahaan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst">
<b><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Perbedaan :<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Pada model daya beli biaya
kini, aset dinilai dari biaya kini bukan biaya historisnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Pengungkapan daya beli
konstan biaya historis tidak terlalu bermanfaat bila dibandingkan data biaya
kini.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Persamaan :<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Laporan keuangan suatu
perusahaan yang melakukan pelaporan dalam mata uang perkekonomian hiperinflasi,
baik yang didasarkan pada kerangka penilaian biaya historis atau biaya kini,
harus disajikan ulang sesuai dengan daya beli konstan pada tanggal neraca.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Exotc350 DmBd BT"; mso-fareast-font-family: "Exotc350 DmBd BT";">13.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Apa
yang dimaksud dengan penyesuaian utang modal dan apa dasarnya?</span></b><b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;"><o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Jawab :<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 36.0pt;">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Penyesuaian utang modal adalah keuntungan pada laba daya beli
pemegang saham dari permodalan utang, sekaligus tanda bahwa suatu perusahaan
tidak perlu mengakui biaya tambahan dari aset operasional karena dibiayai oleh
utang.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Dasarnya adalah pengaruh
harga khusus terhadap aset non-moneter perusahaan (misalnya: penyusutan, beban
penjualan, dan modal kerja moneter). <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 36.0pt;">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Penyesuaian utang modal menyatakan bahwa pengeluaran seperti
beban penjualan barang dan penyusutan tidak harus dikurangi untuk mengakui
biaya penganti dari aset tersebut, selama tidak diperoleh lewat utang. Jika
diperoleh lewat utang, maka “laba moneter” yang dihitung dengan indeks harga
khusus (bukan umum) pun mestinya mengalami kenaikan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Exotc350 DmBd BT"; mso-fareast-font-family: "Exotc350 DmBd BT";">14.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Apa
perbedaan antara akuntansi inflasi asing dengan akuntansi inflasi domestik?</span></b><b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;"><o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Jawab :<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 36.0pt;">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Akuntansi Inflasi Asing adalah Istilah yang menggambarkan
berbagai sistem akuntansi yang dirancang untuk memperbaiki masalah yang timbul
dari biaya historis akuntansi di hadapan Inflasi. akuntansi perlengkapan
Inflasi di Negara-Negara atau mengalami Inflasi Tinggi yang hiperinflasi.
Sebagai contoh, di Negara-Negara yang mengalami hiperinflasi, Dewan Standar
Akuntansi Internasional mengharuskan anak pajak tangguhan Laporan keuangan
disesuaikan dengan Artikel Baru, dimana perubahan daya beli artikel baru
menggunakan indeks harga.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 36.0pt;">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Akuntansi Inflasi Domestik adalah inflasi yang sepenuhnya
disebabkan oleh kesalahan pengelolaan perekonomian baik disektor riil maupun
disektor moneter didalam negeri oleh para pelaku ekonomi dan masyarakat.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Exotc350 DmBd BT"; mso-fareast-font-family: "Exotc350 DmBd BT";">15.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Apa
yang dimaksud dengan double dip dalam akuntansi inflasi asing?</span></b><b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;"><o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Jawab :<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: 36.0pt;">
<span style="color: #00b0f0; font-family: "Exotc350 DmBd BT"; font-size: 12.0pt; line-height: 107%;">Double dip dalam akuntansi inflasi asing yaitu sebuah resesi
yang diikuti dengan sebuah periode pendek pertumbuhan lalu diikuti kembali
dengan sebuah resesi yang terjadi karena tingkat pengangguran yang tinggi,
krisis utang di Eropa, perlambatan perekonomian di China, industri pasar
perumahan yang tertatih – tatih dan harga saham yang semakin menurun. Namun,
halangan untuk melakukan pemulihan dari sektor luar negeri dan sektor domestik
tetap ada.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<br />
<div class="MsoListParagraphCxSpLast">
<br /></div>
adhipatyhttp://www.blogger.com/profile/03442056485279970437noreply@blogger.com0tag:blogger.com,1999:blog-4984421132290478890.post-34623975798297749972015-03-14T01:33:00.002-07:002015-03-14T01:35:28.698-07:00akuntansi internasional softskill minggu 1- minggu <div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<b><span style="font-family: "Footlight MT Light","serif"; font-size: 16.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">BAB 1<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<b><span style="font-family: "Footlight MT Light","serif"; font-size: 16.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PENDAHULUAN<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l28 level1 lfo3; tab-stops: 63.75pt; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Footlight MT Light"; mso-fareast-font-family: "Footlight MT Light"; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Akutansi
internasional dipandang dari sudut pandang sejarah dan sudut pandang
kontemporer</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 78.55pt; mso-add-space: auto; mso-list: l30 level1 lfo31; tab-stops: 63.75pt; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sudut pandang kontemporer<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 42.55pt; mso-add-space: auto; tab-stops: 63.75pt; text-indent: 36.0pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sekarang ini
terdapat sejumlah faktor tambahan yang turut menambah pentingnya mempelajari
akuntansi internasional. faktor-faktor ini tumbuh dari pengurangan yang
signifikan dan terus-menerus hambatan perdagangan dan pengendalian modal secara
nasional yang terjadi bersamaan dengan kemajuan dalam teknologi informasi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 42.55pt; mso-add-space: auto; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Pengendlian
nasional terhadap arus modal, valuta asing, investasi asing langsung, dan
transaksi terkait telah diliberalisasikan secara dramatis dalam beberapa tahun
terakhir, sehingga mengurangi hambatan-hambatan terhadap bisnis internasional.
Kemajuan dalam teknologi informasi juga menyebabkan perubahan radikal dalam
ekonomi produksi dan distribusi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 78.55pt; mso-add-space: auto; mso-list: l30 level1 lfo31; tab-stops: 63.75pt; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sudut pandang sejarah<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt; text-indent: 36.0pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sejarah
akuntansi merupakan sejarah internasional. Sebagai permulaan, sistem pembukuan
berpasangan (double-entry bookkeeping), yang umumnya dianggap sebagai awal
penciptaan akuntansi yaitu berawal dari negara-negara kota di Italia pada abad
ke-14 dan 15.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt; tab-stops: 63.75pt; text-indent: 1.0cm;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Seiring dengan kekuatan ekonomi Amerika Serikat yang tumbuh selama paruh
pertama abad ke-20, kerumitan masalah-masalah akuntansi muncul secara bersamaan
pula. Berkebalikan dengan sifat warisan akuntansi yang internasional tersebut
adalah bahwa di banyak negara, akuntansi tetap merpakan masalah nasional,
dengan standar dan praktik nasional yang melekat sangat erat dengan hukum
nasional dan aturan professional. Hanya terdapat sedikit pemahaman atas
ketentuan yang sejenis dengan negara lain. Namun demikian, akuntansi melayani
manusia dan organisasi yang lingkup keputusannya semakin internasional.<o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l28 level1 lfo3; tab-stops: 63.75pt; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Footlight MT Light"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Footlight MT Light"; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PERTUMBUHAN DAN PENYEBARAN OPERASI MULTINASIONAL<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Bisnis internasional secara tradisional
terkait dengan perdagangan luar negeri. Saat ini, bisnis internasional semakin
berhubungan dengan investasi asing langsung, yang meliputi pendirian system
manufaktur atau distribusi di luar negeri dengan membentuk afiliasi yang
dimiliki seutuhnya, usaha patungan atau aliansi strategis.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt; tab-stops: 63.75pt; text-indent: 35.45pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Operasi yang dilaksanakan di luar negeri membuat manajer keuangan dan
akuntan menghadapi resiko berupa semua jenis masalah yang tidak mereka hadapi
ketika operasi perusahaan dilaksanakan di dalam wilayah suatu negara. Manajer
keuangan dan akuntan juga harus memahami pengaruh kompleksitas lingkungan
pengukuran akuntansi suatu perusahaan multinasional (multinational
enterprise–MNE).<o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l28 level1 lfo3; tab-stops: 63.75pt; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Footlight MT Light"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Footlight MT Light"; mso-fareast-language: IN;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">INOVASI KEUANGAN <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Manajemen risiko telah menjadi istilah yang
popular dalam lingkungan perusahaan dan manajemen. Ketergantungan yang
ditimbulkan terhadap praktik pelaporan internasional dan kebingungan yang
timbul dari perbedaan pengukuran produk risiko keuangan.<o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l28 level1 lfo3; tab-stops: 63.75pt; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Footlight MT Light"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Footlight MT Light"; mso-fareast-language: IN;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">KOMPETISI GLOBAL<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Faktor
lain yang turut menyumbangkan semakin pentingnya akuntansi internasional adalah
fenomena kompetisi global. Terdapat standar penentuan acuan (benchmarking),
yaitu standar perbandingan yang digunakan ini melampaui batas-batas nasional.
Para pembaca laporan keuangan yang tidak menyadari perbedaan pengukuran
nasional dan perhitungan penyesuaian yang diperlukan dengan jelasnya berada
dalam posisi yang tidak menguntungkan. <o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l28 level1 lfo3; tab-stops: 63.75pt; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Footlight MT Light"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Footlight MT Light"; mso-fareast-language: IN;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">MERGER DAN AKUISISI LINTAS BATAS <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Seiring dengan berlanjutnya trend
global atas konsolidasi industry, berita mengenai merger dan akuisisi
internasional praktis merupakan kenyataan sehari-hari. Apabila merger umumnya
diringkas dengan istilah sinergi operasi atau skala ekonomi, akuntansi
memainkan peranan yang penting dalam mega konsolidasi ini karena angka-angka
yang dihasilkan akuntansi bersifat mendasar dalam proses penilaian perusahaan.<o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l28 level1 lfo3; tab-stops: 63.75pt; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Footlight MT Light"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Footlight MT Light"; mso-fareast-language: IN;">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">INTERNASIONALISASI PASAR MODAL<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt; tab-stops: 63.75pt; text-indent: 35.45pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Faktor yang mungkin banyak menyumbangkan perhatian lebih terhadap akuntansi
internasional di kalangan eksekutif perusahaan, invetor, regulator pasar, pembuat
standar akuntansi, dan para pendidik ilmu bisnis adalah internasionalisasi
pasar modal seluruh dunia. Rata-rata ukuran dan volume perdagangan per tahun
atas perusahaan yang mencatatkan sahamnya telah tumbuh secara besar, yang
sebagian diakibatkan oleh merger dan akuisisi, yang juga berakibat pada
penghapusan pencatatan saham (delisting) yang dilakukan beberapa perusahaan
terkait. Tiga wilayah pasar ekuitas terbesar adalah Amerika Utara, Asia
Pasifik, dan Eropa.<o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 2.0cm; mso-add-space: auto; mso-list: l22 level1 lfo4; tab-stops: 63.75pt; text-indent: -14.75pt;">
<!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Footlight MT Light"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Footlight MT Light"; mso-fareast-language: IN;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">AMERIKA UTARA<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.0cm; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Ekonomi AS dan pasar sahamnya mengalami
pertumbuhan tanpa henti selama tahun 1990-an. Relative pentingnya Amerika Utara
dalam pasar ekuitas global juga meningkat: kapitalisasi pasar di Amerika Utara
dalam prosentase terhadap total global berada pada posisi 57,2 persen pada awal
tahun 2000.<o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 114.0pt; mso-add-space: auto; mso-list: l22 level1 lfo4; tab-stops: 63.75pt; text-indent: -71.45pt;">
<!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Footlight MT Light"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Footlight MT Light"; mso-fareast-language: IN;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ASIA PASIFIK<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.0cm; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Hingga akhir-akhir ini, banyak ahli yang
memperkirakan Asia akan menjadi wilayah pasar ekuitas kedua terpenting. Prospek
pertumbuhan masa depan dalam pasar ekuitas Asia tampak kuat. Demikian juga,
pemerintah dan bursa efek di Asia berada di bawah tekanan untuk memperbaiki
kualitas dan kredibilitas pasar untuk menarik para investor.<o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 114.0pt; mso-add-space: auto; mso-list: l22 level1 lfo4; tab-stops: 63.75pt; text-indent: -71.45pt;">
<!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Footlight MT Light"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Footlight MT Light"; mso-fareast-language: IN;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">EROPA<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.0cm; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Eropa adalah wilayah pasar ekuitas terbesar
kedua di dunia dalam hal kapitalisasi pasar dan volume perdagangan. Pasar
ekuitas Eropa akan terus tumbuh. Arus ekuitas lintas batas meningkat dalam
prosentase dibandingkan peningkatan arus obligasi lintas batas, sebagian karena
ekuitas merupakan investasi yang menguntungkan sejak jatuhnya pasar pada bulan
Oktober 1987.<o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l28 level1 lfo3; tab-stops: 63.75pt; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Footlight MT Light"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Footlight MT Light"; mso-fareast-language: IN;">7.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PASAR EKUITAS EROPA-TINJAUAN LEBIH DEKAT<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.0cm; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Pasar modal Eropa sedang mengalami
perubahan besar dalam waktu singkat, sebagian dikarenakan globalisasi
perekonomian dunia dan meningkatnya integrasi ekonomi di dalam Uni Eropa.
Tinjauan lebih dekat terhadap pasar ekuitas Eropa akan membantu dalam memperoleh
landasan akan pemahaman yang lebih baik terhadap pasar ekuitas secara umum.<o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 99.25pt; mso-add-space: auto; mso-list: l19 level1 lfo5; tab-stops: 63.75pt; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Budaya Ekuitas yang Baru di Eropa Kontinental<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.0cm; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dasar lebih
lanjut untuk memperkirakan pertumbuhan berkelanjutan di pasar ekuitas Eropa
adalah bertumbuhnya budaya ekuitas di Eropa. Perusahaan di Eropa Kontinental
telah memulai upaya untuk meningkatkan lingkup pengungkapan yang dilakukan,
memperbaiki pelaporan keuangan, dan memperkuat tata kelola perusahaan selama
tahun 1990-an untuk menarik modal baru dan minat investor. Namun demikian,
banyak dari perusahaan-perusahaan ini, termasuk beberapa diantaranya perusahaan
terbesar di dunia, masih tertinggal jauh dari pengungkapan dan standar
pencatatan saham yang ada di Inggris dan Amerika Utara.<o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l28 level1 lfo3; tab-stops: 63.75pt; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Footlight MT Light"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Footlight MT Light"; mso-fareast-language: IN;">8.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pencatatan dan Penerbitan Saham Lintas Batas<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.65pt; tab-stops: 63.75pt; text-indent: 1.0cm;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Gelombang minat melakukan pencatatan saham lintas batas yang sekarang
terjadi pada pasar baru Eropa mengikuti periode tahun 1980-an ketika ratusan
perusahaan asing mencatatkan sahamnya pada bursa efek di Eropa. Bukti
menunjukkan bahwa perusahaan penerbit saham bermaksud melakukan pencatatan
lintas batas di Eropa untuk memperluas kelompok pemegang saham, meningkatkan
kesadaran terhadap produk mereka dan/atau membangun kesadaran masyarakat
terhadap perusahaan, khususnya di negara-negara dimana perushaan memiliki
operasi yang signifikan dan/atau pelanggan utama. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; tab-stops: 63.75pt;">
<b><span style="font-family: "Footlight MT Light","serif"; font-size: 16.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">BAB 2<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; tab-stops: 63.75pt;">
<b><span style="font-family: "Footlight MT Light","serif"; font-size: 16.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PERKEMBANGAN
DAN KLASIFIKASI<o:p></o:p></span></b></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 70.9pt; mso-add-space: auto; mso-list: l21 level1 lfo6; tab-stops: 63.75pt; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Footlight MT Light"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Footlight MT Light"; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perkembangan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.65pt; tab-stops: 63.75pt; text-align: justify;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Faktor-faktor yang mempengaruhi
perkembangan akuntansi nasional juga membantu menjelaskan perbedaan akuntansi
antar-bangsa. Tujuh faktor pertama berupa ekonomi, sejarah sosial, dan/atau
kelembagaan dan merupakan faktor yang sering disebarkan oleh para penulis
akuntansi. Akhir-akhir ini, hubungan antara budaya dan perkembangan akuntansi
mulai digali lebih lanjut.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.65pt; tab-stops: 63.75pt; text-align: justify;">
<b><i><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Sumber pendanaan</span></i></b><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">. Pengungkapan
di lakukan sangat lengkap untuk memenuhi ketentuan kepemilikan publik yang
luas. Sebaliknya, dalam sistem berbasis kredit dimana bank merupakan sumber
utama pendanaan, akuntansi memiliki fokus pada perlindungan kreditor melalui
pengukuran akuntansi yang konservatif dalam meminimumkan pembayaran dividen dan
menjaga pendanaan yang mencukupi dalam rangka perlindungan bagi para pemimpin.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.65pt; tab-stops: 63.75pt; text-align: justify;">
<b><i><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Sistem hukum.</span></i></b><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Sistem hukum
menentukan bagaimana individu dan lembaga berinteraksi. Dunia barat memiliki
dua orientasi : kodifikasi hukum dan hukum umum. Kodifikasi hukum akuntansi cenderung terpaku
pada bentuk legalnya saja, sementara hukum akuntansi yang lebih umum cenderung
terpaku pada muatan ekonominya.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.65pt; tab-stops: 63.75pt; text-align: justify; text-indent: 21.25pt;">
<b><i><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perpajakan</span></i></b><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">. Di kebanyakan negara, peraturan pajak secara efektif
menentukan standar akuntansi karena perusahaan harus mencatat pendapatan dan
beban dalam akun mereka untuk mengklaimnya dalam keperluan pajak. Dengan kata
lain, pajak keuangan dan pajak akuntansi yang sama.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.65pt; tab-stops: 63.75pt; text-align: justify;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <b><i>Ikatan politik dan ekonomi</i></b>.
Ide dan teknologi akuntansi dialihkan melalui penaklukan, perdagangan dan
kekuatan sejenis. Sistem pencatatan berpasangan yang berawal di Italia pada
tahun 1400-an secara perlahan-lahan menyebar luas di Eropa bersamaan dengan
gagasan-gagasan pembaruan lainnya. Banyak negara-negara berkembang
menggunakan sistem akuntansi yang
dikembangkan di tempat lain, entah karena dipaksakan kepada negara-negara
tersebut atau karena pilihan mereka
sendiri.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.65pt; tab-stops: 63.75pt; text-align: justify;">
<b><i><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Inflasi.</span></i></b><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Inflasi mengaburkan biaya historis akuntansi melalui penurunan berlebihan
terhadap nilai-nilai aset dan beban-beban terkait , sementara di sisi lain
melakukan peningkatan berlebihan terhadap pendapatan. Negara-negara dengan
inflasi tinggi sering kali menuntut
perusahaan-perusahaan melakukan berbagai perubahan harga ke dalam
perhitungan keuangan mereka.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.65pt; tab-stops: 63.75pt; text-align: justify; text-indent: 21.25pt;">
<b><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tingkat
perkembangan ekonomi</span></b><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">. Faktor ini mempengaruhi jenis transaksi usaha yang dilaksanakan dalam
suatu perekonomian dan menentukan manakah yang paling utama. Pada gilirannya,
jenis transaksi menentukan masalah akuntansi yang dihadapi. Masalah akuntansi
seperti penilaian aset tetap dan pencatatan depresiasi yang sangat relevan dalam sektor manufaktur
menjadi makin semakin kurang penting.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.65pt; tab-stops: 63.75pt; text-align: justify; text-indent: 21.25pt;">
<b><i><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tingkat pendidikan</span></i></b><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">. Standar dan
praktik akuntansi yang sangat rumit akan menjadi tidak berguna jika
disalahartikan dan disalahgunakan. Pengungkapan mengenai resiko efek derivatif
tidak akan informatif kecuali jika dibaca oleh pihak yang berkompeten.
Pendidikan akuntansi yang profesional sulit dicapai jika taraf pendidikan di
suatu negara secara umum juga rendah.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.65pt; tab-stops: 63.75pt; text-align: justify;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <b>Budaya.</b> Di sini budaya
berarti nilai-nilai dan perilaku yang di bagi oleh suatu masyarakat. Variabel
budaya mendasari pengaturan kelembagaan di suatu negara.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.65pt; tab-stops: 63.75pt; text-align: justify; text-indent: -7.1pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Berdasarkan
hasil analisis Hofstede, Gray mengusulkan suatu kerangka kerja yang
menghubungkan budaya dan akuntansi. Ia mengusulkan empat dimensi nilai
akuntansi yang mempengaruhi praktik pelaporan keuangan suatu negara, yaitu :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 106.35pt; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Profesionalisme versus Ketetapan Wajib
Pengendalian.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 106.35pt; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Keseragaman versus Fleksibilitas.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 106.35pt; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. Konservatisme versus Optimisme.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 106.35pt; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4. Kerahasian versus Transparansi.<o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 49.65pt; mso-add-space: auto; mso-list: l21 level1 lfo6; tab-stops: 63.75pt; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Footlight MT Light"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Footlight MT Light"; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Klasifikasi<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 70.9pt; text-align: justify;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Klasifikasi akuntansi internasional
dapat dilakukan dalam dua dengan pertimbangan dan secara empiris. Klasifikasi
dengan pertimbangan bergantung pada pengetahuan, intuisi dan pengalaman.
Klasifikasi secara empiris menggunakan metode statistik untuk mengumpulkan
basis data prinsip dan praktik akuntansi dunia.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 70.9pt; text-align: justify;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Empat pendekatan terhadap
perkembangan akuntansi :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 70.9pt; text-align: justify;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">(1) Berdasarkan pendekatan makroekonomi, praktik
akuntansi didapatkan dari dan dirancang untuk meningkatkan tujuan makroekonomi
nasional.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 70.9pt; text-align: justify;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">(2) Berdasarkan pendekatan mikroekonomi,
akuntansi berkembang dari prinsip-prinsip mikroekonomi.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 70.9pt; text-align: justify;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">(3) Berdasarkan pendekatan disiplinindependen,
akuntansi berasal dari praktik bisnis dan berkembang secara ad hoc dengan dasar
perlahan-lahan dari pertimbanga, coba-coba dan kesalahan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 70.9pt; text-align: justify;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">(4) Berdasarkan pendekatan yang sama, akuntansi
distandardisasi dan digunakan sebagai alat untuk kendali administratif oleh
pemerintah pusat.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sistem Hukum ;
Akuntansi hukum umum versus Kodifikasi hukum :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 70.9pt; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">(1) Akuntansi dalam negara-negara hukum umum
memiliki karakter berorientasi terhadap “penyajian wajar”, transparansi dan
pengungkapan penuh serta pemisahan antara akuntansi keuangan dan pajak.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 70.9pt; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">(2) Akuntansi dalam negara-negara yang menganut
kodifikasi hukum memiliki karakteristik berorientasi legalistik, tidak
membiarkan pengungkapan dalam jumlah kurang dan kesesuaian antara akuntansi
keuangan dan pajak.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sistem Praktik
; Akuntansi penyajian wajar versus Kepatuhan hukum :<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 70.9pt; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">(1) Pentingnya pasar saham sebagai sumber
keuangan terasa semakin berkembang di seluruh dunia. Modal sifatnya makin
menjadi global, sehingga menuntut adanya standar laporan keuangan perusahaan
yang juga diakui secara mendunia.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 70.9pt; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">(2) Pelaporan keuangan ganda kini menjadi hal
yang umum. Satu set laporan sesuai dengan ketentuan pelaporan keuangan domestik
lokal, sedangkan yang satu lagi menggunakan prinsip akuntansi dan berisi
pengungkapan yang ditujukan kepada investor internasional.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<b><span style="font-family: "Footlight MT Light","serif"; font-size: 16.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">BAB 3<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<b><span style="font-family: "Footlight MT Light","serif"; font-size: 16.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">AKUNTANSI
KOMPARATIF: AMERIKA DAN ASIA<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Lima anggota
Uni Eropa (EU) :<o:p></o:p></span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l26 level1 lfo7; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Republik Ceko<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l26 level1 lfo7; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perancis<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l26 level1 lfo7; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jerman<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l26 level1 lfo7; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Belanda<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l26 level1 lfo7; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Inggris<o:p></o:p></span></li>
</ol>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 72.0pt; mso-add-space: auto; mso-list: l26 level2 lfo7; tab-stops: 63.75pt; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Footlight MT Light"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Footlight MT Light"; mso-fareast-language: IN;">1.</span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">BEBERAPA PENGAMATAN TENTANG
STANDAR DAN PRAKTIK AKUNTANSI</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<ul style="margin-top: 0cm;" type="disc">
<li class="MsoNormal" style="line-height: 150%; mso-list: l20 level1 lfo8; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Standar akuntansi</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> merupakan
regulasi atau peraturan (sering kali termasuk hukum dan anggaran dasar)
yang mengatur pengolahan laporan keuangan .<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l20 level1 lfo8; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Susunan standar </span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">merupakan
proses perumusan standar akuntansi.<o:p></o:p></span></li>
</ul>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tiga alasan
praktik akuntansi dapat menyimpang dari standar akuntansi :<o:p></o:p></span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l23 level1 lfo9; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Di banyak negara hukuman untuk kegagalan dengan
pernyataan akuntansi resmi dianggap lemah atau tidak efektif.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l23 level1 lfo9; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perusahaan bisa dengan sukarela melaporkan lebih
banyak informasi daripada yang diharuskan.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l23 level1 lfo9; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Beberapa negara mengizinkan perusahaan untuk
keluar jalur standar akuntansi jika hal tersebut bisa menggambarkan hasil
operasi dan posisi keuangan perusahaan dengan lebih baik.<o:p></o:p></span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Susunan standar
akuntansi menggabungkan dua kombinasi, yaitu :<o:p></o:p></span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l10 level1 lfo10; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sektor swasta: profesi akuntansi dan kelompok
lain (pengguna dan penyusun laporan keuangan)<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l10 level1 lfo10; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sektor umum: perwakilan seperti petugas pajak,
perwakilan pemerintah yang bertanggungjawab atas hukum komersial dan
komisi keamanan.<o:p></o:p></span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 72.0pt; mso-add-space: auto; mso-list: l26 level2 lfo7; tab-stops: 63.75pt; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Footlight MT Light"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Footlight MT Light"; mso-fareast-language: IN;">2.</span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">IFRS DALAM UNI EROPA</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tampilan tabel
“persyaratan IFRS” meringkaskan persyaratan Uni Eropa untuk menggunakan IFRS di
lima negara yang diteliti. Penggabungan laporan keuangan bisa diharapkan dimana
IFRS diperlukan, tapi perbedaannya tetap ada ketika tidak ada penggabungan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Persyaratan IFRS</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable">
<tbody>
<tr>
<td style="padding: 0cm 0cm 0cm 0cm; width: 131.25pt;" valign="top" width="175"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<br /></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.0pt;" width="84"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Republik Ceko</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.0pt;" width="84"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perancis</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 76.5pt;" width="102"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jerman</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.0pt;" width="84"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Belanda</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 65.25pt;" width="87"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Inggris</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 0cm 0cm 0cm; width: 131.25pt;" valign="top" width="175"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perusahaan
terdaftar-laporan keu. gabungan<o:p></o:p></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.0pt;" width="84"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Diharuskan<o:p></o:p></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.0pt;" width="84"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Diharuskan<o:p></o:p></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 76.5pt;" width="102"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Diharuskan<o:p></o:p></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.0pt;" width="84"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Diharuskan<o:p></o:p></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 65.25pt;" width="87"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Diharuskan<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 0cm 0cm 0cm; width: 131.25pt;" valign="top" width="175"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perusahaan
terdaftar-laporan keuangan perusahaan pribadi<o:p></o:p></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.0pt;" width="84"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Diharuskan<o:p></o:p></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.0pt;" width="84"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dilarang<sup>a</sup><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 76.5pt;" valign="top" width="102"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dibolehkan,
tapi hanya untuk tujuan informasional<sup>a</sup><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.0pt;" width="84"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dibolehkan<o:p></o:p></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 65.25pt;" width="87"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dibolehkan<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 0cm 0cm 0cm; width: 131.25pt;" valign="top" width="175"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perusahaan
tdk terdaftar-laporan keu. gabungan<o:p></o:p></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.0pt;" width="84"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dibolehkan<o:p></o:p></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.0pt;" width="84"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dibolehkan<o:p></o:p></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 76.5pt;" width="102"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dibolehkan<o:p></o:p></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.0pt;" width="84"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dibolehkan<o:p></o:p></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 65.25pt;" width="87"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dibolehkan<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 0cm 0cm 0cm; width: 131.25pt;" valign="top" width="175"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perusahaan
tdk terdaftar-laporan keuangan perusahaan pribadi<o:p></o:p></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.0pt;" width="84"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dilarang<sup>b</sup><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.0pt;" width="84"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dilarang<sup>b</sup><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 76.5pt;" valign="top" width="102"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dibolehkan,
tapi hanya untuk tujuan informasional<sup>a</sup><o:p></o:p></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 63.0pt;" width="84"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dibolehkan<o:p></o:p></span></div>
</td>
<td style="padding: 0cm 0cm 0cm 0cm; width: 65.25pt;" width="87"><div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dibolehkan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<sup><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a</span></sup><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan
keuangan prusahaan tertutup Perancis dan Jerman harus disusun dengan
menggunakan persyaratan akuntansi setempat karena laporan-laporan ini merupakan
dasar untuk pajak dan dividen.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">IFRS tidak
diperbolehkan dalam laporan keuangan perusahaan pribadi yang tidak terdaftar di
Ceko karena dianggap bahwa IFRS bisa terlalu rumit dan memakan biaya untuk
perusahaan-perusahaan pribadi yang kecil ini.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Keuangan</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan
keuangan IFRS terdiri atas neraca gabungan, laporan laba-rugi, laporan kas,
laporan perubahan ekuitas (atau laporan laba rugi dan pengeluaran yang diakui),
dan catatan penjelasan. Ungkapan catatan harus mencakup:<o:p></o:p></span></div>
<ul style="margin-top: 0cm;" type="disc">
<li class="MsoNormal" style="line-height: 150%; mso-list: l17 level1 lfo11; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kebijakan akuntansi yang diikuti<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l17 level1 lfo11; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penilaian yang dibuat oleh manajemen dalam
menetapkan kebijakan akuntansi yang penting<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l17 level1 lfo11; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Asumsi utama mengenai masa depan dan
sumber-sumber penting tentang ketidakpastian estimasi<o:p></o:p></span></li>
</ul>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Patokan Akuntansi</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<ul style="margin-top: 0cm;" type="disc">
<li class="MsoNormal" style="line-height: 150%; mso-list: l2 level1 lfo12; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Semua kombinasi bisnis dianggap pembelanjaan.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l2 level1 lfo12; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Goodwill diuji setiap tahun untuk memeriksa
penurunan nilainya dan jika negative harus segera diakui dalam pendapatan.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l2 level1 lfo12; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penanaman modal dalam perusahaan gabungan dengan
metode ekuitas.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l2 level1 lfo12; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Translasi laporan keuangan dari operasi asing
didasarkan pada konsep mata uang fungsional.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l2 level1 lfo12; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aset dinilai berdasarkan harga perolehan atau
harga pasar.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l2 level1 lfo12; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Depresiasi dibebankan secarasistematis atas umur
penggunaan asset, menggambarkan pola pemakaian manfaat.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l2 level1 lfo12; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Persediaan dinilai secara FIFO atau beban
rata-rata sesuai menurut IFRS.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l2 level1 lfo12; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pinjaman keuangan dikapitalisasi dan diamortisasi,
sementara pinjaman operasional dibebankan pada dasar sistematis.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l2 level1 lfo12; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak-pajak yang ditangguhkan dibayar penuh.<o:p></o:p></span></li>
</ul>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 72.0pt; mso-add-space: auto; mso-list: l26 level2 lfo7; tab-stops: 63.75pt; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Footlight MT Light"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Footlight MT Light"; mso-fareast-language: IN;">3.</span><!--[endif]--><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">SISTEM AKUNTANSI KEUANGAN
LIMA NEGARA</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jerman</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntansi
nasional Jerman diatur dalam German Commercial Code (HGB), berisi:<o:p></o:p></span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l27 level1 lfo17; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">memungkinkan perusahaan yang mengeluarkan ekuitas
atau utang pada pasar modal resmi untuk menggunakan prinsip akuntansi
internasional dalam laporan keuangan gabungan mereka.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l27 level1 lfo17; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">memungkinkan adanya penetapan perusahaan sector
swasta untuk menyusun standar akuntansi bagi laporan keuangan gabungan.<o:p></o:p></span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Regulasi dan Pelaksanaan Akuntansi</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ada lima
perusahaan besar yang terlibat dalam penyusunan standar di Jerman:<o:p></o:p></span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l5 level1 lfo18; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">German Accounting Standards Committee atau GASC,
atau dalam bahasa Jerman, Deutsches Rechnungslegungs Standards Committee
atau DRSC (Otoritas penyusun standar Jerman)<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l5 level1 lfo18; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Financial Accounting Control Act (Badan
pengontrol kepatuhan).<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l5 level1 lfo18; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Financial Reporting Enforcement Panel atau FREP
(Dewan sector swasta)<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l5 level1 lfo18; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Federal Financial Supervisory Authority (Dewan
sector public)<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l5 level1 lfo18; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Wirtschaftsprufer atau WPs (Badan pemeriksa
perusahaan)<o:p></o:p></span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Keuangan</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perusahaan
Jerman harus melaporkan hal-hal berikut:<o:p></o:p></span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l13 level1 lfo19; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Neraca<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l13 level1 lfo19; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Laba Rugi<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l13 level1 lfo19; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Catatan<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l13 level1 lfo19; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Manajemen<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l13 level1 lfo19; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Auditor<o:p></o:p></span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengukuran Akuntansi</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<ul style="margin-top: 0cm;" type="disc">
<li class="MsoNormal" style="line-height: 150%; mso-list: l15 level1 lfo20; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Metode pembelian (akuisisi) menggunakan metode
penggabungan usaha.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l15 level1 lfo20; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aset dan utang dari badan usaha yang diakuisisi
dinaikkan pada nilai yang ada.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l15 level1 lfo20; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aset berwujud dinilai berdasarkan harga
perolehan.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l15 level1 lfo20; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Persediaan dicatat pada biaya atau pasar yang
lebih rendah.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l15 level1 lfo20; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Depresiasi dinilai sesuai dengan penurunan
tingkat pajak.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l15 level1 lfo20; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menggunakan pendekatan mata uang fungsional
terhadap translasi mata uang asing.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l15 level1 lfo20; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Goodwill diuji setiap tahun untuk mengetahui
adanya penurunan.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l15 level1 lfo20; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak-pajak yang ditangguhkan biasanya tidak
muncul dalam akun perusahaan pribadi, namun pajak tersebut bisa muncul
dalam laporan gabungan.<o:p></o:p></span></li>
</ul>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perancis</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akuntansi
nasional Perancis diatur dalam Plan
Comptable General, berisi:<o:p></o:p></span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l25 level1 lfo13; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tujuan dan prinsip laporan dan akuntansi
keuangan.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l25 level1 lfo13; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Definisi asset, utang, ekuitas pemegang saham,
pendapatan, dan pengeluaran.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l25 level1 lfo13; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aturan-aturan valuasi dan pengakuan.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l25 level1 lfo13; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Daftar akun, persyaratan penggunaannya, dan
persyaratan tata buku lainnya yang telah distandarisasi.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l25 level1 lfo13; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh laporan keuangan dan aturan presentasinya.<o:p></o:p></span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Regulasi dan Pelaksanaan Akuntansi</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ada lima
perusahaan besar yang terlibat dalam penyusunan standar di Perancis:<o:p></o:p></span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l18 level1 lfo14; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Counseil National de
la Comptabilite</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">, atau CNC (Badan Akuntansi Nasional).<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l18 level1 lfo14; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Comite de la Reglementation
Comptable</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">, atau CRC (Komite Regulasi Akuntansi).<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l18 level1 lfo14; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Autorite des Marches
Financiers</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">, atau AMF (Otoritas Pasar Keuangan).<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l18 level1 lfo14; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ordre des
Experts-Comptables</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">, atau OEC (Institut Akuntan Publik).<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l18 level1 lfo14; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Compagnie Nationale
des Commissaires aux Comptes</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">, atau CNCC (Institut Nasional Undang-undang
Auditor).<o:p></o:p></span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Keuangan</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perusahaan
Perancis harus melaporkan hal-hal berikut:<o:p></o:p></span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l3 level1 lfo15; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Neraca<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l3 level1 lfo15; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Laba Rugi<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l3 level1 lfo15; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Catatan atas laporan keuangan<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l3 level1 lfo15; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Direktur<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l3 level1 lfo15; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Auditor<o:p></o:p></span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Patokan Akuntansi</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<ul style="margin-top: 0cm;" type="disc">
<li class="MsoNormal" style="line-height: 150%; mso-list: l9 level1 lfo16; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aset-aset berwujud biasanya dihitung berdasarkan
nilai perolehan.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l9 level1 lfo16; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Depresiasi dilakukan menurut ketentuan pajak,
biasanya dengan metode garis garis lurus atau saldo menurun.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l9 level1 lfo16; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Persediaan dinilai berdasarkan nilai terendah
(FIFO) atau rata-rata tertimbang.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l9 level1 lfo16; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Biaya riset dan pengembangan dibebankan pada saat
terjadinya (akrual basis)<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l9 level1 lfo16; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aset-aset yang dipinjamkan tidak dikapitalisasi,
dan biaya sewa dibebankan.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l9 level1 lfo16; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Utang untuk kepentingan pasca-pekerjaan tidak
harus diakui dan pinjaman keuangan tidak perlu dikapitalisasi.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l9 level1 lfo16; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak-pajak yang ditangguhkan dihitung
menggunakan metode kewajiban, dan dipotong ketika pembalikan perbedaan
waktu bisa diperkirakan.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l9 level1 lfo16; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Goodwill biasanya dikapitalisasi dan diamortisasi
ke dalam pendapatan.<o:p></o:p></span></li>
</ul>
<ul style="margin-top: 0cm;" type="disc">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level1 lfo23; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">sementara.<o:p></o:p></span></li>
</ul>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Belanda</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Belanda
memiliki undang-undang akuntansi dan persyaratan laporan keuangan yang cukup
bebas tapi standar praktik professional yang sangat tinggi.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Regulasi dan Pelaksanaan Akuntansi</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Regulasi akuntansi
di Belanda tetap bersifat liberal hingga munculnya Act on Annual Financial
Statements pada tahun 1970 yang berisi:<o:p></o:p></span></div>
<ul style="margin-top: 0cm;" type="disc">
<li class="MsoNormal" style="line-height: 150%; mso-list: l29 level1 lfo24; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan keuangan tahunan harus menunjukkan
gambaran yang jelas dari posisi keuangan dan hasil tahun tersebut, dan
semua artikelnya harus dikelompokkan dan dijelaskan dengan tepat.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l29 level1 lfo24; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan keuangan harus disusun berdasarkan
praktik bisnis yang aman.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l29 level1 lfo24; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dasar-dasar untuk penulisan asset dan utang serta
untuk menentukan hasil operasi harus diungkapkan.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l29 level1 lfo24; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan keuangan harus disusun pada dasar yang
konsisten, dan pengaruh material dari perubahan dalam prinsip-prinsip
akuntansi harus diungkapkan dengan tepat.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l29 level1 lfo24; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Informasi keuangan yang komparatif untuk periode
terdahulu harus diungkapkan dalam laporan keuangan dan catatan kaki yang
menyertainya.<o:p></o:p></span></li>
</ul>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Laporan Keuangan</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan
keuangan harus meliputi hal-hal:<o:p></o:p></span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l7 level1 lfo25; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Neraca<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l7 level1 lfo25; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Laba Rugi<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l7 level1 lfo25; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Catatan<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l7 level1 lfo25; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Direktur<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l7 level1 lfo25; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Informasi lain yang sudah ditentukan<o:p></o:p></span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Pengukuran Akuntansi</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<ul style="margin-top: 0cm;" type="disc">
<li class="MsoNormal" style="line-height: 150%; mso-list: l16 level1 lfo26; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Goodwill dikapitalisasi dan diamortisasi<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l16 level1 lfo26; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Persediaan dinilai dengan FIFO, LIFO atau
rata-rata<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l16 level1 lfo26; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Semua asset tidak berwujud memiliki usia
terbatas.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l16 level1 lfo26; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Biaya riset dan pengembangan hanya dikapitalisasi
ketika jumlahnya bisa ditutup kembali<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l16 level1 lfo26; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak penghasilan yang ditangguhkan diakui
berdasarkan konsep alokasi yang komprehensif.<o:p></o:p></span></li>
</ul>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Republik Ceko</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Undang-undang
dan praktik akuntansi Republik Ceko lebih menyesuaikan dengan standar Barat
yang menggambarkan prinsip-prinsip yang ditanamkan dalam European Union Directives.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Regulasi dan Pelaksanaan Akuntansi</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<ul style="margin-top: 0cm;" type="disc">
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo21; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Accountancy Act</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">:
menentukan persyaratan untuk akuntansi.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo21; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Fourth and Sevent
Directives</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> dari Uni Eropa: menetapkan penggunaan daftar perkiraan untuk
pembukuan catatn dan penyusunan laporan keuangan.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo21; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Czech Securities
Commission</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">: bertanggung jawab mengawasi dan memantau pasar modal.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo21; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Act on Auditors</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">: Mengatur
proses audit.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo21; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Chamber of Auditors</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">:
mengawasi pendaftaran, pendidikan, pengujian dan menertibkan auditor,
penyusunan standar audit dan regulasi praktik audit seperti format laporan
audit.<o:p></o:p></span></li>
</ul>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan Keuangan</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan
keuangan harus bersifat komparatif, terdiri atas:<o:p></o:p></span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l8 level1 lfo22; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Neraca<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l8 level1 lfo22; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akun keuntungan dan kerugian (Laporan Laba Rugi)<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l8 level1 lfo22; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Catatan<o:p></o:p></span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Pengukuran Akuntansi</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<ul style="margin-top: 0cm;" type="disc">
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level1 lfo23; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Metode Akuisisi (pembelian)<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level1 lfo23; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Goodwill dikapitalisasi atau diamortisasi.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level1 lfo23; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aset berwujud dan tidak berwujud dinilai
berdasarkan biaya.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level1 lfo23; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Persediaan dinilai pada biaya rendah (FIFO) atau
metode rata-rata.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level1 lfo23; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Biaya riset dan pengembangan dikapitalisasi.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l4 level1 lfo23; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak penghasilan yang ditangguhkan diberikan
sepenuhnya untuk semua selisih Inggris<o:p></o:p></span></li>
</ul>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sejak tahun
1970-an, sumber paling penting untuk pengembangan dalam undang-undang
perusahaan adalah EU Directives, terutama Fourth and Seventh Directive.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Regulasi dan Pelaksanaan Akuntansi</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Undang-undang
tahun 1981 memuat 5 prinsip akuntansi dasar, yaitu:<o:p></o:p></span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l14 level1 lfo27; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pendapatan dan beban disesuaikan dengan dasar
akrual.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l14 level1 lfo27; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aset dan kewajiban individu dalam setiap golongan
asset dan kewajiban dihitung secara terpisah.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l14 level1 lfo27; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prinsip konservatisme (kehati-hatian) diterapkan,
khususnya dalam pengenalan penghasilan yang didapat dan semua kewajiban
dan kerugian yang ditemukan.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l14 level1 lfo27; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penerapan kebijakan akuntansi yang konsisten
diharuskan dari tahun ketahun.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l14 level1 lfo27; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prinsip perusahaan yang terus berjalan bisa
diterapkan untuk entitas yang sedang dihitung.<o:p></o:p></span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Enam dewan
akuntansi di Kerajaan Inggris:<o:p></o:p></span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l6 level1 lfo28; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">The Institute of Chartered Accountants in England
dan Wales<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l6 level1 lfo28; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">The Institute of Chartered Accountants in Ireland<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l6 level1 lfo28; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">The Institute of Chartered Accountants in
Scotland<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l6 level1 lfo28; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">The Association of Chartered Certified
Accountants<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l6 level1 lfo28; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">The Chartered Institute of Management Accountants<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l6 level1 lfo28; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">The Chartered Institute of Public Finance and
Accountancy<o:p></o:p></span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Laporan Keuangan</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan
keuangan Inggris mencakup hal-hal:<o:p></o:p></span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l11 level1 lfo29; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan direktur<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l11 level1 lfo29; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Akun Laba dan Rugi serta neraca<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l11 level1 lfo29; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan arus kas<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l11 level1 lfo29; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan keseluruhan laba dan rugi<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l11 level1 lfo29; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan kebijakan akuntansi<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l11 level1 lfo29; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Catatan yang direferensikan dalam laporan
keuangan<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l11 level1 lfo29; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan auditor<o:p></o:p></span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Penghitungan akuntansi</span><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<ul style="margin-top: 0cm;" type="disc">
<li class="MsoNormal" style="line-height: 150%; mso-list: l24 level1 lfo30; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Goodwill dikapitalisasi dan diamortisasi selama
kurang dari 20 tahun<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l24 level1 lfo30; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aset-aset dihitung pada harga perolehan, biaya
sekarang atau gabungan keduanya<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l24 level1 lfo30; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Depresiasi dan amortisasi harus berhubungan
dengan dasar perhitungan yang digunakan untuk asset-aset yang mendasarinya<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l24 level1 lfo30; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Persediaan dihitung berdasarkan FIFO atau
rata-rata<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; mso-list: l24 level1 lfo30; tab-stops: list 36.0pt left 63.75pt;"><span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pajak yang ditangguhkan dihitung menggunakan
metode hutang dengan dasar provisi penuh untuk perbedaan berdasarkan
waktu.<o:p></o:p></span></li>
</ul>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify; vertical-align: baseline;">
<b><span style="font-family: 'Footlight MT Light', serif; font-size: 16pt; line-height: 150%;">BAB 4<o:p></o:p></span></b></div>
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<b><span style="font-family: 'Footlight MT Light', serif; font-size: 16pt; line-height: 150%;">AKUNTANSI
KOMPARATIF: AMERIKA DAN ASIA<o:p></o:p></span></b></div>
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<span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;">Sistem
Akuntansi Keuangan Lima Negara Eropa<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;">
<!--[if !supportLists]--><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Meksiko</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Telah melakukan reformasi
pasar sejak th 1990 dan berhasil meningkatkan perekonomian Meksiko. Termasuk
penganut code law, yang mendasarkan peraturannya pada hukum civil, tetapi
standar setting Meksiko menganut British-Amerika atau Anglo Saxon, bukan
pendekatan Continental European.</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Peraturan dan Pembinaan
Akuntansi</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Standar akuntansi dikembangkan
oleh Komisi Prinsip-prinsip Akuntansi dan standar auditing merupakan tanggung
jawab Komisi Standar Auditing dan Prosedur.</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Pelaporan Keuangan</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Laporan keuangan yang harus
dibuat adalah :neraca, laporan penghasilan, laporan perubahan ekuitas, laporan
perubahan posisi keuangan dan catan-catatan.</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 78.6pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo2; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Regulator :</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Council for Research and
Development of Financial Information Standards (CINIF),</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: .55pt; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Exican Institute
of Public Accountants,</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: .55pt; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Federal Tax Audit
Department of the Ministry Finance,</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">National Banking and
Securities Commission</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 78.6pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo2; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="ES" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Regulasi : </span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; vertical-align: baseline;">
<span lang="ES" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Mexican Commercial Code dan hukum pendapatan pajak</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 78.6pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo2; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Laporan
Keuangan :</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Neraca, laporan laba rugi,
laporan perubahan ekuitas pemegang saham, laporan perubahan posisi keuangan,
dan catatan yang dibantu oleh laporan auditor meliputi kebijakan akuntansi pada
perusahaan, ketersediaan material, komitmen untuk pembelian saham substansial
atau di bawah hak kontrak, penjelasan mendetail mengenai utang jangka panjang
dan kurs mata uang asing, batasan deviden, jaminan, rencana pensiun pegawai,
transaksi dengan perusahaan sejawat dan pajak.</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; vertical-align: baseline;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;">
<!--[if !supportLists]--><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Amerika Serikat</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 78.6pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo2; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Regulator :</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 36.0pt; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Financial
Accounting Strandard Board (FASB)</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
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<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Securities and Exchange
Commission (SEC)</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 36.0pt; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">American Institute
of Certified Public Accountants (AICPA) dan</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 36.0pt; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Public Company
Accounting Oversight Board (PCAOB)</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 78.6pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo2; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Regulasi :</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Accounting Series Realeases,</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Financial Reporting Release,
dan Staf Accounting Bulletins (SEC);</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
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<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Statements of Financial
Accounting Standards (FASB);</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
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<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Generally Accepted Accounting
Principles (GAAP)</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
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<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Sarbanes-Oxley Act</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
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</span></span><!--[endif]--><span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Laporan
Keuangan :</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
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<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">laporan manajemen, laporan
auditor independen, laporan keuangan primer (laporan laba-rugi, neraca, laporan
arus kas, laba-rugi komprehensif, perubahan ekuitas pemegang saham), diskusi
manajemen dan analisis hasil operasional dan kondisi keuangan, penjelasan
mengenai kebijakan akuntansi dengan dampak yang paling kritis pada laporan
keuangan, catatan atas laporan keuangan, perbandingan data keuangan selama lima
atau sepuluh tahun, serta data triwulan terpilih.</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
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</v:shape><![endif]--><!--[if !vml]--><!--[endif]--></span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Cina</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
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<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Sejak 1970 Cina telah mengubah
kebijakan perekonomian, dari perekonomian terpusat ke perekonomian pasar.</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Peraturan Akuntansi baru cina
telah dikembangkan untuk swastanisasi dan limited liability bebas.</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Peraturan dan Pembinaan
akuntansi</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Cina mulai mengembangkan
perekonomian pasar, dan sejak 1 Juli 1993 diterbitkan Accounting Standard
for Business Enterprises (ASBE).</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Th 2005, semua perusahaan di
Cina wajib menggunakan ASBE sebagai standard pelaporannya.</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Sedangkan untuk auditornya,
Cina membentuk CICPA yang mengatur syarat menjadi seorang CPA.</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
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</span></span><!--[endif]--><span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Regulator :</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">The State Council, Departemen
Keuangan,</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">The China Accounting Standards
Committee (CASC),</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">The China Securities
Regulatory Commission (CSRC),</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">The Chinese Institute of
Certified Public Accountants (CACPA)</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
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</span></span><!--[endif]--><span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Regulasi :</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Financial Accounting and
Reporting Rules for Enterprises (FARR),</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
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<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Accounting Standards for
Business Enterprises (ASBE)</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
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<br /></div>
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</span></span><!--[endif]--><span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Laporan
Keuangan :</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Neraca, laporan laba rugi,
laporan arus kas, laporan perubahan ekuitas, dan catatan yang mencakup laporan
kebijakan akuntansi. Laporan tambahan dibutuhkan untuk pengungkapan penurunan
nilai aset, perubahan pada struktur modal, apropriasi laba dan bisnis serta
segmen geografis. Pelaporan keuangan terjadwal dan lengkap ditekankan adanya
neraca yang merefleksikan sumber daya dan penggunaan dana. Sistem ini berfokus
pada pemeliharaan dan akuntabilitas atau pemenuhan produksi dan tujuan lainnya
sebagamaina penyatuan dengan regulasi dan kebijakan pemerintah.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Jepang</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
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<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Menganut code law. Jepang
merupakan negara tradisional dengan akar budaya yang sangat kuat. Muncul
keiretsu, yaitu kebersamaan atau konglomerasi gaya Jepang.</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Pengaturan dan Pembinaan
Akuntansi</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
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<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Pengaturan Akuntansi
didasaarkan pada triangular legal system yaitu pengaturan berdasarkan 3 UU :
Commercial code, Securities and Exchange Law dan Corporate Income Tax Law, yang
diatur oleh MOJ (Ministry of Justice)</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
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<br /></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Regulator :</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Ministry of Justice,</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Financial Services Agency
(FSA),</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Business Accounting
Deliberation Council (BADC),</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Accounting Standards Board of
Japan (ASBJ), dan</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Japanese Institute of
Certified Public Accountants (JAICPA)</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 78.6pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo2; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Regulasi :</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Undang-undang perusahaan,
undang-undang pertukaran dan sekuritas, serta undang-undang pajak penghasilan
perusahaan</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 78.6pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo2; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Laporan
Keuangan :</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Neraca, Laporan Laba Rugi,
Laporan atas Perubahan Ekuitas Pemegang Saham, Laporan Bisnis (ringkasan sistem
bisnis, pengendalian internal dan informasi mengenai operasional), dan Jadwal
Terkait.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;">
<!--[if !supportLists]--><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">India</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Setelah kemerdekaan, India
menganut sistem perekonomian sosialis. Tetapi mulai krisis ekonomi 1991, India
mulai membuka pasarnya ke dunia internasional.</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Peraturan dan Pembinaan
Akuntansi</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Sumber utama standar Akuntansi
Keuangan di India adalah undang-undang perusahaan dan profesi akuntansi. Th
1949 dibentuk Institute of Chartered Accountans of India, yang bertanggung
jawab mengambangkan standar akuntansi keuangan India. Th 2006, pemerintah
mengumumkan untuk memperkenalkan peraturan baru, yaitu IFRS, dan institusi
akuntansi menanggapi kemungkinan tersebut dengan mempelajari penerapan IFRS
seacara utuh di India.</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 78.6pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo2; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Regulator :</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">The Institute of Chartered
Accountants of India,</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Accounting Standards Board,
Auditing and Assurance Standards Board,</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Securities and Exchange Board
of India</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 78.6pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo2; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Regulasi :</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Undang-Undang Tahun 1857 dan
hukum pertama berhubungan dengan pemeliharaan dan pemeriksaan catatan akuntansi
1866, Indian Accounting Standards (AS) dan Auditing Assurance Standards (AAS)</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 78.6pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo2; text-align: justify; text-indent: -18.0pt; vertical-align: baseline;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Laporan
Keuangan :</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="border: 1pt none windowtext; font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%; padding: 0cm;">Neraca dua tahun, laporan laba
rugi, laporan arus kas dan kebijakan akuntansi serta catatan. Perusahaan tidak
terdaftar hanya perlu menyiapkan laporan inti saja. Perusahaan terdaftar harus
menyiapkan laporan gabungan dan laporan inti, laporan keuangan triwulan dan
menyediakan diskusi dan analisis manajemen yang menyangkut semua topik seperti
halnya struktur industri dan pengembangannya, kesempatan dan ancaman yang
dihadapi oleh perusahaan, kendali internal dan risiko yang mempengaruhi
performa bisnis atau produk.</span><span style="font-family: 'Footlight MT Light', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; vertical-align: baseline;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
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<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.75pt;">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sumber : <o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://nayli0232.blogspot.com/2012/01/resume-bab-i-bab-ii-akuntansi.html">http://nayli0232.blogspot.com/2012/01/resume-bab-i-bab-ii-akuntansi.html</a><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">http://anitayasmin.blogspot.com/2015/03/akuntansi-internasioanal-tugas-1-4.html<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://ririn21.blogspot.com/2012/06/akuntansi-internasional-sudut-pandang.html">http://ririn21.blogspot.com/2012/06/akuntansi-internasional-sudut-pandang.html</a><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://gumilarsukmawan.blogspot.com/2014/03/ifrs-dan-iasb.html">http://gumilarsukmawan.blogspot.com/2014/03/ifrs-dan-iasb.html</a><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Footlight MT Light","serif"; font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://sihitepanderaja.blogspot.com/2014/05/tugas-akuntansi-internasional-2.html">http://sihitepanderaja.blogspot.com/2014/05/tugas-akuntansi-internasional-2.html</a><o:p></o:p></span></div>
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adhipatyhttp://www.blogger.com/profile/03442056485279970437noreply@blogger.com0tag:blogger.com,1999:blog-4984421132290478890.post-67148475693704377192014-12-30T18:15:00.001-08:002014-12-30T18:15:05.362-08:00meningkatkan kualitas akuntan publik dengan kode perilaku profesional dan prinsip kode perilaku profesional serta jasa audit yang diberikan KAP saat ini<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Kode Perilaku Profesional</span></b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;"><o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;"> Perilaku
etika merupakan fondasi peradaban modern menggarisbawahi keberhasilan
berfungsinya hampir setiap aspek masyarakat, dari kehidupan keluarga
sehari-hari sampai hukum, kedokteran,dan bisnis. Etika (ethic) mengacu pada
suatu sistem atau kode perilaku berdasarkan kewajiban moral yang menunjukkan
bagaimana seorang individu harus berperilaku dalam masyarakat. Perilaku etika
juga merupakan fondasi profesionalisme modern. Profesionalisme didefinisikan secara
luas, mengacu pada perilaku, tujuan, atau kualitas yang membentuk karakter atau
member ciri suatu profesi atau orang-orang profesional. Seluruh profesi
menyusun aturan atau kode perilakuyang mendefinisikan perilaku etika bagi
anggota profesi tersebut.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;"> S.
M. Mintz telah mengusulkan bahwa terdapat tiga metode atau teori perilaku etika
yang dapat menjadi pedoman analisis isu-isu etika dalam akuntansi. Teori ini
antara lain (1) paham manfaat atau utilitarianisme. (2) pendekatan berbasis hak
(rights based approach),dan (3) pendeketan berbasis keadilan (justice based
approach). Teori utilitarian mengakui bahwa pengambilan keputusan mencakup
pilihan antara manfaat dan beban dari tindakan-tindakan alternatif, dan
menfokuskan pada konsekuensi tindakan pada individu yang terpengaruh. Teori hak
mengasumsikan bahwa individu memiliki hak tertentu dan individu lainnya
memiliki kewajiban untuk menghormati hak tersebut. Teori keadilan berhubungan
dengan isu seperti ekuitas, kewajaran,dan keadilan. Teori keadilan mencakup dua
prinsip dasar. Prinsip pertama menganggap bahwa setiap orang memiliki hak untuk
memiliki kebebasan pribadi tingkat maksimum yang masih sesuai dengan kebebasan
orang lain. Prinsip kedua menyatakan bahwa tindakan sosial dan ekonomi harus
dilakukan untuk memberikan manfaat bagi setiap orang dan tersedia bagi
semuanya.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Prinsip – Prinsip Etika IFAC, AICPA, dan
IAI</span></b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;"><o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">KODE PERILAKU PROFESIONAL AICPA:<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Kode Perilaku Profesional AICPA terdiri
atas dua bagian:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-bidi-font-family: "Kristen ITC"; mso-fareast-font-family: "Kristen ITC"; mso-themecolor: accent1;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal;"> </span></span><!--[endif]--><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Prinsip-prinsip
Perilaku Profesional (Principles of Profesionnal Conduct); menyatakan tindak -
tanduk dan perilaku ideal.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-bidi-font-family: "Kristen ITC"; mso-fareast-font-family: "Kristen ITC"; mso-themecolor: accent1;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal;"> </span></span><!--[endif]--><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;"> Aturan
Perilaku (Rules of Conduct); menentukan standar minimum.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Prinsip-prinsip Perilaku Profesional
menyediakan kerangka kerja untuk Aturan Perilaku.<br />
Pedoman tambahan untuk penerapan Aturan Perilaku tersedia melalui:<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">· Interpretasi
Aturan Perilaku (Interpretations of Rules of Conduct)<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">· Putusan
(Rulings) oleh Professional Ethics Executive Committee.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Enam Prinsip-prinsip Perilaku
Profesional:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="color: #4f81bd; font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-themecolor: accent1;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal;">
</span></span><!--[endif]--><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Tanggung jawab: Dalam melaksanakan
tanggung jawabnya sebagai profesional, anggota harus melaksanakan pertimbangan
profesional dan moral dalam seluruh keluarga.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="color: #4f81bd; font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-themecolor: accent1;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal;">
</span></span><!--[endif]--><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Kepentingan publik: Anggota harus
menerima kewajiban untuk bertindak dalam suatu cara yang akan melayani
kepentingan publik, menghormati kepercayaan publik, dan menunjukkan komitmen
pada profesionalisme.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="color: #4f81bd; font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-themecolor: accent1;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal;">
</span></span><!--[endif]--><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Integritas: Untuk mempertahankan dan
memperluas keyakinan publik, anggota harus melaksanakan seluruh tanggung jawab
profesional dengan perasaan integritas tinggi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="color: #4f81bd; font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-themecolor: accent1;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal;">
</span></span><!--[endif]--><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Objektivitas dan Independesi: Anggota
harus mempertahankan objektivitas dan bebas dari konflik penugasan dalam
pelaksanaan tanggung jawab profesional.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="color: #4f81bd; font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-themecolor: accent1;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal;">
</span></span><!--[endif]--><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Kecermatan dan keseksamaan: Anggota harus
mengamati standar teknis dan standar etik profesi.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="color: #4f81bd; font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-themecolor: accent1;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal;">
</span></span><!--[endif]--><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Lingkup dan sifat jasa: Anggota dalam
praktik publik harus mengamati Prinsip prinsip Perilaku Profesional dalam
menentukan lingkup dan sifat jasa yang akan diberikan.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Prinsip-prinsip Fundamental Etika IFAC :<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">1). Integritas. Seorang
akuntan profesional harus bertindak tegas dan jujur dalam semua hubungan bisnis
dan profesionalnya.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">2). Objektivitas. Seorag akuntan
profesional seharusnya tidak
boleh membiarkan terjadinya bias,
konflik kepentingan, atau dibawah penguruh orang lain sehinggamengesampingkan
pertimbangan bisnis dan profesional.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">3). Kompetensi profesional dan
kehati-hatian. Seorang akuntan profesionalmempunyai kewajiban untuk memelihara
pengetahuan dan keterampilan profesional secara berkelanjutan pada tingkat yang
dipelukan untuk menjaminseorang klien atau atasan menerima jasa profesional
yang kompeten yangdidasarkan atas perkembangan praktik, legislasi, dan teknik
terkini. Seorangakntan profesional harus bekerja secara tekun serta mengikuti standar-standar
profesional haus bekerja secara tekun serta mengikuti standar-standar
profesionaldan teknik yang berlaku dalam memberikan jasa profesional.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">4). Kerahasiaan. Seorang
akuntan profesional harus menghormati kerhasiaaninformasi yang diperolehnya sebagai
hasil dari hubungan profesional dan bisnisserta tidak boleh mengungapkan
informasi apa pun kepada pihak ketiga tanpa izinyng enar dan spesifik, kecuali
terdapat kewajiban hukum atau terdapat hak profesional untuk mengungkapkannya.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">5). Perilaku Profesional. Seorang akuntan
profesional harus patuh pada hukum dan perundang-undangan yang relevan dan
harus menghindari tindakan yang dapatmendiskreditkan profesi.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Aturan etika IAI-KASP memuat tujuh
prinsip-prinsip dasar perilaku etis auditor dan empat panduan umum lainnya
berkenaan dengan perilaku etis tersebut. Ketujuh prinsip
dasar IAI tersebut adalah:<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">1. Integritas<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Integritas berkaitan dengan profesi
auditor yang dapat dipercaya karena menjunjung tinggi
kebenaran dan kejujuran. Integritas tidak hanya
berupa kejujuran tetapi juga sifat dapat dipercaya,
bertindak adil dan berdasarkan keadaan yang sebenarnya. Hal ini
ditunjukkan oleh auditor ketika memunculkan keunggulan personal ketika
memberikan layanan profesional kepada instansi tempat
auditor bekerja dan kepada auditannya.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">2. Obyektivitas<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Auditor yang obyektif adalah auditor
yang tidak memihak sehingga independensi profesinya dapat
dipertahankan. Dalam mengambil keputusan atau tindakan, ia
tidak boleh bertindak atas dasar
prasangka atau bias, pertentangan kepentingan,
atau pengaruh dari pihak lain. Obyektivitas
ini dipraktikkan ketika auditor mengambil keputusan-keputusan dalam
kegiatan auditnya. Auditor yang obyektif adalah auditor yang mengambil
keputusan berdasarkan seluruh bukti yang tersedia, dan bukannya karena pengaruh
atau berdasarkan pendapat atau prasangka pribadi maupun tekanan dan
pengaruh orang lain.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">3. Kompetensi
dan Kehati-hatian<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Agar dapat memberikan layanan audit yang
berkualitas, auditor harus memiliki dan mempertahankan kompetensi dan
ketekunan. Untuk itu auditor harus selalu meningkatkan pengetahuan dan keahlian
profesinya pada tingkat yang diperlukan untuk memastikan
bahwa instansi tempat ia bekerja atau
auditan dapat menerima manfaat dari
layanan profesinya berdasarkan
pengembangan praktik, ketentuan, danteknik-teknik
yang terbaru. Berdasarkan prinsip dasar ini,
auditor hanya dapat melakukan suatu audit
apabila ia memiliki kompetensi yang diperlukan atau menggunakan bantuan
tenaga ahli yang kompeten untuk
melaksanakan tugas-tugasnya secara memuaskan.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">4. Kerahasiaan<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Auditor harus mampu
menjaga kerahasiaan atas informasi yang
diperolehnya dalam melakukan audit, walaupun
keseluruhan proses audit mungkin harus dilakukan secara
terbuka dan transparan. Informasi tersebut merupakan hak milik auditan, untuk
itu auditor harus memperoleh persetujuan khusus apabila
akan mengungkapkannya,
kecuali adanya kewajiban pengungkapan
karena peraturan perundang-undangan. Kerahasiaan ini harus dijaga sampai
kapanpun bahkan ketika auditor telah berhenti bekerja pada instansinya.
Dalam prinsip kerahasiaan ini juga,
auditor dilarang untuk menggunakan informasi yang
dimilikinya untuk kepentingan pribadinya,
misalnya untuk memperoleh keuntungan finansial.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">5. Prinsip
kerahasiaan tidak berlaku dalam situasi-situasi berikut:<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Pengungkapan yang diijinkan
oleh pihak yang berwenang, seperti
auditan dan instansi tempat ia bekerja. Dalam melakukan
pengungkapan ini, auditor harus mempertimbangkan kepentingan
seluruh pihak, tidak hanya dirinya, auditan, instansinya saja, tetapi juga
termasuk pihak-pihak lain yang
mungkin terkena dampak dari
pengungkapan informasi ini.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">6. Ketepatan
Bertindak<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Auditor harus dapat
bertindak konsisten dalam mempertahankan reputasi
profesi serta lembaga profesi akuntan sektor publik dan menahan diri dari
setiap tindakan yang dapat mendiskreditkan lembaga profesi atau dirinya sebagai
auditor profesional. Tindakan-tindakan yang tepat ini perlu
dipromosikan melalui kepemimpinan dan keteladanan. Apabila auditor mengetahui
ada auditor lain melakukan tindakan yang tidak benar, maka auditor tersebut
harus mengambil langkah-langkah yang diperlukan untuk melindungi
masyarakat, profesi, lembaga profesi, instansi tempat ia bekerja
dan anggota profesi lainnya dari tindakan-tindakan auditor lain yang tidak
benar tersebut.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">7. Standar
teknis dan professional<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Auditor harus melakukan
audit sesuai dengan standar audit yang
berlaku, yang meliputi standar teknis dan profesional yang relevan. Standar ini
ditetapkan oleh Ikatan Akuntan Indonesia dan Pemerintah Republik Indonesia.
Pada instansi-instansi audit publik, terdapat juga standar audit yang
mereka tetapkan dan berlaku bagi para auditornya,
termasuk aturan perilaku yang ditetapkan oleh
instansi tempat ia bekerja. Dalam hal
terdapat perbedaan dan/atau pertentangan antara standar audit dan
aturan profesi dengan standar audit dan aturan
instansi, maka permasalahannya dikembalikan
kepada masing-masing lembaga penyusun standar dan aturan tersebUT.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;"><a href="http://silvi-aprilia.blogspot.com/2011/03/jasa-yang-diberikan-kantor-akuntan.html"><span style="color: #4f81bd; mso-themecolor: accent1; text-decoration: none; text-underline: none;">Jasa Yang Diberikan Kantor Akuntan Publik</span></a><o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Sesuai dengan kompetensinya, jasa-jasa
yang dapat diberikan Kantor Akuntan Publik (KAP) meliputi, tetapi tidak
terbatas pada yang berikut ini:</span></b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;"><o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;"><br />
<!--[if !supportLineBreakNewLine]--><br />
<!--[endif]--></span></b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;"><o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">1.</span></b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;"> <b>Jasa
Audit Laporan Keuangan.<o:p></o:p></b></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Dalam kapasitasnya sebagai auditor
independen KAP melakukan audit umum atas laporan keuangan untuk memberikan
pernyataan pendapat mengenai kewajaran laporan keuangan suatu entitas ekonomi
dihubungkan dengan prinsip yang berlaku umum. Prinsip akuntansi yang berlaku
umum meliputi pernyataan standar akuntansi keuangan (PSAK) yang
dikeluarkan Ikatan Akuntan Indonesia dan Standar atau Praktek Akuntansi lain
yang berlaku umum ( sepanjang belum diatur oleh PSAK).<o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Pernyataan pendapat yang diberikan
auditor mengenai kewajaran laporan keuangan, berdasarkan audit yang
dilakukannya, dapat berupa:<o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">a.</span></b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;"> <b>Pendapat
wajar tanpa pengecualian.<o:p></o:p></b></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Dengan pendapat wajar tanpa pengecualian,
auditor menyatakan bahwa laporan keuangan menyajikan secara wajar, dalam semua
hal yang material, posisi keuangan, hasil usaha, dan arus kas satuan usaha
tertentu sesuai dengan prinsip akuntansi yang berlaku umum.<o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">b.</span></b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;"> <b>Pendapat
wajar tanpa pengecualian dengan bahasa yang ditambahkan dalam laporan audit
bentuk baku.<o:p></o:p></b></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Keadaan tertentu mungkin mengharuskan
auditor menambahkan suatu paragraf penjelasan (atau bahasa penjelasan yang
lain) dalam laporan audit, meskipun tidak mempengaruhi pendapat wajar tanpa
pengecualian atas laporan keuangan.<o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">c.</span></b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;"> <b>Pendapat
wajar dengan pengecualian.<o:p></o:p></b></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Dengan pendapat wajar dengan
pengecualian, auditor dapat menyatakan bahwa laporan keuangan menyajikan secara
wajar, dalam semua hal yang material, posisi keuangan, hasil usaha dan arus kas
satuan usaha tertentu sesuai dengan prinsip akuntansi yang berlaku umum,
kecuali untuk dampak hal-hal yang berhubungan dengan yang dikecualikan.<o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">d.</span></b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;"> <b>Pendapat
tidak wajar.<o:p></o:p></b></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Dengan pendapat tidak wajar, auditor
menyatakan bahwa laporan keuangan tidak menyajikan secara wajar posisi keuangan
hasil usaha dan arus kas satuan usaha tertentu sesuai dengan prinsip akuntansi
yang berlaku umum.<o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">e.</span></b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;"> <b>Tidak
memberikan pendapat.<o:p></o:p></b></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Dengan pernyataan tidak memberikan
pendapat, auditor tidak menyatakan pendapat bahwa ia tidak menyatakan pendapat
atas laporan keuangan.<o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Auditor hanya bertanggung jawab atas
pernyataan pendapat atas laporan keuangan yang diauditnya. Tanggung jawab atas
laporan keuangan tetap berada pada managemen entitas ekonomi yang bersangkutan.<o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Dalam melaksanakan auditnya, KAP harus
mematuhi Kode Etik Akuntan Publik Indonesia dan Standar Auditing yang terdapat
dalam Standar Profesional Akuntan Publik (SPAP). Dalam standar auditing yang
berlaku, diatur mengenai umum yang harus dipenuhi auditor, termasuk persyaratan
independensi, standar pekerjaan lapangan, dan standar pelaporan.<o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">2.</span></b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;"> <b>Jasa
Audit Khusus.<o:p></o:p></b></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Disamping audit umum atas laporan
keuangan, KAP juga memberikan jasa audit khusus, sesuai dengan kebutuhan. Audit
khusus dapat memberikan audit atas akun atau pos laporan keuangan tertentu yang
dilakukan dengan menggunakan prosedur yang disepakati bersama, audit laporan
keuangan yang disusun berdasarkan suatu basis akuntansi komprehensif. Selain
prinsip akuntansi yang berlaku umum, audit atas informasi keuangan untuk tujuan
tertentu dan audit khusus lainnya. Dalam melaksanakan audit khusus ini auditor
tetap berpedoman pada standar auditing yang dimuat dalam SPAP.<o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">3.</span></b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;"> <b>Jasa
Atestasi.<o:p></o:p></b></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Jasa atestasi yang diberikan KAP
berkaitan dengan penerbitan laporan yang memuat suatu kesimpulan tentang
keandalan asersi (pernyataan) tertulis yang menjadi tanggung jawab pihak lain,
dilaksanakan melalui pemeriksaan, review dan prosedur yang disepakati bersama.
Asersi yang menjadi obyek dalam penegasan atestasi dapat berupa Proyeksi dan
Perkiraan Keuangan (Laporan Keuangan Prospektif Keuangan, Perkiraan Keuangan
dan Proyeksi Keuangan), Pelaporan Informasi Keuangan Proforma, Pelaporan
tentang Struktur Pengendalian Intern atas Laporan Keuangan tersebut. Dalam
melaksanakan program ini KAP tunduk pada Standar Atestasi dalam SPAP.<o:p></o:p></span></b></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">4.</span></b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;"> <b>Jasa
Review Laporan Keuangan.<o:p></o:p></b></span></div>
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<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Review laporan keuangan merupakan salah
satu jasa yang diberikan KAP untuk memberikan keyakinan terbatas bahwa tidak
terdapat modifikasi material yang harus dilaksanakan agar laporan keuangan
tersebut sesuai dengan prinsip akuntansi yang berlaku umum atas basis akuntansi
komprehensif lainnya. Review dilakukan melalui prosedur pengajuan pertanyaan
dan analisis dengan berpedoman pada Standar Jasa Akuntansi dan Review yang
terdapat dalam SPAP.<o:p></o:p></span></b></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">5.</span></b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;"> <b>Jasa
Kompilasi Laporan Keuangan.<o:p></o:p></b></span></div>
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<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">KAP dapat melakukan kompilasi laporan
keuangan berdasarkan catatan data keuangan serta informasi lainnya yang
diberikan managemen suatu entitas ekonomi. Dengan kompilasi ini, KAP tidak
memberikan pernyataan pendapat mengenai kewajaran laporan keuangan atas suatu
keyakinan apapun terhadap laporan tersebut. Tanggung jawab laporan keuangan
sepenuhnya tetap berada pada managemen entitas ekonomi yang bersangkutan.
Pelaksanaan kompilasi laporan keuangan oleh KAP dilakukan berpedoman pada
Standar Jasa Akuntansi dan Review yang terdapat dalam SPAP.<o:p></o:p></span></b></div>
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<br /></div>
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<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">6.</span></b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;"> <b>Jasa
Konsultasi.<o:p></o:p></b></span></div>
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<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">Jasa konsultasi yang diberikan KAP
meliputi berbagai bentuk dan bidang sesuai dengan kompetensi akuntan publik.
Jasa yang diberikan KAP bervariasi mulai dari jasa konsultasi umum kepada
managemen, perancangan sistem dan implementasi sistem akuntansi, penyusunan
proposal keuangan, dan studi kelayakan proyek, penyelenggaran pendidikan dan
pelatiha, pelaksanaan seleksi dan rekrutmen pegawai, sampai pemberian jasa
konsultasi lainnya, termasuk konsultasi dalam pelaksanaan merger dan akuisisi.
Dalam pemberian jasa konsultasi ini KAP berpegang pada standar jasa konsultasi
dalam SPAP.<o:p></o:p></span></b></div>
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<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;"><br />
<!--[if !supportLineBreakNewLine]--><br />
<!--[endif]--><o:p></o:p></span></b></div>
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<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">7.</span></b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;"> <b>Jasa
Perpajakan.<o:p></o:p></b></span></div>
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<b><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;">KAP juga memberikan jasa profesional
dalam bidang perpajakan. Jasa yang diberikan meliputi, tetapi tidak terbatas
pada konsultasi umum perpajakan, perencanaan pajak, review kewajiban pajak,
pengisian SPT dan penyelesaian masalah perpajakan.<o:p></o:p></span></b></div>
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<br /></div>
<div class="MsoNormal">
<b><span style="color: #4f81bd; mso-themecolor: accent1;">:
Directory 2009 (Kantor Akuntan Publik dan Akuntan Publik).<o:p></o:p></span></b></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;"><a href="http://ariesta-riris.blogspot.com/2012/11/kode-etik-profesi-akuntansi.html"><span style="color: #4f81bd; mso-themecolor: accent1;">http://ariesta-riris.blogspot.com/2012/11/kode-etik-profesi-akuntansi.html</span></a><o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; mso-themecolor: accent1;"><a href="https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&cad=rja&uact=8&ved=0CBsQFjAA&url=http%3A%2F%2Fsilvi-aprilia.blogspot.com%2F2011%2F03%2Fjasa-yang-diberikan-kantor-akuntan.html&ei=UqCiVJiSO8KdyATcsIKQAw&usg=AFQjCNF8B0ES0wj5aCBW4p2-YMzSEfRNIg"><span style="color: #4f81bd; mso-themecolor: accent1;">https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&cad=rja&uact=8&ved=0CBsQFjAA&url=http%3A%2F%2Fsilvi-aprilia.blogspot.com%2F2011%2F03%2Fjasa-yang-diberikan-kantor-akuntan.html&ei=UqCiVJiSO8KdyATcsIKQAw&usg=AFQjCNF8B0ES0wj5aCBW4p2-YMzSEfRNIg</span></a><o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; mso-themecolor: accent1;"><a href="https://www.tumblr.com/search/Kode+Etik+Profesi+Akuntansi"><span style="color: #4f81bd; mso-themecolor: accent1;">https://www.tumblr.com/search/Kode+Etik+Profesi+Akuntansi</span></a><o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; mso-themecolor: accent1;">Auditing dan Pelayanan Verifikasi : Pendekatan
Terpadu. Arens, Alvin J , Elder, Randal J dkk<o:p></o:p></span></div>
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<br /></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #4f81bd; mso-themecolor: accent1;"><a href="http://www.scribd.com/doc/14650989/Kode-Etik-Profesi-Akuntan-Publik" target="_blank"><span style="color: #4f81bd; mso-themecolor: accent1;">http://www.scribd.com/doc/14650989/Kode-Etik-Profesi-Akuntan-Publik</span></a></span><span style="color: #4f81bd; font-family: "Kristen ITC"; mso-themecolor: accent1;"><o:p></o:p></span></div>
adhipatyhttp://www.blogger.com/profile/03442056485279970437noreply@blogger.com0tag:blogger.com,1999:blog-4984421132290478890.post-26784145345557378172014-11-09T01:33:00.000-08:002014-11-09T01:33:16.611-08:00the bad story of bre-x mineral ltd. and enron company<div class="MsoNormal">
<span lang="IN"> </span>Enron merupakan
perusahaan dari penggabungan antara InterNorth (penyalur gas alam melalui pipa)
dengan Houston Natural Gas. Kedua perusahaan ini bergabung pada tahun 1985.
Bisnis inti Enron bergerak dalam industri energi, kemudian melakukan
diversifikasi usaha yang sangat luas bahkan sampai pada bidang yang tidak ada
kaitannya dengan industri energi. Diversifikasi usaha tersebut, antara lain
meliputi future transaction, trading commodity non energy dan kegiatan bisnis
keuangan.Kasus Enron mulai terungkap pada bulan Desember tahun 2001 dan terus
menggelinding pada tahun 2002 berimplikasi sangat luas terhadap pasar keuangan
global yang di tandai dengan menurunnya harga saham secara drastis berbagai
bursa efek di belahan dunia, mulai dari Amerika, Eropa, sampai ke Asia. Enron,
suatu perusahaan yang menduduki ranking tujuh dari lima ratus perusahaan
terkemuka di Amerika Serikat dan merupakan perusahaan energi terbesar di AS
jatuh bangkrut dengan meninggalkan hutang hampir sebesar US $ 31.2 milyar.</div>
<div class="MsoNormal">
<span lang="IN"> </span>Dalam kasus Enron diketahui terjadinya
perilaku moral hazard diantaranya manipulasi laporan keuangan dengan mencatat
keuntungan 600 juta Dollar AS padahal perusahaan mengalami kerugian. Manipulasi
keuntungan disebabkan keinginan perusahaan agar saham tetap diminati investor,
kasus memalukan ini konon ikut melibatkan orang dalam gedung putih, termasuk
wakil presiden Amerika Serikat. Kronologis, fakta, data dan informasi dari
berbagai sumber yang berkaitan dengan hancurnya Enron (debacle), dapat penulis
kemukakan sebagai berikut:</div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]-->1.<span style="font-size: 7pt; font-stretch: normal;"> </span><!--[endif]-->Board
of Director (dewan direktur, direktur eksekutif dan direktur non eksekutif)
membiarkan kegitan-kegitan bisnis tertentu mengandung unsur konflik kepentingan
dan mengijinkan terjadinya transaksi-transaksi berdasarkan informasi yang hanya
bisa di akses oleh Pihak dalam perusahaan (insider trading), termasuk praktek
akuntansi dan bisnis tidak sehat sebelum hal tersebut terungkap kepada publik.</div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]-->2.<span style="font-size: 7pt; font-stretch: normal;"> </span><!--[endif]-->Enron
merupakan salah satu perusahaan besar pertama yang melakukan out sourcing
secara total atas fungsi internal audit perusahaan.<br />
a. Mantan Chief Audit Executif Enron (Kepala internal audit) semula adalah partner KAP Andersen yang di tunjuk
sebagai akuntan publik perusahaan.<br />
b. Direktur keuangan Enron berasal dari KAP Andersen.<br />
c. Sebagian besar Staf akunting Enron berasal dari KAP Andersen.</div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]-->3.<span style="font-size: 7pt; font-stretch: normal;"> </span><!--[endif]-->Pada
awal tahun 2001 patner KAP Andersen melakukan evaluasi terhadap kemungkinan
mempertahankan atau melepaskan Enron sebagai klien perusahaan, mengingat resiko
yang sangat tinggi berkaitan dengan praktek akuntansi dan bisnis enron. Dari
hasil evaluasi di putuskan untuk tetap mempertahankan Enron sebagai klien KAP
Andersen.</div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]-->4.<span style="font-size: 7pt; font-stretch: normal;"> </span><!--[endif]-->Salah
seorang eksekutif Enron di laporkan telah mempertanyakan praktek akunting
perusahaan yang dinilai tidak sehat dan mengungkapkan kekhawatiran berkaitan
dengan hal tersebut kepada CEO dan partner KAP Andersen pada pertengahan 2001.
CEO Enron menugaskan penasehat hukum perusahaan untuk melakukan investigasi
atas kekhawatiran tersebut tetapi tidak memperkenankan penasehat hukum untuk
mempertanyakan pertimbangan yang melatarbelakangi akuntansi yang dipersoalkan.
Hasil investigasi oleh penasehat hukum tersebut menyimpulkan bahwa tidak ada
hal-hal yang serius yang perlu diperhatikan.</div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]-->5.<span style="font-size: 7pt; font-stretch: normal;"> </span><!--[endif]-->Pada
tanggal 16 Oktober 2001, Enron menerbitkan laporan keuangan triwulan ketiga.
Dalam laporan itu disebutkan bahwa laba bersih Enron telah meningkat menjadi
$393 juta, naik $100 juta dibandingkan periode sebelumnya. CEO Enron, Kenneth
Lay, menyebutkan bahwa Enron secara berkesinambungan memberikan prospek yang
sangat baik. Ia juga tidak menjelaskan secara rinci tentang pembebanan biaya
akuntansi khusus (special accounting charge/expense) sebesar $1 miliar yang
sesungguhnya menyebabkan hasil aktual pada periode tersebut menjadi rugi $644
juta. Para analis dan reporter kemudian mencari tahu lebih jauh mengenai beban
$1 miliar tersebut, dan ternyata berasal dari transaksi yang dilakukan oleh
perusahaan-perusahaan yang didirikan oleh CFO Enron.</div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]-->6.<span style="font-size: 7pt; font-stretch: normal;"> </span><!--[endif]-->Pada
tanggal 2 Desember 2001 Enron mendaftarkan kebangkrutan perusahaan ke
pengadilan dan memecat 5000 pegawai. Pada saat itu terungkap bahwa terdapat
hutang perusahaan yang tidak di laporkan senilai lebih dari satu milyar dolar.
Dengan pengungkapan ini nilai investasi dan laba yang di tahan (retained
earning) berkurang dalam jumlah yang sama.</div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]-->7.<span style="font-size: 7pt; font-stretch: normal;"> </span><!--[endif]-->Enron
dan KAP Andersen dituduh telah melakukan kriminal dalam bentuk penghancuran
dokumen yang berkaitan dengan investigasi atas kebangkrutan Enron (penghambatan
terhadap proses peradilan</div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]-->8.<span style="font-size: 7pt; font-stretch: normal;"> </span><!--[endif]-->Dana
pensiun Enron sebagian besar diinvestasikan dalam bentuk saham Enron. Sementara
itu harga saham Enron terus menurun sampai hampir tidak ada nilainya.</div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]-->9.<span style="font-size: 7pt; font-stretch: normal;"> </span><!--[endif]-->KAP
Andersen diberhentikan sebagai auditor enron pada pertengahan juni 2002.
sementara KAP Andersen menyatakan bahwa penugasan Audit oleh Enron telah
berakhir pada saat Enron mengajukan proses kebangkrutan pada 2 Desember 2001.</div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]-->10.<span style="font-size: 7pt; font-stretch: normal;"> </span><!--[endif]-->CEO
Enron, Kenneth Lay mengundurkan diri pada tanggal 2 Januari 2002 akan tetapi
masih dipertahankan posisinya di dewan direktur perusahaan. Pada tanggal 4
Pebruari Mr. Lay mengundurkan diri dari dewan direktur perusahaan.</div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]-->11.<span style="font-size: 7pt; font-stretch: normal;"> </span><!--[endif]-->Tanggal
28 Pebruari 2002 KAP Andersen menawarkan ganti rugi 750 Juta US dollar untuk
menyelesaikan berbagai gugatan hukum yang diajukan kepada KAP Andersen.</div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]-->12.<span style="font-size: 7pt; font-stretch: normal;"> </span><!--[endif]-->Pemerintahan
Amerika (The US General Services Administration) melarang Enron dan KAP
Andersen untuk melakukan kontrak pekerjaan dengan lembaga pemerintahan di
Amerika.</div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]-->13.<span style="font-size: 7pt; font-stretch: normal;"> </span><!--[endif]-->tanggal
14 Maret 2002 departemen kehakiman Amerika memvonis KAP Andersen bersalah atas
tuduhan melakukan penghambatan dalam proses peradilan karena telah
menghancurkan dokumen-dokumen yang sedang di selidiki.</div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]-->14.<span style="font-size: 7pt; font-stretch: normal;"> </span><!--[endif]-->KAP
Andersen terus menerima konsekwensi negatif dari kasus Enron berupa kehilangan
klien, pembelotan afiliasi yang bergabung dengan KAP yang lain dan pengungkapan
yang meningkat mengenai keterlibatan pegawai KAP Andersen dalam kasus Enron.</div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]-->15.<span style="font-size: 7pt; font-stretch: normal;"> </span><!--[endif]-->tanggal
22 Maret 2002 mantan ketua Federal Reserve, Paul Volkcer, yang direkrut untuk
melakukan revisi terhadap praktek audit dan meningkatkan kembali citra KAP Andersen
mengusulkan agar manajeman KAP Andersen yang ada diberhentikan dan membentuk
suatu komite yang diketuai oleh Paul sendiri untuk menyusun manajemen baru.</div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]-->16.<span style="font-size: 7pt; font-stretch: normal;"> </span><!--[endif]--> tanggal 26 Maret 2002 CEO Andersen Joseph
Berandino mengundurkan diri dari jabatannya.</div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]-->17.<span style="font-size: 7pt; font-stretch: normal;"> </span><!--[endif]-->Tanggal
8 April 2002 seorang partner KAP Andersen, David Duncan, yang bertindak sebagai
penanggungjawab audit Enron mengaku bersalah atas tuduhan melakukan hambatan
proses peradilan dan setuju untuk menjadi saksi kunci dipengadilan bagi kasus
KAP Andersen dan Enron .</div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]-->18.<span style="font-size: 7pt; font-stretch: normal;"> </span><!--[endif]-->tanggal
9 April 2002 Jeffrey McMahon mengumumkan pengunduran diri sebagai presiden dan
Chief Opereting Officer Enron yang berlaku efektif 1 Juni 2002.</div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo1; text-indent: -.25in;">
<!--[if !supportLists]-->19.<span style="font-size: 7pt; font-stretch: normal;"> </span><!--[endif]-->Tanggal
15 Juni 2002 juri federal di Houston menyatakan KAP Andersen bersalah telah
melakukan hambatan terhadap proses peradilan.</div>
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Dr. Dedi Kusmayadi, SE., M.Si., Ak di 04:47 yang berisi
sebagai berikut :<br />
KAP Andersen sebagai pihak yang seharusnya menjungjung tinggi independensi, dan
profesionalisme telah melakukan pelanggaran kode etik profesi dan ingkar dari
tanggungjawab terhadap profesi maupun masyarakat diantaranya melalui Deception,
discrimination of information, coercion, bribery. Akhirnya KAP Andersen di
tutup disamping harus mempertanggungjawabkan tindakannya secara hukum.<span lang="IN"><o:p></o:p></span></div>
<div class="MsoNormal">
<span lang="IN">Pendapat Saya :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo2; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal;">
</span></span><!--[endif]--><span lang="IN">KAP
arthur andersen tidak memiliki
independensi mental yang seharusnya dimiliki oleh bagian audit, baik itu
audit internal ataupun audit eksternal. bagian audit khususnya KAP arthur
andersen seharusnya bersifat netral dalam mengaudit atau mengevaluasi laporan
keuangan. hasil audit harus mencerminkan kenyataan dalam client (perusahaan)
tersebut.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo2; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal;">
</span></span><!--[endif]--><span lang="IN">Kecakapan
dan keahlian yang dimiliki oleh KAP
Andersen sebenarnya sudah memiliki keahlian dan kecakapan yang sangat
baik . bahkan untuk urusan memanipulasi data yang dimiliki oleh perusahaan
enron pun yang memiliki laporan keuangan yang sangat buruk bisa menjadi laporan
keuangan yang dapat menarik minat ivestor dengan merubah laporan tersebut
menjadi memiliki potensi laba yang luar biasa besar/sehat.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo2; text-indent: -.25in;">
<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal;">
</span></span><!--[endif]--><span lang="IN">KAP
artur anderson tidak memiliki ke profesionalan /tidak profesional dalam
melakukan pengauditan perusahaan enron. jika KAP melakukan tugasnya dengan se
profesional mungkin maka kasus enron ini tidak akan terjadi<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";">Bre
X Minerals Ltd. <o:p></o:p></span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">History Bre-X Mineral Ltd<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Bre-X
Minerals Ltd., anggota </span><a href="http://id.wikipedia.org/w/index.php?title=Kelompok_perusahaan_Bre-X&action=edit&redlink=1" title="Kelompok perusahaan Bre-X (halaman belum tersedia)"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kelompok perusahaan Bre-X</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">, adalah sebuah perusahaan tambang </span><a href="http://id.wikipedia.org/wiki/Kanada" title="Kanada"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kanada</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> yang pernah dilaporkan
menguasai sebuah cadangan </span><a href="http://id.wikipedia.org/wiki/Emas" title="Emas"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">emas</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> yang sangat besar di </span><a href="http://id.wikipedia.org/wiki/Busang" title="Busang"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Busang</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://id.wikipedia.org/wiki/Kalimantan" title="Kalimantan"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kalimantan</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">.
David Walsh adalah pendiri perusahaan ini pada awal tahun 1988. Bre-X membeli
situs Busang pada Maret </span><a href="http://id.wikipedia.org/wiki/1993" title="1993"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1993</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> dan pada Oktober </span><a href="http://id.wikipedia.org/wiki/1995" title="1995"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1995</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> mengumumkan telah menemukan
emas dalam jumlah yang sangat besar, sehingga menyebabkan harga sahamnya
membubung tinggi. Pada mulanya sahamnya bernilai sangat kecil, namun setelah
pengumuman itu, harga sahamnya mencapai nilai tertinggi pada $286.50 (</span><a href="http://id.wikipedia.org/wiki/Dolar_Kanada" title="Dolar Kanada"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">dolar Kanada</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">)
di </span><a href="http://id.wikipedia.org/wiki/Toronto_Stock_Exchange" title="Toronto Stock Exchange"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Toronto Stock Exchange</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> (TSX), dengan kapitalisasi total senilai lebih dari $6
miliar dolar Kanada.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Cadangan
emas di Busang dilaporkan sebesar 200 juta ounces (6.200 ton), atau sama dengan
8% dari seluruh cadangan dunia. Namun, ternyata ini adalah penipuan besar-besaran,
dan di sana tidak ada emas. Sebuah laboratorium independen belakangan mengklaim
bahwa penipuan itu telah dilakukan dengan buruk, termasuk dengan menggunakan
pengerokan dari perhiasan emas.Pada </span><a href="http://id.wikipedia.org/wiki/1997" title="1997"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1997</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">, Bre-X runtuh dan sahamnya menjadi
tidak bernilai dalam skandal saham terbesar dalam sejarah Kanada. Bre-X
akhirnya dinyatakan </span><a href="http://id.wikipedia.org/wiki/Bangkrut" title="Bangkrut"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">bangkrut</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> pada 2002 meskipun sejumlah perusahaan subsidernya
seperti Bre-X berlanjut hingga 2003.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<b><span lang="IN">Pendapat</span>
Herman Afif Kusumo: </b><b><span lang="IN"><o:p></o:p></span></b></div>
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Bohong belaka. Itulah yang bisa disimpulkan ketika proyek
megatambang emas di Busang ternyata sama sekali tak ekonomis untuk ditambang.
Kepastian ini didapat setelah Strathcona, sebuah lembaga penelitian tambang
independen mengumumkan kabar buruk ini pekan lalu. Kisah pepesan kosong di
dunia tambang Indonesia ini sebelumnya juga diwarnai dengan mundurnya Muhammad
'Bob' Hasan, Bos Grup Nusamba, dari konsorsium penggarap tambang emas di
Kalimantan Timur itu, Senin, 5 Mei 1997. </div>
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Kandungan emas Busang sempat diragukan ketika Freeport Mc
Moran and Gold mengumumkan hasil temuannya : kandungan emas Busang, tidak
sebesar yang diberitakan Bre-X. Artinya, kandungan emas di bumi Kalimantan,
dibawah angka ekonomis untuk ditambang. Maka, gegerlah masyarakat Indonesia . Bahkan, saham Bre-X yang sempat
melambung tinggi karena berita temuan emasnya, merosot tajam di bursa saham
Toronto, Kanada. </div>
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Busang yang sempat menjadi perhatian dunia akibat temuan Bre-X,
sempat akan diperebutkan beberapa perusahaan besar tambang. Diantaranya Barrick
Gold dari Amerika yang didalamnya duduk mantan Presiden AS George Bush sebagai
Presiden Komisaris, dan Placer Dome, perusahaan tambang raksasa asal Kanada.
Akhirnya di awal tahun ini disepakati pembentukan konsorsium Busang yang
terdiri atas Bre-X (sahamnya 45 persen), Nusamba (30 persen) dan Freeport
memegang 15 persen. Sementara pemerintah Indonesia hanya mendapatkan jatah 10
persen. </div>
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Ketua Perhimpunan Ahli Tambang Indonesia (Perhapi), Herman
Afif Kusumo, melihat kasus Busang ini sebagai pelajaran bagi pemerintah dan
pengusaha Indonesia agar tidak terkecoh dengan perusahaan asing.
"Seharusnya kita sejak awal mencurigai Bre-X, masa temuan dengan nilai
ekonomi sebesar 10 juta ounces tidak ditambang," kata Herman, alumni
Jurusan Pertambangan ITB.<span lang="IN"><o:p></o:p></span></div>
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<span lang="IN">Pendapat Saya<o:p></o:p></span></div>
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<!--[if !supportLists]--><span lang="IN" style="font-family: Symbol; mso-ansi-language: IN; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal;">
</span></span><!--[endif]--><span lang="IN">Auditor yang mengaudit perusahaan bre-x ltd tidak
memiliki independensi mental yang
seharusnya dimiliki oleh bagian audit, baik itu audit internal ataupun audit
eksternal. bagian audit khususnya Auditor perusahaan bre-x seharusnya bersifat netral dalam mengaudit
atau mengevaluasi laporan keuangan. hasil audit harus mencerminkan kenyataan
dalam client (perusahaan) tersebut.<o:p></o:p></span></div>
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</span></span><!--[endif]--><span lang="IN">Kecakapan
dan keahlian yang dimiliki oleh Auditor Perusahaan Bre-x sebenarnya sudah memiliki keahlian dan
kecakapan yang sangat baik . bahkan untuk urusan memanipulasi data yang
dimiliki oleh perusahaan enron pun yang memiliki laporan keuangan yang sangat
buruk bisa menjadi laporan keuangan yang dapat menarik minat ivestor dengan
merubah laporan tersebut menjadi memiliki potensi laba yang luar biasa
besar/sehat.<o:p></o:p></span></div>
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</span></span><!--[endif]--><span lang="IN">Auditor
yang mengaudit Bre-X tidak memiliki ke
profesionalan /tidak profesional dalam melakukan pengauditan perusahaan ini. jika KAP melakukan tugasnya dengan se profesional
mungkin maka kasus Bre-X ini tidak akan
terjadi. Auditor yang tidak profesional dalam menjalankan pekerjaanya dapat
merugikan banyak pihak,investor,masyarakat,pemerintah dan lain-lain.<o:p></o:p></span></div>
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<span lang="IN">Jadi apa yang terjadi dengan enron dan
bre-x yang tidak menjalankan etika-etika audit yang sesuai dengan
aturan.hukuman atau tindakan yang dilakukan pihak – pihak yang berkaitan sudah
tepat dalam mengambil keputusan.<o:p></o:p></span></div>
adhipatyhttp://www.blogger.com/profile/03442056485279970437noreply@blogger.com0tag:blogger.com,1999:blog-4984421132290478890.post-65728802452042747762014-06-30T03:58:00.000-07:002014-06-30T03:58:02.949-07:00pemilu<div class="MsoNormal" style="background: white; line-height: 18.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: red; font-family: "Tahoma","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">This year is the moment where the first time
I took part in elections to the House of representatives, individuals
reportedly voted DPRD, and DPD. This selector so I'm a rookie. Had yesterday's
volunteers democracy incorporated in the ELECTION COMMISSION came to my school.
They socialize individuals reportedly voted for an Ordinance on April 9 at a
later date. At that time we were told that we should only be individuals
reportedly voted one just in one column. And things about the ballot legitimate
and illegitimate. Bottom line we must not squander the Democratic Party voting
rights in 2014. If it's a matter of legislative elections I've got options on a
particular parliamentary candidates. It's just that there are other
considerations that we have to look at together. I just read the news in
Kompas, ' Suggestion, do not choose Habibie's Party because of the different
themes Capres ', there are described according to the Habibie ' we need to see
the vision and mission of the party. And also in other news ' Habibie: select a
young and open ' there is a quote,% uFFFDPresiden to come must be 40 years old
to 60 years old<o:p></o:p></span></div>
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adhipatyhttp://www.blogger.com/profile/03442056485279970437noreply@blogger.com0tag:blogger.com,1999:blog-4984421132290478890.post-26251486039918475162014-06-30T01:22:00.001-07:002014-06-30T01:22:44.734-07:00Bahasa Inggris Bisnis 2 (tugas terakhir)<div class="MsoNormal">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Pengertian
Adverb<o:p></o:p></span></b></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> Adverb adalah
kata yang berfungsi untuk mendeskripsikan verb (kata kerja), adjective (kata
sifat), maupun adverb lain. Kata keterangan bahasa Inggris ini merupakan satu
dari delapan part of speech yang mungkin berbentuk sederhana (fast, there,
usually), atau berbentuk frasa. Frasa adverb, disebut adverb phrase, dapat
berupa kata keterangan dengan qualifier atau kelompok kata seperti:
prepositional phrase atau infinitive phrase (very fast, at the office, to be
better).<o:p></o:p></span></div>
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<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Macam,
Fungsi, dan Contoh Adverb<o:p></o:p></span></b></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Berikut macam, fungsi, dan contoh adverb.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Time (waktu): menyatakan waktu terjadinya suatu
kegiatan/peristiwa (now, today, yesterday).<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Manner (cara): menyatakan cara suatu kegiatan
dilakukan atau peristiwa terjadi (automatically, beautifully, fast).adverb<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Degree (derajat): menyatakan sampai seberapa jauh
(tingkatan atau derajat) suatu kegiatan/peristiwa (absolutely, barely, really).<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Modality (harapan): menyatakan tingkat
keyakinan/harapan (likely, maybe, probably).<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Frequency (frekuensi): menyatakan seberapa sering
suatu kegiatan atau peristiwa dilakukan atau terjadi (always, often, rarely).<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Place & Direction (tempat & arah):
menyatakan tempat dan arah terjadinya suatu kegiatan/peristiwa (here, in,
somewhere).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Purpose: menjawab pertanyaan “why” (for a reason,
to buy some clothes).<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Focus: menunjukkan bahwa apa yang dibicarakan
terbatas pada bagian yang difokuskan (also, just, only).<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh Kalimat Adverb:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo2; 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; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Please call me later, I’m studying now. (Tolong
hubungi saya nanti, saya sedang belajar sekarang.)<o:p></o:p></span></div>
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<!--[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; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">He is watching the football match there. (Dia
sedang menonton pertandingan sepakbola disana.)<o:p></o:p></span></div>
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<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><a href="http://www.wordsmile.com/pengertian-macam-dan-contoh-kalimat-adverb-kata-keterangan-dalam-bahasa-inggris">http://www.wordsmile.com/pengertian-macam-dan-contoh-kalimat-adverb-kata-keterangan-dalam-bahasa-inggris</a><o:p></o:p></span></div>
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<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">PENGERTIAN ADJECTIVES (KATA
SIFAT)</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br />
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Sesuai dengan fungsinya, adjectives biasanya ditempatkan di depan kata benda.</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
Contoh :</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
- They are clever students</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
(Mereka adalah murid yang pintar.)</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
- He is a busy worker.</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
(Dia adalah pekerja yang sibuk.)</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><b><br /></b></span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><b>
PENGGUNAAN KATA SIFAT (ADJECTIVES)</b></span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
Pengertian Negation</span><br />
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
<!--[endif]--><o:p></o:p></span><br />
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Adjectives atau kata sifat adalah kata yang
diggunakan untuk menerangkan kata benda (nouns).<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">active = aktif<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">bad = jelek<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">beautiful = cantik<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">busy = sibuk<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">clever = pintar<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">diligent = rajin<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Semua kata sifat atau adjectives dalam
contoh-contoh kalimat di atas menerangkan kata benda yang ada di depannya.
Adjectives dapat digunakan pada kata benda dalam bentuk singular (tunggal)
maupun plural (jamak). Adjectives dalam bentuk tunggal dan jamak tidak
mengalami perubahan. Bagian yang berubah hanyalah <i>to be</i> dan
kata bendanya, yaitu disesuaikan dengan bentuk tunggal atau jamak.<o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- She is a clever student.
------------------> singular / tunggal<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Dia adalah murid yang pintar.)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- Diana and Ferdy are clever
students.-----> plural / jamak<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Diana dan Ferdy adalah murid yang
pintar.)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- I am busy.
-------------------------------> singular / tunggal<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Saya sibuk.)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- We are busy.
----------------------------> plural / jamak<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Kami sibuk.)<o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Apabila terdapat dua adjective atau lebih
sebelum kata benda, kedua adjectives tersebut diletakan langsung secara
berurutan.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A funny short story.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Sebuah cerita pendek yang lucu.)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A pretty blonde girl.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Seorang gadis cantik yang pirang.)<o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Namun, apabila terdapat dua buah atau lebih
adjective yang menunjukan warna, keduanya harus dipisahkan dengan kata
"and" diantara adjective tersebut.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A blue, red and yellow jacket.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (sebuah jaket berwarna biru, merah dan
kuning.)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- My black and white photo.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Photo hitam dan putih saya.)<o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Selain ketentuan-ketentuan tersebut di atas,
adjective juga pada umumnya ditempatkan setelah to be.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- You are lazy student.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Kamu adalah murid yang malas.)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- She is a beautiful girl.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Dia adalah anak perempuan yang
cantik.)<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><a href="http://www.kursusmudahbahasainggris.com/2013/08/fungsi-penggunan-macam-macam-dan-cara.html">http://www.kursusmudahbahasainggris.com/2013/08/fungsi-penggunan-macam-macam-dan-cara.html</a><o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<b><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">COMMANDS AND NEGATIVE COMMANDS<o:p></o:p></span></b></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Commands<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Berisikan perintah kepada seseorang untuk mengerjakan suatu hal tertentu. Ciri kalimat ini adalah dipergunaknnya kata kerja bentuk pertama pada awal kalimat jika perintah tersebut berupa kata kerja. Sedangkan jika perintah berupa kata sifat, maka kita pergunakan be pada awal kalimat yang kemudian diikuti oleh kata sifat (adjective), dan juga diikuti oleh kata keterangan (adverb), atau kata benda (noun). Perhatikan contoh berikut:<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">a. Perintah berupa kata kerja (verb)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">· Go home and take a rest. You’ll fine.!<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">· Take some pain pills, please!<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">· See the doctor and get some medicines from the drugstore!<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">· Eat breakfast in the morning. It’s very good for you!<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">b. Perintah berupa kata sifat (adjective), kata keterangan (adverb), atau kata benda (noun)<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">· Be careful and be sure! (adjective)<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">· Be ready to go now! (adjective)<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">· Be here as soon as possible! (adverb)<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">· Be a good man! (noun)<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Negative Commands<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Berisikan larangan yang ditujukan kepada seseorang agar tidak melakukan suatu hal tertentu. Ciri kalimat itu adalah dipergunakannya don’t pada awal kalimat yang kemudian diikuti oelh kata kerja I ataau kita menambahkan be terlebih dahulu untuk kemudian diikuti oleh kata sifat, kata keterangan, ataupun kata benda.<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">a) Larangan berupa kata kerja<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">· Don’t go home!<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">· Don’t take any pain pills!<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">· Don’t see the doctor!<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">· Don’t eat breakfast too much!<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">b) Larangan berupa kata sifat, kata keterangan, kata benda.<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">· Don’t be careless and be doubtful!<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">· Don’t be lazy to go now!<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">· Don’t be here so soon!<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">· Don’t be bad boy. Everyone will hate you<o:p></o:p></span></div>
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<b><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Negative – Either Neither, rarely, hardly, barely</span></b><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;"><o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;"><br /></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Negation adalah bentuk pernyataan negatif. Kita tahu betul bahwa untuk membentuk kalimat negatif ada beberapa cara, namun begitu di bawah ini akan kami jelaskan bentuk-bentuk negation, atau bentuk-bentuk bagaimana membentuk suatu pernyataan negatif.<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">1. Dengan Auxiliary Verbs<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Ingat bahwa apabila kita sudah menggunakan Auxiliary verbs dalam kalimat negative, maka Kata kerja harus kembali ke bentuk semula.<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Contoh:<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">· I didn’t understand what you mean. (BUKAN I din’t understood…)<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">· She can’t swim well.<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">· She doesn’t come today.<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">2. Dengan Menggunakan “No”<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Kita bisa juga membentuk kalimat negatif dengan menggunakan “No“.<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Contoh:<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">· I have no money. (ATAU I don’t have money)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">· She has no any sugar. (ATAU she does not have any sugar)<o:p></o:p></span></div>
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<b><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Negative – Either Neither</span></b><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;"><o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Either or neither di gunakan untuk menggabungkan kalimat negative.<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">[S1 + auxiliary not + V + O dan S2 + auxiliary not + either / neither<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">+ auxiliary + S2]<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Neither = not either, oleh karenanya setelah auxiliary tidak, tidak disertai „not</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 18.399999618530273px;">‟</span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;"> lagi.</span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;"><o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Example:<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">· They do not come late<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">· Brian does not come late<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">They do not come late and Brian does not either / neither does Brian<o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Kalimat pertanyaan pertama yang mengandung kata: never, seldom, rarely, hardly, few and little dianggap memiliki pengertian negative.<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Example:<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">· I seldom visit my uncle, and neither does my sister<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">· I rarely visit my uncle, but my sister does.<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Gabungan Setara<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Bilamana kata „either</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 18.399999618530273px;">‟</span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;"> dan „neither</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 18.399999618530273px;">‟</span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;"> di ikuti oleh „or</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 18.399999618530273px;">‟</span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;"> dan „nor</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 18.399999618530273px;">‟</span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">kata kerja/ auxiliarynya mungkin singular atau pun plural (jamak) bergantung pada kata setelah „or</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 18.399999618530273px;">‟</span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;"> atau „nor</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 18.399999618530273px;">‟</span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;"> apakah singular atau plural.</span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;"><o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Kalaupun kata „or</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 18.399999618530273px;">‟</span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;"> atau „nor</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 18.399999618530273px;">‟</span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;"> berdiri sendiri, verb tetap di temukan oleh kata setelah „or</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 18.399999618530273px;">‟</span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;"> atau „nor</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 18.399999618530273px;">‟</span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">.</span><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;"><o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Neither/<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Either<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">….<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Nor<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">or<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Singular noun + singular verb/ auxiliary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Neither/<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Either<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">+ Noun +<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Nor<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Or<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Singular noun + singular verb/ auxiliary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Noun +<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Nor<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Or<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">+ Singular noun + singular verb/ auxiliary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Noun +<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Nor<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Or<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">+ Plural noun + Plural verb/ Auxiliary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Neither John nor Bill is going to class today<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Either John or Bill is going to the beach today.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Neither John nor his friends are going to class today<o:p></o:p></span></div>
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<b><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">rarely, hardly, barely</span></b><span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Rarely adalah adverb of frequency yang menunjukkan intensitas waktu (how often) sedangkan hardly dan barely adalah adverb of measurement yang menujukkan ke tidakmampuan / kesulitan seseorang untukmelakukan sesuatu ketiganya mempunyai arti yang sama<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">Contoh<o:p></o:p></span></div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">· Marti <b>rarely</b> drinks coffee (marti hampir tidak pernah minum kopi)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">· Do yo <b>hardly</b> ever get sick (apakah kamu hampir tidak pernah jatuh sakit?)<o:p></o:p></span></div>
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</div>
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<span style="font-family: 'Comic Sans MS'; font-size: 12pt; line-height: 18.399999618530273px;">· She <b>barely</b> knows how to read compass and map (dia tidak tau bagaimana membaca kompas dan peta)</span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
adhipatyhttp://www.blogger.com/profile/03442056485279970437noreply@blogger.com0tag:blogger.com,1999:blog-4984421132290478890.post-40332735854874075052014-06-30T01:21:00.005-07:002014-06-30T01:21:38.098-07:00Bahasa Inggris Bisnis 2 (tugas terakhir)<div class="MsoNormal">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Pengertian
Adverb<o:p></o:p></span></b></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> Adverb adalah
kata yang berfungsi untuk mendeskripsikan verb (kata kerja), adjective (kata
sifat), maupun adverb lain. Kata keterangan bahasa Inggris ini merupakan satu
dari delapan part of speech yang mungkin berbentuk sederhana (fast, there,
usually), atau berbentuk frasa. Frasa adverb, disebut adverb phrase, dapat
berupa kata keterangan dengan qualifier atau kelompok kata seperti:
prepositional phrase atau infinitive phrase (very fast, at the office, to be
better).<o:p></o:p></span></div>
<div class="MsoNormal">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Macam,
Fungsi, dan Contoh Adverb<o:p></o:p></span></b></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Berikut macam, fungsi, dan contoh adverb.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Time (waktu): menyatakan waktu terjadinya suatu
kegiatan/peristiwa (now, today, yesterday).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Manner (cara): menyatakan cara suatu kegiatan
dilakukan atau peristiwa terjadi (automatically, beautifully, fast).adverb<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Degree (derajat): menyatakan sampai seberapa jauh
(tingkatan atau derajat) suatu kegiatan/peristiwa (absolutely, barely, really).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Modality (harapan): menyatakan tingkat
keyakinan/harapan (likely, maybe, probably).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Frequency (frekuensi): menyatakan seberapa sering
suatu kegiatan atau peristiwa dilakukan atau terjadi (always, often, rarely).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Place & Direction (tempat & arah):
menyatakan tempat dan arah terjadinya suatu kegiatan/peristiwa (here, in,
somewhere).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Purpose: menjawab pertanyaan “why” (for a reason,
to buy some clothes).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Focus: menunjukkan bahwa apa yang dibicarakan
terbatas pada bagian yang difokuskan (also, just, only).<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh Kalimat Adverb:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo2; 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; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Please call me later, I’m studying now. (Tolong
hubungi saya nanti, saya sedang belajar sekarang.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo2; 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; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">He is watching the football match there. (Dia
sedang menonton pertandingan sepakbola disana.)<o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><a href="http://www.wordsmile.com/pengertian-macam-dan-contoh-kalimat-adverb-kata-keterangan-dalam-bahasa-inggris">http://www.wordsmile.com/pengertian-macam-dan-contoh-kalimat-adverb-kata-keterangan-dalam-bahasa-inggris</a><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">PENGERTIAN ADJECTIVES (KATA
SIFAT)</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br />
<!--[if !supportLineBreakNewLine]--></span></div>
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
Sesuai dengan fungsinya, adjectives biasanya ditempatkan di depan kata benda.</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
Contoh :</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
- They are clever students</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
(Mereka adalah murid yang pintar.)</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
- He is a busy worker.</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
(Dia adalah pekerja yang sibuk.)</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><b><br /></b></span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><b>
PENGGUNAAN KATA SIFAT (ADJECTIVES)</b></span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
Pengertian Negation</span><br />
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
<!--[endif]--><o:p></o:p></span><br />
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Adjectives atau kata sifat adalah kata yang
diggunakan untuk menerangkan kata benda (nouns).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">active = aktif<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">bad = jelek<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">beautiful = cantik<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">busy = sibuk<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">clever = pintar<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">diligent = rajin<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Semua kata sifat atau adjectives dalam
contoh-contoh kalimat di atas menerangkan kata benda yang ada di depannya.
Adjectives dapat digunakan pada kata benda dalam bentuk singular (tunggal)
maupun plural (jamak). Adjectives dalam bentuk tunggal dan jamak tidak
mengalami perubahan. Bagian yang berubah hanyalah <i>to be</i> dan
kata bendanya, yaitu disesuaikan dengan bentuk tunggal atau jamak.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- She is a clever student.
------------------> singular / tunggal<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Dia adalah murid yang pintar.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- Diana and Ferdy are clever
students.-----> plural / jamak<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Diana dan Ferdy adalah murid yang
pintar.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- I am busy.
-------------------------------> singular / tunggal<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Saya sibuk.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- We are busy.
----------------------------> plural / jamak<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Kami sibuk.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Apabila terdapat dua adjective atau lebih
sebelum kata benda, kedua adjectives tersebut diletakan langsung secara
berurutan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A funny short story.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Sebuah cerita pendek yang lucu.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A pretty blonde girl.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Seorang gadis cantik yang pirang.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Namun, apabila terdapat dua buah atau lebih
adjective yang menunjukan warna, keduanya harus dipisahkan dengan kata
"and" diantara adjective tersebut.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A blue, red and yellow jacket.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (sebuah jaket berwarna biru, merah dan
kuning.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- My black and white photo.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Photo hitam dan putih saya.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Selain ketentuan-ketentuan tersebut di atas,
adjective juga pada umumnya ditempatkan setelah to be.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- You are lazy student.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Kamu adalah murid yang malas.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- She is a beautiful girl.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Dia adalah anak perempuan yang
cantik.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><a href="http://www.kursusmudahbahasainggris.com/2013/08/fungsi-penggunan-macam-macam-dan-cara.html">http://www.kursusmudahbahasainggris.com/2013/08/fungsi-penggunan-macam-macam-dan-cara.html</a><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
adhipatyhttp://www.blogger.com/profile/03442056485279970437noreply@blogger.com0tag:blogger.com,1999:blog-4984421132290478890.post-36623235148058642942014-06-30T01:21:00.003-07:002014-06-30T01:21:12.740-07:00Bahasa Inggris Bisnis 2 (tugas terakhir)<div class="MsoNormal">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Pengertian
Adverb<o:p></o:p></span></b></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> Adverb adalah
kata yang berfungsi untuk mendeskripsikan verb (kata kerja), adjective (kata
sifat), maupun adverb lain. Kata keterangan bahasa Inggris ini merupakan satu
dari delapan part of speech yang mungkin berbentuk sederhana (fast, there,
usually), atau berbentuk frasa. Frasa adverb, disebut adverb phrase, dapat
berupa kata keterangan dengan qualifier atau kelompok kata seperti:
prepositional phrase atau infinitive phrase (very fast, at the office, to be
better).<o:p></o:p></span></div>
<div class="MsoNormal">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Macam,
Fungsi, dan Contoh Adverb<o:p></o:p></span></b></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Berikut macam, fungsi, dan contoh adverb.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Time (waktu): menyatakan waktu terjadinya suatu
kegiatan/peristiwa (now, today, yesterday).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Manner (cara): menyatakan cara suatu kegiatan
dilakukan atau peristiwa terjadi (automatically, beautifully, fast).adverb<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Degree (derajat): menyatakan sampai seberapa jauh
(tingkatan atau derajat) suatu kegiatan/peristiwa (absolutely, barely, really).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Modality (harapan): menyatakan tingkat
keyakinan/harapan (likely, maybe, probably).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Frequency (frekuensi): menyatakan seberapa sering
suatu kegiatan atau peristiwa dilakukan atau terjadi (always, often, rarely).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Place & Direction (tempat & arah):
menyatakan tempat dan arah terjadinya suatu kegiatan/peristiwa (here, in,
somewhere).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Purpose: menjawab pertanyaan “why” (for a reason,
to buy some clothes).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Focus: menunjukkan bahwa apa yang dibicarakan
terbatas pada bagian yang difokuskan (also, just, only).<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh Kalimat Adverb:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo2; 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; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Please call me later, I’m studying now. (Tolong
hubungi saya nanti, saya sedang belajar sekarang.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo2; 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; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">He is watching the football match there. (Dia
sedang menonton pertandingan sepakbola disana.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><a href="http://www.wordsmile.com/pengertian-macam-dan-contoh-kalimat-adverb-kata-keterangan-dalam-bahasa-inggris">http://www.wordsmile.com/pengertian-macam-dan-contoh-kalimat-adverb-kata-keterangan-dalam-bahasa-inggris</a><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">PENGERTIAN ADJECTIVES (KATA
SIFAT)</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br />
<!--[if !supportLineBreakNewLine]--></span></div>
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
Sesuai dengan fungsinya, adjectives biasanya ditempatkan di depan kata benda.</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
Contoh :</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
- They are clever students</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
(Mereka adalah murid yang pintar.)</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
- He is a busy worker.</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
(Dia adalah pekerja yang sibuk.)</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><b><br /></b></span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><b>
PENGGUNAAN KATA SIFAT (ADJECTIVES)</b></span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
Pengertian Negation</span><br />
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
<!--[endif]--><o:p></o:p></span><br />
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Adjectives atau kata sifat adalah kata yang
diggunakan untuk menerangkan kata benda (nouns).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">active = aktif<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">bad = jelek<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">beautiful = cantik<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">busy = sibuk<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">clever = pintar<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">diligent = rajin<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Semua kata sifat atau adjectives dalam
contoh-contoh kalimat di atas menerangkan kata benda yang ada di depannya.
Adjectives dapat digunakan pada kata benda dalam bentuk singular (tunggal)
maupun plural (jamak). Adjectives dalam bentuk tunggal dan jamak tidak
mengalami perubahan. Bagian yang berubah hanyalah <i>to be</i> dan
kata bendanya, yaitu disesuaikan dengan bentuk tunggal atau jamak.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- She is a clever student.
------------------> singular / tunggal<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Dia adalah murid yang pintar.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- Diana and Ferdy are clever
students.-----> plural / jamak<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Diana dan Ferdy adalah murid yang
pintar.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- I am busy.
-------------------------------> singular / tunggal<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Saya sibuk.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- We are busy.
----------------------------> plural / jamak<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Kami sibuk.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Apabila terdapat dua adjective atau lebih
sebelum kata benda, kedua adjectives tersebut diletakan langsung secara
berurutan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A funny short story.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Sebuah cerita pendek yang lucu.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A pretty blonde girl.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Seorang gadis cantik yang pirang.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Namun, apabila terdapat dua buah atau lebih
adjective yang menunjukan warna, keduanya harus dipisahkan dengan kata
"and" diantara adjective tersebut.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A blue, red and yellow jacket.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (sebuah jaket berwarna biru, merah dan
kuning.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- My black and white photo.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Photo hitam dan putih saya.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Selain ketentuan-ketentuan tersebut di atas,
adjective juga pada umumnya ditempatkan setelah to be.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- You are lazy student.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Kamu adalah murid yang malas.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- She is a beautiful girl.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Dia adalah anak perempuan yang
cantik.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><a href="http://www.kursusmudahbahasainggris.com/2013/08/fungsi-penggunan-macam-macam-dan-cara.html">http://www.kursusmudahbahasainggris.com/2013/08/fungsi-penggunan-macam-macam-dan-cara.html</a><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
adhipatyhttp://www.blogger.com/profile/03442056485279970437noreply@blogger.com0tag:blogger.com,1999:blog-4984421132290478890.post-90318862746912823312014-06-30T01:21:00.001-07:002014-06-30T01:21:01.837-07:00Bahasa Inggris Bisnis 2 (tugas terakhir)<div class="MsoNormal">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Pengertian
Adverb<o:p></o:p></span></b></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> Adverb adalah
kata yang berfungsi untuk mendeskripsikan verb (kata kerja), adjective (kata
sifat), maupun adverb lain. Kata keterangan bahasa Inggris ini merupakan satu
dari delapan part of speech yang mungkin berbentuk sederhana (fast, there,
usually), atau berbentuk frasa. Frasa adverb, disebut adverb phrase, dapat
berupa kata keterangan dengan qualifier atau kelompok kata seperti:
prepositional phrase atau infinitive phrase (very fast, at the office, to be
better).<o:p></o:p></span></div>
<div class="MsoNormal">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Macam,
Fungsi, dan Contoh Adverb<o:p></o:p></span></b></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Berikut macam, fungsi, dan contoh adverb.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Time (waktu): menyatakan waktu terjadinya suatu
kegiatan/peristiwa (now, today, yesterday).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Manner (cara): menyatakan cara suatu kegiatan
dilakukan atau peristiwa terjadi (automatically, beautifully, fast).adverb<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Degree (derajat): menyatakan sampai seberapa jauh
(tingkatan atau derajat) suatu kegiatan/peristiwa (absolutely, barely, really).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Modality (harapan): menyatakan tingkat
keyakinan/harapan (likely, maybe, probably).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Frequency (frekuensi): menyatakan seberapa sering
suatu kegiatan atau peristiwa dilakukan atau terjadi (always, often, rarely).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Place & Direction (tempat & arah):
menyatakan tempat dan arah terjadinya suatu kegiatan/peristiwa (here, in,
somewhere).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Purpose: menjawab pertanyaan “why” (for a reason,
to buy some clothes).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Focus: menunjukkan bahwa apa yang dibicarakan
terbatas pada bagian yang difokuskan (also, just, only).<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh Kalimat Adverb:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo2; 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; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Please call me later, I’m studying now. (Tolong
hubungi saya nanti, saya sedang belajar sekarang.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo2; 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; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">He is watching the football match there. (Dia
sedang menonton pertandingan sepakbola disana.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><a href="http://www.wordsmile.com/pengertian-macam-dan-contoh-kalimat-adverb-kata-keterangan-dalam-bahasa-inggris">http://www.wordsmile.com/pengertian-macam-dan-contoh-kalimat-adverb-kata-keterangan-dalam-bahasa-inggris</a><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">PENGERTIAN ADJECTIVES (KATA
SIFAT)</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br />
<!--[if !supportLineBreakNewLine]--></span></div>
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
Sesuai dengan fungsinya, adjectives biasanya ditempatkan di depan kata benda.</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
Contoh :</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
- They are clever students</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
(Mereka adalah murid yang pintar.)</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
- He is a busy worker.</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
(Dia adalah pekerja yang sibuk.)</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><b><br /></b></span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><b>
PENGGUNAAN KATA SIFAT (ADJECTIVES)</b></span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
Pengertian Negation</span><br />
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
<!--[endif]--><o:p></o:p></span><br />
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Adjectives atau kata sifat adalah kata yang
diggunakan untuk menerangkan kata benda (nouns).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">active = aktif<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">bad = jelek<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">beautiful = cantik<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">busy = sibuk<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">clever = pintar<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">diligent = rajin<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Semua kata sifat atau adjectives dalam
contoh-contoh kalimat di atas menerangkan kata benda yang ada di depannya.
Adjectives dapat digunakan pada kata benda dalam bentuk singular (tunggal)
maupun plural (jamak). Adjectives dalam bentuk tunggal dan jamak tidak
mengalami perubahan. Bagian yang berubah hanyalah <i>to be</i> dan
kata bendanya, yaitu disesuaikan dengan bentuk tunggal atau jamak.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- She is a clever student.
------------------> singular / tunggal<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Dia adalah murid yang pintar.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- Diana and Ferdy are clever
students.-----> plural / jamak<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Diana dan Ferdy adalah murid yang
pintar.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- I am busy.
-------------------------------> singular / tunggal<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Saya sibuk.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- We are busy.
----------------------------> plural / jamak<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Kami sibuk.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Apabila terdapat dua adjective atau lebih
sebelum kata benda, kedua adjectives tersebut diletakan langsung secara
berurutan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A funny short story.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Sebuah cerita pendek yang lucu.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A pretty blonde girl.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Seorang gadis cantik yang pirang.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Namun, apabila terdapat dua buah atau lebih
adjective yang menunjukan warna, keduanya harus dipisahkan dengan kata
"and" diantara adjective tersebut.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A blue, red and yellow jacket.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (sebuah jaket berwarna biru, merah dan
kuning.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- My black and white photo.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Photo hitam dan putih saya.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Selain ketentuan-ketentuan tersebut di atas,
adjective juga pada umumnya ditempatkan setelah to be.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- You are lazy student.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Kamu adalah murid yang malas.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- She is a beautiful girl.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Dia adalah anak perempuan yang
cantik.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><a href="http://www.kursusmudahbahasainggris.com/2013/08/fungsi-penggunan-macam-macam-dan-cara.html">http://www.kursusmudahbahasainggris.com/2013/08/fungsi-penggunan-macam-macam-dan-cara.html</a><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
adhipatyhttp://www.blogger.com/profile/03442056485279970437noreply@blogger.com0tag:blogger.com,1999:blog-4984421132290478890.post-56348541231975650462014-06-30T01:20:00.001-07:002014-06-30T01:20:19.619-07:00Bahasa Inggris Bisnis 2 (tugas terakhir)<div class="MsoNormal">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Pengertian
Adverb<o:p></o:p></span></b></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> Adverb adalah
kata yang berfungsi untuk mendeskripsikan verb (kata kerja), adjective (kata
sifat), maupun adverb lain. Kata keterangan bahasa Inggris ini merupakan satu
dari delapan part of speech yang mungkin berbentuk sederhana (fast, there,
usually), atau berbentuk frasa. Frasa adverb, disebut adverb phrase, dapat
berupa kata keterangan dengan qualifier atau kelompok kata seperti:
prepositional phrase atau infinitive phrase (very fast, at the office, to be
better).<o:p></o:p></span></div>
<div class="MsoNormal">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Macam,
Fungsi, dan Contoh Adverb<o:p></o:p></span></b></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Berikut macam, fungsi, dan contoh adverb.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Time (waktu): menyatakan waktu terjadinya suatu
kegiatan/peristiwa (now, today, yesterday).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Manner (cara): menyatakan cara suatu kegiatan
dilakukan atau peristiwa terjadi (automatically, beautifully, fast).adverb<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Degree (derajat): menyatakan sampai seberapa jauh
(tingkatan atau derajat) suatu kegiatan/peristiwa (absolutely, barely, really).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Modality (harapan): menyatakan tingkat
keyakinan/harapan (likely, maybe, probably).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Frequency (frekuensi): menyatakan seberapa sering
suatu kegiatan atau peristiwa dilakukan atau terjadi (always, often, rarely).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Place & Direction (tempat & arah):
menyatakan tempat dan arah terjadinya suatu kegiatan/peristiwa (here, in,
somewhere).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Purpose: menjawab pertanyaan “why” (for a reason,
to buy some clothes).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Focus: menunjukkan bahwa apa yang dibicarakan
terbatas pada bagian yang difokuskan (also, just, only).<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh Kalimat Adverb:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo2; 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; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Please call me later, I’m studying now. (Tolong
hubungi saya nanti, saya sedang belajar sekarang.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo2; 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; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">He is watching the football match there. (Dia
sedang menonton pertandingan sepakbola disana.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><a href="http://www.wordsmile.com/pengertian-macam-dan-contoh-kalimat-adverb-kata-keterangan-dalam-bahasa-inggris">http://www.wordsmile.com/pengertian-macam-dan-contoh-kalimat-adverb-kata-keterangan-dalam-bahasa-inggris</a><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">PENGERTIAN ADJECTIVES (KATA
SIFAT)</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br />
<!--[if !supportLineBreakNewLine]--></span></div>
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
Sesuai dengan fungsinya, adjectives biasanya ditempatkan di depan kata benda.</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
Contoh :</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
- They are clever students</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
(Mereka adalah murid yang pintar.)</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
- He is a busy worker.</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
(Dia adalah pekerja yang sibuk.)</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><b><br /></b></span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><b>
PENGGUNAAN KATA SIFAT (ADJECTIVES)</b></span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
Pengertian Negation</span><br />
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
<!--[endif]--><o:p></o:p></span><br />
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Adjectives atau kata sifat adalah kata yang
diggunakan untuk menerangkan kata benda (nouns).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">active = aktif<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">bad = jelek<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">beautiful = cantik<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">busy = sibuk<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">clever = pintar<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">diligent = rajin<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Semua kata sifat atau adjectives dalam
contoh-contoh kalimat di atas menerangkan kata benda yang ada di depannya.
Adjectives dapat digunakan pada kata benda dalam bentuk singular (tunggal)
maupun plural (jamak). Adjectives dalam bentuk tunggal dan jamak tidak
mengalami perubahan. Bagian yang berubah hanyalah <i>to be</i> dan
kata bendanya, yaitu disesuaikan dengan bentuk tunggal atau jamak.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- She is a clever student.
------------------> singular / tunggal<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Dia adalah murid yang pintar.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- Diana and Ferdy are clever
students.-----> plural / jamak<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Diana dan Ferdy adalah murid yang
pintar.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- I am busy.
-------------------------------> singular / tunggal<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Saya sibuk.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- We are busy.
----------------------------> plural / jamak<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Kami sibuk.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Apabila terdapat dua adjective atau lebih
sebelum kata benda, kedua adjectives tersebut diletakan langsung secara
berurutan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A funny short story.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Sebuah cerita pendek yang lucu.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A pretty blonde girl.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Seorang gadis cantik yang pirang.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Namun, apabila terdapat dua buah atau lebih
adjective yang menunjukan warna, keduanya harus dipisahkan dengan kata
"and" diantara adjective tersebut.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A blue, red and yellow jacket.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (sebuah jaket berwarna biru, merah dan
kuning.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- My black and white photo.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Photo hitam dan putih saya.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Selain ketentuan-ketentuan tersebut di atas,
adjective juga pada umumnya ditempatkan setelah to be.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- You are lazy student.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Kamu adalah murid yang malas.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- She is a beautiful girl.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Dia adalah anak perempuan yang
cantik.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><a href="http://www.kursusmudahbahasainggris.com/2013/08/fungsi-penggunan-macam-macam-dan-cara.html">http://www.kursusmudahbahasainggris.com/2013/08/fungsi-penggunan-macam-macam-dan-cara.html</a><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">COMMANDS
AND NEGATIVE COMMANDS<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Commands<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Berisikan perintah kepada seseorang untuk
mengerjakan suatu hal tertentu. Ciri kalimat ini adalah dipergunaknnya kata
kerja bentuk pertama pada awal kalimat jika perintah tersebut berupa kata
kerja. Sedangkan jika perintah berupa kata sifat, maka kita pergunakan be pada
awal kalimat yang kemudian diikuti oleh kata sifat (adjective), dan juga
diikuti oleh kata keterangan (adverb), atau kata benda (noun). Perhatikan
contoh berikut:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">a.
Perintah berupa kata kerja (verb)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Go home and take a rest. You’ll fine.!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Take some pain pills, please!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
See the doctor and get some medicines from the drugstore!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Eat breakfast in the morning. It’s very good for you!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">b.
Perintah berupa kata sifat (adjective), kata keterangan (adverb), atau
kata benda (noun)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Be careful and be sure! (adjective)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Be ready to go now! (adjective)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Be here as soon as possible! (adverb)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Be a good man! (noun)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Negative Commands<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Berisikan larangan yang ditujukan kepada
seseorang agar tidak melakukan suatu hal tertentu. Ciri kalimat itu adalah
dipergunakannya don’t pada awal kalimat yang kemudian diikuti oelh kata kerja I
ataau kita menambahkan be terlebih dahulu untuk kemudian diikuti oleh kata
sifat, kata keterangan, ataupun kata benda.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">a)
Larangan berupa kata kerja<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t go home!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t take any pain pills!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t see the doctor!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t eat breakfast too much!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">b)
Larangan berupa kata sifat, kata keterangan, kata benda.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t be careless and be doubtful!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t be lazy to go now!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t be here so soon!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t be bad boy. Everyone will hate you<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Negative – Either Neither,
rarely, hardly, barely</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Negation adalah bentuk pernyataan negatif.
Kita tahu betul bahwa untuk membentuk kalimat negatif ada beberapa cara, namun
begitu di bawah ini akan kami jelaskan bentuk-bentuk negation, atau
bentuk-bentuk bagaimana membentuk suatu pernyataan negatif.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">1. Dengan
Auxiliary Verbs<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Ingat bahwa apabila kita sudah menggunakan
Auxiliary verbs dalam kalimat negative, maka Kata kerja harus kembali ke bentuk
semula.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· I
didn’t understand what you mean. (BUKAN I din’t understood…)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· She
can’t swim well.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· She
doesn’t come today.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">2. Dengan
Menggunakan “No”<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Kita bisa juga membentuk kalimat negatif
dengan menggunakan “No“.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· I
have no money. (ATAU I don’t have money)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· She
has no any sugar. (ATAU she does not have any sugar)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Negative – Either
Neither</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Either or neither di gunakan untuk
menggabungkan kalimat negative.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">[S1 + auxiliary not + V + O dan S2 +
auxiliary not + either / neither<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">+ auxiliary + S2]<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither = not either, oleh karenanya setelah
auxiliary tidak, tidak disertai „not</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> lagi.</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Example:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· They
do not come late<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· Brian
does not come late<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">They do not come late and Brian does not
either / neither does Brian<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Kalimat pertanyaan pertama yang mengandung
kata: never, seldom, rarely, hardly, few and little dianggap memiliki
pengertian negative.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Example:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· I
seldom visit my uncle, and neither does my sister<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· I
rarely visit my uncle, but my sister does.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Gabungan Setara<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Bilamana kata „either</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> dan „neither</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> di ikuti oleh „or</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> dan „nor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";">kata kerja/ auxiliarynya mungkin singular
atau pun plural (jamak) bergantung pada kata setelah „or</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> atau „nor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> apakah singular atau plural.</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Kalaupun kata „or</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> atau „nor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> berdiri sendiri, verb tetap di
temukan oleh kata setelah „or</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> atau „nor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";">.</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither/<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Either<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">….<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Nor<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">or<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Singular noun + singular verb/ auxiliary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither/<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Either<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">+ Noun +<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Nor<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Or<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Singular noun + singular verb/ auxiliary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Noun +<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Nor<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Or<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">+ Singular noun + singular verb/ auxiliary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Noun +<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Nor<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Or<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">+ Plural noun + Plural verb/ Auxiliary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither John nor Bill is going to class today<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Either John or Bill is going to the beach
today.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither John nor his friends are going to
class today<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">rarely, hardly, barely</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Rarely adalah adverb of frequency yang
menunjukkan intensitas waktu (how often) sedangkan hardly dan barely adalah
adverb of measurement yang menujukkan ke tidakmampuan / kesulitan seseorang
untukmelakukan sesuatu ketiganya mempunyai arti yang sama<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· Marti <b>rarely</b> drinks
coffee (marti hampir tidak pernah minum kopi)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· Do
yo <b>hardly</b> ever get sick (apakah kamu hampir tidak pernah jatuh
sakit?)<o:p></o:p></span></div>
<div class="MsoNormal">
</div>
<div class="MsoListParagraphCxSpLast">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· She <b>barely</b> knows
how to read compass and map (dia tidak tau bagaimana membaca kompas dan peta)<o:p></o:p></span></div>
adhipatyhttp://www.blogger.com/profile/03442056485279970437noreply@blogger.com0tag:blogger.com,1999:blog-4984421132290478890.post-7814681030392673652014-06-30T01:18:00.003-07:002014-06-30T01:18:45.308-07:00Bahasa Inggris Bisnis 2 (tugas terakhir)<div class="MsoNormal">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Pengertian
Adverb<o:p></o:p></span></b></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> Adverb adalah
kata yang berfungsi untuk mendeskripsikan verb (kata kerja), adjective (kata
sifat), maupun adverb lain. Kata keterangan bahasa Inggris ini merupakan satu
dari delapan part of speech yang mungkin berbentuk sederhana (fast, there,
usually), atau berbentuk frasa. Frasa adverb, disebut adverb phrase, dapat
berupa kata keterangan dengan qualifier atau kelompok kata seperti:
prepositional phrase atau infinitive phrase (very fast, at the office, to be
better).<o:p></o:p></span></div>
<div class="MsoNormal">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Macam,
Fungsi, dan Contoh Adverb<o:p></o:p></span></b></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Berikut macam, fungsi, dan contoh adverb.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Time (waktu): menyatakan waktu terjadinya suatu
kegiatan/peristiwa (now, today, yesterday).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Manner (cara): menyatakan cara suatu kegiatan
dilakukan atau peristiwa terjadi (automatically, beautifully, fast).adverb<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Degree (derajat): menyatakan sampai seberapa jauh
(tingkatan atau derajat) suatu kegiatan/peristiwa (absolutely, barely, really).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Modality (harapan): menyatakan tingkat
keyakinan/harapan (likely, maybe, probably).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Frequency (frekuensi): menyatakan seberapa sering
suatu kegiatan atau peristiwa dilakukan atau terjadi (always, often, rarely).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Place & Direction (tempat & arah):
menyatakan tempat dan arah terjadinya suatu kegiatan/peristiwa (here, in,
somewhere).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Purpose: menjawab pertanyaan “why” (for a reason,
to buy some clothes).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Focus: menunjukkan bahwa apa yang dibicarakan
terbatas pada bagian yang difokuskan (also, just, only).<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh Kalimat Adverb:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo2; 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; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Please call me later, I’m studying now. (Tolong
hubungi saya nanti, saya sedang belajar sekarang.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo2; 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; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">He is watching the football match there. (Dia
sedang menonton pertandingan sepakbola disana.)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><a href="http://www.wordsmile.com/pengertian-macam-dan-contoh-kalimat-adverb-kata-keterangan-dalam-bahasa-inggris">http://www.wordsmile.com/pengertian-macam-dan-contoh-kalimat-adverb-kata-keterangan-dalam-bahasa-inggris</a><o:p></o:p></span></div>
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<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">PENGERTIAN ADJECTIVES (KATA
SIFAT)</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br />
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Sesuai dengan fungsinya, adjectives biasanya ditempatkan di depan kata benda.</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
Contoh :</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
- They are clever students</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
(Mereka adalah murid yang pintar.)</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
- He is a busy worker.</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
(Dia adalah pekerja yang sibuk.)</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><b><br /></b></span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><b>
PENGGUNAAN KATA SIFAT (ADJECTIVES)</b></span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
Pengertian Negation</span><br />
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Adjectives atau kata sifat adalah kata yang
diggunakan untuk menerangkan kata benda (nouns).<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">active = aktif<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">bad = jelek<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">beautiful = cantik<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">busy = sibuk<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">clever = pintar<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">diligent = rajin<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Semua kata sifat atau adjectives dalam
contoh-contoh kalimat di atas menerangkan kata benda yang ada di depannya.
Adjectives dapat digunakan pada kata benda dalam bentuk singular (tunggal)
maupun plural (jamak). Adjectives dalam bentuk tunggal dan jamak tidak
mengalami perubahan. Bagian yang berubah hanyalah <i>to be</i> dan
kata bendanya, yaitu disesuaikan dengan bentuk tunggal atau jamak.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- She is a clever student.
------------------> singular / tunggal<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Dia adalah murid yang pintar.)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- Diana and Ferdy are clever
students.-----> plural / jamak<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Diana dan Ferdy adalah murid yang
pintar.)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- I am busy.
-------------------------------> singular / tunggal<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Saya sibuk.)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- We are busy.
----------------------------> plural / jamak<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Kami sibuk.)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Apabila terdapat dua adjective atau lebih
sebelum kata benda, kedua adjectives tersebut diletakan langsung secara
berurutan.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A funny short story.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Sebuah cerita pendek yang lucu.)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A pretty blonde girl.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Seorang gadis cantik yang pirang.)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Namun, apabila terdapat dua buah atau lebih
adjective yang menunjukan warna, keduanya harus dipisahkan dengan kata
"and" diantara adjective tersebut.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A blue, red and yellow jacket.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (sebuah jaket berwarna biru, merah dan
kuning.)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- My black and white photo.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Photo hitam dan putih saya.)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Selain ketentuan-ketentuan tersebut di atas,
adjective juga pada umumnya ditempatkan setelah to be.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- You are lazy student.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Kamu adalah murid yang malas.)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- She is a beautiful girl.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Dia adalah anak perempuan yang
cantik.)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><a href="http://www.kursusmudahbahasainggris.com/2013/08/fungsi-penggunan-macam-macam-dan-cara.html">http://www.kursusmudahbahasainggris.com/2013/08/fungsi-penggunan-macam-macam-dan-cara.html</a><o:p></o:p></span></div>
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<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">COMMANDS
AND NEGATIVE COMMANDS<o:p></o:p></span></b></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Commands<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Berisikan perintah kepada seseorang untuk
mengerjakan suatu hal tertentu. Ciri kalimat ini adalah dipergunaknnya kata
kerja bentuk pertama pada awal kalimat jika perintah tersebut berupa kata
kerja. Sedangkan jika perintah berupa kata sifat, maka kita pergunakan be pada
awal kalimat yang kemudian diikuti oleh kata sifat (adjective), dan juga
diikuti oleh kata keterangan (adverb), atau kata benda (noun). Perhatikan
contoh berikut:<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">a.
Perintah berupa kata kerja (verb)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Go home and take a rest. You’ll fine.!<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Take some pain pills, please!<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
See the doctor and get some medicines from the drugstore!<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Eat breakfast in the morning. It’s very good for you!<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">b.
Perintah berupa kata sifat (adjective), kata keterangan (adverb), atau
kata benda (noun)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Be careful and be sure! (adjective)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Be ready to go now! (adjective)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Be here as soon as possible! (adverb)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Be a good man! (noun)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Negative Commands<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Berisikan larangan yang ditujukan kepada
seseorang agar tidak melakukan suatu hal tertentu. Ciri kalimat itu adalah
dipergunakannya don’t pada awal kalimat yang kemudian diikuti oelh kata kerja I
ataau kita menambahkan be terlebih dahulu untuk kemudian diikuti oleh kata
sifat, kata keterangan, ataupun kata benda.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">a)
Larangan berupa kata kerja<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t go home!<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t take any pain pills!<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t see the doctor!<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t eat breakfast too much!<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">b)
Larangan berupa kata sifat, kata keterangan, kata benda.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t be careless and be doubtful!<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t be lazy to go now!<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t be here so soon!<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t be bad boy. Everyone will hate you<o:p></o:p></span></div>
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<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Negative – Either Neither,
rarely, hardly, barely</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Negation adalah bentuk pernyataan negatif.
Kita tahu betul bahwa untuk membentuk kalimat negatif ada beberapa cara, namun
begitu di bawah ini akan kami jelaskan bentuk-bentuk negation, atau
bentuk-bentuk bagaimana membentuk suatu pernyataan negatif.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">1. Dengan
Auxiliary Verbs<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Ingat bahwa apabila kita sudah menggunakan
Auxiliary verbs dalam kalimat negative, maka Kata kerja harus kembali ke bentuk
semula.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh:<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· I
didn’t understand what you mean. (BUKAN I din’t understood…)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· She
can’t swim well.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· She
doesn’t come today.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">2. Dengan
Menggunakan “No”<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Kita bisa juga membentuk kalimat negatif
dengan menggunakan “No“.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh:<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· I
have no money. (ATAU I don’t have money)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· She
has no any sugar. (ATAU she does not have any sugar)<o:p></o:p></span></div>
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<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Negative – Either
Neither</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Either or neither di gunakan untuk
menggabungkan kalimat negative.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">[S1 + auxiliary not + V + O dan S2 +
auxiliary not + either / neither<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">+ auxiliary + S2]<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither = not either, oleh karenanya setelah
auxiliary tidak, tidak disertai „not</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> lagi.</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Example:<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· They
do not come late<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· Brian
does not come late<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">They do not come late and Brian does not
either / neither does Brian<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Kalimat pertanyaan pertama yang mengandung
kata: never, seldom, rarely, hardly, few and little dianggap memiliki
pengertian negative.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Example:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· I
seldom visit my uncle, and neither does my sister<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· I
rarely visit my uncle, but my sister does.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Gabungan Setara<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Bilamana kata „either</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> dan „neither</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> di ikuti oleh „or</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> dan „nor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";">kata kerja/ auxiliarynya mungkin singular
atau pun plural (jamak) bergantung pada kata setelah „or</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> atau „nor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> apakah singular atau plural.</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Kalaupun kata „or</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> atau „nor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> berdiri sendiri, verb tetap di
temukan oleh kata setelah „or</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> atau „nor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";">.</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither/<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Either<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">….<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Nor<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">or<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Singular noun + singular verb/ auxiliary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither/<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Either<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">+ Noun +<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Nor<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Or<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Singular noun + singular verb/ auxiliary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Noun +<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Nor<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Or<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">+ Singular noun + singular verb/ auxiliary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Noun +<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Nor<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Or<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">+ Plural noun + Plural verb/ Auxiliary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither John nor Bill is going to class today<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Either John or Bill is going to the beach
today.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither John nor his friends are going to
class today<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">rarely, hardly, barely</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Rarely adalah adverb of frequency yang
menunjukkan intensitas waktu (how often) sedangkan hardly dan barely adalah
adverb of measurement yang menujukkan ke tidakmampuan / kesulitan seseorang
untukmelakukan sesuatu ketiganya mempunyai arti yang sama<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· Marti <b>rarely</b> drinks
coffee (marti hampir tidak pernah minum kopi)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· Do
yo <b>hardly</b> ever get sick (apakah kamu hampir tidak pernah jatuh
sakit?)<o:p></o:p></span></div>
<div class="MsoNormal">
</div>
<div class="MsoListParagraphCxSpLast">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· She <b>barely</b> knows
how to read compass and map (dia tidak tau bagaimana membaca kompas dan peta)<o:p></o:p></span></div>
adhipatyhttp://www.blogger.com/profile/03442056485279970437noreply@blogger.com0tag:blogger.com,1999:blog-4984421132290478890.post-58160074042451799322014-06-30T01:17:00.003-07:002014-06-30T01:17:55.389-07:00Bahasa Inggris Bisnis 2 (tugas terakhir)<div class="MsoNormal">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Pengertian
Adverb<o:p></o:p></span></b></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> Adverb adalah
kata yang berfungsi untuk mendeskripsikan verb (kata kerja), adjective (kata
sifat), maupun adverb lain. Kata keterangan bahasa Inggris ini merupakan satu
dari delapan part of speech yang mungkin berbentuk sederhana (fast, there,
usually), atau berbentuk frasa. Frasa adverb, disebut adverb phrase, dapat
berupa kata keterangan dengan qualifier atau kelompok kata seperti:
prepositional phrase atau infinitive phrase (very fast, at the office, to be
better).<o:p></o:p></span></div>
<div class="MsoNormal">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Macam,
Fungsi, dan Contoh Adverb<o:p></o:p></span></b></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Berikut macam, fungsi, dan contoh adverb.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Time (waktu): menyatakan waktu terjadinya suatu
kegiatan/peristiwa (now, today, yesterday).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Manner (cara): menyatakan cara suatu kegiatan
dilakukan atau peristiwa terjadi (automatically, beautifully, fast).adverb<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Degree (derajat): menyatakan sampai seberapa jauh
(tingkatan atau derajat) suatu kegiatan/peristiwa (absolutely, barely, really).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Modality (harapan): menyatakan tingkat
keyakinan/harapan (likely, maybe, probably).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Frequency (frekuensi): menyatakan seberapa sering
suatu kegiatan atau peristiwa dilakukan atau terjadi (always, often, rarely).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Place & Direction (tempat & arah):
menyatakan tempat dan arah terjadinya suatu kegiatan/peristiwa (here, in,
somewhere).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Purpose: menjawab pertanyaan “why” (for a reason,
to buy some clothes).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Focus: menunjukkan bahwa apa yang dibicarakan
terbatas pada bagian yang difokuskan (also, just, only).<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh Kalimat Adverb:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo2; 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; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Please call me later, I’m studying now. (Tolong
hubungi saya nanti, saya sedang belajar sekarang.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo2; 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; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">He is watching the football match there. (Dia
sedang menonton pertandingan sepakbola disana.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><a href="http://www.wordsmile.com/pengertian-macam-dan-contoh-kalimat-adverb-kata-keterangan-dalam-bahasa-inggris">http://www.wordsmile.com/pengertian-macam-dan-contoh-kalimat-adverb-kata-keterangan-dalam-bahasa-inggris</a><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">PENGERTIAN ADJECTIVES (KATA
SIFAT)</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br />
<!--[if !supportLineBreakNewLine]--></span></div>
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
Sesuai dengan fungsinya, adjectives biasanya ditempatkan di depan kata benda.</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
Contoh :</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
- They are clever students</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
(Mereka adalah murid yang pintar.)</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
- He is a busy worker.</span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
(Dia adalah pekerja yang sibuk.)</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><b><br /></b></span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><b>
PENGGUNAAN KATA SIFAT (ADJECTIVES)</b></span><br /><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
Pengertian Negation</span><br />
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">
<!--[endif]--><o:p></o:p></span><br />
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Adjectives atau kata sifat adalah kata yang
diggunakan untuk menerangkan kata benda (nouns).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">active = aktif<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">bad = jelek<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">beautiful = cantik<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">busy = sibuk<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">clever = pintar<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">diligent = rajin<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Semua kata sifat atau adjectives dalam
contoh-contoh kalimat di atas menerangkan kata benda yang ada di depannya.
Adjectives dapat digunakan pada kata benda dalam bentuk singular (tunggal)
maupun plural (jamak). Adjectives dalam bentuk tunggal dan jamak tidak
mengalami perubahan. Bagian yang berubah hanyalah <i>to be</i> dan
kata bendanya, yaitu disesuaikan dengan bentuk tunggal atau jamak.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- She is a clever student.
------------------> singular / tunggal<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Dia adalah murid yang pintar.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- Diana and Ferdy are clever
students.-----> plural / jamak<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Diana dan Ferdy adalah murid yang
pintar.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- I am busy.
-------------------------------> singular / tunggal<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Saya sibuk.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- We are busy.
----------------------------> plural / jamak<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Kami sibuk.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Apabila terdapat dua adjective atau lebih
sebelum kata benda, kedua adjectives tersebut diletakan langsung secara
berurutan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A funny short story.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Sebuah cerita pendek yang lucu.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A pretty blonde girl.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Seorang gadis cantik yang pirang.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Namun, apabila terdapat dua buah atau lebih
adjective yang menunjukan warna, keduanya harus dipisahkan dengan kata
"and" diantara adjective tersebut.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A blue, red and yellow jacket.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (sebuah jaket berwarna biru, merah dan
kuning.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- My black and white photo.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Photo hitam dan putih saya.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Selain ketentuan-ketentuan tersebut di atas,
adjective juga pada umumnya ditempatkan setelah to be.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- You are lazy student.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Kamu adalah murid yang malas.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- She is a beautiful girl.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Dia adalah anak perempuan yang
cantik.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><a href="http://www.kursusmudahbahasainggris.com/2013/08/fungsi-penggunan-macam-macam-dan-cara.html">http://www.kursusmudahbahasainggris.com/2013/08/fungsi-penggunan-macam-macam-dan-cara.html</a><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">COMMANDS
AND NEGATIVE COMMANDS<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Commands<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Berisikan perintah kepada seseorang untuk
mengerjakan suatu hal tertentu. Ciri kalimat ini adalah dipergunaknnya kata
kerja bentuk pertama pada awal kalimat jika perintah tersebut berupa kata
kerja. Sedangkan jika perintah berupa kata sifat, maka kita pergunakan be pada
awal kalimat yang kemudian diikuti oleh kata sifat (adjective), dan juga
diikuti oleh kata keterangan (adverb), atau kata benda (noun). Perhatikan
contoh berikut:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">a.
Perintah berupa kata kerja (verb)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Go home and take a rest. You’ll fine.!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Take some pain pills, please!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
See the doctor and get some medicines from the drugstore!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Eat breakfast in the morning. It’s very good for you!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">b.
Perintah berupa kata sifat (adjective), kata keterangan (adverb), atau
kata benda (noun)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Be careful and be sure! (adjective)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Be ready to go now! (adjective)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Be here as soon as possible! (adverb)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Be a good man! (noun)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Negative Commands<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Berisikan larangan yang ditujukan kepada
seseorang agar tidak melakukan suatu hal tertentu. Ciri kalimat itu adalah
dipergunakannya don’t pada awal kalimat yang kemudian diikuti oelh kata kerja I
ataau kita menambahkan be terlebih dahulu untuk kemudian diikuti oleh kata
sifat, kata keterangan, ataupun kata benda.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">a)
Larangan berupa kata kerja<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t go home!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t take any pain pills!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t see the doctor!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t eat breakfast too much!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">b)
Larangan berupa kata sifat, kata keterangan, kata benda.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t be careless and be doubtful!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t be lazy to go now!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t be here so soon!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t be bad boy. Everyone will hate you<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Negative – Either Neither,
rarely, hardly, barely</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Negation adalah bentuk pernyataan negatif.
Kita tahu betul bahwa untuk membentuk kalimat negatif ada beberapa cara, namun
begitu di bawah ini akan kami jelaskan bentuk-bentuk negation, atau
bentuk-bentuk bagaimana membentuk suatu pernyataan negatif.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">1. Dengan
Auxiliary Verbs<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Ingat bahwa apabila kita sudah menggunakan
Auxiliary verbs dalam kalimat negative, maka Kata kerja harus kembali ke bentuk
semula.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· I
didn’t understand what you mean. (BUKAN I din’t understood…)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· She
can’t swim well.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· She
doesn’t come today.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">2. Dengan
Menggunakan “No”<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Kita bisa juga membentuk kalimat negatif
dengan menggunakan “No“.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· I
have no money. (ATAU I don’t have money)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· She
has no any sugar. (ATAU she does not have any sugar)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Negative – Either
Neither</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Either or neither di gunakan untuk
menggabungkan kalimat negative.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">[S1 + auxiliary not + V + O dan S2 +
auxiliary not + either / neither<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">+ auxiliary + S2]<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither = not either, oleh karenanya setelah
auxiliary tidak, tidak disertai „not</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> lagi.</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Example:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· They
do not come late<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· Brian
does not come late<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">They do not come late and Brian does not
either / neither does Brian<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Kalimat pertanyaan pertama yang mengandung
kata: never, seldom, rarely, hardly, few and little dianggap memiliki
pengertian negative.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Example:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· I
seldom visit my uncle, and neither does my sister<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· I
rarely visit my uncle, but my sister does.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Gabungan Setara<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Bilamana kata „either</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> dan „neither</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> di ikuti oleh „or</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> dan „nor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";">kata kerja/ auxiliarynya mungkin singular
atau pun plural (jamak) bergantung pada kata setelah „or</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> atau „nor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> apakah singular atau plural.</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Kalaupun kata „or</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> atau „nor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> berdiri sendiri, verb tetap di
temukan oleh kata setelah „or</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> atau „nor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";">.</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither/<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Either<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">….<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Nor<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">or<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Singular noun + singular verb/ auxiliary<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither/<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Either<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">+ Noun +<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Nor<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Or<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Singular noun + singular verb/ auxiliary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Noun +<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Nor<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Or<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">+ Singular noun + singular verb/ auxiliary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Noun +<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Nor<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Or<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">+ Plural noun + Plural verb/ Auxiliary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither John nor Bill is going to class today<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Either John or Bill is going to the beach
today.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither John nor his friends are going to
class today<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">rarely, hardly, barely</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Rarely adalah adverb of frequency yang
menunjukkan intensitas waktu (how often) sedangkan hardly dan barely adalah
adverb of measurement yang menujukkan ke tidakmampuan / kesulitan seseorang
untukmelakukan sesuatu ketiganya mempunyai arti yang sama<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· Marti <b>rarely</b> drinks
coffee (marti hampir tidak pernah minum kopi)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· Do
yo <b>hardly</b> ever get sick (apakah kamu hampir tidak pernah jatuh
sakit?)<o:p></o:p></span></div>
<div class="MsoNormal">
</div>
<div class="MsoListParagraphCxSpLast">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· She <b>barely</b> knows
how to read compass and map (dia tidak tau bagaimana membaca kompas dan peta)<o:p></o:p></span></div>
adhipatyhttp://www.blogger.com/profile/03442056485279970437noreply@blogger.com0tag:blogger.com,1999:blog-4984421132290478890.post-33701248182756826872014-06-30T01:16:00.003-07:002014-06-30T01:16:29.995-07:00Bahasa Inggris Bisnis 2<div class="MsoNormal">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Pengertian
Adverb<o:p></o:p></span></b></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> Adverb adalah
kata yang berfungsi untuk mendeskripsikan verb (kata kerja), adjective (kata
sifat), maupun adverb lain. Kata keterangan bahasa Inggris ini merupakan satu
dari delapan part of speech yang mungkin berbentuk sederhana (fast, there,
usually), atau berbentuk frasa. Frasa adverb, disebut adverb phrase, dapat
berupa kata keterangan dengan qualifier atau kelompok kata seperti:
prepositional phrase atau infinitive phrase (very fast, at the office, to be
better).<o:p></o:p></span></div>
<div class="MsoNormal">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Macam,
Fungsi, dan Contoh Adverb<o:p></o:p></span></b></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Berikut macam, fungsi, dan contoh adverb.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Time (waktu): menyatakan waktu terjadinya suatu
kegiatan/peristiwa (now, today, yesterday).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Manner (cara): menyatakan cara suatu kegiatan
dilakukan atau peristiwa terjadi (automatically, beautifully, fast).adverb<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Degree (derajat): menyatakan sampai seberapa jauh
(tingkatan atau derajat) suatu kegiatan/peristiwa (absolutely, barely, really).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Modality (harapan): menyatakan tingkat
keyakinan/harapan (likely, maybe, probably).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Frequency (frekuensi): menyatakan seberapa sering
suatu kegiatan atau peristiwa dilakukan atau terjadi (always, often, rarely).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Place & Direction (tempat & arah):
menyatakan tempat dan arah terjadinya suatu kegiatan/peristiwa (here, in,
somewhere).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Purpose: menjawab pertanyaan “why” (for a reason,
to buy some clothes).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Focus: menunjukkan bahwa apa yang dibicarakan
terbatas pada bagian yang difokuskan (also, just, only).<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh Kalimat Adverb:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo2; 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; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Please call me later, I’m studying now. (Tolong
hubungi saya nanti, saya sedang belajar sekarang.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo2; 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; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">He is watching the football match there. (Dia
sedang menonton pertandingan sepakbola disana.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><a href="http://www.wordsmile.com/pengertian-macam-dan-contoh-kalimat-adverb-kata-keterangan-dalam-bahasa-inggris">http://www.wordsmile.com/pengertian-macam-dan-contoh-kalimat-adverb-kata-keterangan-dalam-bahasa-inggris</a><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">PENGERTIAN ADJECTIVES (KATA
SIFAT)</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br />
<!--[if !supportLineBreakNewLine]--><br />
<!--[endif]--><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Adjectives atau kata sifat adalah kata yang
diggunakan untuk menerangkan kata benda (nouns).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">active = aktif<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">bad = jelek<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">beautiful = cantik<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">busy = sibuk<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">clever = pintar<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">diligent = rajin<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br />
Sesuai dengan fungsinya, adjectives biasanya ditempatkan di depan kata benda.<br />
Contoh :<br />
- They are clever students<br />
(Mereka adalah murid yang pintar.)<br />
- He is a busy worker.<br />
(Dia adalah pekerja yang sibuk.)<br />
<b><br />
PENGGUNAAN KATA SIFAT (ADJECTIVES)</b><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Semua kata sifat atau adjectives dalam
contoh-contoh kalimat di atas menerangkan kata benda yang ada di depannya.
Adjectives dapat digunakan pada kata benda dalam bentuk singular (tunggal)
maupun plural (jamak). Adjectives dalam bentuk tunggal dan jamak tidak
mengalami perubahan. Bagian yang berubah hanyalah <i>to be</i> dan
kata bendanya, yaitu disesuaikan dengan bentuk tunggal atau jamak.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- She is a clever student.
------------------> singular / tunggal<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Dia adalah murid yang pintar.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- Diana and Ferdy are clever
students.-----> plural / jamak<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Diana dan Ferdy adalah murid yang
pintar.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- I am busy.
-------------------------------> singular / tunggal<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Saya sibuk.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- We are busy.
----------------------------> plural / jamak<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Kami sibuk.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Apabila terdapat dua adjective atau lebih
sebelum kata benda, kedua adjectives tersebut diletakan langsung secara
berurutan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A funny short story.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Sebuah cerita pendek yang lucu.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A pretty blonde girl.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Seorang gadis cantik yang pirang.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Namun, apabila terdapat dua buah atau lebih
adjective yang menunjukan warna, keduanya harus dipisahkan dengan kata
"and" diantara adjective tersebut.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A blue, red and yellow jacket.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (sebuah jaket berwarna biru, merah dan
kuning.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- My black and white photo.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Photo hitam dan putih saya.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Selain ketentuan-ketentuan tersebut di atas,
adjective juga pada umumnya ditempatkan setelah to be.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- You are lazy student.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Kamu adalah murid yang malas.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- She is a beautiful girl.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Dia adalah anak perempuan yang
cantik.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><a href="http://www.kursusmudahbahasainggris.com/2013/08/fungsi-penggunan-macam-macam-dan-cara.html">http://www.kursusmudahbahasainggris.com/2013/08/fungsi-penggunan-macam-macam-dan-cara.html</a><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
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<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">COMMANDS
AND NEGATIVE COMMANDS<o:p></o:p></span></b></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Commands<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Berisikan perintah kepada seseorang untuk
mengerjakan suatu hal tertentu. Ciri kalimat ini adalah dipergunaknnya kata
kerja bentuk pertama pada awal kalimat jika perintah tersebut berupa kata
kerja. Sedangkan jika perintah berupa kata sifat, maka kita pergunakan be pada
awal kalimat yang kemudian diikuti oleh kata sifat (adjective), dan juga
diikuti oleh kata keterangan (adverb), atau kata benda (noun). Perhatikan
contoh berikut:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">a.
Perintah berupa kata kerja (verb)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Go home and take a rest. You’ll fine.!<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Take some pain pills, please!<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
See the doctor and get some medicines from the drugstore!<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Eat breakfast in the morning. It’s very good for you!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">b.
Perintah berupa kata sifat (adjective), kata keterangan (adverb), atau
kata benda (noun)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Be careful and be sure! (adjective)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Be ready to go now! (adjective)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Be here as soon as possible! (adverb)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Be a good man! (noun)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Negative Commands<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Berisikan larangan yang ditujukan kepada
seseorang agar tidak melakukan suatu hal tertentu. Ciri kalimat itu adalah
dipergunakannya don’t pada awal kalimat yang kemudian diikuti oelh kata kerja I
ataau kita menambahkan be terlebih dahulu untuk kemudian diikuti oleh kata
sifat, kata keterangan, ataupun kata benda.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">a)
Larangan berupa kata kerja<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t go home!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t take any pain pills!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t see the doctor!<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t eat breakfast too much!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">b)
Larangan berupa kata sifat, kata keterangan, kata benda.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t be careless and be doubtful!<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t be lazy to go now!<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t be here so soon!<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t be bad boy. Everyone will hate you<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Negative – Either Neither,
rarely, hardly, barely</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br />
Pengertian Negation<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Negation adalah bentuk pernyataan negatif.
Kita tahu betul bahwa untuk membentuk kalimat negatif ada beberapa cara, namun
begitu di bawah ini akan kami jelaskan bentuk-bentuk negation, atau
bentuk-bentuk bagaimana membentuk suatu pernyataan negatif.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">1. Dengan
Auxiliary Verbs<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Ingat bahwa apabila kita sudah menggunakan
Auxiliary verbs dalam kalimat negative, maka Kata kerja harus kembali ke bentuk
semula.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh:<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· I
didn’t understand what you mean. (BUKAN I din’t understood…)<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· She
can’t swim well.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· She
doesn’t come today.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">2. Dengan
Menggunakan “No”<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Kita bisa juga membentuk kalimat negatif
dengan menggunakan “No“.<o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· I
have no money. (ATAU I don’t have money)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· She
has no any sugar. (ATAU she does not have any sugar)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Negative – Either
Neither</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Either or neither di gunakan untuk
menggabungkan kalimat negative.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">[S1 + auxiliary not + V + O dan S2 +
auxiliary not + either / neither<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">+ auxiliary + S2]<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither = not either, oleh karenanya setelah
auxiliary tidak, tidak disertai „not</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> lagi.</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Example:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· They
do not come late<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· Brian
does not come late<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">They do not come late and Brian does not
either / neither does Brian<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Kalimat pertanyaan pertama yang mengandung
kata: never, seldom, rarely, hardly, few and little dianggap memiliki
pengertian negative.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Example:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· I
seldom visit my uncle, and neither does my sister<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· I
rarely visit my uncle, but my sister does.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Gabungan Setara<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Bilamana kata „either</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> dan „neither</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> di ikuti oleh „or</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> dan „nor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";">kata kerja/ auxiliarynya mungkin singular
atau pun plural (jamak) bergantung pada kata setelah „or</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> atau „nor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> apakah singular atau plural.</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Kalaupun kata „or</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> atau „nor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> berdiri sendiri, verb tetap di
temukan oleh kata setelah „or</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> atau „nor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";">.</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither/<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Either<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">….<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Nor<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">or<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Singular noun + singular verb/ auxiliary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither/<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Either<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">+ Noun +<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Nor<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Or<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Singular noun + singular verb/ auxiliary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Noun +<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Nor<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Or<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">+ Singular noun + singular verb/ auxiliary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Noun +<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Nor<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Or<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">+ Plural noun + Plural verb/ Auxiliary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither John nor Bill is going to class today<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Either John or Bill is going to the beach
today.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither John nor his friends are going to
class today<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">rarely, hardly, barely</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Rarely adalah adverb of frequency yang
menunjukkan intensitas waktu (how often) sedangkan hardly dan barely adalah
adverb of measurement yang menujukkan ke tidakmampuan / kesulitan seseorang
untukmelakukan sesuatu ketiganya mempunyai arti yang sama<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· Marti <b>rarely</b> drinks
coffee (marti hampir tidak pernah minum kopi)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· Do
yo <b>hardly</b> ever get sick (apakah kamu hampir tidak pernah jatuh
sakit?)<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpLast">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· She <b>barely</b> knows
how to read compass and map (dia tidak tau bagaimana membaca kompas dan peta)<o:p></o:p></span></div>
adhipatyhttp://www.blogger.com/profile/03442056485279970437noreply@blogger.com0tag:blogger.com,1999:blog-4984421132290478890.post-63149699991867759272014-06-30T01:16:00.001-07:002014-06-30T01:16:06.558-07:00Bahasa Inggris Bisnis 2<div class="MsoNormal">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Pengertian
Adverb<o:p></o:p></span></b></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> Adverb adalah
kata yang berfungsi untuk mendeskripsikan verb (kata kerja), adjective (kata
sifat), maupun adverb lain. Kata keterangan bahasa Inggris ini merupakan satu
dari delapan part of speech yang mungkin berbentuk sederhana (fast, there,
usually), atau berbentuk frasa. Frasa adverb, disebut adverb phrase, dapat
berupa kata keterangan dengan qualifier atau kelompok kata seperti:
prepositional phrase atau infinitive phrase (very fast, at the office, to be
better).<o:p></o:p></span></div>
<div class="MsoNormal">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Macam,
Fungsi, dan Contoh Adverb<o:p></o:p></span></b></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Berikut macam, fungsi, dan contoh adverb.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Time (waktu): menyatakan waktu terjadinya suatu
kegiatan/peristiwa (now, today, yesterday).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Manner (cara): menyatakan cara suatu kegiatan
dilakukan atau peristiwa terjadi (automatically, beautifully, fast).adverb<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Degree (derajat): menyatakan sampai seberapa jauh
(tingkatan atau derajat) suatu kegiatan/peristiwa (absolutely, barely, really).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Modality (harapan): menyatakan tingkat
keyakinan/harapan (likely, maybe, probably).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Frequency (frekuensi): menyatakan seberapa sering
suatu kegiatan atau peristiwa dilakukan atau terjadi (always, often, rarely).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Place & Direction (tempat & arah):
menyatakan tempat dan arah terjadinya suatu kegiatan/peristiwa (here, in,
somewhere).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Purpose: menjawab pertanyaan “why” (for a reason,
to buy some clothes).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Focus: menunjukkan bahwa apa yang dibicarakan
terbatas pada bagian yang difokuskan (also, just, only).<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh Kalimat Adverb:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo2; 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; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Please call me later, I’m studying now. (Tolong
hubungi saya nanti, saya sedang belajar sekarang.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo2; 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; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">He is watching the football match there. (Dia
sedang menonton pertandingan sepakbola disana.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><a href="http://www.wordsmile.com/pengertian-macam-dan-contoh-kalimat-adverb-kata-keterangan-dalam-bahasa-inggris">http://www.wordsmile.com/pengertian-macam-dan-contoh-kalimat-adverb-kata-keterangan-dalam-bahasa-inggris</a><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">PENGERTIAN ADJECTIVES (KATA
SIFAT)</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br />
<!--[if !supportLineBreakNewLine]--><br />
<!--[endif]--><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Adjectives atau kata sifat adalah kata yang
diggunakan untuk menerangkan kata benda (nouns).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">active = aktif<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">bad = jelek<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">beautiful = cantik<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">busy = sibuk<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">clever = pintar<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">diligent = rajin<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br />
Sesuai dengan fungsinya, adjectives biasanya ditempatkan di depan kata benda.<br />
Contoh :<br />
- They are clever students<br />
(Mereka adalah murid yang pintar.)<br />
- He is a busy worker.<br />
(Dia adalah pekerja yang sibuk.)<br />
<b><br />
PENGGUNAAN KATA SIFAT (ADJECTIVES)</b><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Semua kata sifat atau adjectives dalam
contoh-contoh kalimat di atas menerangkan kata benda yang ada di depannya.
Adjectives dapat digunakan pada kata benda dalam bentuk singular (tunggal)
maupun plural (jamak). Adjectives dalam bentuk tunggal dan jamak tidak
mengalami perubahan. Bagian yang berubah hanyalah <i>to be</i> dan
kata bendanya, yaitu disesuaikan dengan bentuk tunggal atau jamak.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- She is a clever student.
------------------> singular / tunggal<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Dia adalah murid yang pintar.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- Diana and Ferdy are clever
students.-----> plural / jamak<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Diana dan Ferdy adalah murid yang
pintar.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- I am busy.
-------------------------------> singular / tunggal<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Saya sibuk.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- We are busy.
----------------------------> plural / jamak<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Kami sibuk.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Apabila terdapat dua adjective atau lebih
sebelum kata benda, kedua adjectives tersebut diletakan langsung secara
berurutan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A funny short story.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Sebuah cerita pendek yang lucu.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A pretty blonde girl.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Seorang gadis cantik yang pirang.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Namun, apabila terdapat dua buah atau lebih
adjective yang menunjukan warna, keduanya harus dipisahkan dengan kata
"and" diantara adjective tersebut.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A blue, red and yellow jacket.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (sebuah jaket berwarna biru, merah dan
kuning.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- My black and white photo.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Photo hitam dan putih saya.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Selain ketentuan-ketentuan tersebut di atas,
adjective juga pada umumnya ditempatkan setelah to be.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- You are lazy student.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Kamu adalah murid yang malas.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- She is a beautiful girl.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Dia adalah anak perempuan yang
cantik.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><a href="http://www.kursusmudahbahasainggris.com/2013/08/fungsi-penggunan-macam-macam-dan-cara.html">http://www.kursusmudahbahasainggris.com/2013/08/fungsi-penggunan-macam-macam-dan-cara.html</a><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">COMMANDS
AND NEGATIVE COMMANDS<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Commands<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Berisikan perintah kepada seseorang untuk
mengerjakan suatu hal tertentu. Ciri kalimat ini adalah dipergunaknnya kata
kerja bentuk pertama pada awal kalimat jika perintah tersebut berupa kata
kerja. Sedangkan jika perintah berupa kata sifat, maka kita pergunakan be pada
awal kalimat yang kemudian diikuti oleh kata sifat (adjective), dan juga
diikuti oleh kata keterangan (adverb), atau kata benda (noun). Perhatikan
contoh berikut:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">a.
Perintah berupa kata kerja (verb)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Go home and take a rest. You’ll fine.!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Take some pain pills, please!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
See the doctor and get some medicines from the drugstore!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Eat breakfast in the morning. It’s very good for you!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">b.
Perintah berupa kata sifat (adjective), kata keterangan (adverb), atau
kata benda (noun)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Be careful and be sure! (adjective)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Be ready to go now! (adjective)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Be here as soon as possible! (adverb)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Be a good man! (noun)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Negative Commands<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Berisikan larangan yang ditujukan kepada
seseorang agar tidak melakukan suatu hal tertentu. Ciri kalimat itu adalah
dipergunakannya don’t pada awal kalimat yang kemudian diikuti oelh kata kerja I
ataau kita menambahkan be terlebih dahulu untuk kemudian diikuti oleh kata
sifat, kata keterangan, ataupun kata benda.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">a)
Larangan berupa kata kerja<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t go home!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t take any pain pills!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t see the doctor!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t eat breakfast too much!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">b)
Larangan berupa kata sifat, kata keterangan, kata benda.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t be careless and be doubtful!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t be lazy to go now!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t be here so soon!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t be bad boy. Everyone will hate you<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Negative – Either Neither,
rarely, hardly, barely</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br />
Pengertian Negation<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Negation adalah bentuk pernyataan negatif.
Kita tahu betul bahwa untuk membentuk kalimat negatif ada beberapa cara, namun
begitu di bawah ini akan kami jelaskan bentuk-bentuk negation, atau
bentuk-bentuk bagaimana membentuk suatu pernyataan negatif.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">1. Dengan
Auxiliary Verbs<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Ingat bahwa apabila kita sudah menggunakan
Auxiliary verbs dalam kalimat negative, maka Kata kerja harus kembali ke bentuk
semula.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· I
didn’t understand what you mean. (BUKAN I din’t understood…)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· She
can’t swim well.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· She
doesn’t come today.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">2. Dengan
Menggunakan “No”<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Kita bisa juga membentuk kalimat negatif
dengan menggunakan “No“.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· I
have no money. (ATAU I don’t have money)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· She
has no any sugar. (ATAU she does not have any sugar)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Negative – Either
Neither</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Either or neither di gunakan untuk
menggabungkan kalimat negative.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">[S1 + auxiliary not + V + O dan S2 +
auxiliary not + either / neither<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">+ auxiliary + S2]<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither = not either, oleh karenanya setelah
auxiliary tidak, tidak disertai „not</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> lagi.</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Example:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· They
do not come late<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· Brian
does not come late<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">They do not come late and Brian does not
either / neither does Brian<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Kalimat pertanyaan pertama yang mengandung
kata: never, seldom, rarely, hardly, few and little dianggap memiliki
pengertian negative.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Example:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· I
seldom visit my uncle, and neither does my sister<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· I
rarely visit my uncle, but my sister does.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Gabungan Setara<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Bilamana kata „either</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> dan „neither</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> di ikuti oleh „or</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> dan „nor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";">kata kerja/ auxiliarynya mungkin singular
atau pun plural (jamak) bergantung pada kata setelah „or</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> atau „nor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> apakah singular atau plural.</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Kalaupun kata „or</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> atau „nor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> berdiri sendiri, verb tetap di
temukan oleh kata setelah „or</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> atau „nor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";">.</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither/<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Either<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">….<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Nor<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">or<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Singular noun + singular verb/ auxiliary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither/<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Either<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">+ Noun +<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Nor<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Or<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Singular noun + singular verb/ auxiliary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Noun +<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Nor<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Or<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">+ Singular noun + singular verb/ auxiliary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Noun +<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Nor<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Or<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">+ Plural noun + Plural verb/ Auxiliary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither John nor Bill is going to class today<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Either John or Bill is going to the beach
today.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither John nor his friends are going to
class today<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">rarely, hardly, barely</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Rarely adalah adverb of frequency yang
menunjukkan intensitas waktu (how often) sedangkan hardly dan barely adalah
adverb of measurement yang menujukkan ke tidakmampuan / kesulitan seseorang
untukmelakukan sesuatu ketiganya mempunyai arti yang sama<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· Marti <b>rarely</b> drinks
coffee (marti hampir tidak pernah minum kopi)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· Do
yo <b>hardly</b> ever get sick (apakah kamu hampir tidak pernah jatuh
sakit?)<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpLast">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· She <b>barely</b> knows
how to read compass and map (dia tidak tau bagaimana membaca kompas dan peta)<o:p></o:p></span></div>
adhipatyhttp://www.blogger.com/profile/03442056485279970437noreply@blogger.com0tag:blogger.com,1999:blog-4984421132290478890.post-72361536333779261752014-06-30T01:15:00.005-07:002014-06-30T01:15:44.851-07:00Bahasa Inggris Bisnis 2<div class="MsoNormal">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Pengertian
Adverb<o:p></o:p></span></b></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> Adverb adalah
kata yang berfungsi untuk mendeskripsikan verb (kata kerja), adjective (kata
sifat), maupun adverb lain. Kata keterangan bahasa Inggris ini merupakan satu
dari delapan part of speech yang mungkin berbentuk sederhana (fast, there,
usually), atau berbentuk frasa. Frasa adverb, disebut adverb phrase, dapat
berupa kata keterangan dengan qualifier atau kelompok kata seperti:
prepositional phrase atau infinitive phrase (very fast, at the office, to be
better).<o:p></o:p></span></div>
<div class="MsoNormal">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Macam,
Fungsi, dan Contoh Adverb<o:p></o:p></span></b></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Berikut macam, fungsi, dan contoh adverb.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Time (waktu): menyatakan waktu terjadinya suatu
kegiatan/peristiwa (now, today, yesterday).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Manner (cara): menyatakan cara suatu kegiatan
dilakukan atau peristiwa terjadi (automatically, beautifully, fast).adverb<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Degree (derajat): menyatakan sampai seberapa jauh
(tingkatan atau derajat) suatu kegiatan/peristiwa (absolutely, barely, really).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Modality (harapan): menyatakan tingkat
keyakinan/harapan (likely, maybe, probably).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Frequency (frekuensi): menyatakan seberapa sering
suatu kegiatan atau peristiwa dilakukan atau terjadi (always, often, rarely).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Place & Direction (tempat & arah):
menyatakan tempat dan arah terjadinya suatu kegiatan/peristiwa (here, in,
somewhere).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Purpose: menjawab pertanyaan “why” (for a reason,
to buy some clothes).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: SimSun; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: SimSun;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Focus: menunjukkan bahwa apa yang dibicarakan
terbatas pada bagian yang difokuskan (also, just, only).<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh Kalimat Adverb:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo2; 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; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Please call me later, I’m studying now. (Tolong
hubungi saya nanti, saya sedang belajar sekarang.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo2; 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; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">He is watching the football match there. (Dia
sedang menonton pertandingan sepakbola disana.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><a href="http://www.wordsmile.com/pengertian-macam-dan-contoh-kalimat-adverb-kata-keterangan-dalam-bahasa-inggris">http://www.wordsmile.com/pengertian-macam-dan-contoh-kalimat-adverb-kata-keterangan-dalam-bahasa-inggris</a><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">PENGERTIAN ADJECTIVES (KATA
SIFAT)</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br />
<!--[if !supportLineBreakNewLine]--><br />
<!--[endif]--><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Adjectives atau kata sifat adalah kata yang
diggunakan untuk menerangkan kata benda (nouns).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">active = aktif<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">bad = jelek<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">beautiful = cantik<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">busy = sibuk<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">clever = pintar<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">diligent = rajin<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br />
Sesuai dengan fungsinya, adjectives biasanya ditempatkan di depan kata benda.<br />
Contoh :<br />
- They are clever students<br />
(Mereka adalah murid yang pintar.)<br />
- He is a busy worker.<br />
(Dia adalah pekerja yang sibuk.)<br />
<b><br />
PENGGUNAAN KATA SIFAT (ADJECTIVES)</b><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Semua kata sifat atau adjectives dalam
contoh-contoh kalimat di atas menerangkan kata benda yang ada di depannya.
Adjectives dapat digunakan pada kata benda dalam bentuk singular (tunggal)
maupun plural (jamak). Adjectives dalam bentuk tunggal dan jamak tidak
mengalami perubahan. Bagian yang berubah hanyalah <i>to be</i> dan
kata bendanya, yaitu disesuaikan dengan bentuk tunggal atau jamak.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- She is a clever student.
------------------> singular / tunggal<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Dia adalah murid yang pintar.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- Diana and Ferdy are clever
students.-----> plural / jamak<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Diana dan Ferdy adalah murid yang
pintar.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- I am busy.
-------------------------------> singular / tunggal<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Saya sibuk.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- We are busy.
----------------------------> plural / jamak<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Kami sibuk.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Apabila terdapat dua adjective atau lebih
sebelum kata benda, kedua adjectives tersebut diletakan langsung secara
berurutan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A funny short story.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Sebuah cerita pendek yang lucu.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A pretty blonde girl.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Seorang gadis cantik yang pirang.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Namun, apabila terdapat dua buah atau lebih
adjective yang menunjukan warna, keduanya harus dipisahkan dengan kata
"and" diantara adjective tersebut.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- A blue, red and yellow jacket.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (sebuah jaket berwarna biru, merah dan
kuning.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- My black and white photo.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Photo hitam dan putih saya.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Selain ketentuan-ketentuan tersebut di atas,
adjective juga pada umumnya ditempatkan setelah to be.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- You are lazy student.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Kamu adalah murid yang malas.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">- She is a beautiful girl.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"> (Dia adalah anak perempuan yang
cantik.)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><a href="http://www.kursusmudahbahasainggris.com/2013/08/fungsi-penggunan-macam-macam-dan-cara.html">http://www.kursusmudahbahasainggris.com/2013/08/fungsi-penggunan-macam-macam-dan-cara.html</a><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">COMMANDS
AND NEGATIVE COMMANDS<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Commands<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Berisikan perintah kepada seseorang untuk
mengerjakan suatu hal tertentu. Ciri kalimat ini adalah dipergunaknnya kata
kerja bentuk pertama pada awal kalimat jika perintah tersebut berupa kata
kerja. Sedangkan jika perintah berupa kata sifat, maka kita pergunakan be pada
awal kalimat yang kemudian diikuti oleh kata sifat (adjective), dan juga
diikuti oleh kata keterangan (adverb), atau kata benda (noun). Perhatikan
contoh berikut:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">a.
Perintah berupa kata kerja (verb)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Go home and take a rest. You’ll fine.!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Take some pain pills, please!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
See the doctor and get some medicines from the drugstore!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Eat breakfast in the morning. It’s very good for you!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">b.
Perintah berupa kata sifat (adjective), kata keterangan (adverb), atau
kata benda (noun)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Be careful and be sure! (adjective)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Be ready to go now! (adjective)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Be here as soon as possible! (adverb)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Be a good man! (noun)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Negative Commands<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Berisikan larangan yang ditujukan kepada
seseorang agar tidak melakukan suatu hal tertentu. Ciri kalimat itu adalah
dipergunakannya don’t pada awal kalimat yang kemudian diikuti oelh kata kerja I
ataau kita menambahkan be terlebih dahulu untuk kemudian diikuti oleh kata
sifat, kata keterangan, ataupun kata benda.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">a)
Larangan berupa kata kerja<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t go home!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t take any pain pills!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t see the doctor!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t eat breakfast too much!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">b)
Larangan berupa kata sifat, kata keterangan, kata benda.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t be careless and be doubtful!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t be lazy to go now!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t be here so soon!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">·
Don’t be bad boy. Everyone will hate you<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Negative – Either Neither,
rarely, hardly, barely</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><br />
Pengertian Negation<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Negation adalah bentuk pernyataan negatif.
Kita tahu betul bahwa untuk membentuk kalimat negatif ada beberapa cara, namun
begitu di bawah ini akan kami jelaskan bentuk-bentuk negation, atau
bentuk-bentuk bagaimana membentuk suatu pernyataan negatif.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">1. Dengan
Auxiliary Verbs<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Ingat bahwa apabila kita sudah menggunakan
Auxiliary verbs dalam kalimat negative, maka Kata kerja harus kembali ke bentuk
semula.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· I
didn’t understand what you mean. (BUKAN I din’t understood…)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· She
can’t swim well.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· She
doesn’t come today.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">2. Dengan
Menggunakan “No”<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Kita bisa juga membentuk kalimat negatif
dengan menggunakan “No“.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· I
have no money. (ATAU I don’t have money)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· She
has no any sugar. (ATAU she does not have any sugar)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Negative – Either
Neither</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Either or neither di gunakan untuk
menggabungkan kalimat negative.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">[S1 + auxiliary not + V + O dan S2 +
auxiliary not + either / neither<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">+ auxiliary + S2]<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither = not either, oleh karenanya setelah
auxiliary tidak, tidak disertai „not</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> lagi.</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Example:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· They
do not come late<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· Brian
does not come late<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">They do not come late and Brian does not
either / neither does Brian<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Kalimat pertanyaan pertama yang mengandung
kata: never, seldom, rarely, hardly, few and little dianggap memiliki
pengertian negative.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Example:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· I
seldom visit my uncle, and neither does my sister<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· I
rarely visit my uncle, but my sister does.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Gabungan Setara<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Bilamana kata „either</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> dan „neither</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> di ikuti oleh „or</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> dan „nor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";">kata kerja/ auxiliarynya mungkin singular
atau pun plural (jamak) bergantung pada kata setelah „or</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> atau „nor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> apakah singular atau plural.</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Kalaupun kata „or</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> atau „nor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> berdiri sendiri, verb tetap di
temukan oleh kata setelah „or</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";"> atau „nor</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">‟</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Comic Sans MS";">.</span><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither/<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Either<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">….<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Nor<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">or<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Singular noun + singular verb/ auxiliary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither/<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Either<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">+ Noun +<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Nor<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Or<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Singular noun + singular verb/ auxiliary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Noun +<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Nor<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Or<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">+ Singular noun + singular verb/ auxiliary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Noun +<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Nor<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Or<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">+ Plural noun + Plural verb/ Auxiliary<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither John nor Bill is going to class today<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Either John or Bill is going to the beach
today.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Neither John nor his friends are going to
class today<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">rarely, hardly, barely</span></b><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Rarely adalah adverb of frequency yang
menunjukkan intensitas waktu (how often) sedangkan hardly dan barely adalah
adverb of measurement yang menujukkan ke tidakmampuan / kesulitan seseorang
untukmelakukan sesuatu ketiganya mempunyai arti yang sama<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">Contoh<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· Marti <b>rarely</b> drinks
coffee (marti hampir tidak pernah minum kopi)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· Do
yo <b>hardly</b> ever get sick (apakah kamu hampir tidak pernah jatuh
sakit?)<o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpLast">
<span style="font-family: "Comic Sans MS"; font-size: 12.0pt; line-height: 115%;">· She <b>barely</b> knows
how to read compass and map (dia tidak tau bagaimana membaca kompas dan peta)<o:p></o:p></span></div>
adhipatyhttp://www.blogger.com/profile/03442056485279970437noreply@blogger.com0tag:blogger.com,1999:blog-4984421132290478890.post-13345488449728176002014-05-29T20:23:00.001-07:002014-05-29T20:23:27.161-07:00lirik lagu Talking To The Moon"<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 12pt;">
<b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">"Talking To The Moon"</span></b><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">I know you're somewhere out there<br />
Somewhere far away<br />
I want you back<br />
I want you back<br />
My neighbors think I'm crazy<br />
But they don't understand<br />
You're all I had<br />
You're all I had<br />
<br />
<i>[Chorus:]</i><br />
At night when the stars light up my room<br />
I sit by myself talking to the moon.<br />
Trying to get to you<br />
In hopes you're on the other side talking to me too.<br />
Or am I a fool who sits alone talking to the moon?<br />
<br />
Ohoooo...<br />
<br />
I'm feeling like I'm famous<br />
The talk of the town<br />
They say I've gone mad<br />
Yeah, I've gone mad<br />
But they don't know what I know<br />
Cause when the sun goes down<br />
Someone's talking back<br />
Yeah, they're talking back<br />
Ohhh<br />
<br />
<i>[Chorus:]</i><br />
At night when the stars light up my room<br />
I sit by myself talking to the moon.<br />
Trying to get to you<br />
In hopes you're on the other side talking to me too.<br />
Or am I a fool who sits alone talking to the moon?<br />
<br />
Ahh... Ahh... Ahh...<br />
Do you ever hear me calling?<br />
(Ahh... Ahh... Ahh...)<br />
Oh ohh oh oh ohhh<br />
'Cause every night I'm talking to the moon<br />
<br />
Still trying to get to you<br />
In hopes you're on the other side talking to me too<br />
Or am I a fool who sits alone talking to the moon?<br />
<br />
Ohoooo...<br />
<br />
I know you're somewhere out there<br />
Somewhere far away <o:p></o:p></span></div>
<span lang="EN-US" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><a href="http://www.azlyrics.com/lyrics/brunomars/talkingtothemoon.html">http://www.azlyrics.com/lyrics/brunomars/talkingtothemoon.html</a></span>adhipatyhttp://www.blogger.com/profile/03442056485279970437noreply@blogger.com0tag:blogger.com,1999:blog-4984421132290478890.post-8344115499787996882014-05-29T20:21:00.003-07:002014-05-29T20:24:18.672-07:00biaya nikah<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">A little boy asked his father:
“Daddy, how much does it cost to get married?”<br />
The father replied: “I don’t know son, I’m still paying.”<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Ada anak bertanya pada ayahnya:
“Pah, menikah membutuhkan biaya berapa pah?”<br />
Ayahnya menjawab: “Saya tidak tahu nak, sampai sekarang saja Papah masih
bayar.”<o:p></o:p></span><br />
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br /></span>
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span><br />
<div class="MsoNormal">
<span lang="EN-US">http://www.englishindo.com/2013/07/cerita-lucu.html</span></div>
</div>
adhipatyhttp://www.blogger.com/profile/03442056485279970437noreply@blogger.com0tag:blogger.com,1999:blog-4984421132290478890.post-58205923962627616272014-05-29T20:12:00.000-07:002014-05-29T20:12:05.065-07:00bahasa inggris bisnis 2 <div class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 43.55pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold;">Possessive Adjective</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Possessive
adjective adalah kata ganti benda yang selalu diikuti benda<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 44.35pt; 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 style="height: 22.9pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; height: 22.9pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 102.0pt;" valign="top" width="136">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Subject<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 22.9pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 132.0pt;" valign="top" width="176">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Possessive<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Adjective<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: 102.0pt;" valign="top" width="136">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">I<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">You<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">They<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">We<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">He<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">She<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">It<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">You<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: 132.0pt;" valign="top" width="176">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">My<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Your<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Their<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Our<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">His<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Her<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Its<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">You<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rumus
:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">S
+ tobe + Possesive Adjective + N<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Contoh<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ø You
are My Girlfriend (kau adalah teman perempuan ku)<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ø I
am your Husband (aku adalah suami mu)<o:p></o:p></span></div>
<div class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 43.55pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold;">Possessive Pronoun</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Possessive
Pronoun adalah Kata ganti benda yang tidak diikuti benda<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ciri-cirinya
:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Bisa
berdiri sendiri<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Tidak
diikuti benda<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Selalu
diikuti kata milik<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Terletak
setelah tobe<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; 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 style="height: 22.9pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; height: 22.9pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 102.0pt;" valign="top" width="136">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Subject<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 22.9pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 132.0pt;" valign="top" width="176">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Possessive<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Adjective<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 22.9pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 132.0pt;" valign="top" width="176">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Possessive<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pronoun<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: 102.0pt;" valign="top" width="136">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">I<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">You<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">They<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">We<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">He<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">She<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">It<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">You<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: 132.0pt;" valign="top" width="176">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">My<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Your<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Their<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Our<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">His<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Her<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Its<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">You<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: 132.0pt;" valign="top" width="176">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mine<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Yours<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Theirs<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ours<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">His<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Here<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">-<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Yours<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Contoh
:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">- The
book is hers (buku itu miliknya (pr) )<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">- The
houses are ours (rumah-rumah itu milik kita)<o:p></o:p></span></div>
<div class="MsoListParagraph" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin: 0cm 0cm 0.0001pt 43.55pt; text-align: justify; text-indent: -18pt; vertical-align: baseline;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Reflexive pronoun (Kata ganti diri sendiri).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Reflexive pronoun merupakan kata ganti
yang digunakan untuk menyatakan perbuatan atau tindakan yang dilakukan sendiri
atau tanpa campur tangan orang lain.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;"><br />
<!--[if !supportLineBreakNewLine]--><br />
<!--[endif]--></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 13.95pt; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 591px;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 166.95pt;" valign="bottom" width="223">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Myself</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.05pt;" valign="bottom" width="255">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Saya sendiri</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 166.95pt;" valign="bottom" width="223">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Yourself/ yourselves</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.05pt;" valign="bottom" width="255">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Kamu sendiri/ Kalian sendiri</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 166.95pt;" valign="bottom" width="223">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Himself</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.05pt;" valign="bottom" width="255">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Dia sendiri</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 166.95pt;" valign="bottom" width="223">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Herself</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.05pt;" valign="bottom" width="255">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Dia sendiri</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 166.95pt;" valign="bottom" width="223">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Theirselves</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.05pt;" valign="bottom" width="255">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Mereka sendiri</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 166.95pt;" valign="bottom" width="223">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Ourselve</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.05pt;" valign="bottom" width="255">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Kami/Kita sendiri</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 166.95pt;" valign="bottom" width="223">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Itself</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.05pt;" valign="bottom" width="255">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Binatang/benda itu sendiri</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Example:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 72.0pt; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 591px;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 201.85pt;" valign="bottom" width="269">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Sentence</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 241.05pt;" valign="bottom" width="321">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Meaning</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 201.85pt;" valign="bottom" width="269">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">I can do it</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <span style="border: none windowtext 1.0pt; mso-bidi-font-weight: bold; mso-border-alt: none windowtext 0cm; padding: 0cm;">myself</span><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 241.05pt;" valign="bottom" width="321">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Saya dapat mengerjakannya sendiri</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 201.85pt;" valign="bottom" width="269">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">He washes the dress</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <span style="border: none windowtext 1.0pt; mso-bidi-font-weight: bold; mso-border-alt: none windowtext 0cm; padding: 0cm;">himself</span><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 241.05pt;" valign="bottom" width="321">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Dia sendiri yang mencuci baju itu</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 201.85pt;" valign="bottom" width="269">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">They kill their friends</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <span style="border: none windowtext 1.0pt; mso-bidi-font-weight: bold; mso-border-alt: none windowtext 0cm; padding: 0cm;">theirselves</span><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 241.05pt;" valign="bottom" width="321">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify; vertical-align: baseline;">
<span style="border: none windowtext 1.0pt; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-border-alt: none windowtext 0cm; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; padding: 0cm;">Mereka sendiri yang membunuh</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 43.55pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold;">Pengertian Gerund</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">Gerund</span><span class="apple-converted-space"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">adalah kata
kerja<span class="apple-converted-space"> </span>(<a href="http://bahasainggrisonlines.blogspot.com/2013/04/pengertian-dan-jenis-jenis-verbs.html" target="_blank"><span style="color: windowtext; text-decoration: none; text-underline: none;">Verb</span></a>)<span class="apple-converted-space"> </span>yang
digunakan tetapi fungsinya berubah sebagai kata benda<span class="apple-converted-space"> </span>(<a href="http://bahasainggrisonlines.blogspot.com/2013/04/pengertian-bentuk-bentuk-dan-macam-macam-nouns.html" target="_blank"><span style="color: windowtext; text-decoration: none; text-underline: none;">Noun</span></a>). atau dapat juga dikatakan bahwa<span class="apple-converted-space"> </span>gerundadalah
kata kerja yang dibendakan(Verbal
Noun).<o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold;">Bentuk dari<span class="apple-converted-space"> </span>Gerund<span class="apple-converted-space"> </span>adalah: VERB 1 + ING</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Contohnya:<span class="apple-converted-space"> </span>swimming,
shopping, talking, playing, sleeping, eating, etc.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold;">Fungsi dan
Contoh Gerund</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1. <span class="apple-converted-space"> </span>Menggunakan Gerund sebagai subject<o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Apabila<span class="apple-converted-space"> </span>Gerund<span class="apple-converted-space"> </span>sebagai<span class="apple-converted-space"> </span>Subject,
makaGerund<span class="apple-converted-space"> </span>dapat berdiri sendiri atau
berbentuk sebagai frase.<o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Contoh:<o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">Playing</span><span class="apple-converted-space"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">football is my hobby.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background: white; border-collapse: collapse; margin-left: 5.4pt; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 591px;">
<tbody>
<tr>
<td style="border: solid #9BBB59 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 14.0cm;" valign="top" width="529">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bentuk
dari kata<span class="apple-converted-space"> </span>“playing”<span class="apple-converted-space"> </span>pada kalimat di atas adalah sebagai<span class="apple-converted-space"> </span>Gerund, yang berfungsi sebagai kata
benda<span class="apple-converted-space"> </span>(Noun).<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2. <span class="apple-converted-space"> </span>Menggunakan Gerund sebagai object<o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ada dua kemungkinan jika<span class="apple-converted-space"> </span>Gerund<span class="apple-converted-space"> </span>digunakan sebagai<span class="apple-converted-space"> </span>Object,
yakni<span class="apple-converted-space"> </span>Object of<span class="apple-converted-space"> </span><a href="http://bahasainggrisonlines.blogspot.com/2013/04/pengertian-dan-contoh-prepositions.html" target="_blank"><span style="color: windowtext; text-decoration: none; text-underline: none;">Preposition</span></a><span class="apple-converted-space"> </span>(ObjectKata Depan) dan<span class="apple-converted-space"> </span>Object
of Verb<span class="apple-converted-space"> </span>(Object<span class="apple-converted-space"> </span>Kata Kerja).<o:p></o:p></span></div>
<ul style="margin-top: 0cm;" type="circle">
<li class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menggunakan<span class="apple-converted-space"> </span>Gerund<span class="apple-converted-space"> </span>Sebagai<span class="apple-converted-space"> </span>Object of Preposition<span class="apple-converted-space"> </span>(Object<span class="apple-converted-space"> </span>Preposisi)<o:p></o:p></span></li>
</ul>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold;">Formula:<span class="apple-converted-space"> </span>Preposition
+ Gerund (Verb + Ing)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Contoh:<o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">We talk<span class="apple-converted-space"> </span>about going<span class="apple-converted-space"> </span>to Bali
for our vacation.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">She is not
interesting<span class="apple-converted-space"> </span>in looking<span class="apple-converted-space"> </span>for a new job.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">Thank you<span class="apple-converted-space"> </span>for helping<span class="apple-converted-space"> </span>me carry
the bag.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">You Should
take advantage<span class="apple-converted-space"> </span>of living<span class="apple-converted-space"> </span>here.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">The rain
prevented us<span class="apple-converted-space"> </span>from completing<span class="apple-converted-space"> </span>the work.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">We will be
happy<span class="apple-converted-space"> </span>by listening<span class="apple-converted-space"> </span>the
music.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">Billy is not<span class="apple-converted-space"> </span>used to wearing<span class="apple-converted-space"> </span>a
suit and tie everyday.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableLightShading" style="border-collapse: collapse; border: none; mso-border-bottom-alt: solid black 1.0pt; mso-border-bottom-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 591px;">
<tbody>
<tr style="height: 31.1pt; mso-yfti-firstrow: yes; mso-yfti-irow: -1;">
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: none; border-top: solid black 1.0pt; height: 31.1pt; mso-border-bottom-themecolor: text1; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 14.0cm;" valign="top" width="529">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold;">Beberapa
preposisi<span class="apple-converted-space"> </span>(preposition)<span class="apple-converted-space"> </span>lazim yang sering diikuti oleh<span class="apple-converted-space"> </span>Gerund<span class="apple-converted-space"> </span>adalah:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">about, in, for, of, without, from, by</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">,<span class="apple-converted-space"> </span>dan<span class="apple-converted-space"> </span>to.<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 80.4pt; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="background: silver; border-bottom: solid black 1.0pt; border: none; height: 80.4pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 14.0cm;" valign="top" width="529">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">CATATAN:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold;">Untuk
preposisi<span class="apple-converted-space"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">“to”, boleh diikuti<span class="apple-converted-space"> </span>Gerund<span class="apple-converted-space"> </span>jika fungsinya memang sebagai
presposisi, bukan bentuk dari infinitif.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold;">Contohnya:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">I’m<span class="apple-converted-space"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">used to sleeping<span class="apple-converted-space"> </span>with the window open.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">I’m<span class="apple-converted-space"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">accustomed to sleeping<span class="apple-converted-space"> </span>with the window open.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">I<span class="apple-converted-space"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">look<span class="apple-converted-space"> </span>forward to going<span class="apple-converted-space"> </span>home next month.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<ul style="margin-top: 0cm;" type="circle">
<li class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menggunakan<span class="apple-converted-space"> </span>Gerund<span class="apple-converted-space"> </span>Sebagai<span class="apple-converted-space"> </span>Object of Verb<span class="apple-converted-space"> </span>(Object
Kata Kerja)<o:p></o:p></span></li>
</ul>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold;">Formula:<span class="apple-converted-space"> </span>VERB
+ Gerund (Verb + Ing)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kata kerja<span class="apple-converted-space"> </span>(VERB)<span class="apple-converted-space"> </span>yang lazim diikuti oleh<span class="apple-converted-space"> </span>Gerund<span class="apple-converted-space"> </span>adalah sebagai berikut:<o:p></o:p></span></div>
<div class="MsoNormal" style="background-color: white; background-position: initial initial; background-repeat: initial initial; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background: white; border-collapse: collapse; margin-left: 5.4pt; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 631px;">
<tbody>
<tr style="height: 14.05pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td colspan="4" style="border: solid #9BBB59 1.0pt; height: 14.05pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 473.0pt;" valign="top" width="631">
<div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold;">VERB +
GERUND</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 12.7pt; mso-yfti-irow: 1;">
<td style="background: #E6EED5; border-top: none; border: solid #9BBB59 1.0pt; height: 12.7pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 84.45pt;" valign="top" width="113">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">Enjoy</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="background: #E6EED5; border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; height: 12.7pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 126.7pt;" valign="top" width="169">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">quit (give up)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="background: #E6EED5; border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; height: 12.7pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 118.3pt;" valign="top" width="158">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">go</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="background: #E6EED5; border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; height: 12.7pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 143.55pt;" valign="top" width="191">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">consider (think about)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid #9BBB59 1.0pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 84.45pt;" valign="top" width="113">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">Appreciate</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 126.7pt;" valign="top" width="169">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">finish (get through)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 118.3pt;" valign="top" width="158">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">postpone (put off)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 143.55pt;" valign="top" width="191">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">discuss (talk about)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 13.1pt; mso-yfti-irow: 3;">
<td style="background: #E6EED5; border-top: none; border: solid #9BBB59 1.0pt; height: 13.1pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 84.45pt;" valign="top" width="113">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">Mind</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="background: #E6EED5; border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; height: 13.1pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 126.7pt;" valign="top" width="169">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">delay</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="background: #E6EED5; border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; height: 13.1pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 118.3pt;" valign="top" width="158">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">mention</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="background: #E6EED5; border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; height: 13.1pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 143.55pt;" valign="top" width="191">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">keep (keep on)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid #9BBB59 1.0pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 84.45pt;" valign="top" width="113">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">Stop</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 126.7pt;" valign="top" width="169">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">suggest</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 118.3pt;" valign="top" width="158">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">avoid</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 143.55pt;" valign="top" width="191"></td>
</tr>
<tr>
<td colspan="4" style="background: #E6EED5; border-top: none; border: solid #9BBB59 1.0pt; mso-border-top-alt: solid #9BBB59 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 473.0pt;" valign="top" width="631">
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Contoh:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">I<span class="apple-converted-space"> </span>go shopping<span class="apple-converted-space"> </span>with my friends.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">I<span class="apple-converted-space"> </span>enjoy playing<span class="apple-converted-space"> </span>tennis.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">Brian<span class="apple-converted-space"> </span>quit smoking.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">Brian<span class="apple-converted-space"> </span>give up smoking.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt 43.55pt;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt 43.55pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">INFINITIVE
+ VERB<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">RUMUS
: Subject + Verb + to infinitive<o:p></o:p></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background: white; border-collapse: collapse; margin-left: 71.95pt; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184; width: 605px;">
<tbody>
<tr style="height: 139.9pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="background: #E6EED5; border: solid #9BBB59 1.0pt; height: 139.9pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 406.65pt;" valign="top" width="542">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Contoh
kalimat:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">- I want to study English</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">. (Saya ingin belajar bahasa inggris)<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">- He refused to go</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">. (Ia menolak pergi)<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">- I hope to see you again. (Saya berharap bertemu kamu lagi)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">- The driver was ordered to stop. (Pengemudi itu
diperintahkan untuk berhenti)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic;">- I expect to pass the test. (Saya berharap lolos tes)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">- We’re going out for dinner. Would
you like to join us?<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(Kita
akan pergi keluar untuk makan malam. Maukah kamu bergabung dengan kita?)<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Jenny offered to lend me a little money.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(Jenny
menawarkan meminjamkan sedikit uang kepada saya)<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Mrs. Allen promised to come tomorrow.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(Nyonya
Allen berjanji untuk datang kemarin)<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Lucy pretended to know the answer to my question.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(Lucy
berpura-pura mengetahui jawaban dari pertanyaan saya)<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">- Residents are not allowed to bring pets in my
apartment.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">(Penduduk
tidak diijinkan untuk membawa binatang peliharaan di apartemen saya)<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">· ADJECTIVE
+ INFINITIVES<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold;"> Adjective</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"> adalah
suatu kata sifat yang digunakan untuk menerangkan noun atau pronoun
yang dapat berupa: person (orang), place (tempat), animal (binatang), maupun
thing (benda).<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Jenis
– jenis adjective :<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1. Adjective
position<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2. Adjective
order<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3. Adjective
degree<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">4. Adjective
clause<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">RUMUS
:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold;">(kalimat) + Adjective + to infinitive</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Contoh
: English is easy to learn<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">RUMUS
untuk Setelah Adj / kata sifat :<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold;">Adjective + To + Verb 1</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Contoh
:<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">1.
Happy To Hear It<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">2.
Proud To Win<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">3.
Difficult To Do<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 43.55pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-weight: bold;">Bentuk Dari Elliptical Constructions</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-weight: bold;">1.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"> Affirmative Agreement</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-weight: bold;">2.</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"> Negative Agreement</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-weight: bold;">Affirmative Agreement</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Untuk menghilangkan pengulangan kata pada suatu
kalimat kita bisa menggunakan kata “so”atau “too”. Ada perbedaan pada susunan
kalimatnya ketika menggunaan kata “so” dan “too”. Silahkan perhatikan rumus
berikut:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Ketika hanya ada “to be” pada klausa utama (main clause), maka tenses yang sama dari “to be” digunakan
pada klausa kedua (second clause).
Contohnya:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic;">I am hungry = I am hungry, and you are too</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic;">You are hungry = I am hungry, and so are you.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background: white; border-collapse: collapse; margin-left: 5.4pt; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td rowspan="2" style="border: solid #9BBB59 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 177.2pt;" valign="top" width="236">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Affirmative statement (to be) + and +</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #9BBB59 2.25pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: solid #9BBB59 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Subject + to be + too</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="background: #E6EED5; border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-weight: bold;">So</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"> + to be + subject</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Contoh kalimat lainnya:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic;">Their plane is arriving at 7 o’clock,
and so is mine.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic;">I am sick, and He is too.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic;">Our class is clean, and so are theirs.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic;">Bella is beautiful, and her sister is too.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic;">My hand writing is bad, and so are you.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Ketika hanya ada kata kerja bantu (auxiliary verb),
contohnya: will, should, has, have, must, etc pada klausa utama (main clause), kata kerja bantu nya
(auxiliary verb) juga digunakan pada klausa kedua (second clause). Contohnya:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic;">He has seen her plays = He has seen her plays, and the girls have too.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic;">The girls have seen her plays = He has seen her plays, and so have the girls.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background: white; border-collapse: collapse; margin-left: 5.4pt; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td rowspan="2" style="border: solid #9BBB59 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 148.85pt;" valign="top" width="198">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Affirmative statement + and +</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"> (auxiliary
verb)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #9BBB59 2.25pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: solid #9BBB59 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 163.0pt;" valign="top" width="217">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Subject + auxiliary verb only + too</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="background: #E6EED5; border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 163.0pt;" valign="top" width="217">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-weight: bold;">So</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"> + auxiliary verb only + subject</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Contoh kalimat lainnya:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic;">They will go at noon, and she will too.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic;">He has an early appointment,
and so have I.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic;">They have written their lyrics,
and so have we.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic;">Richard has lived in Cuba for five years,
and they have too.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic;">I should finish the report,
and she should too.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Ketika hanya ada kata kerja (verb) tanpa auxiliary
verb pada klausa utama (main
clause), kata kerja bantu do, does, atau did digunakan
pada klausa kedua (second clause)
dan tenses nya harus
sama. Contohnya:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic;">We go to school = We go to school, and my brother does too.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic;">My brother goes to school = We go to school, and so does my brother.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background: white; border-collapse: collapse; margin-left: 5.4pt; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td rowspan="2" style="border: solid #9BBB59 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 163.05pt;" valign="top" width="217">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Affirmative statement + and +</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">(single verb except ”to be”)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #9BBB59 2.25pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: solid #9BBB59 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 148.8pt;" valign="top" width="198">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Subject + (do, does, did) + too</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="background: #E6EED5; border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 148.8pt;" valign="top" width="198">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-weight: bold;">So</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"> + (do, does, did) + subject</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Contoh kalimat lainnya:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic;">We want to buy a fountain, and she does too.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic;">My mother likes traveling, and so do their mother.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic;">My brother invites him to the party,
and my sister does too.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic;">They wrote a good poem, and so did he.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic;">Fred cooked fried rice for his
breakfast, and Tina did too.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-weight: bold;">Negative Agreement</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">“Either”</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"> dan “neither” memiliki fungsi
yang sama seperti kata “too” dan “so” pada klausa kedua (second
clause) dalam kalimat positif (affirmative
sentence/ agreement). Kata “Either”dan “neither” ini
digunakan untuk mengindikasikan kalimat negative (negative sentence/
agreement). Aturan yang sama juga berlaku untuk penggunaan “to be”, “auxiliary verb” (kata
kerja bantu), dan “verb” (kata
kerja). Contohnya:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic;">I didn’t go to the mosque yesterday,
and Ali didn’t either.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic;">I didn’t go to the mosque yesterday,
and neither did Ali.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background: white; border-collapse: collapse; margin-left: 5.4pt; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td rowspan="2" style="border: solid #9BBB59 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 5.0cm;" valign="top" width="189">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Negative statement + and +</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #9BBB59 2.25pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: solid #9BBB59 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 233.9pt;" valign="top" width="312">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Subject + negative auxiliary or “to be” + either</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="background: #E6EED5; border-bottom: solid #9BBB59 1.0pt; border-left: none; border-right: solid #9BBB59 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 233.9pt;" valign="top" width="312">
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-weight: bold;">Neither</span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;"> + positive auxiliary or “to be” +
subject</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US;">Contoh kalimat lainnya:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic;">The manager isn’t too happy with the project,
and neither is his assistant.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic;">We can’t study in the library,
and he can’t either.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic;">You didn’t pay the taxes, and they didn’t either.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic;">My brother won’t accept my father’s
decision, and my sister won’t
either.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-style: italic;">He doesn’t know the answer,
and neither does she.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sumber
:<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif";"><a href="http://bahasainggrisonlines.blogspot.com/2013/04/elliptical-constructions.html">http://bahasainggrisonlines.blogspot.com/2013/04/elliptical-constructions.html</a><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif";"><a href="http://www.factmonster.com/ipka/A0885483.html">http://www.factmonster.com/ipka/A0885483.html</a><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif";"><a href="http://anitayasmin.blogspot.com/2014/03/softskill-kel-7-bhs-inggris-bisnis-2.html">http://anitayasmin.blogspot.com/2014/03/softskill-kel-7-bhs-inggris-bisnis-2.html</a><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif";"><a href="http://adhiprasetiyo.blogspot.com/2014/03/verb-gerund-dan-verb-preposition-gerund.html">http://adhiprasetiyo.blogspot.com/2014/03/verb-gerund-dan-verb-preposition-gerund.html</a><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif";"><a href="http://bahasainggrisonlines.blogspot.com/2012/12/gerund.html">http://bahasainggrisonlines.blogspot.com/2012/12/gerund.html</a><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif";"><a href="http://maisarinst.blogspot.com/2011/10/pronoun-kata-ganti-benda.html">http://maisarinst.blogspot.com/2011/10/pronoun-kata-ganti-benda.html</a><o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif";"><a href="http://catatanbahasainggris.blogspot.com/2009/03/possessive-adjectives.html">http://catatanbahasainggris.blogspot.com/2009/03/possessive-adjectives.html</a><o:p></o:p></span></div>
<br />
<div class="MsoNormal">
<br /></div>
adhipatyhttp://www.blogger.com/profile/03442056485279970437noreply@blogger.com0tag:blogger.com,1999:blog-4984421132290478890.post-78077370574200980012014-04-29T20:23:00.000-07:002014-04-29T20:23:05.344-07:00relative pronouns,causative verb and pasive voice<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l5 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Book Antiqua"; mso-fareast-font-family: "Book Antiqua";">A.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">PASSIVE VOICE<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #00b0f0; font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="color: #00b0f0; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Definition : Passive Voice (Sentences Passive) is the subject of
his sentences are served with a job. In other words, the subject of the
sentence is the target of the activity expressed by the verb.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l3 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #00b050; font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Formula :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Book Antiqua"; mso-fareast-font-family: "Book Antiqua";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Simple
Present : Simple present is a verb form to state the facts, habits, or events
that occur at the present time.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Formula
: <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Active : S + to be (is,am,are)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Passive
: S + to be + V3 (Past Participle)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Example :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Active : </span><span style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">we don’t speak english here<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Passive :</span><span style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> english is not spoken here<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Book Antiqua"; mso-fareast-font-family: "Book Antiqua";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Simple Past
: Simple past is a simple form of the verb to indicate that an event occurred
in the past. In the simple past tense, future events (yesterday, last two days,
last year) or the period of time (for two months, for a day, for an hour) can
be specifically mentioned.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Formula
: <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Active : S + to be (was,were) + V2<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Passive : S+ to be + V3<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Example :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Active : He </span><span style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">didn’t reply my messages<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Passive : </span><span style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">my messages were not replied<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Book Antiqua"; mso-fareast-font-family: "Book Antiqua";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Present
Progressive : Present Progressive can also be called Present Continous is a
form of time used to express an action, state or event that was happening at
the time discussed.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Formula
:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Active
: S + to be (is,am,are) + V-ing<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Passive : S + to be + being + V3<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Example :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Active : The cat is tearing the new book.</span><span style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Passive : The new book is being torn by the cat</span><span style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Book Antiqua"; mso-fareast-font-family: "Book Antiqua";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Past
Progressive : past progressive tense is a verb form that is used to indicate
that an action is happening at a particular time in the past. The action has
been initiated but not yet completed at the time.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Formula
:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Active : S + to be (was,were)+ V-ing<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Passive : S + to be + NOT + being + V3<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Example :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Active : </span><span style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">she was watching a film <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Passive : </span><span style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">a film was being watched by her<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Book Antiqua"; mso-fareast-font-family: "Book Antiqua";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Present Perfect
: Present perfect is a verb form used to express an action or situation that
has started in the past and has been completed at a given point in time in the
past or still continues today.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Formula
:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Active : S + to be (has,have) + V3<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Passive : S + to be + been + V3<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Example :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Active :</span><span lang="EN-US" style="background: #EDEDE3; color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;"> </span><span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">She has done her
work..<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto;">
<span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Passive : </span><span lang="EN-US" style="background: white; color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Her work<span class="apple-converted-space"> </span></span><strong><span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-bidi-font-family: Arial; mso-bidi-font-weight: bold;">has been done</span></strong><span class="apple-converted-space"><span lang="EN-US" style="background: white; color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;"> </span></span><span lang="EN-US" style="background: white; color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">by her.</span><span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;"><br />
<!--[if !supportLineBreakNewLine]--><br />
<!--[endif]--></span><span style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Book Antiqua"; mso-fareast-font-family: "Book Antiqua";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Past Perfect
: Past perfect tense is a verb form that is used to declare that an action has
been completed at some point in the past before another action occurs. Action
which has been completed in the past it may occur repeatedly or only once.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Formula
:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Active : S + to be (had) + V3<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Passive : S + to be + been + V3<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Example :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Active : </span><span style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">adhi had made coffee<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Passive : </span><span style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">coffee had been made by adhi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l5 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #0070c0; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Book Antiqua"; mso-fareast-font-family: "Book Antiqua";">B.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="color: #0070c0; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">CAUSATIVE
VERBS<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 72.0pt; mso-add-space: auto; mso-list: l8 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #0070c0; font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="color: #0070c0; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Definition :
Causative verbs express an action which is caused to happen. In other words,
when I have something done for me I cause it to happen. In other words, I do
not actually do anything, but ask someone else to do it for me. This is the
sense of causative verbs. Intermediate to advanced level English learners
should study the causative verb as an alternative to the passive voice.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 72.0pt; mso-add-space: auto; mso-list: l8 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #00b050; font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Formula : <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Book Antiqua"; mso-fareast-font-family: "Book Antiqua";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Make :
‘Make’ as a causative verb expresses the idea that the person requires another
person to do something.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Formula
: Subject + Make + Person + Base Form of
Verb<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Example : The manager makes her staff work hard<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Book Antiqua"; mso-fareast-font-family: "Book Antiqua";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Have :
‘Have’ as a causative verb expresses the idea that the person wants something
to be done for them. This causative verb is often used when speaking about
various services. There are two forms of the causative verb ‘have’<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Formula :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 108.0pt; mso-add-space: auto; mso-list: l2 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Book Antiqua"; mso-fareast-font-family: "Book Antiqua";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Subject +
Have + Person + Base Form of Verb<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 108.0pt; mso-add-space: auto; mso-list: l2 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Book Antiqua"; mso-fareast-font-family: "Book Antiqua";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Subject +
Have + Object + Past Participle<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Example : <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 108.0pt; mso-add-space: auto; mso-list: l6 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Book Antiqua"; mso-fareast-font-family: "Book Antiqua";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">I had my brother
take that glass<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 108.0pt; mso-add-space: auto; mso-list: l6 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Book Antiqua"; mso-fareast-font-family: "Book Antiqua";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">I had my jacket
cleaned yesterday<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 90.0pt; text-align: justify;">
<span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Note: This form is similar in meaning to the
passive.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Book Antiqua"; mso-fareast-font-family: "Book Antiqua";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Get : ‘Get’
is used as a causative verb in a similar way as 'have' is used with the
participle. This expresses the idea that the person wants something to be done
for them. The causative verb is often used in a more idiomatic manner than
‘have’.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Formula
: Subject + Get + Person + Past
Participle<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Example : I got my jacket cleaned<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l5 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #00b0f0; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Book Antiqua"; mso-fareast-font-family: "Book Antiqua";">C.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="color: #00b0f0; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">RELATIVE
PRONOUNS<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 72.0pt; mso-add-space: auto; mso-list: l9 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #00b0f0; font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="color: #00b0f0; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Definition :
Relative Pronoun is a pronoun used to introduce a clause which explains
Adjective noun (noun ). The shape of the Relative Pronoun is : who, roomates,
Whom, Whose, and that.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 72.0pt; mso-add-space: auto; mso-list: l9 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #00b050; font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Formula :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; mso-list: l7 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Book Antiqua"; mso-fareast-font-family: "Book Antiqua";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Who : Has a
function as a “subject” that is used to describe Noun - people, and has the
meaning of ‘is’. Who referred to as the
subject pronoun ( such as the use of : <i>I,
he, she , etc</i> )<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Example </span><span style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">: </span><span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">The
person <i>who </i>called me last night is my best friend.</span><span style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; mso-list: l7 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Book Antiqua"; mso-fareast-font-family: "Book Antiqua";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Whom : Has a
function as an “object” that is used to describe noun - person, and has the
meaning of ‘is’. Whom is referred to as an object pronoun (such as the use of :
<i>me, his, her, etc</i>)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Example :
His girlfriend whom I met last night is on vacation.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; mso-list: l7 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Book Antiqua"; mso-fareast-font-family: "Book Antiqua";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Which : Has
a function as “subject or object” that is used to describe a noun – noun or
animal and has the meaning of ‘is’.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Example :
I forget most of the films which I see.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; mso-list: l7 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Book Antiqua"; mso-fareast-font-family: "Book Antiqua";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Whose : Has
a function as “kepemilikan”, which is used to describe a noun – person. Whose
is used to indicate possession , Whose also have the same meaning like the use
of <i>my, our, their, etc</i>.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Example :
The girl whose car was sold will go to study abroad.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; mso-list: l7 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Book Antiqua"; mso-fareast-font-family: "Book Antiqua";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="color: #00b050; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">That : Has a
function as a “subject or object” that is used to describe a noun – person,
noun, and animal. Has the meaning of ‘is’. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="color: red; font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Example
: This is the key that opens
the garage.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;">Sumber :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 126.0pt; mso-add-space: auto; mso-list: l0 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://bahasainggrisonlines.blogspot.com/2013/01/pengertian-contoh-relative-pronoun.html">http://bahasainggrisonlines.blogspot.com/2013/01/pengertian-contoh-relative-pronoun.html</a><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 126.0pt; mso-add-space: auto; mso-list: l0 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://misterhadi.wordpress.com/2012/05/22/passive-voice-part-1/">http://misterhadi.wordpress.com/2012/05/22/passive-voice-part-1/</a><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 126.0pt; mso-add-space: auto; mso-list: l0 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://www.grammarbank.com/present-continuous-passive.html">http://www.grammarbank.com/present-continuous-passive.html</a><o:p></o:p></span></div>
<br />
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 126.0pt; mso-add-space: auto; mso-list: l0 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span lang="EN-US" style="font-family: "Book Antiqua","serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://www.belajarbahasainggris.us/">http://www.belajarbahasainggris.us</a><o:p></o:p></span></div>
adhipatyhttp://www.blogger.com/profile/03442056485279970437noreply@blogger.com0tag:blogger.com,1999:blog-4984421132290478890.post-65950497456895448192014-04-29T01:02:00.002-07:002014-04-29T01:02:35.451-07:00cerita anyer<div class="MsoNormal">
<span style="color: #00b0f0;">Ketemu lagi sama gue mas broo…<o:p></o:p></span></div>
<div class="MsoNormal" style="text-indent: .5in;">
<span style="color: #00b0f0;">Minggu pagi
gue ada planning ( pake Bahasa inggris dikit yee) buat survey dan cari – cari lokasi
buat acara gue nanti. Gue gak tu juga sih pastinya jadi diwilayah anyer gimana.
Untuk mempersingkat waktu langsung aja ya mas bro,,,.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-indent: .5in;">
<span style="color: #00b0f0;">Minggu pagi
gue bangun jam 05.00 subuh buat beberes (kan mau ke anyer wkwkwk). Gue mandi
dan akhir nya gue sudah sangat tampan maksimal banget deh hahahaha,dan gue
akhirnya brangkat.gue janjian jam setengah.7 pagi bro.dan gue udah ngebut abis
deh ( bagaikan valentine rossi ) dan ternyata balik lagi ke kebiasaan orang Indonesia
yang selalu punya jam karet gue terdiam sendirian di bawah DPR depok (Di bawah
Pohon Rindang ).lama gue menunggu akhirnya temen gue satu persatu datang.waktu
telah menunjukkan pukul 08.00 akhirnya kami putuskan untuk berangkat menuju
anyer.disepanjang jalan mobil yang kita naikin bagaikan mobil fast to fourius
yang kalo lagi jalan kenceng selalu diiringi sama musik keras dan cewek-cewek
cantik tapi kali ini gag ada cewek canting yang ada cowok-cowok semua dan
lagunya lagu dangdut hehehe,,,,4 jam pun kami lalui dan kami telah tiba dia
anyer broo..<o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="text-indent: .5in;">
<span style="color: #00b0f0;">Karna tujuan
kami buat survey jadi yaaa,,kami keliling deh disana satu persatu villa kami
datangi dan biasa (nanya naynya nego,setelah itu gak jadi ) seharian
muter-muterin pantai akhirnya kami putuskan buat makan setelah itu kami jalan-jalan
ke pantai.pas kami lagi makan disitu ada cerita lucu,,saat yang lain pada bayar
makanan masing-masing pada bayar diatas 10 ribu,nah pas gue bayar Cuma 5ribu
bung,,,hahahaha dari situ yang menjadi bahan olok- olokan yang lain buat gue (
lo enak 5ribu lah gue …)itu kata yang selalu diucapin temn gue saat kami
berdebat akan suatu viila yang gue survey…<o:p></o:p></span></div>
<div class="MsoNormal" style="text-indent: .5in;">
<span style="color: #00b0f0;">Saat senja
kita istirahat dipantai ,,melihat matahari yang akan terbenam ( yang bentuknya
kaya telor ceplok hehehe) dan yang jadi pertanyaan gue di baleho tertulis jelas
“pantai pasir putih” nah saaat gue disana ternyata gag ad tu pantai yang
pasirnya putih yang ada abu-abu bahkan ada yang gelap banget pasirnya wahwahwah
penipuan nih hahahaha<o:p></o:p></span></div>
<div class="MsoNormal" style="text-indent: .5in;">
<span style="color: #00b0f0;">Setelah
mengabadikan ketampanan dan indahnya pantai dengan matahari terbenam akhirnya
kami pulang dehhh duit udah habis tenaga sudah terkuras akhirnya kami
memutuskan pulang ke dunia kami setelah waktu menunjukkan pukul 19.00 .dan pak
supir menancapkan gasnya………………….<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="color: #00b0f0;">Udah dulu yaaa,,saksikan episode
berikutnya,,,,cekidoot <o:p></o:p></span></div>
<div class="MsoNormal">
</div>
<div class="MsoNormal">
<span style="color: #00b0f0;"> <o:p></o:p></span></div>
adhipatyhttp://www.blogger.com/profile/03442056485279970437noreply@blogger.com0tag:blogger.com,1999:blog-4984421132290478890.post-73895079038935766392014-03-18T18:48:00.002-07:002014-03-18T18:48:14.819-07:00pentingnya inggris bisnis untuk fakultas ekonomi<div class="MsoNormal" style="text-indent: 36.0pt;">
Business english is a specialised
area of english to the language used in english . cause there is my departement
use only english language ,no more indonesian language.when we study english
language we can improve our chanees of finding a job at home,career prospects
and to be able to work in english speaking countries.</div>
<div class="MsoNormal" style="text-indent: 36.0pt;">
In a business english,we can learn
the vocabulary used in business and perfom different business taks to practice applying
it.and of course english is the universal language and the example is for business.</div>
<br />
<div class="MsoNormal" style="text-indent: 36.0pt;">
After i learned business english
i can make a application letter,a complain letter,replying and do
everything.business english is so importantfor us.</div>
adhipatyhttp://www.blogger.com/profile/03442056485279970437noreply@blogger.com0tag:blogger.com,1999:blog-4984421132290478890.post-16035812068263157612014-03-17T20:47:00.005-07:002014-03-17T20:47:57.090-07:00verb + gerund dan verb + preposition + gerund<div class="Section1">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span style="font-family: Cambria, serif; font-size: 12pt; line-height: 150%;">PENGERTIAN :<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: Cambria, serif; font-size: 12pt; line-height: 150%;">Gerund adalah suatu kata yang dibentuk dari kata kerja
(verb) yang ditambah suffix (akhiran) ing (verb + ing), berfungsi sebagai kata
benda (noun).Pengertian lain, gerund adalah kata benda yang dibentuk dari V-ing
atau kata kerja diubah menjadi kata benda dengan menambah akhiran-ing<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span style="font-family: Cambria, serif; font-size: 12pt; line-height: 150%;">GERUND memiliki beberapa
fungsi :<o:p></o:p></span></b></div>
<div style="background: white; line-height: 150%; margin-bottom: 18.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<b><span style="font-family: Cambria, serif;">1.
Sebagai Subjek:<o:p></o:p></span></b></div>
<div style="background: white; line-height: 150%; margin-bottom: 18.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: Cambria, serif;">Rumus
Kalimat : V-ING
+
P
+ C/O<o:p></o:p></span></div>
<div style="background: white; line-height: 150%; margin-bottom: .0001pt; margin: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: Cambria, serif;">Contoh Kalimat:<span class="apple-converted-space"> </span><i><span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;">Singing</span></i> is my hobby.<o:p></o:p></span></div>
<div style="background: white; line-height: 150%; margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<br /></div>
<div style="background: white; line-height: 150%; margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<br /></div>
<div style="background: white; line-height: 150%; margin-bottom: 18.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<b><span style="font-family: Cambria, serif;">2.
Sebagai Komplemen:<o:p></o:p></span></b></div>
<div style="background: white; line-height: 150%; margin-bottom: 18.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: Cambria, serif;">Rumus
: S
+ TO BE
+ V-ING<o:p></o:p></span></div>
<div style="background: white; line-height: 150%; margin-bottom: 18.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: Cambria, serif;">Contoh
Kalimat : <i>My friend’s favorite hobby is
painting.</i><o:p></o:p></span></div>
<div style="background: white; line-height: 150%; margin-bottom: 18.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<br /></div>
<div style="background: white; line-height: 150%; margin-bottom: 18.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<b><span style="font-family: Cambria, serif;">3.Sebagai
Objek Untuk Verb Tertentu:<o:p></o:p></span></b></div>
<div style="background: white; line-height: 150%; margin-bottom: .0001pt; margin: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: Cambria, serif;">Rumus : S+ V (salah satu verb diatas)+ O (<i><span style="border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;">V-ING)<o:p></o:p></span></i></span></div>
<div style="background: white; line-height: 150%; margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<br /></div>
<div style="background: white; line-height: 150%; margin-bottom: .0001pt; margin: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: Cambria, serif;">Contoh Kalimat : <i>After
lunch he continue working<o:p></o:p></i></span></div>
<div style="background: white; line-height: 150%; margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<br /></div>
<div style="background: white; line-height: 150%; margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<br /></div>
<div style="background: white; line-height: 150%; margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<br /></div>
<div style="background: white; line-height: 150%; margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<br /></div>
<div style="background: white; line-height: 150%; margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<br /></div>
<div style="background: white; line-height: 150%; margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<br /></div>
<div style="background: white; line-height: 150%; margin-bottom: 18.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<b><span style="font-family: Cambria, serif;">4.
Objek Posesive (Kepemilikan)<o:p></o:p></span></b></div>
<div style="background: white; line-height: 150%; margin-bottom: 18.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: Cambria, serif;">Rumus
: POSSESIVE + V-ING<o:p></o:p></span></div>
<div style="background: white; line-height: 150%; margin-bottom: 18.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: Cambria, serif;">Contoh
: <i>He want to know your planning</i><o:p></o:p></span></div>
<div style="background: white; line-height: 150%; margin-bottom: 18.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div style="background: white; line-height: 150%; margin-bottom: 18.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<b><span style="font-family: Cambria, serif;">5.
OBJEK PREPOSISI (KATA DEPAN):<o:p></o:p></span></b></div>
<div style="background: white; line-height: 150%; margin-bottom: 18.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="font-family: Cambria, serif;">Gerund
sebagai objek dari preposisi terletak setelah preposisi, misalnya; for, before,
without, in, at, after, dll.<o:p></o:p></span></div>
<div style="background: white; line-height: 150%; margin-bottom: 18.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: Cambria, serif;">Rumus
: PREPOSISI + V-ING/BEING<o:p></o:p></span></div>
<div style="background: white; line-height: 150%; margin-bottom: 18.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: Cambria, serif;">Contoh
Kalimat : <i>I’m going to the party after
working</i><o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b><span style="font-family: Cambria, serif; font-size: 12pt; line-height: 115%;">VERB + </span></b><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">GERUND<o:p></o:p></span></b></div>
<div class="MsoNormal">
<br /></div>
</div>
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: major-latin;"><br clear="all" style="mso-break-type: section-break; page-break-before: auto;" />
</span>
<br />
<div class="Section2">
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">admit (mengakui)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">appreciate (menghargai)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">avoid (menghindari)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">can’t help<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">consider (mempertimbangkan)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">complete (menyelesaikan)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">delay (menunda)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">deny (menyangkal)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">enjoy (menikmati)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">finish (menyelesaikan)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">mind (keberatan)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">miss (merindukan)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">postpone (menunda)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">practice (berlatih)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">quit (berhenti)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">recall (mengingat)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">regret (menyesali)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">report (melaporkan)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">resent (menyesali)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">resist (bersikeras)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">resume (memulai lagi)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">risk (mengambil resiko)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">suggest (menyarankan)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">begin (mulai)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">can’t stand (tidak tahan)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">continue (melanjutkan)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">dislike (tidak suka)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">dread (takut)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">hate (benci)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">like (suka)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">love (cinta)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">prefer (lebih suka)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">start (mulai)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">stop (berhenti)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">remember (ingat)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">forget (lupa)<o:p></o:p></span></div>
</div>
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: major-latin;"><br clear="all" style="mso-break-type: section-break; page-break-before: auto;" />
</span>
<br />
<div class="Section3">
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">Note:<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: Cambria; mso-bidi-theme-font: major-latin; mso-fareast-font-family: Cambria; mso-fareast-theme-font: major-latin; mso-hansi-theme-font: major-latin;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">Verbs pada baris pertama
selalu diikuti oleh gerund (tidak pernah diikuti oleh infinitives). Can’t help
di sini berarti “not able to avoid a situation, or stop something from
happening “.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: Cambria; mso-bidi-theme-font: major-latin; mso-fareast-font-family: Cambria; mso-fareast-theme-font: major-latin; mso-hansi-theme-font: major-latin;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">Verbs pada baris kedua
selain diikuti oleh gerund juga dapat diikuti oleh infinitive dengan makna sama
dengan bentuk gerund-nya. (Lihat contohnya pada infinitive).<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-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: Cambria; mso-bidi-theme-font: major-latin; mso-fareast-font-family: Cambria; mso-fareast-theme-font: major-latin; mso-hansi-theme-font: major-latin;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-hansi-theme-font: major-latin;">Verbs pada baris ketiga
juga dapat diikuti oleh infinitive, tetapi maknanya berbeda dengan bentuk
gerund-nya<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 18.0pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">Contoh :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l2 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: Cambria; mso-bidi-theme-font: major-latin; mso-fareast-font-family: Cambria; mso-fareast-theme-font: major-latin; mso-hansi-theme-font: major-latin;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">Has Ryan
admitted killing eleven people yet? (Apakah Ryan telah mengakui membunuh 11
orang?).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l2 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: Cambria; mso-bidi-theme-font: major-latin; mso-fareast-font-family: Cambria; mso-fareast-theme-font: major-latin; mso-hansi-theme-font: major-latin;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;"> I appreciated being given suggestions by her.
(Saya menghargai diberi saran-saran oleh dia).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l2 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: Cambria; mso-bidi-theme-font: major-latin; mso-fareast-font-family: Cambria; mso-fareast-theme-font: major-latin; mso-hansi-theme-font: major-latin;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">Tony always
avoids answering my questions. (Tony selalu menghindar menjawab
pertanyaan-pertanyaan saya).<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">Note:
Gunakan gerund setelah verb forget jika aktivitasnya sudah dilakukan in the
past.<o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">VERB +
PREPOSITION + GERUND<o:p></o:p></span></b></div>
<div class="MsoNormal" style="text-indent: 36.0pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">Phrase pada table berikut adalah verbs +
prepositions yang selalu diikuti oleh gerund (tidak pernah diikuti oleh
infinitive.)<o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
</div>
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: major-latin;"><br clear="all" style="mso-break-type: section-break; page-break-before: auto;" />
</span>
<br />
<div class="Section4">
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">approve
of (menyetujui)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">be
better off (lebih baik)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">give
up (berhenti)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">put
off (memadamkan)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">think
about (memikirkan)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">think
of (memikirkan)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">worry
about (mencemaskan)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">succeed
in (berhasil)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">count
on (percaya pada)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">depend
on (tergantung pada)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">insist
on (bersikeras pada)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">keep
on (meneruskan)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">rely
on (tergantung pada)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">object
to (keberatan)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">look
forward to (mengharapkan)<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">confess
to (mengakui)<o:p></o:p></span></div>
</div>
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: major-latin;"><br clear="all" style="mso-break-type: section-break; page-break-before: auto;" />
</span>
<br />
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">Note:<o:p></o:p></span></b></div>
<div class="MsoNormal">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">Walaupun
diikuti oleh preposition to, phrase pada baris kedua selalu diikuti oleh
gerund. So, jangan dibingungkan dengan infinitive.<o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">Contoh</span></b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo3; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: Cambria; mso-bidi-theme-font: major-latin; mso-fareast-font-family: Cambria; mso-fareast-theme-font: major-latin; mso-hansi-theme-font: major-latin;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">He gave up
smoking because of his doctor’s advice. (Dia berhenti merokok karena saran
dokternya).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo3; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: Cambria; mso-bidi-theme-font: major-latin; mso-fareast-font-family: Cambria; mso-fareast-theme-font: major-latin; mso-hansi-theme-font: major-latin;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;"> Jenny insisted on buying that cellphone
instead of this one. (Jenny bersikeras untuk membeli HP itu daripada HP ini).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo3; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-bidi-font-family: Cambria; mso-bidi-theme-font: major-latin; mso-fareast-font-family: Cambria; mso-fareast-theme-font: major-latin; mso-hansi-theme-font: major-latin;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">Have you
ever thought of studying abroad? (Pernahkah kamu berfikir untuk belajar di luar
negeri?)<o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Cambria","serif"; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Cambria","serif"; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">daftar pustaka :</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: Cambria, serif;">https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=2&cad=rja&uact=8&ved=0CC4QFjAB&url=http%3A%2F%2Fwww.wordsmile.com%2Fpengertian-dan-contoh-gerund&ei=-8AnU8qQHLCwiQe8xoGwCg&usg=AFQjCNHzaqYQ1K63Zwu3t9xgcScguGLqJQ&sig2=p4oQmwMU3xK1bwJp9XskEg&bvm=bv.62922401,d.aGc</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: Cambria, serif;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: Cambria, serif;">https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=3&cad=rja&uact=8&ved=0CDAQFjAC&url=http%3A%2F%2Fbelajarbahasainggrisonline.net%2Fpengertian-rumus-dan-contoh-kalimat-gerund&ei=S8EnU_KSGcm3iQfZz4HoCQ&usg=AFQjCNEncjTLEZ8isVeqtf4XoqkwIpBjIw&sig2=ANlowjz0EUk1qBr2kXXKMA&bvm=bv.62922401,d.aGc</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: Cambria, serif;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: Cambria, serif;">https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=2&cad=rja&uact=8&ved=0CCoQFjAB&url=http%3A%2F%2Fbahasainggris-jepang.blogspot.com%2F2013%2F11%2Frumus-dan-contoh-kalimat-gerund.html&ei=S8EnU_KSGcm3iQfZz4HoCQ&usg=AFQjCNExA03nqvaCczJziUiFKzpAjS5-Zg&sig2=Ycg_IRFfvK_tAFuL13ZdTA&bvm=bv.62922401,d.aGc</span></div>
adhipatyhttp://www.blogger.com/profile/03442056485279970437noreply@blogger.com0tag:blogger.com,1999:blog-4984421132290478890.post-3574816567801392222014-01-01T17:42:00.001-08:002014-01-01T17:42:20.452-08:00tugas softskill (rangkuman pajak "subjek dan objek pajak")<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-size: 16.0pt; line-height: 115%;"><span style="color: red;">SUBJEK DAN OBJEK PAJAK<o:p></o:p></span></span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div class="MsoNormal">
<span style="font-size: 12.0pt; line-height: 115%;"><span style="color: red;"> Pajak
penghasilan adalah Pajak yang harus dibayar subjek pajak atau pihak-pihak yang
menerima pendapatan atas pendapatan yang terima/diperoleh selama periode pajak
tersebut.<o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="mso-list: l2 level1 lfo4; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="color: red;"><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; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%;">Subjek
pajak menurut Siti Resmi dalam bukunya Perpajakan menyatakan bahwa : <b>“Segala sesuatu yang mempunyai potensi
untuk memperoleh penghasilan dan menjadi sasaran untuk dikenakan pajak
penghasilan”. <o:p></o:p></b></span></span></div>
<div class="MsoNormal">
<b><span style="font-size: 12.0pt; line-height: 115%;"><span style="color: red;">(2011;75)<o:p></o:p></span></span></b></div>
<div class="MsoNormal">
<span style="font-size: 12.0pt; line-height: 115%;"><span style="color: red;">Berdasarkan
pasal 2 ayat 1 UU No.36 tahun 2008 objek pajak sebagai berikut<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="color: red;"><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; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%;">Pajak orang pribadi<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="color: red;"><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; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%;">Pajak dagang<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="color: red;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">3.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%;">Pajak warisan belum terbagi<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo1; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="color: red;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">4.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%;">Pajak badan udaha tetap<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo3; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="color: red;"><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; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%;">Pajak
dalam negeri dan pajak luar negeri<o:p></o:p></span></span></div>
<div class="MsoNormal">
<span style="font-size: 12.0pt; line-height: 115%;"><span style="color: red;">Pajak dalam
negeri<o:p></o:p></span></span></div>
<div class="MsoNormal">
<span style="font-size: 12.0pt; line-height: 115%;"><span style="color: red;"> Orang
pribadi yang tinggal di Indonesia lebih dari 183 hari dalam waktu 12 bulan. Termasuk juga orang pribadi yang dalam tahun
tersebut berada di Indonesia yang mempunyai niat bertempat tinggal di
Indonesia. Badan yang didirikan atau bertempat di Indonesia kecuali unit
tertentu dari badan pemerintah.<sup>1</sup><o:p></o:p></span></span></div>
<div class="MsoListParagraph" style="mso-list: l0 level1 lfo3; 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="color: red;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span></span></div>
<div class="MsoListParagraph" style="mso-list: l0 level1 lfo3; text-indent: -18.0pt;">
<span style="font-size: 12.0pt; line-height: 115%;"><span style="color: red;"><br /></span></span></div>
<div class="MsoListParagraph" style="mso-list: l0 level1 lfo3; text-indent: -18.0pt;">
<span style="color: red;"><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; line-height: normal;"></span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%;"> Objek
pajak menurut Siti Resmi dalam bukunya Perpajakan menyatakan bahwa :<b> “Segala sesuatu (barang, jasa, kegiatan,
atau keadaan) yang dikenakan pajak. Objek pajak penghasilan adalah penghasilan,
yaitu setiap tambahan kemampuan ekonomis yang diterima atau diperoleh wajib
pajak, dari dalam negeri maupun luar negeri dipakai untuk konsumsi atau untuk
menambah kekayaan wajib pajak”.<o:p></o:p></b></span></span></div>
<div class="MsoNormal">
<b><span style="font-size: 12.0pt; line-height: 115%;"><span style="color: red;">(2011;80)<o:p></o:p></span></span></b></div>
<div class="MsoNormal">
<span style="font-size: 12.0pt; line-height: 115%;"><span style="color: red;"><br /></span></span></div>
<div class="MsoNormal">
<span style="font-size: 12.0pt; line-height: 115%;"><span style="color: red;">Penghasilan
yang termasuk objek pajak<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l3 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="color: red;"><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; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%;">Laba usaha<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l3 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="color: red;"><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; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%;">Hadiah dari undian, pekerjaan,
keiatan, penghargaan<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l3 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="color: red;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">3.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%;">Keuntungan karena penjualan atau
karena pengalihan harta<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l3 level1 lfo2; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="color: red;"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">4.<span style="font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-size: 12.0pt; line-height: 115%;">Imbalan berkenaan dengan pekerjaan
atau gaji, upah, tunjangan, honorarium, komisi, bonus, uang pensiun, atau
imbalan bentuk lainnya<o:p></o:p></span></span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l3 level1 lfo2; text-indent: -18.0pt;">
<span style="font-size: 12.0pt; line-height: 115%;"><span style="color: red;"><br /></span></span></div>
<br />
<div class="MsoNormal">
<sup><span style="font-size: 12.0pt; line-height: 115%;"><span style="color: red;">1</span></span></sup><span style="font-size: 12.0pt; line-height: 115%;"><span style="color: red;"> Siti Resmi. 2011. “Perpajakan”.
Jakarta: Salemba empat.</span><o:p></o:p></span></div>
adhipatyhttp://www.blogger.com/profile/03442056485279970437noreply@blogger.com0