tag:blogger.com,1999:blog-28062040101095480702024-03-14T04:15:48.594+07:00LenggaraAnonymoushttp://www.blogger.com/profile/13165168688937906269noreply@blogger.comBlogger57125tag:blogger.com,1999:blog-2806204010109548070.post-24853425078004416062016-06-05T22:43:00.001+07:002016-06-05T22:49:16.545+07:00Konvergensi PSAK ke IFRS<!--[if gte mso 9]><xml>
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<br />
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">Pengertian SAK</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">Standar Akuntansi yaitu
untuk keseragaman laporan keuangan, memudahkan penyusun laporan keuangan karena
ada pedoman baku sehingga meminimalkan bias dari penyusun, memudahkan auditor,
memudahkan pembaca laporan keuangan untuk menginterprestasikan dan
membandingkan laporan keuangan entitas yang berbeda.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div style="line-height: 115%; margin-bottom: 22.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="font-family: "century gothic" , "sans-serif";">Standar Akuntansi
Keuangan (SAK) adalah suatu kerangka dalam prosedur pembuatan laporan keuangan
agar terjadi keseragaman dalam penyajian laporan keuangan. Standar Akuntansi
Keuangan (SAK) merupakan hasil perumusan Komite Prinsipil Akuntansi Indonesia
pada tahun 1994 menggantikan Prinsip Akuntansi Indonesia tahun 1984. SAK di
Indonesia menrupakan terapan dari beberapa standard akuntansi yang ada seperti,
IAS,IFRS,ETAP,GAAP. Selain itu ada juga PSAK syariah dan juga SAP.</span></div>
<h4 style="margin-bottom: 9.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span style="color: #cccccc;"><span lang="EN-US" style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; font-style: normal; line-height: 115%;">Pengertian</span><span lang="EN-US" style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 115%;"> IFRS</span></span></h4>
<div style="line-height: 115%; margin-bottom: 22.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="font-family: "century gothic" , "sans-serif";">IFRS (</span><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "century gothic" , "sans-serif"; mso-fareast-language: IN;">International Financial Reporting Standards</span></i><span lang="EN-US" style="font-family: "century gothic" , "sans-serif"; mso-fareast-language: IN;">) </span><span lang="EN-US" style="font-family: "century gothic" , "sans-serif";">merupakan
standar akuntansi internasional yang diterbitkan oleh International Accounting
Standard Board (IASB). Standar Akuntansi Internasional (International
Accounting Standards/IAS) disusun oleh empat organisasi utama dunia yaitu Badan
Standar Akuntansi Internasional (IASB), Komisi Masyarakat Eropa (EC),
Organisasi Internasional Pasar Modal (IOSOC), dan Federasi Akuntansi
Internasioanal (IFAC).</span></div>
<div style="line-height: 115%; margin-bottom: 22.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="font-family: "century gothic" , "sans-serif";">Badan Standar
Akuntansi Internasional (IASB) yang dahulu bernama Komisi Standar Akuntansi
Internasional (AISC), merupakan lembaga independen untuk menyusun standar
akuntansi. Organisasi ini memiliki tujuan mengembangkan dan mendorong
penggunaan standar akuntansi global yang berkualitas tinggi, dapat dipahami dan
dapat diperbandingkan.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">Penggunaan IFRS
sebagai standar akuntansi internasional semakin meningkat. Tercatat lebih dari
120 negara sudah melakukan konvergensi ke IFRS. Negara-negara lain juga mulai
mengadopsi secara bertahap untuk melakukan konvergensi maupun adopsi penuh
IFRS. Terdapat beberapa terminologi untuk menggambarkan tingkat implementasi
IFRS (Warsono, 2011), yaitu:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">Harmonisasi; standar nasional dan IFRS merupakan
dua standar yang berbeda tetapi terdapat kesepakatan untuk menjaga
keserasian antar keduanya.</span></li>
<li class="MsoNormal" style="mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">Adaptasi; standar nasional diusahakan
menyesuaikan diri dengan IFRS.</span></li>
<li class="MsoNormal" style="mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">Konvergensi; Standar nasional dan IFRS yang
berasal dari titik awal berbeda menuju satu standar yang memiliki
karakteristik umum yang dimiliki oleh kedua standar tersebut.</span></li>
<li class="MsoNormal" style="mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">Adopsi; standar nasional, kecuali jika sudah sama
dengan IFRS, ditinggalkan dan berpindah menuju IFRS sepenuhnya.</span></li>
</ol>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">Konvergensi
IFRS di Indonesia</span></b></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">Akuntansi di
Indonesia mulai berkembang semenjak adanya undang-undang tanam paksa
dihapuskan. Penghapusan tersebut membuka peluang pada perkembangan penanaman
modal pengusaha swasta Belanda.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">Pada awal
perkembangannya, akuntansi di Indonesia menganut sistem kontinental seperti
yang dianut Belanda saat itu. Sistem tersebut disebut juga dengan tata buku
(Soemarso, 1992). Sejak tahun 1950, akuntansi mulai berubah dan mengacu pada
sistem akuntansi yang dianut oleh Amerika, yaitu General Accepted Accounting
Principles (GAAP).</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">Kemudian pada
tahun 2008 pemerintah mencanangkan standar internasional, yaitu IFRS sebagai
standar akuntansi Indonesia yang baru dengan perkiraan penerapan secara penuh
akan terjadi pada tahun 2012.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">Pemerintah,
melalui Bapepam-LK dan Kementrian Keuangan sangat mendukung program konvergensi
PSAK ke IFRS karena hal tersebut dinilai sejalan dengan salah satu kesepakatan
pemimpin negara-negara yang tergabung dalam G20, yaitu menciptakan satu set
standar akuntansi berkualitas yang berlaku secara internasional.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">Konvergensi ini
pun merupakan salah satu rekomendasi dalam <i>Report on the Observance of
Standards and Codes on Accounting and Auditing</i> yang disusun oleh <i>assessor
</i>World Bank yang telah dilaksanakan sebagai bagian dari Financial Sector
Assessment Program (FSAP) (BAPEPAM LK, 2010).</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">Pengadopsian
standar akuntansi internasional kedalam standar akuntansi domestik bertujuan
menghasilkan laporan keuangan yang memiliki tingkat kredibilitas tinggi,
persyaratan akan item-item pengungkapan akan semakin tinggi sehingga nilai perusahaan
akan semakin tinggi pula. Manajemen akan memiliki tingkat akuntabilitas tinggi
dalam menjalankan perusahaan, laporan keuangan perusahaan menghasilkan
informasi yang lebih relevan dan akurat, dan laporan keuangan akan lebih dapat
diperbandingkan dan menghasilkan informasi yang valid untuk aktiva, hutang,
ekuitas, pendapatan dan beban perusahaan (Peterski, 2005).</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">Maka,
rekomendasi konvergensi IFRS kedalam PSAK seperti yang disampaikan berbagai
pihak memang beralasan. Saat ini PSAK sedang dalam proses konvergensi penuh
dengan IFRS. Oleh karena itu, seluruh penyusunan dan pengembangan PSAK kedepan
akan selalu mengacu pada IFRS.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">Dewan Standar
Akuntansi Keuangan (DSAK) membagi tingkat pengadopsian IFRS kedalam lima
tingkat, diantaranya:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="mso-list: l2 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><i><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">Full Adoption</span></i><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">, keadaan dimana suatu negara mengadopsi seluruh
standar IFRS dan menerjemahkan seluruh IFRS secara sama persis kedalam
bahasa negara tersebut.</span></li>
<li class="MsoNormal" style="mso-list: l2 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><i><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">Adopted</span></i><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">, dimana IFRS di suatu negara telah diadopsi namun menyesuaikan dengan
kondisi negara tersebut.</span></li>
<li class="MsoNormal" style="mso-list: l2 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><i><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">Piecemeal</span></i><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">, keadaan dimana suatu negara hanya mengadopsi sebagian besar nomor
IFRS, yaitu nomor standar tertentu dan paragraf tertentu saja.</span></li>
<li class="MsoNormal" style="mso-list: l2 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><i><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">Referenced (konvergence)</span></i><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">, dimana IFRS digunakan sebagai referensi.
Standar yang ada mengacu pada IFRS tertentu dengan bahasa dan paragraf
yang disusun sendiri oleh badan pembuat standar.</span></li>
<li class="MsoNormal" style="mso-list: l2 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><i><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">Not adopted at all</span></i><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">, dimana suatu negara sama sekali tidak
mengadopsi IFRS.</span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Tujuan IFRS</span></b><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Tujuan IFRS adalah memastikan
bahwa laporan keuangan dan laporan keuangan interim perusahaan untuk
periode-periode yang dimaksud dalam laporan keuangan tahunan, mengandung
informasi berkualitas tinggi yang:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level2 lfo3; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Transparan bagi para pengguna dan dapat
dibandingkan (<i>comparable</i>) sepanjang periode yang disajikan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level2 lfo3; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Menyediakan titik awal yang memadai
untuk akuntansi yang berdasarkan pada IFRS.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level2 lfo3; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Dapat dihasilkan dengan biaya yang
tidak melebihi manfaat untuk para pengguna.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level2 lfo3; text-align: justify; text-indent: -14.2pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Manfaat adopsi IFRS</span></b><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Harmonisasi standar akuntansi dan
pelaporan keuangan telah di anggap sebagai suatu hal yang mendesak yang harus
dilakukan oleh setiap negara termasuk Indonesia sebagai negara berkembang.
Menurut Marsini Purba dalm bukunya yang berjudul <i>“ International
Financial Reporting Standards”</i>, manfaat utama yang diperoleh dari
harmonisasi standar akuntansi dan pelaporan keuangan adalah adanya pemahaman
lebih baik atas laporan keuangan oleh pengguna laporan keuangan yang berasal
dari berbagai negara. Hal ini memudahkan perusahaan menjual sahamnya secara
lintas negara atau lintas pasar modal. Selain itu memberikan efisiensi dalam
penyusunan laporan keuangan yang menghabiskan banyak dana dan sumber dana
setiap tahunnya dan juga dapat menambah kepercayaan investor asing terhadap
laporan keuangan perusahaan-perusahaan nasional.</span><span lang="EN-US" style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Membuat perubahan ke IFRS, artinya
mengadopsi bahasa pelaporan global, yang akan membuat perusahaan dimengerti
oleh <i>global market</i> (pasar dunia). <i>The</i> <i>Big-4
Accounting Firm</i> mengatakan bahwa banyak dari perusahaan-perusahaan
yang telah mengadopsi IFRS mengalami kemajuan yang signifikan dalam rangka
memenuhi maksud mereka memasuki pasar modal dunia. Dengan Indonesia mengadopsi
penuh IFRS, laporan keuangan yang dibuat berdasarkan PSAK tidak memerlukan
rekonsiliasi signifikan dengan laporan keuangan berdasarkan IFRS. Adopsi penuh
IFRS diharapkan memberi manfaat:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -20.7pt;">
<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">1. Memudahkan
pemahaman atas laporan keuangan dengan menggunakan SAK yang dikenal secara internasional.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -20.7pt;">
<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">2. Meningkatkan
arus investasi global.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -20.7pt;">
<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">3. Menurunkan
biaya modal melalui pasar modal global dan menciptakan efisiensi penyusunan
laporan keuangan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<br />
<br />
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">P</span><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">erkembangan
konvergensi PSAK ke IFRS sampai dengan saat ini:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">PSAK/ISAK
yang berlaku efektif 2008 -2010</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"></span></b></div>
<div align="center">
<table border="1" cellpadding="0" cellspacing="0" class="LightGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black 1.0pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed; mso-yfti-tbllook: 1184; width: 684px;">
<tbody>
<tr style="height: 14.85pt; mso-yfti-firstrow: yes; mso-yfti-irow: -1;">
<td style="border-bottom: solid black 2.25pt; border: solid black 1.0pt; height: 14.85pt; mso-border-bottom-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.75pt;" width="45"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 5; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">No</span></b></div>
</td>
<td style="border-bottom: solid black 2.25pt; border-left: none; border-right: solid black 1.0pt; border-top: solid black 1.0pt; height: 14.85pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 262.2pt;" width="350"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 1; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK/ISAK</span></b></div>
</td>
<td style="border-bottom: solid black 2.25pt; border-left: none; border-right: solid black 1.0pt; border-top: solid black 1.0pt; height: 14.85pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.7pt;" width="100"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 1; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Ref</span></b></div>
</td>
<td style="border-bottom: solid black 2.25pt; border-left: none; border-right: solid black 1.0pt; border-top: solid black 1.0pt; height: 14.85pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.45pt;" width="89"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 1; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Issued</span></b></div>
</td>
<td style="border-bottom: solid black 2.25pt; border-left: none; border-right: solid black 1.0pt; border-top: solid black 1.0pt; height: 14.85pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 75.9pt;" width="101"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 1; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Effective Date</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 0;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.75pt;" width="45"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">1</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 262.2pt;" valign="top" width="350"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
13 Properti Investasi</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.7pt;" width="100"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS 40</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.45pt;" width="89"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2007</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 75.9pt;" width="101"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">1-Jan-08</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.75pt;" width="45"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 262.2pt;" valign="top" width="350"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
16 Aset Tetap</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.7pt;" width="100"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: center;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS 16</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.45pt;" width="89"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: center;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2007</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 75.9pt;" width="101"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: center;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">1-Jan-08</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.75pt;" width="45"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">3</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 262.2pt;" valign="top" width="350"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
30 Sewa</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.7pt;" width="100"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS 17</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.45pt;" width="89"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2007</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 75.9pt;" width="101"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">1-Jan-08</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.75pt;" width="45"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">4</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 262.2pt;" valign="top" width="350"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
14 Persediaan</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.7pt;" width="100"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: center;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS 2</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.45pt;" width="89"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: center;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2008</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 75.9pt;" width="101"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: center;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">1-Jan-09</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.75pt;" width="45"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">5</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 262.2pt;" valign="top" width="350"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
26 Biaya Pinjaman</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.7pt;" width="100"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS 23</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.45pt;" width="89"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2008</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 75.9pt;" width="101"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">1-Jan-10</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.75pt;" width="45"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">6</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 262.2pt;" valign="top" width="350"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
50 Instrumen Keuangan: Penyajian dan Pengungkapan</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.7pt;" width="100"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: center;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS 32</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.45pt;" width="89"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: center;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2006</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 75.9pt;" width="101"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: center;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">1-Jan-10</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.75pt;" width="45"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">7</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 262.2pt;" valign="top" width="350"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
55 Instrumen Keuangan: Pengakuan dan Pengukuran</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.7pt;" width="100"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS 39</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.45pt;" width="89"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2006</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 75.9pt;" width="101"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">1-Jan-10</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.75pt;" width="45"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">8</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 262.2pt;" valign="top" width="350"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">ISAK
8 Penentuan Apakah Suatu Perjanjian Mengandung Suatu Sewa dan Pembahasan
Lebih Lanjut Ketentuan Transisi</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.7pt;" width="100"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: center;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IFRIC 4</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 66.45pt;" width="89"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: center;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2007</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 75.9pt;" width="101"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: center;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Sep-10</span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">PPSAK
(Pencabutan Pernyataan Standar Akuntansi Keuangan)/ISAK yang berlaku efektif
2008 -2010</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"></span></b></div>
<div align="center">
<table border="1" cellpadding="0" cellspacing="0" class="LightGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black 1.0pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 607px;">
<tbody>
<tr style="height: 20.15pt; mso-yfti-firstrow: yes; mso-yfti-irow: -1;">
<td style="border-bottom: solid black 2.25pt; border: solid black 1.0pt; height: 20.15pt; mso-border-bottom-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.7pt;" valign="top" width="45"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 5; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">No<span style="mso-bidi-font-weight: bold;"></span></span></b></div>
</td>
<td colspan="2" style="border-bottom: solid black 2.25pt; border-left: none; border-right: solid black 1.0pt; border-top: solid black 1.0pt; height: 20.15pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 279.45pt;" valign="top" width="373"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 1; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK/ISAK<span style="mso-bidi-font-weight: bold;"></span></span></b></div>
</td>
<td style="border-bottom: solid black 2.25pt; border-left: none; border-right: solid black 1.0pt; border-top: solid black 1.0pt; height: 20.15pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.2pt;" valign="top" width="78"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 1; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Issued<span style="mso-bidi-font-weight: bold;"></span></span></b></div>
</td>
<td style="border-bottom: solid black 2.25pt; border-left: none; border-right: solid black 1.0pt; border-top: solid black 1.0pt; height: 20.15pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 84.1pt;" valign="top" width="112"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 1; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Effective
Date<span style="mso-bidi-font-weight: bold;"></span></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 0;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.7pt;" width="45"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">1</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 100.7pt;" width="134"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PPSAK No.1</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 178.75pt;" valign="top" width="238"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Pencabutan:<br />
PSAK 32: Akuntansi Kehutanan<br />
PSAK 35: Akuntansi Pendapatan Jasa Telekomunikasi<br />
PSAK 37: Akuntansi Penyelenggaraan Jalan Tol</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.2pt;" width="78"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2009</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 84.1pt;" width="112"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">1-Jan-10</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.7pt;" width="45"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 100.7pt;" width="134"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: center;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PPSAK No.2</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 178.75pt;" valign="top" width="238"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Pencabutan:<br />
PSAK 41: Akuntansi Waran<br />
PSAK 43: Akuntansi Anjak Piutang</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.2pt;" width="78"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: center;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2009</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 84.1pt;" width="112"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: center;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">1-Jan-10</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.7pt;" width="45"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">3</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 100.7pt;" width="134"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PPSAK No.3</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 178.75pt;" valign="top" width="238"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Pencabutan:<br />
PSAK 54: Akuntansi Restrukturisasi Utang Piutang Bermasalah</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.2pt;" width="78"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2009</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 84.1pt;" width="112"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">1-Jan-10</span></span></div>
</td>
</tr>
<tr style="height: 58.05pt; mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; height: 58.05pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.7pt;" width="45"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">4</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 58.05pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 100.7pt;" width="134"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: center;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PPSAK No.4</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 58.05pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 178.75pt;" valign="top" width="238"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Pencabutan:<br />
PSAK 31: Akuntansi Perbankan<br />
PSAK 43: Akuntansi Perusahaan Efek</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 58.05pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.2pt;" width="78"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: center;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2009</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 58.05pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 84.1pt;" width="112"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: center;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">1-Jan-10</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.7pt;" width="45"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">5</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 100.7pt;" width="134"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PPSAK No.5</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 178.75pt;" valign="top" width="238"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Pencabutan:<br />
ISAK 06: Interpretasi</span><span style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> </span><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">atas Par.12 dan
16 PSAK 55 (1999) Tentang Instrumen Derivatif Melekat pada Kontrak dalam Mata
Uang Asing</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.2pt;" width="78"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2009</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 84.1pt;" width="112"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">1-Jan-10</span></span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">PSAK
yang berlaku efektif per 1 Januari 2011</span></b></div>
<div align="center">
<table border="1" cellpadding="0" cellspacing="0" class="LightGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black 1.0pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 603px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: -1;">
<td style="border-bottom: solid black 2.25pt; border: solid black 1.0pt; mso-border-bottom-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.2pt;" valign="top" width="34"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 5; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">No<span style="mso-bidi-font-weight: bold;"></span></span></b></div>
</td>
<td style="border-bottom: solid black 2.25pt; border-left: none; border-right: solid black 1.0pt; border-top: solid black 1.0pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 225.2pt;" valign="top" width="300"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 1; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK<span style="mso-bidi-font-weight: bold;"></span></span></b></div>
</td>
<td style="border-bottom: solid black 2.25pt; border-left: none; border-right: solid black 1.0pt; border-top: solid black 1.0pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 201.55pt;" valign="top" width="269"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 1; tab-stops: 89.25pt center 104.45pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span>Ref<span style="mso-bidi-font-weight: bold;"></span></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 0;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.2pt;" width="34"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">1</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 225.2pt;" valign="top" width="300"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
1<br />
Penyajian Laporan Keuangan</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 201.55pt;" valign="top" width="269"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS
1<br />
Presentation of Financial Statement</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.2pt;" width="34"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 225.2pt;" valign="top" width="300"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
2<br />
Laporan Arus Kas</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 201.55pt;" valign="top" width="269"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS
7<br />
Statement of Cash Flow</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.2pt;" width="34"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">3</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 225.2pt;" valign="top" width="300"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
3<br />
Laporan Keuangan Interim</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 201.55pt;" valign="top" width="269"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS
34<br />
Interim Financial Reporting</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.2pt;" width="34"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">4</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 225.2pt;" valign="top" width="300"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
4<br />
Laporan Keuangan Konsolidasian dan Laporan Keuangan Tersendiri</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 201.55pt;" valign="top" width="269"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS
27<br />
Consolidated and Separated Financial Statement</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.2pt;" width="34"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">5</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 225.2pt;" valign="top" width="300"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
5<br />
Segen Operasi</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 201.55pt;" valign="top" width="269"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IFRS
8<br />
Segment Reporting</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.2pt;" width="34"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">6</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 225.2pt;" valign="top" width="300"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
7<br />
Pengungkapan Pihak-pihak yang Berelasi</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 201.55pt;" valign="top" width="269"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS
24<br />
Related Party Disclosures</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.2pt;" width="34"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">7</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 225.2pt;" valign="top" width="300"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
12<br />
Bagian Partisipasi Dalam Ventura Bersama</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 201.55pt;" valign="top" width="269"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS
31 </span></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Interest
in Joint Ventures</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.2pt;" width="34"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">8</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 225.2pt;" valign="top" width="300"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
15<br />
Investasi Pada Entitas Asosiasi</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 201.55pt;" valign="top" width="269"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS
28<br />
Investment in Associates</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.2pt;" width="34"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">9</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 225.2pt;" valign="top" width="300"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
19<br />
Aset Tak Berwujud</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 201.55pt;" valign="top" width="269"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS
38<br />
Intangible Assets</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.2pt;" width="34"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">10</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 225.2pt;" valign="top" width="300"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
22<br />
Kombinasi Bisnis</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 201.55pt;" valign="top" width="269"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IFRS
3<br />
Business Combination</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.2pt;" width="34"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">11</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 225.2pt;" valign="top" width="300"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
23<br />
Pendapatan</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 201.55pt;" valign="top" width="269"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS
18<br />
Revenue</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.2pt;" width="34"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">12</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 225.2pt;" valign="top" width="300"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
25<br />
Kebijakan Akuntansi, Perubahan Estimasi Akuntansi & Kesalahan</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 201.55pt;" valign="top" width="269"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS
8<br />
Accounting Policies, Change in Accounting Estimated and Errors</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.2pt;" width="34"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">13</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 225.2pt;" valign="top" width="300"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
48<br />
Penurunan Nilai Aset</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 201.55pt;" valign="top" width="269"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS
36<br />
Impairment of Assets</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.2pt;" width="34"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">14</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 225.2pt;" valign="top" width="300"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
57<br />
Provisi, Liabilitas Kontijensi & Aset Kontijensi</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 201.55pt;" valign="top" width="269"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS
37<br />
Provisions, Contingent Liabilities</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14; mso-yfti-lastrow: yes;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 25.2pt;" width="34"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">15</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 225.2pt;" valign="top" width="300"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
58<br />
Aset Tidak Lancar yang Dimiliki untuk Dijual & Operasi yang Dihentikan</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 201.55pt;" valign="top" width="269"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IFRS
5<br />
Non-current Assets Held for sale and Discontinued Operations</span></span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">ISAK
yang berlaku efektif per 1 Januari 2011</span></b></div>
<div align="center">
<table border="1" cellpadding="0" cellspacing="0" class="LightGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black 1.0pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 628px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: -1;">
<td style="border-bottom: solid black 2.25pt; border: solid black 1.0pt; mso-border-bottom-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 5; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">No<span style="mso-bidi-font-weight: bold;"></span></span></b></div>
</td>
<td style="border-bottom: solid black 2.25pt; border-left: none; border-right: solid black 1.0pt; border-top: solid black 1.0pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 234.0pt;" width="312"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 1; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">ISAK<span style="mso-bidi-font-weight: bold;"></span></span></b></div>
</td>
<td style="border-bottom: solid black 2.25pt; border-left: none; border-right: solid black 1.0pt; border-top: solid black 1.0pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 228.0pt;" width="304"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 1; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Ref<span style="mso-bidi-font-weight: bold;"></span></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 0;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">1</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 234.0pt;" valign="top" width="312"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">ISAK
7<br />
Konsoliasi Entitas Bertujuan Khusus</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 228.0pt;" valign="top" width="304"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">SIC
12<br />
Consolidation – Special Purposes Entities</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 234.0pt;" valign="top" width="312"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">ISAK
9<br />
Perubahan Atas Liabilitas Purna Operasi, Liabilitas Restorasi &
Liabilitas Serupa</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 228.0pt;" valign="top" width="304"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IFRIC
1<br />
Change in Existing Decommissioning, Restoration and Similar Liabilities</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">3</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 234.0pt;" valign="top" width="312"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">ISAK
10<br />
Program Loyalitas Pelanggan</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 228.0pt;" valign="top" width="304"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IFRIC
13<br />
Customer Loyalty Programs</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">4</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 234.0pt;" valign="top" width="312"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">ISAK
11<br />
Distribusi Aset Non Kas Kepada Pemilik</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 228.0pt;" valign="top" width="304"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IFRIC
17<br />
Distributions of Non-Cash Assets to Owners</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">5</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 234.0pt;" valign="top" width="312"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">ISAK
12<br />
Pengendalian Bersama Entitas: Kontribusi Nonmoneter oleh Venturer</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 228.0pt;" valign="top" width="304"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">SIC
13<br />
Jointly Controlled Entities – Non Monetary Contributions by Venturers</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.0pt;" width="28"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">6</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 234.0pt;" valign="top" width="312"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">ISAK
14<br />
Aset Tak Berwujud: Biaya Situs Web</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 228.0pt;" valign="top" width="304"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">SIC
32<br />
Intangible Assets – Web Site Costs</span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">PSAK
yang berlaku efektif per 1 Januari 2012</span></b></div>
<div align="center">
<table border="1" cellpadding="0" cellspacing="0" class="LightGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black 1.0pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 603px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: -1;">
<td style="border-bottom: solid black 2.25pt; border: solid black 1.0pt; mso-border-bottom-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 5; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">No<span style="mso-bidi-font-weight: bold;"></span></span></b></div>
</td>
<td style="border-bottom: solid black 2.25pt; border-left: none; border-right: solid black 1.0pt; border-top: solid black 1.0pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.15pt;" width="280"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 1; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK<span style="mso-bidi-font-weight: bold;"></span></span></b></div>
</td>
<td style="border-bottom: solid black 2.25pt; border-left: none; border-right: solid black 1.0pt; border-top: solid black 1.0pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 215.05pt;" width="287"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 1; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Ref<span style="mso-bidi-font-weight: bold;"></span></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 0;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">1</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.15pt;" valign="top" width="280"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
8<br />
Peristiwa Setelah Tanggal Neraca</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 215.05pt;" valign="top" width="287"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS
10<br />
Event After Balance Sheet Date</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.15pt;" valign="top" width="280"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
10<br />
Pengaruh Perubahan Nilai Tukar Valuta Asing</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 215.05pt;" valign="top" width="287"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS
21<br />
The Effect of Change in Foreign Exchange Rates</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">3</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.15pt;" valign="top" width="280"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
34<br />
Akuntansi Kontrak Konstruksi</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 215.05pt;" valign="top" width="287"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS
11<br />
Construction Contact</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">4</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.15pt;" valign="top" width="280"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
46<br />
Akuntansi Pajak Penghasilan</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 215.05pt;" valign="top" width="287"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS
12<br />
Income Taxes</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">5</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.15pt;" valign="top" width="280"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
24<br />
Imbalan Kerja</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 215.05pt;" valign="top" width="287"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS
19<br />
Employee Benefit</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">6</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.15pt;" valign="top" width="280"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
18<br />
Akuntansi dan Pelaporan Program Manfaat Purnakarya</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 215.05pt;" valign="top" width="287"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS
26<br />
Accounting and Reporting by Retirement Benefit Plans</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">7</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.15pt;" valign="top" width="280"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
56<br />
Laba per Saham</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 215.05pt;" valign="top" width="287"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS
33<br />
Earnings per Share</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">8</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.15pt;" valign="top" width="280"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
53<br />
Pembayaran Berbasis Saham</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 215.05pt;" valign="top" width="287"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IFRS
2<br />
Share-based payment</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">9</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.15pt;" valign="top" width="280"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
28<br />
Akuntansi Akuntansi Kerugian</span></span></div>
</td>
<td rowspan="2" style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 215.05pt;" valign="top" width="287"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IFRS
4<br />
Insurance Contract</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">10</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.15pt;" valign="top" width="280"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
36<br />
Akuntansi Akuntansi Jiwa</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">11</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.15pt;" valign="top" width="280"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
29<br />
Akuntansi Minyak dan Gas Bumi</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 215.05pt;" valign="top" width="287"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IFRS
6<br />
Exploration for and Evaluation of Mineral Resources</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">12</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.15pt;" valign="top" width="280"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">New
PSAK (ED PSAK 60)</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 215.05pt;" valign="top" width="287"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IFRS
7<br />
Financial Instrument: Disclosure</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">13</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.15pt;" valign="top" width="280"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">New
PSAK (ED PSAK 61)</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 215.05pt;" valign="top" width="287"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS
20<br />
Accounting for Government Grants and Disclosure of Government Grant</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">14</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.15pt;" valign="top" width="280"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">New
PSAK (ED PSAK 63)</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 215.05pt;" valign="top" width="287"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS
29<br />
Financial Reporting in Hyper Inflationary</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14; mso-yfti-lastrow: yes;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">15</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 210.15pt;" valign="top" width="280"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">New
PSAK</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 215.05pt;" valign="top" width="287"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IAS
41<br />
Agriculture</span></span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">ISAK
yang berlaku efektif per 1 Januari 2012</span></b></div>
<div align="center">
<table border="1" cellpadding="0" cellspacing="0" class="LightGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black 1.0pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 562px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: -1;">
<td style="border-bottom: solid black 2.25pt; border: solid black 1.0pt; mso-border-bottom-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 5; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">No<span style="mso-bidi-font-weight: bold;"></span></span></b></div>
</td>
<td style="border-bottom: solid black 2.25pt; border-left: none; border-right: solid black 1.0pt; border-top: solid black 1.0pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 203.35pt;" width="271"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 1; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK<span style="mso-bidi-font-weight: bold;"></span></span></b></div>
</td>
<td style="border-bottom: solid black 2.25pt; border-left: none; border-right: solid black 1.0pt; border-top: solid black 1.0pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.75pt;" width="256"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 1; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Ref<span style="mso-bidi-font-weight: bold;"></span></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 0;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">1</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 203.35pt;" valign="top" width="271"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">ISAK
13<br />
Lindung Nilai Investasi Neto dalam Kegiatan Usaha Luar Negeri</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.75pt;" valign="top" width="256"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IFRIC
16<br />
Hedges of Net Investment in a Foreign Operation</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 203.35pt;" valign="top" width="271"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">ED
ISAK 16<br />
Perjanjian Konsesi Jasa</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.75pt;" valign="top" width="256"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IFRIC
12<br />
Service Concession Arrangements</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">3</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 203.35pt;" valign="top" width="271"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">ED
ISAK 15<br />
PSAK 24 – Batas Aset Imbalan Pasti, Persyaratan Pendanaan Minimum dan
Interaksinya</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.75pt;" valign="top" width="256"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IFRIC
14<br />
IAS 19 – The Limit on a Defined benefit Asset, Minimum Funding Requirement
and their Interaction</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">4</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 203.35pt;" valign="top" width="271"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">ED
ISAK 17<br />
Laporan keuangan Interim dan penurunan Nilai</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.75pt;" valign="top" width="256"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IFRIC
10<br />
Interim Financial Reporting and Impairment</span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">PSAK
akan dicabut, dikaji dan direvisi berlaku efektif per 1 Januari 2012</span></b></div>
<div align="center">
<table border="1" cellpadding="0" cellspacing="0" class="LightGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black 1.0pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 659px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: -1;">
<td style="border-bottom: solid black 2.25pt; border: solid black 1.0pt; mso-border-bottom-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 5; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">No<span style="mso-bidi-font-weight: bold;"></span></span></b></div>
</td>
<td style="border-bottom: solid black 2.25pt; border-left: none; border-right: solid black 1.0pt; border-top: solid black 1.0pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 248.05pt;" width="331"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 1; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK<span style="mso-bidi-font-weight: bold;"></span></span></b></div>
</td>
<td style="border-bottom: solid black 2.25pt; border-left: none; border-right: solid black 1.0pt; border-top: solid black 1.0pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 219.7pt;" width="293"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 1; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Ref<span style="mso-bidi-font-weight: bold;"></span></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 0;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">1</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 248.05pt;" valign="top" width="331"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
21 Ekuitas</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 219.7pt;" valign="top" width="293"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Akan
dicabut</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 248.05pt;" valign="top" width="331"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
27 Akuntansi Koperasi</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 219.7pt;" valign="top" width="293"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Akan
dicabut</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">3</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 248.05pt;" valign="top" width="331"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
38 Restrukturisasi Entitas Sepengendali</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 219.7pt;" valign="top" width="293"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Masih
dikaji</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">4</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 248.05pt;" valign="top" width="331"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
44 Aktivitas pengembangan Real Estat</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 219.7pt;" valign="top" width="293"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Masih
dikaji, kemungkinan diganti IFRIC 15</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">5</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 248.05pt;" valign="top" width="331"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
51 Kuasi Reorganisasi</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 219.7pt;" valign="top" width="293"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Masih
dikaji</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">6</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 248.05pt;" valign="top" width="331"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
45 Akuntansi Entitas Nirlaba</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 219.7pt;" valign="top" width="293"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Direvisi</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="background: silver; border-top: none; border: solid black 1.0pt; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: white;"><b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">7</span></b></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 248.05pt;" valign="top" width="331"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
47 Akuntansi Tanah</span></span></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 219.7pt;" valign="top" width="293"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: white;"><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Masih
dikaji</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" width="36"><div align="center" class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 132; text-align: center;">
<b><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">8</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 248.05pt;" valign="top" width="331"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PSAK
39 Akuntansi Kerjasama Operasi</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-bottom-themecolor: text1; mso-border-left-alt: solid black 1.0pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black 1.0pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 219.7pt;" valign="top" width="293"><div class="MsoNormalCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Masih
dikaji</span></div>
</td>
</tr>
</tbody></table>
</div>
<div style="line-height: 115%; margin-bottom: 22.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify; vertical-align: baseline;">
<br /></div>
<div style="margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="font-family: "century gothic" , "sans-serif";">SUMBER
:</span></div>
<div style="margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify; vertical-align: baseline;">
<br /></div>
<div style="text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="font-family: "century gothic" , "sans-serif";"><a href="https://akuntansiterapan.com/2011/01/06/perkembangan-konvergensi-psak-ke-ifrs/" rel="nofollow" target="_blank">https://akuntansiterapan.com/2011/01/06/perkembangan-konvergensi-psak-ke-ifrs/</a></span></div>
<div style="text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="font-family: "century gothic" , "sans-serif";"><a href="https://www.selasar.com/ekonomi/konvergensi-ifrs-meningkatkan-investasi-di-indonesia" rel="nofollow" target="_blank">https://www.selasar.com/ekonomi/konvergensi-ifrs-meningkatkan-investasi-di-indonesia</a></span></div>
<div style="text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="font-family: "century gothic" , "sans-serif";"><a href="http://mengenalekonomi.blogspot.co.id/2014/10/standar-akuntansi-keuangan-dan.html" rel="nofollow" target="_blank">http://mengenalekonomi.blogspot.co.id/2014/10/standar-akuntansi-keuangan-dan.html</a></span></div>
<div style="text-align: justify; vertical-align: baseline;">
<span lang="EN-US" style="font-family: "century gothic" , "sans-serif";"><a href="http://tommy_kuncara.staff.gunadarma.ac.id/" rel="nofollow" target="_blank">http://tommy_kuncara.staff.gunadarma.ac.id</a></span></div>
Anonymoushttp://www.blogger.com/profile/13165168688937906269noreply@blogger.com0tag:blogger.com,1999:blog-2806204010109548070.post-68593697404005344992016-06-01T23:24:00.004+07:002016-06-01T23:38:17.306+07:00Panama Papers<!--[if gte mso 9]><xml>
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<span style="color: #cccccc;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; font-size: 16pt; line-height: 115%;"></span></i></b></span><span style="color: #cccccc;"><span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; font-size: 12pt; line-height: 115%;"></span><span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; font-size: 12pt; line-height: 115%;">K</span><span style="font-family: "Century Gothic","sans-serif"; font-size: 12pt; line-height: 115%;">onsorsium
Jurnalis Investigasi Internasional (ICIJ) mempublikasikan bocoran dokumen
rahasia mengenai skandal Panama Paper, yakni sebuah skandal mengenai dunia <i>offshore
</i>atau dunia tanpa pajak kerja. Publik dunia terhenyak mendengarnya lantaran skandal
tersebut disebut-sebut menyebabkan kerugian sangat besar bagi banyak negara.</span></span></div>
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<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg0FIQ776cUQShtZI2QtyGJVnO3w6KrkYP55Kkbjkrr9gAj3RVUsu72QxZuwG6dLsUC14LosDKHlG9_uFy1bCJ1VNcgAfaH1TNdnX6R9mOPkseLDnXLsceUehynJKL4YSP55FJgGOMt_RE/s1600/panama-papers1.jpg" imageanchor="1" style="clear: right; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" height="226" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg0FIQ776cUQShtZI2QtyGJVnO3w6KrkYP55Kkbjkrr9gAj3RVUsu72QxZuwG6dLsUC14LosDKHlG9_uFy1bCJ1VNcgAfaH1TNdnX6R9mOPkseLDnXLsceUehynJKL4YSP55FJgGOMt_RE/s320/panama-papers1.jpg" width="320" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><a href="https://www.google.co.id/imgres?imgurl=http%3A%2F%2Fwww.globalresearch.ca%2Fwp-content%2Fuploads%2F2016%2F05%2Fpanama-papers.jpg&imgrefurl=http%3A%2F%2Fwww.globalresearch.ca%2Fselective-leaks-of-the-panama-papers-create-huge-blackmail-potential-smear-people-the-u-s-dislikes%2F5518635&docid=d8jEr0D-HgTsnM&tbnid=JUSlxH_3yNA2pM%3A&w=960&h=678&bih=669&biw=1366&ved=0ahUKEwic26vtm4fNAhUJQo8KHaJmD4IQMwgpKA4wDg&iact=mrc&uact=8" rel="nofollow" target="_blank">Sumber</a></td></tr>
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<span style="color: #cccccc;"><i><span style="font-family: "Century Gothic","sans-serif";">Panama
Papers</span></i><span style="font-family: "Century Gothic","sans-serif";"> (terjemahan bebas: <span style="mso-bidi-font-weight: bold;">Dokumen
Panama</span>) adalah kumpulan 11,5 juta dokumen rahasia yang dibuat oleh
penyedia jasa perusahaan asal Panama, <span style="text-decoration: none;">Mossack Fonseca</span>.
Dokumen ini berisi informasi rinci mengenai lebih dari 214.000 perusahaan <span style="text-decoration: none;">luar negeri</span>,
termasuk identitas pemegang saham dan direkturnya. Dokumen tersebut
mencantumkan nama pemimpin lima negara </span><span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">yaitu </span><span style="font-family: "Century Gothic","sans-serif";"><span style="text-decoration: none;">Argentina</span>,
<span style="text-decoration: none;">Islandia</span>,
<span style="text-decoration: none;">Arab Saudi</span>,
<span style="text-decoration: none;">Ukraina</span>,
dan <span style="text-decoration: none;">Uni Emirat Arab</span></span><span style="font-family: "Century Gothic","sans-serif";"> </span><span style="font-family: "Century Gothic","sans-serif";">serta pejabat
pemerintahan, kerabat dekat, dan teman dekat sejumlah kepala pemerintahan
sekitar 40 negara lainnya, termasuk <span style="text-decoration: none;">Brasil</span>, <span style="text-decoration: none;">Cina</span>, <span style="text-decoration: none;">Perancis</span>,
<span style="text-decoration: none;">India</span>, <span style="text-decoration: none;">Malaysia</span>,
<span style="text-decoration: none;">Meksiko</span>,
Malta, Pakistan, Rusia, Afrika Selatan, Spanyol, Suriah, dan <span style="text-decoration: none;">Britania Raya</span>.
Sementara Amerika Serikat tidak ada karena Amerika Serikat sendiri memiliki
beberapa negara bagian yang sudah dianggap sebagai surga pajak seperti
Delaware, Nevada, dan Kepulauan Virgin. </span></span></div>
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<br /></div>
<span style="color: #cccccc;">
</span><div style="line-height: 115%; text-align: justify;">
<span style="color: #cccccc;"><span style="font-family: "Century Gothic","sans-serif";">Rentang waktu dokumen ini dapat ditelusuri hingga tahun 1970-an.
Dokumen berukuran 2,6 <span style="text-decoration: none;">terabita</span> ini diberikan oleh seorang sumber anonim kepada <i><span style="text-decoration: none;">Süddeutsche Zeitung</span></i> pada bulan Agustus 2015
dan <span style="text-decoration: none;">International
Consortium of Investigative Journalists</span> (ICIJ). Dokumen bocoran ini
kemudian disebarkan kepada dan dianalisis oleh kurang lebih 400 wartawan di 107
organisasi media di lebih dari 80 negara. Laporan berita pertama berdasarkan
dokumen ini bersama 149 berkas dokumennya</span><sup id="cite_ref-6"><span style="font-family: "Century Gothic","sans-serif";"> </span></sup><span style="font-family: "Century Gothic","sans-serif";">diterbitkan pada tanggal 3 April 2016</span><span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">.</span></span></div>
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<br /></div>
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</span><div style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #cccccc;"><span style="font-family: "Century Gothic","sans-serif";">Selama hampir empat dekade lamanya, sebanyak lebih dari 11 juta
dokumen <i>offshore </i>terhubung oleh Mossack Fonseca, sebuah firma hukum
internasional yang berbasis di Panama. ICIJ menyebut bahwa firma ini melayani
pembentukan perusahaan bodong dan pengelabuan pajak bagi banyak institusi
bisnis global. ICIJ juga melaporkan bahwa pada audit 2015 lalu, Mossack Fonseca
diketahui menyimpan rahasia 204 nama institusi bisnis terkemuka dunia dari
lebih 14.000 perusahaan yang terdaftar di Seychelles, sebuah kepulauan kecil di
Samudera Hindia yang terkenal sebagai surga pajak. Kumpulan dokumen tersebut
tidak sepenuhnya mengindikasikan aktivitas ilegal. Namun, faktanya memang para
perusahaan bodong dan akun fiktif tersebut dapat menjadi topeng untuk
menyembunyikan transaksi dan kepemilikan finansial tertentu. Bocoran dokumen
tersebut menyebut 12 nama pemimpin dunia (sekarang dan mantan), serta 128
politisi dunia dan beberapa figur publik terkenal. Selain Putin dan petinggi
FIFA, skandal Panama Paper juga menyebut keterlibatan Perdana Menteri Islandia
melalui akun milik istrinya. Pusat pemerintahan Rusia, Kremlin, aktif menampik
tudingan tersebut dengan 'alasan' menggangu rencananya tampilnya Putin pada
pemilu mendatang Sementara itu, FIFA berkomentar bahwa skandal Panama Paper adalah
hal yang konyol. Namun, beberapa negara seperti Inggris, Prancis, Australia,
dan Meksiko telah mengumumkan komando investigasi untuk membuktikan kebenaran
skandal tersebut.</span></span></div>
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<span style="color: #cccccc;"><b><span style="font-family: "Century Gothic","sans-serif"; font-size: 14pt; line-height: 115%;">Latar belakang</span></b></span></div>
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<span style="color: #cccccc;"><span style="font-family: "Century Gothic","sans-serif";"><span style="text-decoration: none;">Mossack Fonseca</span> adalah badan hukum dan penyedia
jasa perusahaan asal Panama yang didirikan tahun 1977 oleh <span style="text-decoration: none;">Jürgen Mossack</span>
dan <span style="text-decoration: none;">Ramón Fonseca</span>. Perusahaan ini menyediakan jasa
pembentukan perusahaan di negara lain, pengelolaan perusahaan luar negeri, dan
manajemen aset. Perusahaan ini memiliki lebih dari 500 karyawan di 40 negara.
Badan ini beroperasi atas nama lebih dari 300.000 perusahaan yang kebanyakan
terdaftar di Britania Raya atau <span style="text-decoration: none;">surga pajak</span> milik Britania.</span></span></div>
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<span style="color: #cccccc;"><span style="font-family: "Century Gothic","sans-serif";"> </span><span style="font-family: "Century Gothic","sans-serif";"> <span lang="EN-US"></span></span></span></div>
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</span><div style="line-height: 115%; text-align: justify;">
<span style="color: #cccccc;"><span style="font-family: "Century Gothic","sans-serif";">Mossack Fonseca bekerja sama dengan lembaga-lembaga keuangan
terbesar di dunia seperti <span style="text-decoration: none;">Deutsche Bank</span>, <span style="text-decoration: none;">HSBC</span>,
<span style="text-decoration: none;">Société Générale</span>, <span style="text-decoration: none;">Credit Suisse</span>,
<span style="text-decoration: none;">UBS</span>, dan <span style="text-decoration: none;">Commerzbank</span>.
Badan ini kadang membantu nasabah bank tersebut membangun struktur yang rumit
sehingga kolektor pajak dan penyidik sulit melacak arus uang dari satu tempat
ke tempat lain. Sebelum kebocoran Panama Papers, majalah <i>The Economist</i>
menyebut Mossack Fonseca sebagai pemimpin industri keuangan luar negeri
"penuh rahasia".</span><sup id="cite_ref-11"><span style="font-family: "Century Gothic","sans-serif";"> </span></sup><span style="font-family: "Century Gothic","sans-serif";">Walaupun begitu
Jaringan Keadilan Pajak (<i>Tax Justice Network</i>) asal Inggris saat
menerbitkan Indeks Kerahasiaan Finansial mengemukakan bahwa Panama merupakan
peringkat ke-13 sebagai surga pajak dibawah Swiss, Hong Kong, dan Amerika
Serikat.</span><span style="font-family: "Century Gothic","sans-serif";"> <span lang="EN-US"></span></span></span></div>
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<span style="color: #cccccc;"><span class="mw-headline"><span style="font-family: "Century Gothic","sans-serif"; font-size: 14pt; line-height: 115%;">Bocoran </span></span><span style="font-family: "Century Gothic","sans-serif"; font-size: 14pt; line-height: 115%;"></span></span></h2>
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<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjVuSBY7HmamlgUcQh79s6dGzxHqKMk1cqFIzMV_0ZyC2thZA_ctKYhRoUIwhojfWLLKnLxWzY8zILsLwwpCMxE1FgFBBnEDDfogJNFCv3NGVp4cbS3QVmHqJbKQyQ12DrbbYVrI9YvsMU/s1600/panama2.jpg" imageanchor="1" style="clear: left; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" height="212" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjVuSBY7HmamlgUcQh79s6dGzxHqKMk1cqFIzMV_0ZyC2thZA_ctKYhRoUIwhojfWLLKnLxWzY8zILsLwwpCMxE1FgFBBnEDDfogJNFCv3NGVp4cbS3QVmHqJbKQyQ12DrbbYVrI9YvsMU/s400/panama2.jpg" width="400" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><a href="https://www.google.co.id/imgres?imgurl=http%3A%2F%2Fwww.irishtimes.com%2Fpolopoly_fs%2F1.2595462.1459528014!%2Fimage%2Fimage.jpg_gen%2Fderivatives%2Fbox_620_330%2Fimage.jpg&imgrefurl=http%3A%2F%2Feoinhiggins.com%2Fno-us-names-in-panama-papers-leak-why-not%2F&docid=jjt-buBIRO1V8M&tbnid=Az2slYz8fUpfHM%3A&w=620&h=330&bih=669&biw=1366&ved=0ahUKEwic26vtm4fNAhUJQo8KHaJmD4IQMwhaKDUwNQ&iact=mrc&uact=8" rel="nofollow" target="_blank">Sumber</a></td></tr>
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<span style="color: #cccccc;"><span style="font-family: "Century Gothic","sans-serif";">Lebih dari satu tahun sebelum dokumen Panama dibocorkan, surat
kabar Jerman <i><span style="text-decoration: none;">Süddeutsche Zeitung</span></i> menerima dokumen
terkait Mossack Fonseca dari satu sumber anonim. Harian ini mulai menerima
material dalam jumlah besar; dalam kurun satu tahun, mereka memperoleh data
berukuran 2,6 <span style="text-decoration: none;">terabita</span>
berisi dokumen <span style="text-decoration: none;">Mossack Fonseca</span> tentang 214.488 perusahaan luar
negeri milik pejabat pemerintahan.</span><sup id="cite_ref-OCCRP_Giant_leak_28-0"><span style="font-family: "Century Gothic","sans-serif";"> </span></sup><span style="font-family: "Century Gothic","sans-serif";">Bocoran ini terdiri dari
11,5 juta dokumen yang dibuat antara tahun 1970-an dan akhir 2015 oleh
Mossack Fonseca.</span><span lang="EN-US" style="font-family: "Century Gothic","sans-serif";"></span></span></div>
<span style="color: #cccccc;">
</span><div style="line-height: 115%; text-align: justify;">
<br /></div>
<div style="line-height: 115%; text-align: justify;">
<span style="color: #cccccc;"><span style="font-family: "Century Gothic","sans-serif";">Para wartawan berkomunikasi dengan sumber lewat saluran terenkripsi
karena ia ingin identitasnya tidak diketahui:</span><sup id="cite_ref-ABC_anon_30-0"><span style="font-family: "Century Gothic","sans-serif";"> </span></sup><span style="font-family: "Century Gothic","sans-serif";">"Ada dua syarat. Nyawa saya terancam.
Obrolan kita harus terenkripsi. Kita tidak boleh bertemu sama sekali."
Wartawan <i>Süddeutsche Zeitung</i> Bastian Obermayer menyatakan bahwa
sumbernya memutuskan untuk membocorkan dokumen tersebut karena ia menganggap
Mossack Fonseca bertindak secara tidak etis. Menurutnya, "sumber mengira
bahwa kantor hukum di Panama ini membahayakan dunia, dan sumber ingin
mengakhirinya. Itu salah satu motivasinya."</span></span></div>
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<br /></div>
<span style="color: #cccccc;">
</span><div style="line-height: 115%; text-align: justify;">
<span style="color: #cccccc;"><span style="font-family: "Century Gothic","sans-serif";"><span style="text-decoration: none;">International
Consortium of Investigative Journalists</span> memimpin penelitian dan
peninjauan dokumen. Mereka mengerahkan wartawan dan staf <span style="text-decoration: none;">The Guardian</span>,
<span style="text-decoration: none;">BBC England</span>, <span style="text-decoration: none;">Le Monde</span>,
<span style="text-decoration: none;">SonntagsZeitung</span>, <span style="text-decoration: none;">Falter</span>, dan <span style="text-decoration: none;">La Nación</span> serta stasiun TV Jerman <span style="text-decoration: none;">Norddeutscher Rundfunk</span>
dan <span style="text-decoration: none;">Suddeutscher Rundfunk</span> dan
stasiun TV Austria <span style="text-decoration: none;">ORF</span>. Tim wartawan awalnya
bertemu di Munich, Lillehammer, London, dan Washington, D.C., untuk menyusun
penelitian mereka.</span><sup id="cite_ref-31"><span style="font-family: "Century Gothic","sans-serif";"> </span></sup><span style="font-family: "Century Gothic","sans-serif";">Datanya kemudian disebarkan dan
dianalisis oleh kurang lebih 400 wartawan di 107 organisasi media di lebih dari
80 negara</span><span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">.</span><span style="font-family: "Century Gothic","sans-serif";"> Setelah lebih dari satu tahun, laporan berita pertama berdasarkan
dokumen ini beserta 149 berkas dokumennya diterbitkan tanggal 3 April 2016</span><span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">. </span><span style="font-family: "Century Gothic","sans-serif";">Daftar lengkap perusahaan yang terlibat akan dirilis pada awal Mei
2016. </span></span></div>
<div style="line-height: 115%; text-align: justify;">
<br /></div>
<span style="color: #cccccc;">
</span><div style="line-height: 115%; text-align: justify;">
<span style="color: #cccccc;"><span style="font-family: "Century Gothic","sans-serif";">Ukuran dokumen yang dibocorkan ini mengalahkan <span style="text-decoration: none;">Wikileaks Cablegate</span>
(1,7 GB), <span style="text-decoration: none;">Offshore Leaks</span> (260 GB), <span style="text-decoration: none;">Lux Leaks</span> (4 GB), dan <span style="text-decoration: none;">Swiss Leaks</span> (3,3 GB).
Data bocoran ini terdiri dari surat elektronik, berkas PDF, foto, dan berkas
pangkalan data internal Mossack Fonseca. Semua data diterbitkan mulai tahun
1970-an sampai musim semi 2016. Panama Papers mencantumkan nama 214.000
perusahaan. Terdapat folder untuk setiap perusahaan cangkang (<i>shell company</i>)
yang berisi surel, kontrak, transkrip, dan dokumen pindaianBocoran ini terdiri
dari 4.804.618 surel, 3.047.306 berkas format pangkalan data, 2.154.264 PDF,
1.117.026 foto, 320.166 berkas teks, dan 2.242 berkas berformat lain</span><span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">.</span></span></div>
<div style="line-height: 115%; text-align: justify;">
<br /></div>
<span style="color: #cccccc;">
</span><div style="line-height: 115%; text-align: justify;">
<span style="color: #cccccc;"><span style="font-family: "Century Gothic","sans-serif";">Semua data ini harus diindeks secara rapi. Pengindeksan dilakukan
menggunakan <span style="text-decoration: none;">perangkat lunak
berbayar</span> bernama <span style="text-decoration: none;">Nuix</span> yang juga dipakai oleh para penyidik
internasional. Dokumen menjalani proses <span style="text-decoration: none;">OCR</span> oleh komputer
berkecepatan tinggi agar datanya dapat dibaca dan dicari secara digital. Daftar
tokoh penting diperiksa ulang dengan dokumen yang diproses tadi.</span><sup id="cite_ref-szabout_1-9"><span style="font-family: "Century Gothic","sans-serif";"> </span></sup><span style="font-family: "Century Gothic","sans-serif";">Tahap selanjutnya adalah
menghubungkan tokoh, peran, arus uang, dan keabsahan strukturnya.</span></span></div>
<div style="line-height: 115%; text-align: justify;">
<br /></div>
<span style="color: #cccccc;">
</span><div style="line-height: 115%; text-align: justify;">
<span style="color: #cccccc;"><span style="font-family: "Century Gothic","sans-serif";">Di Indonesia, nama-nama para miliarder ternama yang setiap tahun
masuk dalam daftar orang terkaya versi Forbes Indonesia juga bertebaran dalam
dokumen Mossack Fonseca. Mereka membuat belasan perusahaan offshore untuk
keperluan bisnisnya. Salahsatunya adalah Sandiaga Uno, pebisnis terkemuka yang
kini tengah mencalonkan diri menjadi calon Gubernur DKI Jakarta.</span><span style="font-family: "Century Gothic","sans-serif";"> </span><span style="font-family: "Century Gothic","sans-serif";">Ditanya soal ini, Sandiaga mempersilakan media mempublikasikan
nama-nama perusahaan offshore miliknya. "Saya memang punya rencana membuka
semuanya karena saya sekarang dalam proses mencalonkan diri menjadi pejabat
publik," katanya pada reporter Tempo, akhir Maret 2016 lalu.</span></span></div>
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<br /></div>
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</span><div style="line-height: 115%; text-align: justify;">
<span style="color: #cccccc;"><span style="font-family: "Century Gothic","sans-serif";">Seperti banyak klien Mossack Fonseca lain, tidak ada bukti bahwa
Jackie Chan atau Sandiaga Uno, menggunakan perusahaannya untuk tujuan tak
terpuji. Memiliki perusahaan offshore bukanlah sesuatu yang otomatis ilegal.
Untuk sejumlah transaksi internasional, memiliki perusahaan offshore bahkan
merupakan sebuah pilihan yang logis secara bisnis. </span></span></div>
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</span><table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: right; margin-left: 1em; text-align: right;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjhhwV3ikK0MZGixfQlm6ju_De86bBVMqhg7XD1iIMMBApz1txxBWESjUpXPYLi0HK1-Sr5MXhu7Cxw0sMv5-cNZOX5bHRxWoarhhx3hjbPdOv7p-KrflzZHn8aEBB0Neo8UsQ_MX8kkqk/s1600/panama3.jpg" imageanchor="1" style="clear: right; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" height="207" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjhhwV3ikK0MZGixfQlm6ju_De86bBVMqhg7XD1iIMMBApz1txxBWESjUpXPYLi0HK1-Sr5MXhu7Cxw0sMv5-cNZOX5bHRxWoarhhx3hjbPdOv7p-KrflzZHn8aEBB0Neo8UsQ_MX8kkqk/s400/panama3.jpg" width="400" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><a href="https://www.google.co.id/imgres?imgurl=https%3A%2F%2Findocropcircles.files.wordpress.com%2F2016%2F04%2Fdaftar-nama-panama-papers-indonesia.jpg%3Fw%3D640%26h%3D332&imgrefurl=https%3A%2F%2Findocropcircles.wordpress.com%2F2016%2F04%2F06%2Finilah-ribuan-nama-indonesia-di-panama-papers-alphabetical-order%2F&docid=iDbj1uQiStDEEM&tbnid=KKg1grgpSaTtpM%3A&w=640&h=332&bih=669&biw=1366&ved=0ahUKEwjLkLGenIfNAhXFs48KHTqJD0E4yAEQMwgaKBYwFg&iact=mrc&uact=8" rel="nofollow" target="_blank">Sumber</a></td></tr>
</tbody></table>
<div style="line-height: 115%; text-align: justify;">
<span style="color: #cccccc;"><span style="font-family: "Century Gothic","sans-serif";">Namun, dokumen Mossack Fonseca mengindikasikan bahwa klien dari
firma itu meliputi penipu skema ponzi, mafia narkoba, penggelap pajak, dan
setidaknya satu terpidana kasus pelecehan seks yang sedang dipenjara. Catatan
menunjukkan bahwa ada satu pengusaha asal Amerika yang ditangkap setelah
bepergian ke Rusia untuk berhubungan seks dengan anak-anak yatim piatu, sempat
meneken sebuah dokumen untuk perusahaan offshore-nya, ketika dia sedang
dipenjara di New Jersey. </span></span></div>
<div style="line-height: 115%; text-align: justify;">
<br /></div>
<span style="color: #cccccc;">
</span><div style="line-height: 115%; text-align: justify;">
<span style="color: #cccccc;"><span style="font-family: "Century Gothic","sans-serif";">Di Indonesia, dua nama yang kerap dicari penegak hukum untuk
kepentingan penyidikan kasus korupsi, yakni Muhammad Riza Chalid dan Djoko
Soegiarto Tjandra, juga tercantum dalam dokumen yang bocor ini.</span></span></div>
<div style="line-height: 115%; text-align: justify;">
<br /></div>
<span style="color: #cccccc;">
</span><div style="line-height: 115%; text-align: justify;">
<span style="color: #cccccc;"><span style="font-family: "Century Gothic","sans-serif";">Satu alat yang efektif untuk membongkar jejaring gelap ini adalah
pembocoran berbagai dokumen offshore yang bisa menyeret semua transaksi gelap
ini ke tempat yang lebih terbuka. Kepada Tempo, Menteri Keuangan Indonesia
Bambang Brodjonegoro menjelaskan bahwa pemerintah sudah mengantongi data
mengenai ribuan perusahaan offshore dan perusahaan cangkang milik orang
Indonesia di luar negeri. "Nilainya ribuan triliun rupiah," kata
Bambang. UU Pengampunan Pajak yang sedang dibahas di Senayan, kata dia, adalah
upaya pemerintah menarik pulang semua dana itu.</span><span lang="EN-US" style="font-family: "Century Gothic","sans-serif";"> P</span><span style="font-family: "Century Gothic","sans-serif";">engalaman selama ini menunjukkan bahwa berbagai kebocoran dokumen
yang diungkap oleh ICIJ dan media mitranya, cukup efektif untuk mendorong
adanya legislasi baru dan dimulainya penyidikan di belasan negara. Laporan
semacam ini juga membuat para klien offshore ketakutan suatu saat rahasia
mereka bakal terbongkar.</span><span style="font-family: "Century Gothic","sans-serif";"> </span><span style="font-family: "Century Gothic","sans-serif";">Kita akui dalam masalah Panama Papers tak selalu merupakan upaya
penggelapan atau penghindaran pajak atau aksi pencucian uang. Namun bagi logika
publik menduga bahwa skandal panama papers adalah tindakan negatif dan lebih
hanya sebagai upaya skandal penggelapan pajak atau aksi pencucian uang.</span><span lang="EN-US" style="font-family: "Century Gothic","sans-serif";"></span></span></div>
<span style="color: #cccccc;">
</span><div style="line-height: 115%; text-align: justify;">
<span style="color: #cccccc;"><span style="font-family: "Century Gothic","sans-serif";">Banyak kalangan menyebut, sudah pasti ada niat jahat daripada para
pejabat negara dan wakil rakyat yang memanfaatkan firma hukum Mossack Fonseca
(MF) di Panama. Misalnya untuk menutupi kepemilikan perusahaan,
manipulasi pajak, atau pencucian uang.</span></span></div>
<div style="line-height: 115%; text-align: justify;">
<br /></div>
<span style="color: #cccccc;">
</span><div style="line-height: 115%; text-align: justify;">
<span style="color: #cccccc;"><span style="font-family: "Century Gothic","sans-serif";">Oleh karena itu, para pejabat negara dan wakil rakyat yang
terungkap dan terkait dengan Panama Papers harus mundur dan jangan mengelak dengan
alasan belum terbukti secara hukum karena pejabat di negara lain langsung
mundur begitu diumumkan terkait dengan firma hukum di Panama tersebut.</span></span></div>
<div style="line-height: 115%; text-align: justify;">
<br /></div>
<span style="color: #cccccc;">
</span><div style="line-height: 115%; text-align: justify;">
<span style="color: #cccccc;"><span style="font-family: "Century Gothic","sans-serif";">Sudah saatnya kita buka-bukaan siapa saja orang-orang kaya,
pejabat, politisi, dan pengusaha Indonesia yang berlangganan jasa Mossack
Fonseca. Masalah ini jangan ditutup-tutupi atau dianggap remeh.</span></span></div>
<div style="line-height: 115%; text-align: justify;">
<br /></div>
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<span style="color: cyan;"><span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">SUMBER:</span></span></div>
<span style="color: cyan;">
</span><div style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: cyan;"><span style="font-family: "Century Gothic","sans-serif";"><a href="http://www.esquire.co.id/article/2016/4/2889-7-Hal-yang-Perlu-Anda-Ketahui-Tentang-Skandal-Panama-Paper" rel="nofollow" target="_blank"><span style="text-decoration: none;">http://www.esquire.co.id/article/2016/4/2889-7-Hal-yang-Perlu-Anda-Ketahui-Tentang-Skandal-Panama-Paper</span></a></span></span><span lang="EN-US" style="color: black; font-family: "Century Gothic","sans-serif"; mso-ansi-language: EN-US; mso-themecolor: text1;"></span></div>
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<span lang="EN-US" style="color: black; font-family: "Century Gothic","sans-serif"; mso-ansi-language: EN-US; mso-themecolor: text1;"><a href="https://investigasi.tempo.co/panama/" rel="nofollow" target="_blank">https://investigasi.tempo.co/panama/</a></span></div>
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<span lang="EN-US" style="color: black; font-family: "Century Gothic","sans-serif"; mso-ansi-language: EN-US; mso-themecolor: text1;"><a href="http://nasional.harianterbit.com/nasional/2016/04/17/60195/0/25/Tajuk-Gebrakan-Jokowi-dan-Panama-Papers" rel="nofollow" target="_blank">http://nasional.harianterbit.com/nasional/2016/04/17/60195/0/25/Tajuk-Gebrakan-Jokowi-dan-Panama-Papers</a></span></div>
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<span lang="EN-US" style="color: black; font-family: "Century Gothic","sans-serif"; mso-ansi-language: EN-US; mso-themecolor: text1;"><a href="https://id.wikipedia.org/wiki/Panama_Papers" rel="nofollow" target="_blank">https://id.wikipedia.org/wiki/Panama_Papers</a></span></div>
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<span style="color: white;"><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">Dalam tulisan kali ini akan membahas kelompok-kelompok
Negara yang termasuk ke dalam Anglo Saxon maupun Non Anglo Saxon dan perlakuan
akuntansinya. Sebelum ke dalam inti materi yang akan dibahas alangkah lebih
baiknya jika kita cari tahu dulu sebelumnya, apa sih Anglo Saxon itu? </span></span></div>
<span style="color: white;">
</span><div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<span style="color: white;">
</span><div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="color: white;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">Anglo Saxon</span></b><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;"> merupakan suatu sistem hukum yang berasal dari Inggris yang kemudian
menyebar ke Amerika Serikat dan negara-negara bekas jajahannya, dan dikenal
dengan istilah <i style="mso-bidi-font-style: normal;">Common Law </i>atau<i style="mso-bidi-font-style: normal;"> Unwriten Law </i>(hukum tidak tertulis). </span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%;">Sistem </span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">Anglo Saxon</span></b><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%;">adalah
suatu sistem hukum yang didasarkan pada</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;"> yurisprudensi</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%;">, yaitu
keputusan-keputusan hakim terdahulu yang kemudian menjadi dasar putusan
hakim-hakim selanjutnya. Sistem hukum ini diterapkan di</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;"> Irlandia, Inggris, Australia, Selandia Baru, Afrika
Selatan, Kanada (kecuali Provinsi Quebec) dan Amerika Serikat</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%;">
(walaupun negara bagian Louisiana mempergunakan sistem hukum ini bersamaan
dengan sistem hukum Eropa Kontinental Napoleon). Selain negara-negara tersebut,
beberapa negara lain juga menerapkan sistem hukum Anglo-Saxon campuran,
misalnya Pakistan, India dan Nigeria yang menerapkan sebagian besar sistem
hukum Anglo-Saxon, namun juga memberlakukan hukum adat dan hukum agama.</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%;">Sistem hukum anglo saxon,
sebenarnya penerapannya lebih mudah terutama pada masyarakat pada negara-negara
berkembang karena sesuai dengan perkembangan zaman.</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%;">Pendapat para ahli dan prakitisi
hukum lebih menonjol digunakan oleh</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;"> hakim</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%;">, dalam memutus perkara.</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;"></span></span></div>
<span style="color: white;">
</span><div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify;">
<br /></div>
<span style="color: white;">
</span><div class="MsoNormalCxSpLast" style="line-height: 150%; text-align: justify;">
<span style="color: white;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sistem hukum Eropa Continental (Non Anglo Saxon)</span></b><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> banyak dianut dan dikembangkan di negara-negara eropa. Sistem hukum eropa
kontinental biasa disebut dengan istilah <i>Civil Law</i> atau yang disebut
juga sebagai “Hukum Romawi”. Sistem hukum ini disebut sebagai hukum romawi
karena sistem hukum eropa kontinental memang bersumber dari kodifikasi hukum
yang digunakan pada masa kekaisaran romawi tepatnya pada masa
pemerintahan Kaisar Yustinianus yang memerintah romawi pada sekitar abad ke-5
antara 527 sampai dengan 565 M.</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prinsip utama atau prinsip dasar sistem hukum
Eropa Kontinental ialah bahwa hukum itu memperoleh kekuasaan mengikat karena
berupa peraturan yang berbentuk undang-undang yang tersusun secara sistematis
dalam kodifikasi. Kepastian hukumlah yang menjadi tujuan hukum. Kepastian
hukum dapat terwujud apabila segala tingkah laku manusia dalam pergaulan hidup
diatur dengan peraturan tertulis, misalnya UU. Dalam sistem hukum ini, terkenal
suatu adagium yang berbunyi ”tidak ada hukum selain undang-undang”. Dengan kata
lain hukum selalu diidentifikasikan dengan undang-undang.</span></span></div>
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<br /></div>
<span style="color: white;">
</span><div style="line-height: 150%; text-align: justify;">
<span style="color: white;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US;">Perbedaan antara Non Anglo Saxon <i style="mso-bidi-font-style: normal;">(E</i></span></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif";">ropa
</span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US;">C</span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif";">ontinental</span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US;">) </span></i></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US;">dengan <i style="mso-bidi-font-style: normal;"><span style="mso-spacerun: yes;"> </span></i>Anglo Saxon</span></b></span></div>
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Lucas Pacioli</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">pada tahun 1494, ahli matematika
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de</i></b></span><b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";"> </span></i></b><b style="mso-bidi-font-weight: normal;"><i><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Aritmatica, Geometrica, Proportioni et Propotionalita</span></i></b><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">. </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%;">Dalam
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zaman Babilonia. Sistem Kontinetal merupakan pencatatan semua transaksi ke
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pembukuan yang sistematis serta laporan keuangan yang terpadu. Dengan
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<span style="color: white;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">Sistem yang berkembang saat ini</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">ad</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">a</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;"> dua yaitu sistem Belanda (Sistem<i> Continental</i>) dan Amerika
serikat (Sistem Anglo</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">Saxon). Saat
ini sistem yang paling banyak digunakan yaitu Sistem Anglo Saxon. Pada</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">sistem Anglo Saxon, pembukuan merupakan bagian dari akuntansi. Praktik
akuntansi di</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">Indonesia dapat ditelusuri pada
era penjajahan Belanda sekitar abad 17 sekitar tahun</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">1642. Praktik akuntansi di Indonesia dapat di temui pada tahun 1747,
yaitu praktik</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">pembukuan yang dilaksanakan
Amphioen Socitey yang berkedudukan di Jakarta.</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">Belanda
memperkenalkan sistem pembukuan berpasangan (<i>Double-entry bookkeeping</i>)</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">sebagaimana yang dikembangkan oleh </span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">L</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">uca Pacioli.</span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: 36.0pt;">
<br /></div>
<span style="color: white;">
</span><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: 36.0pt;">
<span style="color: white;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">Perusahaan milik Belanda yang</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">merupakan
organisasi komersial utama selama masa penjajahan memainkan peranan</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">penting dalam praktik bisnis di Indonesia. Meningkatnya jumlah
institusi pendidikan</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">tinggi yang
menawarkan pendidikan akuntansi, seperti pembukaan jurusan akuntansi di</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">Universitas Indonesia 1952, Institut Ilmu Keuangan (Sekolah Tinggi
Akuntansi Negara-STAN) 1990, Universitas Padjajaran 1960, Univeritas Sumatra
Utara 1960, Universitas</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">Airlangga
1960 dan Universitas Gajah Mada 1964, telah mendorong pergantian praktik</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">akuntansi model Belanda dengan model Amerika pada tahun 1960. </span></span></div>
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<br /></div>
<span style="color: white;">
</span><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: 36.0pt;">
<span style="color: white;"><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">A</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%;">kuntansi
cara Amerika (Anglo</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%;">Saxon)
mulai diperkenalkan di Indonesia. Jadi, sistem pembukuan yang dipakai di
Indonesia berubah dari sistem Eropa (Kontinental) ke sistem Amerika (Anglo
Saxon). Di Inggris, bursa efek pasar dan profesi akuntansi juga berpengaruh
dalam proses akuntansi peraturan. Inggris laporan tahunan dan piutang terdiri
dari laba konsolidasi dan akun rugi, neraca dan laporan arus kas. Untuk menilai
review operasi secara tahunan, laporan direktur adalah harus selalu disertakan.
Dalam praktek konsolidasi, metode pembelian biasanya diikuti meskipun dalam
beberapa kasus, dan merger akuntansi atau metode penyatuan mungkin diperlukan.
Berkaitan dengan praktek pengukuran mereka, Inggris menerapkan pendekatan
konservatif daripada kebanyakan negara-negara Anglo Saxon dimana ada selisih
penilaian kembali aktiva tetap seperti tanah dan bangunan untuk nilai pasar.
Persediaan biaya juga ditentukan dengan metode masuk pertama</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%;">dalam metode</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;"> </span><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%;">first
out</span></i><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%;">
(FIFO) diizinkan untuk keperluan pajak, sedangkan</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%;">terakhir
di</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;"> </span><i style="mso-bidi-font-style: normal;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%;">first-out</span></i><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%;">
(LIFO)</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;"> <span lang="EN-US">m</span></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%;">etode
tidak diperbolehkan.</span></span></div>
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<span style="color: white;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;"> <span lang="EN-US"></span></span></span></div>
<span style="color: white;">
</span><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: 36.0pt;">
<span style="color: white;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%;">Dengan adanya sistem akuntansi Anglo Saxon,
Penanaman Modal Asing (PMA) di Indonesia membawa dampak positif terhadap
perkembangan akuntansi.</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.5pt; mso-bidi-font-style: italic;">Tahun 1970 semua</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.5pt; mso-bidi-font-style: italic;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.5pt; mso-bidi-font-style: italic;">lembaga di Indonesia mengadopsi sistem akuntansi Anglo Saxon.</span></span><cite><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; font-style: normal; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-style: italic;"></span></cite></div>
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<br /></div>
<br />
<br />
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify;">
<span style="background-color: magenta;"><br /></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify;">
<cite><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "bookman old style" , "serif"; font-size: 12.0pt; font-style: normal; line-height: 150%;">SUMBER:</span></b></cite></div>
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<a href="http://sumut.kemenag.go.id/file/file/EVOLUSI/iacb1333974123.pdf" rel="nofollow" target="_blank"><cite><span style="font-family: "bookman old style" , "serif"; font-size: 12.0pt; line-height: 150%;">sumut.kemenag.go.id/file/file/EVOLUSI/iacb1333974123.pdf</span></cite></a><cite><span lang="EN-US" style="font-family: "bookman old style" , "serif"; font-size: 12.0pt; line-height: 150%;"></span></cite></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify;">
<cite><span lang="EN-US" style="font-family: "bookman old style" , "serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://rizalwirahadi.blogspot.co.id/2013/02/sistem-hukum-anglo-saxon-dan-sistem.html" rel="nofollow" target="_blank"><span style="font-style: normal;">http://rizalwirahadi.blogspot.co.id/2013/02/sistem-hukum-anglo-saxon-dan-sistem.html</span></a></span></cite></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify;">
<cite><span lang="EN-US" style="font-family: "bookman old style" , "serif"; font-size: 12.0pt; line-height: 150%;"><a href="https://mgmpekon.wordpress.com/akuntansi/" rel="nofollow" target="_blank"><span style="font-style: normal;">https://mgmpekon.wordpress.com/akuntansi/</span></a></span></cite></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify;">
<cite><span lang="EN-US" style="font-family: "bookman old style" , "serif"; font-size: 12.0pt; line-height: 150%;"><a href="http://ikeriyanti.blogspot.co.id/2016/05/perbedaan-tujuan-laporan-keuangan.html" rel="nofollow" target="_blank"><span style="font-style: normal;">http://ikeriyanti.blogspot.co.id/2016/05/perbedaan-tujuan-laporan-keuangan.html</span></a></span></cite></div>
<br />Anonymoushttp://www.blogger.com/profile/13165168688937906269noreply@blogger.com0tag:blogger.com,1999:blog-2806204010109548070.post-5217994925586846862016-04-03T23:08:00.000+07:002016-04-03T23:08:07.758+07:00Why International Accounting ?<!--[if gte mso 9]><xml>
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<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Sejalan dengan meningkatnya kegiatan perekonomian
menuntut </span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;">perusahaan</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;"> untuk terus maju dan
berkembang.</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;"> <span lang="EN-US">Perkembangan suatu perusahaan dapat dilihat dari
laporan keuangan tahunan yang dipublikasikan oleh perusahaan. Laporan keuangan dapat
menjadi jantung dalam kehidupan suatu perusahaan karena melalui laporan
keuangan, suatu kondisi perusahaan dari satu periode ke periode berikutnya
mengenai pertumbuhan atau kemunduran kinerja perusahaan dapat diketahui. Para pengguna
laporan keuangan membutuhkan informasi yang tepat waktu untuk memungkinkan
mereka dapat segera melakukan analisis dan membuat keputusan tentang modal yang
sudah ada, atau akan diinvestasikan pada perusahaan. Laporan keuangan akan
bermanfaat jika disajikan secara akurat dan tepat waktu, sehingga dapat
memberikan informasi yang relevan. L</span></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">aporan
keuangan merupakan hasil akhir dari siklus akuntansi</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;">, dimana siklus akuntansi
itu terdiri dari :</span></div>
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<br /></div>
<table align="center" cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgpt720lV4wwSr3T8CSTSz2JCG3uTbsD2mTXBgtjS-h8t-Dh1nWdGCgVBDfOdnBqyGVIL5EJ1rErYv52EMYSgeBfBmf6tyT0IGa9ol-mtpkh3e28Z-4nU5MqoYHRfx9QIf2kCRwSw6kNP0/s1600/inspiration_11.png" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" height="273" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgpt720lV4wwSr3T8CSTSz2JCG3uTbsD2mTXBgtjS-h8t-Dh1nWdGCgVBDfOdnBqyGVIL5EJ1rErYv52EMYSgeBfBmf6tyT0IGa9ol-mtpkh3e28Z-4nU5MqoYHRfx9QIf2kCRwSw6kNP0/s320/inspiration_11.png" width="320" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><a href="https://ansorizaeni01.files.wordpress.com/2009/10/inspiration_11.png?w=468&h=399" rel="nofollow" target="_blank">Sumber</a></td></tr>
</tbody></table>
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<br /></div>
<br />
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<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;"><span style="mso-spacerun: yes;"> </span>Akuntansi
menurut Sujarweni (2015:03) adalah proses dari transaksi yang dibuktikan dengan
faktur, lalu dari transaksi dibuat jurnal, buku besar, neraca lajur, kemudian
akan menghasilkan informasi dalam bentuk laporan keuangan yang digunakan
pihak-pihak tertentu. </span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;">Akuntansi </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">seringkali
dinyatakan sebagai bahasa perusahaan yang berguna untuk memberikan informasi
yang berupa data-data keuangan perusahaan yang dapat digunakan guna pengambilan
keputusan. Setiap perusahaan memerlukan dua macam informasi tentang
perusahaannya yaitu informasi mengenai nilai perusahaan dan informasi tentang
laba/rugi usaha. Kedua informasi tersebut berguna untuk:</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;"></span></div>
<br />
<ul type="disc">
<li><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Mengetahui besarnya modal yang
dimiliki perusahaan</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Mengetahui perkembangan a</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;">t</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">au
maju mundurnya perusahan</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Sebagai dasar untuk perhitungan
pajak</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;">M</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">enjelaskan
keadaan perusahaan sewaktu-waktu mem</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;">e</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">rlukan kredit dari bank
atau pihak lain</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Dasar untuk menentukan kebijakan
yang akan ditempuh</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Menarik minat investor </span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;">saham</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">
jika perusahaan berbentuk perseroan terbatas</span></li>
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</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%;">Perkembangan
hubungan organisasi dan bisnis menuju hubungan global, mengharuskan rekaya
informasi keuangan juga harus dapat menghasilkan informasi yang dapat memenuhi
kebutuhan organisasi global.</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%;">Saat
ini, kita hidup di ekonomi global. Sumber-sumber alam, keuangan dan manusia
dengan mudah dipindah dari suatu negara ke negara lain dengan cepat, mudah, dan
efisien. Akuntansi internasional memberikan informasi yang berharga bagi
pengambil keputusan di era ekonomi global. Informasi ini dapat menolong dalam
memutuskan alokasi sumber daya yang memaksimalkan keuntungan. Oleh karena itu,
akuntansi internasional sangat penting untuk dipelajari.</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Akuntansi Internasional adalah akuntansi untuk
transaksi internasional, perbandingan prinsip akuntansi antar negara yang
berbeda dan harmonisasi berbagai standar akuntansi dalam bidang kewenangan
pajak, auditing dan bidang akuntansi lainnya. Akuntansi harus berkembang agar
mampu memberikan informasi yang diperlukan dalam pengambilan keputusan di
perusahaan pada setiap perubahan lingkungan bisnis.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Adapun
tujuan dari adanya akuntansi internasional adalah sebagai berikut:</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 37.5pt; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -19.5pt;">
<span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Bookman Old Style";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Untuk
mengembangkan dalam kepentingan umum, satu set standar akuntansi global yang
berkualitas tinggi, dapat dipamahi dan dapat diterapkan yang mewajibkan
infromasi yang berkualitas tinggi, transaparan, dan dapat dibandingkan dalam
laporan keuangan dan pelaporan keuangan lainnya untuk membantu para partisipan
dalam pasar modal dunia dan pengguna lainnya dalam membuat keputusan ekonomi.</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 37.5pt; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -19.5pt;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Bookman Old Style"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Bookman Old Style";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Untuk mendorong penggunaan dan penerapan
standar-sta</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;">n</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">dar yang ketat.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 37.5pt; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -19.5pt;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Bookman Old Style"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Bookman Old Style";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Untuk membawa konvergensi standar akuntansi
nasional dan Standar Akuntansi Internasional dan Standar Pelaporan Keuangan
Internasional ke arah solusi berkualitas tinggi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 37.5pt; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -19.5pt;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Bookman Old Style"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Bookman Old Style";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Untuk membantu dan memudahkan bisnis atau usaha
antar Negara-negara di dunia.</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 37.5pt; mso-add-space: auto; mso-list: l3 level1 lfo2; text-align: justify; text-indent: -19.5pt;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Bookman Old Style"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Bookman Old Style";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Membantu perekonomian dunia ke arah yang lebih
baik.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;">Terdapat delapan </span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">fa</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;">k</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">tor yang
mempengaruhi perkembangan akuntansi internasional :</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Bookman Old Style"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Bookman Old Style";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Sumber
pendanaan</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;"> </span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;"> Di Negara-negara dengan pasar ekuitas yang kuat,
akuntansi memiliki focus atas seberapa baik manajemen menjalankan perusahaan
(profitabilitas), dan dirancang untuk membantu investor menganalisis arus kas
masa depan dan resiko terkait. Sebaliknya, dalam system berbasis kredit di mana
bank merupakan sumber utama pendanaan, akuntansi memiliki focus atas
perlindungan kreditor melalui pengukuran akuntansi yang konservatif.</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;"></span>
</div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Bookman Old Style";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Sistem Hukum
Dunia barat memiliki dua orientasi dasar: hukum kode (sipil) dan hukum umum
(kasus). Dalam Negara-negara hukum kode, hukum merupakan satu kelompok lengkap
yang mencakup ketentuan dan prosedur sehingga aturan akuntansi digabungkan
dalam hukum nasional dan cenderung sangat lengkap. Sebaliknya, hukum umum
berkembang atas dasar kasus per kasus tanpa adanya usaha untuk mencakup seluruh
kasus dalam kode yang lengkap.</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Bookman Old Style";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Perpajakan di
kebanyakan Negara, peraturan pajak secara efektif menentukan standar karena
perusahaan harus mencatat pendapatan dan beban dalam akun mereka untuk
mengklaimnya untuk keperluan pajak. Ketka akuntansi keuangan dan pajak
terpisah, kadang-kadang aturan pajak mengharuskan penerapan prinsip akuntansi
tertentu.</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Bookman Old Style";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Ikatan Politik
dan Ekonomi</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Bookman Old Style";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Inflasi menyebabkan
distorsi terhadap akuntansi biaya histories dan mempengaruhi kecenderungan
(tendensi) suatu Negara untuk menerapkan perubahan terhadap akun-akun
perusahaan.</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Bookman Old Style";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Tingkat
Perkembangan Ekonomi Faktor ini mempengaruhi jenis transaksi usaha yang
dilaksanakan dalam suatu perekonomian dan menentukan manakah yang paling utama.</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Bookman Old Style";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Tingkat
Pendidikan Standard praktik akuntansi yang sangat rumit akan menjadi tidak
berguna jika disalahartikan dan disalahgunakan. Pengungkapan mengenai resiko
efek derivative tidak akan informative kecuali jika dibaca oleh pihak yang
berkompeten.</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Bookman Old Style";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Budaya Empat
dimensi budaya nasional, menurut Hofstede: individualisme, jarak kekuasaan,
penghindaran ketidakpastian, maskulinitas.</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoListParagraphCxSpLast">
<br /></div>
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Dimensi
Nilai Akuntansi yang Mempengaruhi Praktek Akuntansi :</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;"></span>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l5 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Bookman Old Style"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Bookman Old Style";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Profesionalisme
versus control wajib preferensi terhadap pelaksanaan perimbangan professional
individu dan regulasi sendiri kalangan professional dibandingkan terhadap
kepatuhan dengan ketentuan hokum yang telah ditentukan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Bookman Old Style"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Bookman Old Style";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Keseragaman
versus fleksibilitas preferensi terhadap keseragaman dan konsistensi
dibandingkan fleksibilitas dalam bereaksi terhadap suatu keadaan tertentu</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;">.</span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Bookman Old Style"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Bookman Old Style";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Konservatisme
versus optimisme</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Bookman Old Style"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Bookman Old Style";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Kerahasiaan
versus transparansi preferensi atas kerahasiaan dan pembatasan informasi usaha
menurut dasar kebutuhan untuk tahu dibandingkan dengan kesediaan untuk
mengungkapkan informasi terhadap public.</span></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify;">
<br /></div>
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Alasan-alasan
perusahaan Go Internasional :</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;"></span>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l4 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Bookman Old Style"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Bookman Old Style";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Theory pf
comparative advantage</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l4 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Bookman Old Style"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Bookman Old Style";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Imperfect
market theory</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l4 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Bookman Old Style"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Bookman Old Style";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Product cycle
theory</span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l4 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Bookman Old Style"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Bookman Old Style";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Transfer
technology and Strategic Alliance</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Tantangan
bagi profesi akuntan dalam pengembangan akuntansi :</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;"></span>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l2 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Bookman Old Style"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Bookman Old Style";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Skill dan
kompetensi yang dimiliki</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Bookman Old Style"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Bookman Old Style";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Memahami Cross
Functional Linkages, akuntan tidak hanya cukup mahir dalam teknik, prosedur dan
standar akuntansi tetapi juga harus biasa memandang bisnis sebagai suatu bentuk
terintegrasi. Seperti : kualitas produk, fleksibilitas produksi dan kemampuan
untuk memproduksi dan mengekspor dengan cepat agar bias memenangkan persaingan
global</span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l2 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Bookman Old Style"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Bookman Old Style";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Analisis
keuangan dan perbandingannya</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;">Opini :</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;"> </span><br />
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;">Mempelajari akuntansi
internasional menurut saya merupakan hal yang penting karena kegiatan
perekonomian saat ini tidak hanya melingkup pada di dalam negeri saja melainkan
secara global. Saat ini kita akan menghadapi MEA ( Masyarakat Ekonomi ASEAN)
yang menuntut kita untuk memahami dan membuat laporan keuangan secara baik
sesuai dengan aturan yang telah diterapkan sehingga kita dapat bersaing secara
global. Selain itu dengan mempelajari akuntansi internasional kita dapat
mengetahui bagaimana keadaan perusahaan secara global berdasarkan laporan
keuangannya. </span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;"> </span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;"></span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;"> </span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;">Sumber :</span>
</div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;">Sujarweni, V. Wiratna.
2015. <i style="mso-bidi-font-style: normal;">SISTWM AKUNTANSI</i>. Cetakan
Pertama. Yogyakarta: Pustaka Baru Press.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;"><a href="http://ilmuakuntansi.web.id/pengertian-akuntansi-fungsi-dan-bidang-akuntansi/" rel="nofollow" target="_blank">http://ilmuakuntansi.web.id/pengertian-akuntansi-fungsi-dan-bidang-akuntansi/</a></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;"><a href="https://www.academia.edu/11344249/AKUNTANSI_INTERNASIONAL" rel="nofollow" target="_blank">https://www.academia.edu/11344249/AKUNTANSI_INTERNASIONAL</a></span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;"><a href="http://sarah-alifah.blogspot.co.id/2015/04/normal-0-false-false-false-en-us-x-none.html" rel="nofollow" target="_blank">http://sarah-alifah.blogspot.co.id/2015/04/normal-0-false-false-false-en-us-x-none.html</a></span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;"></span></div>
<br />
Anonymoushttp://www.blogger.com/profile/13165168688937906269noreply@blogger.com0tag:blogger.com,1999:blog-2806204010109548070.post-13741056791078612732016-01-12T02:47:00.000+07:002016-01-12T02:47:06.126+07:00Cerpen Pelanggaran Etika Oleh Seorang Auditor (Chapter 4)<!--[if gte mso 9]><xml>
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<br />
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">Setibanya di Bandung kami
langsung menuju perusahaan tersebut. Kemudian selama disana kami pun dipecah
menjadi 2 team lagi untuk memudahkan pekerjaan kami. Aku dengan Ka Rio dan Ka
Azka dengan Ka Sandra. Aku meneliti laporan keuangan dengan detail begitu pula
dengan Ka Rio. Dan kami pun menemui kejanggalan yang yang terjadi pada laporan
keuangan PT Alam Sejahtera, yang kami temui adalah pada kenyataanya perusahaan
PT Alam Sejahtera telah mengalami kerugian dan terdapat di titik tidak aman
karena Kewajiban yang dimiliki oleh PT Alam Sejahtera jauh lebih tinggi dari
pada Aktiva yang dimilikinya. Yang kami temui terdapat kejanggalan ini
sesungguhnya terlihat dari 3 laporan keuangan sebelumnya yang telah diperiksa
oleh auditor lainnya. Auditor itu adalah Ka Azka dan Ka Sandra. Karena
sebelumnya saat dalam perjalanan dari Jakarta menuju Bandung ini Ka Azka sempat
nyelutuk bahwa </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Itu udah yakin io kalo laporan
keuangan perusahaan itu ada yang enggak beres? Laporan keuangan yang sebelumya
aku yang periksa dengan 3 rekan lainnya menyatakan bahwa keadaanya masih
baik-baik saja.” </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">Hal ini menjadi semakin
mencurigakan ketika ka Azka dan Ka Sandra menghampiri kami dan mengatakan bahwa
laporan keuangan PT Alam Sejahtera saat ini sudah bagus dan aman. Mereka seakan
menutupi apa yang telah terjadi sesungguhnya. Aku tidak tahu harus bagaimana.
Di satu sisi mereka adalah senior ku dan aku baru satu tahun bergabung KAP ini,
bagaimana bisa mereka melakukan kelasahan pemeriksaan laporan keuangan
sedangakan aku yang masih terbilang baru ini sangat yakin jika ada yang tidak
beres dengan laporan keuangan ini. Di sisi lain hal ini tidak bisa dibiarkan
begitu saja. Aku sungguh tidak tahu harus berbuat apa, aku pun memberanikan
diri untuk menanyakan hal ini ke Ka Rio karena aku yakin dia juga punya
pemikiran yang sama denganku. Hal ini tidak bisa dibiarkan sebelum kami kembali
ke Jakarta dan mengeluarkan pendapat bahwa laporan keuangan PT Alam Sejahtera
dalam keadaan yang baik.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Ka rio, aku ingin bicara
sebentar.” Aku menarik ka tangan ka Rio agar kami dapat berbicara berdua saja
tanpa ada ka Azka dan Ka Sandra.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Ada apa Der?”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Kakak ngerasa ada yang jangal
ga sih ka sama laporan keuangan perusahaan ini?”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Janggal bagaimana Der?”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Ya janggal ka, ada yang tidak
beres dalam penyampaian laporan keuangan perusahaan ini pada periode
sebelumnya. Kaka menemukan hal yang sama seperti yang ku temukan ka?”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Sesungguhnya iya der, aku pun
dari tadi meriksa laporan keuangan ini merasa ada yang tidak beres, namun aku
tidak mengerti mengapa Azka dan Sandra dapat mengatakan bahwa laporan keuangan
perusahaan ini dalam keadaan yang baik-baik saja. Namun aku pun tak dapat menanyakan
secara langsung kepada mereka der.”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Loh kenapa ka? Jika mereka
salah ya seharusnya kita saling mengingatkan kan ka supaya kantor kita pun
tidak kena imbasnya. Nama KAP kita bisa rusak jika terjadi pelanggaran yang
dilakukan oleh Auditor macam kita begini.”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Iya aku tahu, namun kita juga
tidak ada bukti bahwa mereka telah melakukan kecurangan dalam hal memeriksa
laporan keuangan prusahaan ini. Mereka lebih senior dari padaku der.”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Tapi kan ka, kaka mau
membiarkan ini terjadi begitu saja?”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Tau mengapa kantor mengirim
kita berempat ke Bandung? Padahal untuk perusahaan yang masih sebesar ini tidak
perlu memerlukan banyak Auditor macam kita? Terlebih jam kerja kita masih dapat
dikatakan junior?”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Maksudnya ka?”</span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Kantor telah mencurigai Azka
dan Sandra dalam beberapa waktu ini karena kantor mendapat laporan bahwa telah
terjadi kecurangan yang dilakukan oleh Azka dan Sandra. Namun mereka tak
memiliki cukup bukti untuk menangkapnya. Hingga akhirnya kantor memilih kita
saat ini untuk ikut memeriksa laporan keuangan yang ada pada perusahaan ini dan
melaporkan apa yang sesungguhnya terjadi. Jadi kamu tidak usah khawatir, kita
akan baik-baik saja dan perusahaan ini pun akan terbongkar karena mungkin telah
melakukan kecurangan dengan menyogok Auditor dari Kantor kita untuk
memanipulasi laporan keuangan yang ada. Sesungguhnya tugas kita adalah memeriksa
laporan keuangan perusahaan untuk kepentingan diluar manajemen serta memberikan
pendapat terhadap aktiviras yang dilakukan perusahaan untuk lebih meyakinkan
laporan keuangan yang disusun manajemen sudah wajar atau tidak. Kita tidak
diperbolehkan melakukan segala macam rekayasa dalam tugas seperti ini.
Kebenaran akan terungkap ko Der. Kamu tenang aja.” Jawab Ka Rio untuk segala
macam pertanyaan yang ada di dalm benakku.</span></div>
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<br /></div>
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<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">Akhirnya aku dan Ka Rio teteap
melakukan tugas dengan semestinya tanpa berkomentar apa pun dari yang diucapkan
oleh Ka Sandra ataupun ka Azka. Kami semua pun kembali ke kantor dengan membawa
laporan keuangan perusahaan tersebut dengan memberikan hasil yang sesungguhnya.
Dan benar saja Ka Azka dan Ka Sandra telah ketahuan bahwa telah melakukan
kecurangan dari beberapa periode lalu. Mereka pun mendapatkan sanksi karena
perbuatannya. Dan aku sendiri lebih berhati-hati dalam menjalankan tugas
menjadi Auditor ini karena cobaan dan godaan disekeliling sungguhlah besar. Ya
seperti yang banyak dikatakan oleh orang ketika memulai hal yang baru ialah “Welcome
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<br /></div>
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:</span></u></b>
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<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">Nama tokoh, Kejadiaan, Alamat,
Nama Perusahaan, Nama KAP,<span style="mso-spacerun: yes;"> </span>yang
tercantum dalam cerpen di blog ini adalah </span><b style="mso-bidi-font-weight: normal;"><u><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">Fiktif
Belaka, </span></u></b><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">hanya berdasarkan Imajinasi Penulis saja. Jika terjadi kesamaan Nama
tokoh, Kejadiaan, Alamat, Nama Perusahaan, Nama KAP itu diluar kemampuan
penulis dan tidak sengaja. C</span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">erpen
ini dibuat untuk Mata Kuliah </span><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%;">Etika Profesi Akuntansi</span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">. Maaf jika terdapat kata-kata yang menyinggung,
terima kasih telah meluangkan waktunya untuk membaca cerpen ini.</span><span lang="EN-US" style="font-family: Wingdings; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-font-family: Candara; mso-char-type: symbol; mso-hansi-font-family: Candara; mso-symbol-font-family: Wingdings;"><span style="mso-char-type: symbol; mso-symbol-font-family: Wingdings;"></span></span></div>
Anonymoushttp://www.blogger.com/profile/13165168688937906269noreply@blogger.com0tag:blogger.com,1999:blog-2806204010109548070.post-80690230894816379342015-12-30T19:20:00.000+07:002016-01-03T22:54:09.297+07:00Perkembangan Etika Bisnis & Profesi pada abad 21<!--[if gte mso 9]><xml>
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<span style="font-family: "Segoe UI","sans-serif";">Etika bisnis dapat dikatakan baru
berkembang dalam satu dua dasawarsa terakhir ini. Jika dibandingkan dengan
etika khusus lainnya sebagai cabang etika terapan, seperti etika politik, dan
kedokteran, etika bisnis dirasakan masih sangat baru. Dengan semakin gencarnya
pembicaraan mengenai etika bisnis di masyarakat bersama dengan hidupnya
kegiatan bisnis di negera kita, mulai disadari bahwa etika bisnis perlu
mendapatkan perhatian yang lebih besar, khususnya dalam kerangka perilaku
bisnis di Indonesia.</span></div>
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<span style="font-family: "Segoe UI","sans-serif";">Disadari bahwa tuntutan dunia
bisnis dan manajemen dewasa ini semakin tinggi dan keras yang mensyaratkan
sikap dan pola kerja yang semakin profesional. Persaingan yang makin ketat juga
juga mengharuskan pebisnis dan manajer untuk sungguh-sungguh menjadi
profesional jika mereka ingin meraih sukses. Namunyang masih sangat
memprihatinkan di Indonesia adalah bahwa profesi bisnis belum dianggap sebagai
profesi yang luhur. Hal ini disebabkan oleh pandangan masyarakat yang
menganggap bahwa bisnis adalah usaha yang kotor. Itulah sebabnya bisnis selalu
mendapatkan konotasi jelek, sebagai kerjanya orang-orang kotor yang disimbolkan
lintah darat yaitu orang yang mengeruk keuntungan secara tidak halal menghisap
darah orang lain. Kesan dan sikap masyarakat seperti ini sebenarnya disebabkan
oleh orang-orang bisnis itu sendiri yang memperlihatkan citra negatif tentang
bisnis di masyarakat. Banyak pebisnis yang menawarkan barang tidak bermutu
dengan harga tinggi, mengakibatkan citra bisnis menjadi jelek. Selain itu juga
banyak pebisnis yang melakukan kolusi dan nepotisme dalam memenangkan lelang,
penyuapan kepada para pejabat, pengurangan mutu untuk medapatkan laba maksimal,
yang semuanya itu<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>merupakan bisnis a-moral dan tidak etis dan
menjatuhkan citra bisnis di Indonesia.</span></div>
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<span style="font-family: "Segoe UI","sans-serif";">Rusaknya citra bisnis di Indonesia
tersebut juga diakibatkan adanya pandangan tentang bisnis di masyarakat kita,
yaitu pandangan praktis-realistis dan bukan pandangan ideal. Pandangan
praktis-realistis adalah pandangan yang bertumpu pada kenyataan yang berlaku
umum dewasa ini. Pandangan ini melihat bisnis sebagai suatu kegiatan di antara
manusia untuk memproduksi, menjual dan membeli barang dan jasa untuk memperoleh
keuntungan. Pada pandangan ini ditegaskan secara jelas bahwa tujuan dari bisnis
adalah mencari laba. Bisnis adalah kegiatan <i>profit making</i>, bahkan laba
dianggap sebagai satu-satunya tujuan pokok bisnis. Dasar pemikiran mereka
adalah keuntungan itu sah untuk menunjang kegiatan bisnis itu. Tanpa keuntungan
bisnis tidak mungkin berjalan. Friedman dalam De George (1986) menyatakan bahwa
dalam kenyataan keuntunganlah yang menjadi satu-satunya motivasi dasar orang
berbisnis. Karena orang berbisnis inginmencari keuntungan, maka orang yang
tidak mau mencari keuntungan bukan tempatnya di bidang bisnis. Inilah suatu
kenyataan yang tidak bisa disangkal. Lain halnya dengan pandangan ideal, yaitu
melakukan kegiatan bisnis karena dilatarbelakangi oleh idealisme yang luhur. </span></div>
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<span style="font-family: "Segoe UI","sans-serif";">Menurut pandangan ini bisnis adalah
suatu kegiatan di antara manusia yang menyangkut memproduksi, menjual dan
membeli barang dan jasa untuk memenuhi kebutuhan masyarakat. Dasar pemikiran
mereka adalah pertukaran timbal balik secara <i>fair</i>, di antara pihak-pihak
yang teribat. Maka yang ingin ditegakkan adalah keadilan kumulatif dan keadilan
tukarmenukar yang sebanding. Konosuke Matsushita dalam Lee dan Yoshihara (1997)
yang menyatakan bahwa tujuan bisnis sebenarnya bukanlah mencari keuntungan,
melainkan untuk melayani masyarakat. Sedangkan keuntungan adalah simbol
kepercayaan masyarakat atas kegiatan bisnis yang kita lakukan. Fokus perhatian
bisnis adalah memberi pelayanan dan pemenuhan kebutuhan masyarakat dan kita
akan memperoleh keuntungan dari pelayanan tersebut. Pandangan bisnis ideal
semacam ini, bisnis yang baik selalu memiliki misi tertentu yang luhur dan tidak
sekedar mencari keuntungan. Misi itu adalah meningkatkan standar hidup masyarakat,
dan membuat hisup manusia menjadi lebih manusiawi melalui pemenuhan kebutuhan
secara etis.</span></div>
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<span style="font-family: "Segoe UI","sans-serif";">Melihat pandangan bisnis di atas,
dapat ditarik kesimpulan bahwa etika bisnis di Indonesia masih jelek. Citra
jelek tersebut disebabkan oleh pandangan pertama yang melihat bisnis hanya
sebagai sekedar mencari keuntungan. Tentu saja mencari keuntungan sebagaimana
dikatakan di atas. Hanya saja sikap yang timbul dari kesadaran bahwa bisnis
hanya mencari keuntungan telah mengakibatkan perilaku yang menjurus
menghalalkan segala cara demi mencari keuntungan yang sebesar-besarnya tanpa
mengindahkan nilai-nilai manusiawi lainnya seperti adanya persaingan tidak
sehat, monopoli, kecurangan, pemalsuan, eksploitasi buruh dan sebagainya.
Keuntungan adalah hal yang baik dan perlu untuk menunjang kegiatan bisnis
selanjutnya, bahkan tanpa keuntungan, misi luhur bisnis pun tidak akan tercapai.
Persoalan dihadapi di sini adalah bagaimana mengusahakan agar keuntungan yang
diperoleh itu wajar-wajar saja, karena yang utama adalah melayani dan memenuhi
kebutuhan masyarakat dengan tidak merugikan pihakpihak yang terkait dalam
bisnis ini. Perkembangan etika bisnis di Indonesia yang demikian itu, nampaknya
hingga sekarang masih jauh dari harapan.</span><span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US;"></span></div>
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<span style="font-family: "Segoe UI","sans-serif";">Sejak
akhir tahun 1960-an teori etika mulai membuka diri bagi topik – topik konkret
dan aktual sebagai oobyek penelitiannya. Perkembangan baru ini sering di sebut
“etika terapan” (Applied Ethich). Mula – mula topik ini konkret itu menyangkut
ilmu – ilmu biomedis, karena itu kemajuan ilmiah menimbulkan mas</span><span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US;">a</span><span style="font-family: "Segoe UI","sans-serif";">lah etis yang baru. Tidak lama
keudian etika terapan memperluas perhatiannya ke topik – topik aktual lainnya,
seperti lingkungan hidup, persenjataan nuklir, pemnggunakan tenaga nuklir pada
Pembangkit Listrik Tenaga Nuklir (PLTN), dan lain – lain. Etika bisnis juga
sebaiknya kita lihat sebagai suatu bidang peminatan dari etika terapan. Seperti
etika terapan pada umumnya, etika bisnispun dapat dijalankan pada tiga taraf ;
taraf makro, moeso dan mikro. Tiga taraf ini berkaitan dengan tiga kemungkinan
yang berada untuk menjalankan kegiatan ekonomi dan tiga kemungkinan yang
mungkin berada untuk menjalankan kegiatan ekonomi dan bisnis. Pada taraf makro
, etika bisnis menjadi aspek – aspek moral dari sistem ekonomi sebagai
keseluruhan. Pada taraf meso 9madya atau menengah 0, etika bisnis menyelidiki
masalah etis dibidang organisasi. Organisasi disini terutama bagi perusahaan –
perusahaan, tapi bisa juga serrikat buruh, lembaga konsumen, perhimpunan
profesi , dan lain – lain.</span></div>
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<span style="font-family: "Segoe UI","sans-serif";">Pada
taraf mikro, yang difokuskan ialah individu dalam hubungan dengan ekonomi atau
bisnis. Disini dipelajari tanggung jawab etis dari pihak keryawan dan majikan ,
bawahan dan manajer, produsen dan konsumen , pemasok dan investor. Akhirnya
boleh ditambahkan catatan tentang nama “etika bisnis’ di indonesia study
tentang masalah etis dalam bidang ekonomi dan bisnis sudah bisa ditunjukan
dengan nama itu, sejalan dengan kebiasaan umum dalam kawasan bahasa inggris
(Business Ethics). Tetapi dalam bahasa lain terdapat banyak variasi. dalam
bahasa belanda pada umumnya dipakai nama Bedrijfshethiek (etika perusahaan) dan
dalam bahasa jerman Unternehmensethik (etika usaha). Cukup dekat dengan itu
dalam bahasa inggris kadang – kadang dipakai Corporate Ethics (etika
korporasi). Sebagaian nama yang berbeda – beda ini berkaitan dengan preferensi
untuk perspetif makro, meso atau mikro yang berbeda di berbagai negara. Namun demikian,
pada dasarnya semua nama ini menunjuk kepada study tentang aspek – aspek moral
dari kegiatan ekonomi dan bisnis</span><span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US;">.</span></div>
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<span style="font-family: "Segoe UI","sans-serif";">Perkembangan
Etika Bisnis Sepanjang masalah, kegiatan perdagangan atau bisnis tidak pernah
lupa dari sorotan etika. Perhatian etika untuk bisnis seumur dengan bisnis itu
sendiri. Sejak manusia terjun dalam perniagaan, disadari juga bahwa kegiatan
ini tidak terlepas dari masalah etis. Aktivitas perniagaan selalu sudah
berurusan dengan etika, artinya selalu harus mempertimbangkan apa yang boleh
dan apa yang tidak boleh dilakukan. Namun demikian, jika kita menyimak etika
bisnis sebagaimana dipahami dan dipraktekan sekarang. Tidak bisa disangkal
juga, disini kita menghadapi suatu fenomena baru. Belum pernah dalam sejarah,
etika bisnis mendapat hatian begitu besar dan insentif seperti sekarang ini.
Etika selalu dikaitkan dengan bisnis, sejak ada bisnis, sejak saat itu pula
bisnis dihubungkan dengan etika, sebagaimana etika selalu dikaitkan juga dengan
wilayah – wilayah lain dalam kehidupan manusia seperti politik, keluarga,
seksualitas berbagai profesi dan sebagainya. Jadi etika dalam bisnis atau etika
berhubungan dengan bisnis berbicara tentang bisnis sebagai salah satu topik di
samping sekian banyak topik</span><span style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US;"> </span><span style="font-family: "Segoe UI","sans-serif";">lainnya.</span></div>
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<b><i><span style="font-family: "Segoe UI","sans-serif";">Perkembangan etika bisnis menurut Bertens (2000):</span></i></b><b><i><span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US;"></span></i></b></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US; mso-fareast-font-family: "Segoe UI";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Segoe UI","sans-serif";">Situasi Dahulu Pada awal sejarah
filsafat, Plato, Aristoteles, dan filsuf-filsuf Yunani lain menyelidiki
bagaimana sebaiknya mengatur kehidupan manusia bersama dalam negara dan
membahas bagaimana kehidupan ekonomi dan kegiatan niaga harus diatur.</span><span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US; mso-fareast-font-family: "Segoe UI";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Segoe UI","sans-serif";">Masa Peralihan: tahun 1960-an
ditandai pemberontakan terhadap kuasa dan otoritas di Amerika Serikat (AS),
revolusi mahasiswa (di ibukota Perancis), penolakan terhadap establishment
(kemapanan). Hal ini memberi perhatian pada dunia pendidikan khususnya
manajemen, yaitu dengan menambahkan mata kuliah baru dalam kurikulum dengan
nama Business and Society. Topik yang paling sering dibahas adalah corporate
social responsibility.</span><span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US; mso-fareast-font-family: "Segoe UI";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Segoe UI","sans-serif";">Etika Bisnis Lahir di AS: tahun
1970-an sejumlah filsuf mulai terlibat dalam memikirkan masalah-masalah etis di
sekitar bisnis dan etika bisnis dianggap sebagai suatu tanggapan tepat atas
krisis moral yang sedang meliputi dunia bisnis di AS.</span><span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US; mso-fareast-font-family: "Segoe UI";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Segoe UI","sans-serif";">Etika Bisnis Meluas ke Eropa: tahun
1980-an di Eropa Barat, etika bisnis sebagai ilmu baru mulai berkembang
kira-kira 10 tahun kemudian. Terdapat forum pertemuan antara akademisi dari
universitas serta sekolah bisnis yang disebut European Business Ethics Network
(EBEN).</span><span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US;"></span></div>
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<span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US; mso-fareast-font-family: "Segoe UI";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Segoe UI","sans-serif";">Etika Bisnis menjadi Fenomena
Global: tahun 1990-an tidak terbatas lagi pada dunia Barat. Etika bisnis sudah
dikembangkan di seluruh dunia. Telah didirikan International Society for
Business, Economics, and Ethics (ISBEE) pada 25-28 Juli 1996 di Tokyo.<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span><span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US;"></span></div>
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<b><span style="font-family: "Segoe UI","sans-serif";">Etika Profesional Profesi Akuntan
Publik</span></b><span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US;"></span></div>
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<span style="font-family: "Segoe UI","sans-serif";">Setiap profesi yang menyediakan
jasanya kepada masyarakat memerlukan kepercayaan dari masyarakat yang
dilayaninya. Kepercayaan masyarakat terhadap mutu jasa akuntan publik akan
menjadi lebih tinggi, jika profesi tersebut menerapkan standar mutu tinggi
terhadap pelaksanaan pekerjaan profesional yang dilakukan oleh anggota
profesinya. Aturan Etika Kompartemen Akuntan Publik merupakan etika profesional
bagi akuntan yang berpraktik sebagai akuntan publik Indonesia. Aturan Etika
Kompartemen Akuntan Publik bersumber dari Prinsip Etika yang ditetapkan oleh
Ikatan Akuntan Indonesia. Dalam konggresnya tahun 1973, Ikatan Akuntan
Indonesia (IAI) untuk pertama kalinya menetapkan kode etik bagi profesi akuntan
Indonesia, kemudian disempurnakan dalam konggres IAI tahun 1981, 1986,</span><span style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US;"> </span><span style="font-family: "Segoe UI","sans-serif";">1994, dan terakhir tahun 1998.
Etika profesional yang dikeluarkan oleh Ikatan Akuntan Indonesia dalam
kongresnya tahun 1998 diberi nama Kode Etik Ikatan Akuntan Indonesia.<br />
Akuntan publik adalah akuntan yang berpraktik dalam kantor akuntan publik, yang
menyediakan berbagai jenis jasa yang diatur dalam Standar Profesional Akuntan
Publik, yaitu auditing, atestasi, akuntansi dan review, dan jasa konsultansi.
Auditor independen adalah akuntan publik yang melaksanakan penugasan audit atas
laporan keuangan historis yang menyediakan jasa audit atas dasar standar
auditing yang tercantum dalam Standar Profesional Akuntan Publik. Kode Etik
Ikatan Akuntan Indonesia dijabarkan ke dalam Etika Kompartemen Akuntan Publik
untuk mengatur perilaku akuntan yang menjadi anggota IAI yang berpraktik dalam
profesi akuntan publik.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Segoe UI","sans-serif";">Orientasi
Bisnis di Era Global</span></b></div>
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<span style="font-family: "Segoe UI","sans-serif";">Gelombang globalisasi telah melanda
berbagai sektor berkembang pesat berdampak luas bisnis. Kinichi Ohmae (1995) menyatakan
bahwa akibat globalisasi, batas-batas antar negara menjadi tidak begitu penting
lagi. Perdagangan bebas AFTA untuk negara-negara Asia tenggara yang dimulai
2003 dan APEC tahun 2020 diperkirakan akan menuntut pergeseran paradigma dalam
berbisnis, yaitu bahwa dimensi etika dalam dunia bisnis menjadi salah satu
kunci utama dalam berbisnis.</span></div>
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<span style="font-family: "Segoe UI","sans-serif";">Globalisasi
dalam berbagai bidang akan mengakibatkan semakin banyak hal-hal yang <i>uncontrollable
</i>bagi perusahaan, bahkan oleh pemerintah sekalipun. Eksistensi bisnis
tertentu di Indonesia yang selama ini karena adanya dukungan orang kuat dan hak-hak
istimewa lainnya, nantinya tidak bisa menolak menghadapi tekanan internasional.
Interdependensi antar negara menjadi semakin besar. Persaingan bisnis dengan
aturan main yang bersifat global seperti ketentuan <i>world trade organization </i>(WTO)
dan <i>international standards organization </i>(ISO) tidak bisa lagi diabaikan.
Tekanan internasional seperti tentang perburuhan, <i>human right</i>, dan keadilan
akan menjadi persyaratan dalam berbisnis.</span><span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US;"></span></div>
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<span style="font-family: "Segoe UI","sans-serif";">Upaya mengembangkan praktik bisnis
yang etis di Indonesia dapat dilakukan melalui berbagai cara yang elegan.
Cara-cara tersebut antara lain meliputi:</span><span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; text-align: justify; text-autospace: none; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US; mso-fareast-font-family: "Segoe UI";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Segoe UI","sans-serif";">Mengembangkan lingkungan usaha yang
etis. Menurut hasil penelitian di Korea dan Jepang, praktik bisnis yang etis
sangat dipengaruhi oleh faktor lingkungan keluarga. Pengusaha yang berasal dari
lingkungan keluarga yang tidak etis akan menghasilkan usahawan yang tidak etis
pula. Etika seseorang sangat ditentukan oleh lingkungan kelauarga orang
tersebut. Usahawan dari lingkungan keluarga yang baik dan moralis akan menjadi
usahawan etis inti, yang diharapkan dapat menyebar kepada usahawan lain.
Pemerintah dan asosiasi pengusaha dapat membantu menciptakan lingkungan usaha
yang kondusif menuju peningkatan etika dan moral usaha di Indonesia.</span><span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; text-align: justify; text-autospace: none; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US; mso-fareast-font-family: "Segoe UI";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Segoe UI","sans-serif";">Menciptakan kredo perusahaan yang
etis dan moralis. Peranan kredo perusahaan yaitu nilai-nilai falsafah
perusahaan yang tercermin dalam visi dan misi bisnis akan selalu mengingatkan
pimpinan perusahaan dan seluruh staf terhadap etika dan moral dalam bisnisnya.</span><span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l1 level1 lfo2; text-align: justify; text-autospace: none; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US; mso-fareast-font-family: "Segoe UI";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Segoe UI","sans-serif";">Mengembangkan etika melalui
pendidikan manajemen. Pendidikan dan latihan manajemen dapat menjadi sarana
yang baik dalam peningkatan etika usaha di perusahaan. Di sini perlu ditekankan
bahwa pengusaha yang etis dan moralis akan dapat langgeng dalam jangka panjang.</span><span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US;"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Segoe UI","sans-serif";">Pada dunia bisnis, upaya untuk
mendapatkan keuntungan yang sebesar-besarnya merupakan hal yang wajar. Bahkan
upaya ini akan menyemarakkan keseluruhan sistem perekonomian nasional, dalam
arti keuntungan yang sebesarbesarnya didapatkan dengan melaksanakan berbagai
kegiatan yang akan mempengaruhi perekonomian. Namun sayangnya dalam kenyataan
upaya mendapatkan keuntungan tersebut cenderung mengabaikan etika bisnis.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Segoe UI","sans-serif";">Keuntungan yang besar diperoleh
dengan mengorbankan faktor-faktor bisnis lainnya. Perilaku bisnis yang tidak
etis untuk mendapatkan keuntungan maksimum akan berdampak sebagai berikut.</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo3; text-align: justify; text-autospace: none; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US; mso-fareast-font-family: "Segoe UI";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Segoe UI","sans-serif";">Upah dan kesejahteraan karyawan
menurun. Seperti diketahui bahwa salah satu ukuran yang digunakan untuk
memperoleh keuntungan sebesar-besarnya adalah memaksimumkan hasil penjualan dan
meminimumkan seluruh biaya perusahaan. Upaya meminimumkan biaya perusahaan
antara lain dengan menekan upah tenaga kerja. Akibatnya kesejahteraan karyawan
menjadi rendah dan tidak sesuai dengan kontribusi kerja yang diberikan karyawan
kepada perusahaan. Keadaan tersebut telah melanggar etika bisnis.</span><span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo3; text-align: justify; text-autospace: none; text-indent: -18.0pt;">
<span style="font-family: "Segoe UI","sans-serif"; mso-fareast-font-family: "Segoe UI";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Segoe UI","sans-serif";">Mematikan
usaha pemasok. Para pengusaha seringkali menekan harga faktor input yang
diperoleh dari para pemasok. Selain itu pengusaha cenderung menunda pembayaran.
Hal ini akan berakibat mematikan usaha dan mata pencaharian para pemasok.
Bahkan beberapa perusahaan besar berupaya mendirikan perusahaan baru atau
mengakuisisi perusahaan yang telah ada untuk menggantikan fungsi para pemasok.
Keadaan tersebut melanggar etika bisnis, karena etika yang benar adalah
mendorong perkembangan para pemasok yang dalam jangka panjang akan
menguntungkan perusahaan yang</span><span style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US;"> </span><span style="font-family: "Segoe UI","sans-serif";">bersangkutan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo3; text-align: justify; text-autospace: none; text-indent: -18.0pt;">
<span style="font-family: "Segoe UI","sans-serif"; mso-fareast-font-family: "Segoe UI";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Segoe UI","sans-serif";">Merusak
lingkungan. Untuk memaksimumkan keuntungan, masih banyak pengusaha yang
cenderung menggunakan input yang yang merusak lingkungan alam. Terutama hal ini
terjadi pada sektor usaha dan industri yang berorientasi pada bahan baku dari
alam. Selain itu juga proses produksi yang menghasilkan limbah industri yang
mencemari lingkungan. Ambisi para pengusaha ini melanggar etika bisnis karena
keuntungan yang didapatkan diperoleh dengan mengorbankan lingkungan hidup. Hal
ini berarti bahwa keuntungan yang diperolehnya didapat atas korban dari
masyarakat lainnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo3; text-align: justify; text-autospace: none; text-indent: -18.0pt;">
<span style="font-family: "Segoe UI","sans-serif"; mso-fareast-font-family: "Segoe UI";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Segoe UI","sans-serif";">Merugikan
konsumen. Akibat ambisi pengusaha untuk mendapatkan keuntungan yang
sebesar-besarnya, masih banyak pengusaha yang merugikan konsumen, antara lain
dengan menurunkan kualitas barang dan jasa yang dihasilkan di bawah standar,
pengiriman barang yang lambat, dan menaikkan harga barang di atas norma-norma
kewajaran. Di dalam etika bisnis hal-hal tersebut melanggar moralitas usaha.
Selain itu, penyampaian output hasil usaha kepada para konsumen sering
dilaksanakan melalui pedagang perantara atau pengecer untuk memperluas jaringan
distribusi. Tindakan akuisisi jaringan pengecer (<i>retailer</i>) untuk kepentingan
produsen akan membunuh pedagang eceran dan hal ini melanggar etika bisnis.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; mso-list: l0 level1 lfo3; text-align: justify; text-autospace: none; text-indent: -18.0pt;">
<span style="font-family: "Segoe UI","sans-serif"; mso-fareast-font-family: "Segoe UI";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Segoe UI","sans-serif";">Membohongi
bank dan lembaga pembiayaan lain. Masih banyak para konsultan yang dalam
membuat <i>appraisal </i>cenderung menyatakan <i>feaseable</i>, walaupun sebenarnya
tidak demikian. Masih banyak penilai yang menaikkan nilai aset yang bertujuan
untuk mendapatkan lebih banyak kredit. Masih banyak para akuntan yang tidak
jujur. Dengan hal-hal tersebut, maka bank dengan tanpa penelitian seksama
memberikan kredit melebihi dari yang seharusnya. Hal inipun merupakan tindakan
perusahaan yang melanggar etika bisnis.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Segoe UI","sans-serif";">Hal-hal di atas merupakan contoh
kegiatan yang cenderung melanggar etika bisnis . namun demikian, pada saat ini
tidak boleh pesimis dengan kemampuan etika dan moral sebagian pengusaha kita
yang berambisi untuk bisnis yang halal dan berkah. Mereka sebagai pengusaha
yang patriotik mengajak dan memperingatkan para pengusaha lainnya untuk selalu
berlaku etis dan moralis. Asosiasi pengusaha seperti KADIN dapat menjadi <span style="mso-spacerun: yes;"> </span>pendorong ke arah pelaksanaan etika dan moral
usahawan yang lebih baik untuk itu perlu adanya reorientasi baru di mana para
pimpinan harus memahami etika dan moral bisnis yang memadai.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US;">Sumber :</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US;"><a href="http://www.slideshare.net/ahmadfajarjabrik/isi-makalah-etika-bisnis" rel="nofollow" target="_blank">http://www.slideshare.net/ahmadfajarjabrik/isi-makalah-etika-bisnis</a></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; mso-ansi-language: EN-US;"><a href="http://njfernandosimatupang.blogspot.co.id/2012/12/sejarah-perkembangan-etika-profesi.html" rel="nofollow" target="_blank">http://njfernandosimatupang.blogspot.co.id/2012/12/sejarah-perkembangan-etika-profesi.html</a></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-size: 12.0pt; mso-bidi-font-family: TimesNewRomanPSMT;"><a href="http://dion.staff.gunadarma.ac.id/Downloads/files/35636/Konsep+Etika+Bisnis.docx." rel="nofollow" target="_blank"> http://dion.staff.gunadarma.ac.id/Downloads/files/35636/Konsep+Etika+Bisnis.docx.</a></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: TimesNewRomanPSMT;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
Anonymoushttp://www.blogger.com/profile/13165168688937906269noreply@blogger.com0tag:blogger.com,1999:blog-2806204010109548070.post-67158963257196471842015-12-30T16:59:00.000+07:002016-01-03T16:59:25.742+07:00Kasus Perusahaan di Indonesia yang Mengalami Manajemen Krisis yang Disebabkan Bencana Alam<!--[if gte mso 9]><xml>
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<span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;">PT Telekomunikasi
Indonesia, Tbk</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<em><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">“</span></em><em><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Indonesia rentan terhadap bencana alam dan
peristiwa-peristiwa di luar kendali kami, yang berpengaruh negatif pada bisnis
dan hasil usaha kami</span></em><em><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">”</span></em><span style="font-family: "Bookman Old Style","serif";"><br />
<br />
Banyak daerah di Indonesia, termasuk daerah di mana kami beroperasi, rentan
terhadap bencana alam seperti banjir, petir, angin ribut, gempa bumi, tsunami,
letusan gunung berapi, kebakaran dan juga kekeringan, pemadaman listrik dan
peristiwa lainnya yang berada di luar kendali kami. Kepulauan Indonesia adalah
salah satu daerah vulkanik paling aktif di dunia karena berada di zona
konvergensi dari tiga lempeng litosfer utama, sehingga mengalami aktivitas
seismik yang dapat menyebabkan gempa bumi, tsunami atau gelombang pasang yang
merusak. Dari waktu ke waktu, bencana alam telah menelan korban jiwa, merugikan
atau membuat sejumlah besar masyarakat mengungsi dan merusak peralatan kami.
Peristiwa-peristiwa seperti ini telah terjadi di masa lalu, dan dapat terjadi
lagi di masa depan, mengganggu kegiatan usaha kami, menyebabkan kerusakan pada
peralatan dan memberikan pengaruh buruk terhadap kinerja finansial dan
keuntungan kami.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Bookman Old Style","serif";">Dalam
beberapa tahun terakhir, beberapa bencana alam telah terjadi di Indonesia
(selain tsunami di Asia pada tahun 2004), termasuk tsunami di Pangandaran, Jawa
Barat pada tahun 2006, gempa bumi di Yogyakarta, Jawa Tengah pada tahun 2006,
erupsi yang kemudian berkembang menjadi banjir lumpur panas di Sidoarjo Jawa
Timur di tahun 2006, serta gempa bumi di Papua, Jawa Barat, Sulawesi dan Sumatera
pada waktu yang berbeda di tahun 2009. </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Bookman Old Style","serif";">Gempa
bumi yang melanda sebagian wilayah Jawa Barat pada tanggal 2 September 2009
menyebabkan kerusakan pada aset Perusahaan. Pada tanggal 30 September 2009
terjadi gempa di Sumatera Barat, yang mengganggu penyediaan layanan
telekomunikasi di beberapa lokasi. Walaupun Tim Manajemen Krisis kami
bekerjasama dengan karyawan dan mitra kami berhasil memulihkan layanan dengan
cepat, gempa tersebut menyebabkan kerusakan parah terhadap aset kami. Ada
sejumlah gempa bumi terdeteksi pada tahun 2010 hingga 2013, walau tidak satupun
yang memberikan risiko signifikan terhadap bisnis kami pada umumnya.<br />
<br />
Banjir bandang dan banjir yang lebih meluas terjadi secara rutin selama musim
hujan dari bulan November sampai bulan April. Kota-kota besar khususnya
Jakarta, sering mengalami banjir parah yang mengakibatkan gangguan besar, dan
kadang-kadang menimbulkan korban jiwa. Jakarta mengalami banjir yang signifikan
pada bulan Februari 2007 dan Solo di Jawa Tengah pada bulan Januari. Pada bulan
Januari 2009 terjadi hujan deras yang menyebabkan runtuhnya sebuah bendungan
diluar Jakarta, membanjiri ratusan rumah di daerah padat penduduk dan
menyebabkan kematian sekitar 100 orang. Longsor terjadi secara rutin di daerah
pedesaan selama musim hujan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Bookman Old Style","serif";">Ada
banyak gunung berapi di Indonesia yang dapat meletus tanpa peringatan. Pada
bulan Oktober dan November 2010, Gunung Merapi di Jawa Tengah meletus beberapa
kali, menelan korban jiwa sekitar 140 orang, beberapa ratus ribu orang lainnya
pada radius 20 km terpaksa mengungsi, menyebabkan kerusakan properti senilai
miliaran Dolar dan mengganggu perjalanan udara. Sejak bulan April 2008, Gunung
Soputan di Sulawesi Utara, Gunung Egon di Pulau Flores, Nusa Tenggara, Gunung
Ibu di Maluku Utara dan Anak Krakatau di Selat Sunda telah menunjukkan
peningkatan aktivitas vulkanik. Gunung Sinabung 60 km barat daya dari Medan,
kota terbesar Sumatera Utara, meletus pada tanggal 29 Agustus 2013 setelah
tidak beraktivitas selama 400 tahun, dan kembali meletus bulan November 2013.
Abu dan asap belerang dari gunung berapi telah menyelimuti pedesaan dan
tanaman.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Bookman Old Style","serif";">Pada
tahun 2010, kabel bawah laut yang merupakan bagian dari <em><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">backbone</span></em> kami mengalami kerusakan
akibat dari tsunami di Sumatera Barat dan gempa di Sumbawa. Atas kerusakan
tersebut, sudah dilakukan perbaikan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Bookman Old Style","serif";">Meskipun
kami telah menerapkan Rencana Kelanjutan Usaha (<em><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Business Continuity Plan</span></em>/“BCP”) dan Rencana Pemulihan
Bencana (<em><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Disaster Recovery Plan</span></em>/“DRP”)
yang diuji coba secara berkala, serta telah mengasuransikan aset kami untuk
melindungi dari kerugian akibat bencana alam atau fenomena lainnya yang terjadi
di luar kendali kami, tidak ada jaminan bahwa perlindungan asuransi akan cukup
untuk menutupi potensi kerugian, atau bahwa premi yang dibayarkan untuk polis
asuransi tersebut ketika diperbarui tidak akan naik secara substansial di masa
depan, maupun bahwa bencana alam tidak akan mengganggu operasional kami secara
signifikan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Bookman Old Style","serif";">Kami
tidak dapat memberi jaminan bahwa peristiwa geologis atau meteorologis di masa
depan tidak akan berdampak lebih besar pada perekonomian Indonesia. Gempa bumi
besar, gangguan geologis atau bencana lain akibat gangguan cuaca di kota yang
padat penduduk manapun dan pusat-pusat keuangan di Indonesia dapat sangat
mengganggu ekonomi Indonesia dan menurunkan kepercayaan investor, sehingga
berpengaruh pada bisnis, kondisi keuangan, hasil operasi dan prospek usaha
kami.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<em><span style="font-family: "Bookman Old Style","serif"; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Operasional kami dapat terpengaruh oleh merebaknya wabah flu
burung, virus flu A (H1N1) atau epidemi lainnya</span></em></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Bookman Old Style","serif";">Merebaknya
wabah flu burung, virus flu A (H1N1) atau epidemi serupa, ataupun
langkah-langkah yang ditempuh pemerintah di negara-negara yang terjangkit,
termasuk Indonesia, dalam menghadapi serangan wabah tersebut, dapat mengganggu
perekonomian Indonesia maupun negara-negara lain dan</span><span style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US;"> </span><span style="font-family: "Bookman Old Style","serif";">menurunkan kepercayaan
investor, sehingga dapat berpengaruh negatif secara material pada kondisi
keuangan, hasil-hasil operasional maupun harga saham kami. Selanjutnya, operasi
kami dapat terganggu signifikan bila karyawan kami tetap di rumah dan tidak
pada tempat kerjanya untuk waktu yang panjang, sehingga dapat berdampak negatif
secara material terhadap kondisi keuangan atau hasil operasi kami maupun nilai
pasar dari sekuritas kami.</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US;"></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;">
<span lang="EN-US" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US;">Analisa
:</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US;">Bencana
alam dapat terjadi kapan saja dan dimana saja yang sewaktu-waktu dapat
menghambat jalannya produksi di suatu perusahaan. Suatu perusahaan wajib
memiliki tim ahli untuk menyelesaikan sutu krisis perusahaan akibat terjadinya bencana
alam yang tak terduga. Berdasarkan kasus diatas PT TELKOM telah membuktikan
bahwa meski telah terjadi beberapa bencana alam yang mengakibatkan kerusakan
terhadap peralatan milik PT TELKOM sehingga </span><span style="font-family: "Bookman Old Style","serif";">mengganggu penyediaan layanan telekomunikasi</span><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US;"> namun PT TELKOM dapat menyelesaikan-nya dengan baik. Meski seperti itu,
hal-hal yang dapat menyebabkan krisis pada suatu perusahaan terlebih krisis
tersebut tidak dapat diprediksi maka perusahaan harus siap siaga dengan apa
yang akan ditimbulkan jika sewaktu-waktu terjadi hal yang tidak diinginkan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US;">Sumber
:</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Bookman Old Style","serif"; mso-ansi-language: EN-US;"><a href="http://www.telkom.co.id/UHI/CDInteraktif2013/ID/0040_risiko.html" rel="nofollow" target="_blank">http://www.telkom.co.id/UHI/CDInteraktif2013/ID/0040_risiko.html</a></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
Anonymoushttp://www.blogger.com/profile/13165168688937906269noreply@blogger.com0tag:blogger.com,1999:blog-2806204010109548070.post-12039622322443468092015-12-26T23:17:00.002+07:002015-12-26T23:19:39.027+07:00Kasus Whistle Blowing di Indonesia<!--[if gte mso 9]><xml>
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<br />
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 1; text-align: justify;">
<b><span style="font-family: "Century Gothic","sans-serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-font-kerning: 18.0pt;">Whistleblower
Kasus Solar PT Ganda Sari Cari Keadilan </span></b></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 1; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">TANJUNGPINANG
(HK)- Menjadi "whistleblower" dalam kasus dugaan penggelapan solar bersubsidi
di Bintan bukanlah pekerjaan yang ringan, apalagi pemilik perusahaan yang
tersangkut, cukup terkenal di Kepulauan Riau. </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mar adalah
mantan karyawan PT Gandasari Tetra Mandiri dan kini menyatakan siap membongkar
kasus dugaan penyelewengan ribuan ton solar bersubsidi yang dilakukan
perusahaannya.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">"Whistleblower"
per definisi adalah seseorang yang melaporkan perbuatan yang berindikasi tindak
pidana korupsi di dalam organisasi tempat yang bersangkutan bekerja, dan
memiliki akses informasi yang memadai atas terjadinya indikasi tindak pidana
tersebut</span><span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mar mulai
menyuarakan pelanggaran yang dilakukan PT Gandasari setelah polisi menyita enam
tanki dan kapal Aditya 01 milik AW, bos Gandasari Tetra Mandiri.<br />
<br />
"Saya tahu, yang saya lawan ini bukan pengusaha kecil. Tetapi saya yakin
keadilan tidak melihat harta yang dimiliki seseorang, karena di mata hukum
semuanya sama," kata Mar di Rutan Tanjungpinang, Selasa (16/10) lalu. </span><span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perlawanan Mar
terhadap AW mulai terjadi 6 Agustus 2012. Saat itu, AW mengeluarkan surat
menolak pembelian solar bersubsidi sebesar Rp167 juta yang dilakukannya.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sehari
kemudian, PT Gandasari Tetra Mandiri yang diduga tidak memiliki izin
penyimpanan, pengangkutan, pembelian dan penjualan solar itu, melaporkan
dirinya ke Polsek Tanjungpinang Timur</span><span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mar pun
langsung ditangkap, dan diperiksa selama sehari sebelum ditahan di Mapolsek
Tanjungpinang Timur. Proses hukum kini mengalir di Pengadilan Negeri
Tanjungpinang, namun sidang belum dijadwalkan</span><span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bagi Mar,
perusahaan itu telah mengkriminalisasi dirinya, karena uang tersebut
berdasarkan perintah AW telah digunakan untuk membeli solar bersubsidi sebanyak
75 ton. Solar itu pun sudah digunakan sebagai bahan bakar kapal Calvin 27 dan
Aditya 58 untuk mengangkut alat pengeruk batu bauksit ke Konolodale, Sulawesi
Tengah.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tetapi Mar
dipaksa untuk mengaku kepada penyidik bahwa uang sebesar Rp167 juta itu
digunakan untuk berfoya-foya. </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">"Setelah
mengeluarkan surat penolakan, PT Gandasari membeli solar bersubsidi sebanyak 30
ton," katanya didampingi Herman, pengacaranya.</span><span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Solar yang
dibeli Mar berasal dari agen penyalur solar subsidi, oknum polisi dan oknum
TNI. Sebenarnya, kata dia, solar itu untuk kepentingan nelayan, bukan untuk
industri.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">"Itu
menjadi penyebab nelayan tidak melaut karena kesulitan mendapatkan solar,"
ujarnya yang mulai bekerja di PT Gandasari Tetra Mandiri pada 14 Agustus 2011.</span><span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kasus
penggelapan solar bersubsidi itu mengawali "peperangan" Mar dengan
AW. Kesempatan untuk membalas perbuatan AW berstatus sebagai tersangka setelah
polisi mengungkap dan menyita enam bunker dan kapal Aditya 01 di Sei Enam, Bintan,
Kepulauan Riau (Kepri).</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mar pun siap
menjadi tersangka dalam kasus penyelewengan solar bersubsidi yang dilakukan PT
Gandasari Tetra Mandiri. Namun ia minta AW dan pihak lain yang terlibat dalam
kasus itu mendapat ganjaran yang setimpal dengan perbuatannya.</span><span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">"Saya siap
membeberkan seluruh pelanggaran yang dilakukan perusahaan itu, tetapi saya
minta jaminan keamanan selama ditahan," katanya.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mar mengaku
mendapat intimidasi sejak ditahan di Polsek Tanjungpinang Timur. Ia diminta
mengaku menggunakan uang PT Gandasari Tetra Mandiri untuk
foya-foya. </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">"Uang itu
sudah digunakan untuk membeli solar, bukan untuk foya-foya," kata Mar.</span><span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Selain itu,
kata dia, Mar yang merupakan saksi kunci dalam kasus penyelewengan solar yang
diduga dilakukan PT Gandasari Tetra Mandiri diminta untuk tidak memberikan
keterangan yang terlalu dalam. Padahal keterangannya telah menyeret sejumlah
pihak yang terlibat dalam kasus itu.<br />
<br />
"Saya merupakan orang kepercayaan AW, bos PT Gandasari, yang ditugaskan
untuk membeli solar dari agen penyaluran solar subsidi (APMS) di Tanjungpinang
dan Kabupaten Bintan," ungkap Mar.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mar mengatakan,
perdagangan solar bersubsidi untuk kepentingan industri bukan hanya dilakukan
oleh antara perusahaan, melainkan juga oknum polisi dan TNI AL. Solar dari APMS
tidak didistribusikan untuk kepentingan nelayan, melainkan "kencing"
di tempat tertentu dan dijual kepada PT Gandasari.<br />
<br />
"Saya sudah berulang kali diperintahkan oleh AW untuk membeli solar bersubsidi
tersebut," katanya.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sedangkan kuota
untuk masing-masing APMS yang bekerja sama dengan PT Gandasari menggunakan jasa
Tr, yang selalu berhubungan dengan pihak PT Pertamina. "Delivery
order" dibuat oleh TR, kemudian diserahkan kepada PT Pertamina.<br />
<br />
Penyelewengan solar bersubsidi itu menyebabkan nelayan tidak dapat melaut
lantaran kesulitan mendapatkan solar.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">"Masing-masing
APMS mendapat jatah rata-rata 5 ton. Tetapi saya tidak tahu apakah ini
melibatkan oknum di Pertamina atau tidak," katanya.<br />
<br />
Mar menambahkan, PT Gandasari membeli solar itu dengan harga
Rp6.200-Rp6.700/liter. Padahal harga solar subsidi untuk nelayan Rp4.500/liter,
sedangkan solar untuk industri yang ditetapkan Pertamina sebesar
Rp11.500/liter.<br />
<br />
Nama perusahaan itu hanya digunakan untuk membeli solar bersubsidi, sedangkan
penjualan solar menggunakan nama perusahaan lainnya yaitu PT Gandasari Shiping
Line.</span><span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
<b>Kejahatan Luar Biasa</b></span><span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengamat
ekonomi Provinsi Kepri, Winata Wira berpendapat, penggelapan solar yang diduga
disubsidi oleh pemerintah tidak hanya sebatas pelanggaran pidana biasa, melainkan
kejahatan yang luar biasa.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">"Ini
kejahatan luar biasa jadi Polri harus didorong untuk berani bertindak maksimal,
karena harus ada efek jera terhadap pelaku. Dan bukan tidak mungkin temuan ini
memiliki efek domino terhadap pelaku lain yang bertindak serupa," ungkap
Wira yang juga dosen di Fakultas Ekonomi Universitas Maritim Raja Ali Haji,
Tanjungpinang, kemarin.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penggelapan
solar bersubsidi kata Wira tidak hanya merugikan negara, melainkan juga
"memiskinkan" nelayan di Kepri. Nelayan tidak dapat melaut lantaran
tidak mendapatkan solar yang murah untuk menghidupkan mesin pompong.<br />
<br />
"Kasus solar bersubsidi ini bukan pertama kali terjadi di Kepri,"
katanya. <br />
<br />
Upaya pengusutan kasus penyalahgunaan dan penyelewengan distribusi BBM subsidi
berupa solar sebagaimana yang ditemukan oleh aparat hukum di Kepri belakangan
ini seharusnya dapat menggunakan standar maksimal. Keseriusan aparat kepolisian
lanjut Wira tidak cukup hanya sebatas komitmen lisan saja, namun diharapkan
dapat menggunakan kewenangannya secara luas dengan memungkinkan diterapkannya
UU Tipikor selain UU Migas.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">"Seingat
kami, Kapolda Kepri sudah pernah menyatakan indikasi kerugian negara yang
sangat besar akibat kasus ini. Itu artinya, Polri tidak perlu ragu lagi untuk
menggunakan juga UU Tipikor sebagai bentuk keseriusan dalam pengusutan kasus
ini," ujarnya.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut dia,
penggunaan UU Tipikor juga dapat membuka akses yang luas untuk menjerat
kemungkinan terlibatnya oknum pelaku dari unsur aparatur penyelenggara negara.
UU Migas berpotensi hanya menjerat pelaku dari pihak swasta saja ditambah
ancaman pidana pada UU Migas relatif lebih ringan daripada UU Tipikor.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Yang tidak
kalah penting, kata dia, selain tuntutan standar maksimal terhadap upaya
pengusutan oleh Polri, semestinya publik dapat menyaksikan adanya "good
will" dari sejumlah pihak yang dapat dikait-kaitkan dengan kewenangan
dalam pengaturan penyelenggaraan distribusi BBM bersubsidi sehingga kasus
demikian tidak sampai terjadi.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tetapi sampai
hari ini belum didengar apakah ada tindakan internal organisasi atau instansi
yang sifatnya displin internal. Atau pun atau paling tidak tindakan evaluasi
menyangkut tanggung jawab dan wewenang pembinaan dan pengawasan terhadap penyaluran
BBM subsidi baik seperti BPH Migas, Pertamina maupun instansi non departemen
yang anggotanya diduga menjadi oknum yang ikut terlibat.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">"Nalar
publik cenderung yakin bahwa ini bukan kejahatan yang dilakukan oleh koorporasi
semata," katanya.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut dia,
gerakan "civil society" harus terus diperkuat untuk mengawal
pengusutan kasus ini hingga tuntas.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghargaan
dari salah satu LSM di Kepri kepada media cetak beberapa waktu yang lalu patut
diapresiasi dalam semangat membangun kekuatan konsolidasi masyarakat agar kasus
ini dapat diusut secara maksimal dan tuntas.<br />
<br />
"Ini juga jadi momen konsolidasi pencitraan Polri, tapi pemantauan dan
pengawasan oleh masyarakat terhadap pengusutan kasus ini tidak boleh berhenti.
Bila perlu konsolidasi gerakan masyarakat sipil dimaksimalkan tidak hanya di
tataran media dan LSM, melainkan juga bisa ke kampus-kampus dan masyarakat
secara luas," ungkapnya.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Karena itu,
kata dia, untuk memberantas penggelapan solar bersubsidi dibutuhkan keberanian
pihak kepolisian untuk membuka akses pelanggaran hukum yang dilakukan oleh
pelakunya, sehingga tidak hanya sebatas dikenakan pada pelanggaran UU Migas
melainkan juga UU Pemberantasan Korupsi.<br />
<br />
"Penyediaan BBM subsidi berkaitan dengan beban keuangan negara yang
mengalami defisit tiap tahun karena harus membiayai belanja subsidi yang tidak
kecil," katanya.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tersangka</span></b><span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br />
Sebelumnya, Polres Tanjungpinang menetapkan Bos PT Gandasari Petra
Mandiri, Andi Wibowo sebagai tersangka dugaan kasus penimbunan solar di lokasi
tambang Seinam, Kijang, Kabupaten Bintan, Kepri. Penetapan ini setelah polisi
melakukan pemeriksaan saksi-saksi.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Selain saksi,
penetapan tersangka ini juga berdasakan Surat Pemberitahuan Dimulainya
Penyidikan (SPDP) yang dikirim polisi ke Kejari Tanjungpinang, Selasa (2/10)
lalu. Surat itu bernomor SPDP/58/X/2012/Reskrim atas nama Andi Wibowo dan
kawan-kawan.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PT Gandasari
merupakan grup perusahaan yang bergerak di beberapa bidang usaha dan jasa
antara lain sektor pertambangan, bongkar muat, agen pengiriman, pemilik</span><span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kapal, transportasi
dan tim balap motor. Dalam situs resmi perusahaaan ini tertulis mereka punya
slogan Do Better dan Melayani Lebih Baik</span><span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Grup tersebut
memiliki sejumlah perusahaan antara lain Gandasari Resources, Gandasari Aditya,
Gandasari Shipping Line, Gandasari Racing Team. Gandasari Resources terlibat
dalam pertambangan bauksit di Bintan dan pertambangan lainnya.Dalam situs ini
juga diklaim hasil tambang telah diekspor ke negara lain seperti China.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Andi Wibowo
Komisaris PT Gandasari yang saat ini tersandung kasus dugaan penimbunan BBM
Solar di Seinam Bintan ternyata mempunyai hobi balapan, bukan sekedar hobi ia
bahkan sering terjun langsung diarena balap. <br />
<br />
Andy Wibowo, pengusaha muda yang berusai 22 tahun ini dikenal dikalangan dunia
balap sebagai pemodal Gandasari Racing Team (GRT) yang bermain di
IndoPrix dan MotoPrix. Tim ini bahkan diperkuat pembalap Nasional Irwan
Ardiansyah. Irwan juga bertindak selaku manajer GRT, termasuk GRT garuk tanah
alias motocross.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Seperti
dilansir situs ottosport pada 5 Mei 2012 lalu di Sentul Kecil, Andy Wibowo
terlihat menggunakan wearpack dan menggeber motor balap disirkuit tersebut.</span><span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ia mengaku
sangat mencintai balap motor yang merupakan salah satu hobinya yang tidak dapat
ditinggalkan.Tak hanya puas memiliki tim motocross Gandasari Pertamina INK IRC
Racing Team yang sudah berjalan sejak tahun 2010 lalu, Andy Wibowo, sang owner,
juga bikin tim baru, yakni Gandasari Nissin Pertamina Enduro 4T INK Racing
Team. Tim ini khusus turun di Indoprix dengan tunggangan Yamaha. Disamping itu
ia juga menggawangi tim balap turing dengan mengandalkan mobil Honda All New
Jazz. <br />
<br />
Sementara itu, Polda Kepri hingga kini belum menetapkan satu pun tersangka
kasus penyelewengan solar oleh PT Gandasari sejak penanganan kasus tersebut
diambil alih dari Polres Tanjungpinang.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam kasus ini
sebelumnya Polres Tanjungpinang telah menetapkan bos PT Gandasari, Agus Wibowo
jadi tersangka. </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Meski belum ada
tersangka yang ditetapkan Polda, namun Kapolda Kepri, Brigjen Pol Yotje Mende
saat ditanya wartawan siapa yang berpeluang menjadi tersangka, ia mengaku
Direktur Utama PT Gandasari yang paling bertanggung jawab. Namun pihaknya
tidak mau ceroboh dalam menetapkan tersangka secara buru-buru.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">"Dirut PT
Ganda Sari yang paling bertanggung jawab. Kita tak mau buru-buru. Insya Allah
akan ada tersangka," kata Kapolda saat ditemui di sela-sela acara
sosialisasi MoU Dirjen Pajak dengan Polri di Planet Holiday Hotel, Batam,
Selasa (16/10).</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk mengarah
adanya tersangka, lanjut Kapolda, saat ini sudah 18 saksi yang dimintai
keterangan, di antaranya dari Pertamina, perusahaan sendiri dan saksi ahli
serta sejumlah pihak yang dianggap mengetahui kasus tersebut.<br />
<br />
"Selain saksi dari 4 perusahaan, kita sudah panggil saksi dari pihak
lain," tambahnya.<br />
<br />
Kapolda menegaskan pihaknya masih terus memanggil sejumlah pihak untuk dimintai
keterangan. "Kami masih terus panggil saksi, karena memang tidak boleh
buru-buru," katanya.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ia
berjanji tetap memproses secara hukum semua pihak yang terlibat dalam
kasus tersebut. Namun lanjutnya, ia dan anggotanya tak mau takabur.<br />
<br />
"Siapapun yang terlibat, akan kita proses secara hukum," ungkapnya.<br />
<br />
Gubernur Kepri Muhammad Sani mengatakan penegak hukum harus dapat membuat jera
pelaku yang menyelewengkan solar. </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">"Hukum
pelakunya sesuai dengan ketentuan yang berlaku sehingga dapat menimbulkan efek
jera dan tidak terulang lagi di kemudian hari," katanya.<br />
<br />
Ia berharap kasus penjualan solar untuk kepentingan industri yang diduga
dilakukan PT Gandasari milik AW dituntaskan hingga ke akar-akarnya. Kasus itu
diharapkan tidak muncul lagi di kemudian hari.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">"Ini kasus
yang luar biasa, yang telah merugikan negara dan masyarakat. Kami dari dahulu
inginkan kasus ini tidak terjadi," ujarnya. (ant/cw56/cw57)</span><span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">Evaluasi:</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">w</span><span style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; line-height: 115%;">histleblowing merupakan
pengungkapan praktik illegal, tidak bermoral atau melanggar hukum yang
dilakukan oleh anggota organisasi (baik mantan pegawai atau yang masih bekerja)
yang terjadi di dalam organisasi tempat mereka bekerja. Pengungkapan dilakukan
kepada seseorang atau organisasi lain sehingga memungkinkan dilakukan suatu
tindakan. Berdasarkan pihak yang dilapori, whistleblowing dibagi menjadi
internal whistleblowing dan eksternal whistleblowing. Internal whistleblowing
adalah whistleblowing kepada pihak di dalam organisasi atau melalui saluran
yang disediakan organisasi. Sedangkan eksternal whistleblowing adalah
pengungkapan kepada pihak di luar organisasi.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">Berdasarkan kasus diatas, MR memberanikan diri untuk
membongkar dugaan penyelewengan ribuan ton solar bersubsidi yang dilakukan
perusahaannya. Hal ini pun terjadi setelah dirinya tertangkap dan MR merasa
perusahaan telah mengkriminalisasi dirinya. MR merasa bahwa apa yang
dilakukannya berdasarkan yang diperintahkan oleh perusahaan yaitu untuk membeli
solar bersubsidi sebanyak 75 ton, namun MR dipaksa untuk mengaku kepada
penyidik bahwa uang sebesar Rp 167 juta digunakannya untuk berfoya-foya. Dari sini
sudah terlihat bahwa keadilan itu harusnya di tegakkan dengan benar adanya. Menurut
saya, ketika suatu hal yang SALAH maka harus dikatakan SALAH, dan sesuatu hal yang
BENAR harus dikatakan BENAR bukan sebaliknya. Hukum itu harus berjalan dengan
benar tidak memandang siapa yang telah melakukan kesalahan tersebut, entah
orang berada ataupun sebaliknya. Ketika seseorang telah melanggar aturan yang
ada atau telah bertindak tidak sesuai dengan hukum maka seharusnya mendapatkan hukum
yang sesuai dengan apa yang telah dilakukannya. Bukan berati orang yang
melakukan pelanggaran malah dapat menindas orang yang berada di bawahnya. Kasus
seperti yang diatas harus dikupas tuntas oleh petugas yang berwenang sehingga
kebenaran dan keadilan yang ada di Negara kita dapat berjalan dengan benar apa
adanya. Mohon maaf apabila tanggapan saya mengenai kasus diatas ada yang kurang
berkenan. Terima kasih. </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">Sumber :</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"><a href="http://www.haluankepri.com/tanjungpinang/36094-whistleblower-kasus-solar-pt-ganda-sari-cari-keadilan.html" rel="nofollow" target="_blank">http://www.haluankepri.com/tanjungpinang/36094-whistleblower-kasus-solar-pt-ganda-sari-cari-keadilan.html</a></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"><a href="http://nusindo.co.id/prosedur-pelanggaran-whistleblowing-system-rajawali-nusindo/" rel="nofollow" target="_blank">http://nusindo.co.id/prosedur-pelanggaran-whistleblowing-system-rajawali-nusindo/</a></span></div>
Anonymoushttp://www.blogger.com/profile/13165168688937906269noreply@blogger.com0tag:blogger.com,1999:blog-2806204010109548070.post-53627143179138830712015-12-02T20:11:00.002+07:002015-12-26T21:36:23.676+07:00Kasus PT. Great River International, Tbk<!--[if !mso]>
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<tr><td class="tr-caption" style="text-align: center;"><a href="https://www.google.co.id/imgres?imgurl=http://jurnalakuntansikeuangan.com/wp-content/uploads/2012/06/Penyimpangan-Transaksi-Akuntansi.jpg&imgrefurl=http://atha-feb10.web.unair.ac.id/artikel_detail-50429-Ekonomi-Cara%2520Menyikapi%2520Perintah%2520Melakukan%2520Penyimpangan%2520Transaksi%2520Akuntansi.html&h=412&w=677&tbnid=-2Rjd9JWAlpJHM:&docid=b8A448jrip8UVM&ei=crBeVqagLIGTuATjxJbYCw&tbm=isch&ved=0ahUKEwimoYq_5bzJAhWBCY4KHWOiBbsQMwhSKDAwMA" rel="nofollow" target="_blank">Sumber</a></td></tr>
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<span lang="EN-US" style="color: cyan; font-family: "segoe ui" , "sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">K</span><span style="color: cyan; font-family: "segoe ui" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">asus
pelanggaran kode etik akuntansi,</span><span style="color: cyan; font-family: "segoe ui" , "sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> </span><span style="color: cyan; font-family: "segoe ui" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">pada Akuntan publik Justinus Aditya Sidharta yang diindikasi
melakukan kesalahan dalam mengaudit laporan keuangan PT. Great River
Internasional, Tbk. yang menyebabkan mengalami penggelembungan akun penjualan,
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keuangan Great River ikut menjadi tersangka.</span></div>
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<span style="color: cyan; font-family: "segoe ui" , "sans-serif";">Oleh Sebab itu Menteri
Keuangan RI terhitung sejak tanggal 28 November 2006 telah membekukan izin
akuntan publik Justinus Aditya Sidharta selama dua tahun karena terbukti
melakukan pelanggaran terhadap Standar Profesi Akuntan Publik (SPAP) berkaitan
dengan laporan Audit atas Laporan Keuangan Konsolidasi PT. Great River tahun
2003. Dalam konteks skandal keuangan di atas, muncullah pertanyaan apakah
trik-trik rekayasa tersebut mampu terdeteksi oleh akuntan publik yang mengaudit
laporan keuangan tersebut atau sebenarnya telah terdeteksi namun auditor justru
ikut mengamankan praktik kejahatan tersebut.</span></div>
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<div style="text-align: justify;">
<span style="color: cyan; font-family: "segoe ui" , "sans-serif";">Tentu saja jika yang terjadi adalah auditor tidak mampu mendeteksi
trik rekayasa laporan keuangan maka yang menjadi inti permasalahannya adalah
kompetensi atau keahlian auditor tersebut. Namun jika yang terjadi justru
akuntan publik ikut mengamankan praktik rekayasa tersebut, maka inti
permasalahannya adalah independensi auditor tersebut. Terkait dengan konteks
inilah, muncul pertanyaan seberapa tinggi tingkat kompetensi dan independensi
auditor saat ini dan apakah kompetensi dan independensi auditor tersebut
berpengaruh terhadap kualitas audit yang dihasilkan oleh akuntan publik.
Kualitas audit ini penting karena dengan kualitas audit yang tinggi maka akan
dihasilkan laporan keuangan yang dapat dipercaya sebagai dasar pengambilan
keputusan.</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<span style="color: cyan; font-family: "segoe ui" , "sans-serif";">PT. Great River International sendiri mulai mengalami kesulitan
keuangan dengan mengajukan permohonan Penundaan Kewajiban Pembayaran Utang
(PKPU) ke Pengadilan Niaga. Permohonan PKPU tersebut diajukan sehubungan dengan
permohonan pailit yang diajukan oleh Citibank atas utang senilai US $10 juta
yang berasal dari US $ 2 juta dari Revolving Credit Agreement pada 16 Februari
1994 dan US $ 8 juta dari Revolving Credit Agreement-Domestic Trade Payable
Onshore tanggal 16 November 1995.</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<span style="color: cyan; font-family: "segoe ui" , "sans-serif";">PT Great River International memperkirakan jumlah kewajibannya yang
telah dan akan jatuh tempo, di luar utangnya kepada Citibank, adalah sebesar US
$179.291.292. Sedangkan total aset yang dimiliki diperkirakan sebesar
Rp1.674.716.315.355. Perusahaan garmen PT Great River International Tbk membukukan
laba bersih sebesar Rp 1,023 trilyun per September 2002, melonjak dari periode
yang sama tahun sebelumnya yang masih membukukan rugi bersih Rp 11,298 milyar.
Demikian dikemukakan Dirut Great River Sunjoto Tanudjaja dalam laporan keuangan
kepada Bursa Efek Jakarta (BEJ).</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<span style="color: cyan; font-family: "segoe ui" , "sans-serif";">Lonjakan laba bersih itu lebih disebabkan adanya pendapatan pos
luar biasa dari hasil restrukturisasi utang sebesar Rp 1,277 trilyun. Dari
total utang sebesar 172,5 juta dollar AS, Great River memperoleh potongan utang
(hair cut) sebesar 85 persen atau untuk setiap dollar utangnya, perseroan hanya
membayar 15 sen. Oleh karena itu, pos-pos yang tadinya untuk membayar utang,
karena ada koreksi pembukuan, berubah menjadi keuntungan. Secara langsung,
pendapatan dari pos luar biasa tersebut tidak mempengaruhi aliran dana tunai
(cashflow) perusahaan, tetapi mengubah struktur keuangan perseroan menjadi
positif. Sebagaimana dialami berbagai emiten lainnya, perusahaan garmen ini
mengalami kesulitan keuangan semenjak krisis ekonomi tahun 1998. Melonjaknya
nilai tukar dollar AS terhadap rupiah membuat nilai utang perseroan melejit ke
atas. Proses restrukturisasi yang sudah dirintis manajemen selama 4 tahun,
sejak tahun 1998 tersebut akhirnya membuahkan hasil dengan penandatanganan
scheme buy back (skema pembelian kembali) utang pada bulan Agustus 2002.</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<span style="color: cyan; font-family: "segoe ui" , "sans-serif";">Pada tahun 2005, salah satu pemegang saham PT. Great River
International Tbk mengajukan diadakannya Rapat Umum Pemegang Saham Luar Biasa
(RUPSLB) untuk menindaklanjuti hasil audit investigasi Akuntan Publik Amir
Abadi Jusuf dan Mawar. Dalam RUPLSB tersebut, akan dimintakan persetujuan
pelaksanaan kuasi reorganisasi terhadap hasil audit investigasi terhadap
perseroan yang dilakukan oleh KAP Amir Abadi Jusuf & Mawar pada November
2005. Selain itu, RUPLSB juga akan meminta persetujuan soal restrukturisasi
seluruh utang perseroan yakni mengkonversi sebagian atau seluruh utang menjadi
saham perseroan. Termasuk pula persetujuan soal penambahan modal sehubungan
dengan konversi sebagian atau seluruh utang perseroan menjadi saham perseroan.</span><span lang="EN-US" style="color: cyan; font-family: "segoe ui" , "sans-serif"; mso-ansi-language: EN-US;"></span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<b><u><span style="color: cyan; font-family: "segoe ui" , "sans-serif"; font-size: 14.0pt; mso-bidi-font-size: 12.0pt;">Kronologi
Kasus</span></u></b></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<b><i style="mso-bidi-font-style: normal;"><span style="color: cyan; font-family: "segoe ui" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">23 No</span></i></b><b><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="color: cyan; font-family: "segoe ui" , "sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">v</span></i></b><b><i style="mso-bidi-font-style: normal;"><span style="color: cyan; font-family: "segoe ui" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">ember 2005</span></i></b><b><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="color: cyan; font-family: "segoe ui" , "sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"></span></i></b></div>
<div style="text-align: justify;">
<span style="color: cyan; font-family: "segoe ui" , "sans-serif";">Sejak Agustus 2005, Bapepam menyidik akuntan publik yang mengaudit
laporan keuangan Great River tahun buku 2003. Bapepam telah menemukan adanya:</span><span lang="EN-US" style="color: cyan; font-family: "segoe ui" , "sans-serif"; mso-ansi-language: EN-US;"></span></div>
<div style="margin-left: 36.0pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: cyan; font-family: "segoe ui" , "sans-serif"; mso-fareast-font-family: "Segoe UI";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: cyan; font-family: "segoe ui" , "sans-serif";">Overstatement atas
penyajian akun penjualan dan piutang dalam Laporan Keuangan GRIV per 31
Desember 2003; dan</span></div>
<div style="margin-left: 36.0pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: cyan; font-family: "segoe ui" , "sans-serif"; mso-fareast-font-family: "Segoe UI";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: cyan; font-family: "segoe ui" , "sans-serif";">Penambahan aktiva tetap
perseroan, khususnya yang terkait dengan penggunaan dana hasil emisi obligasi,
yang tidak dapat dibuktikan kebenarannya.</span></div>
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<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiaJVz9BV8RLsUt_4HPMQHLxxmpNi5BnEDcjk6War0GHiRa5x3LtFyIR1WrDjH5saNh5UQwm7hzSpawjTZ2d5i9oQuzVosaFuWV6ZnzhRWZ_FTVSJsxj844aHTwaY4lj1Mif3-eZjkt6Is/s1600/court-hammer-300x163.jpg" imageanchor="1" style="clear: left; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiaJVz9BV8RLsUt_4HPMQHLxxmpNi5BnEDcjk6War0GHiRa5x3LtFyIR1WrDjH5saNh5UQwm7hzSpawjTZ2d5i9oQuzVosaFuWV6ZnzhRWZ_FTVSJsxj844aHTwaY4lj1Mif3-eZjkt6Is/s1600/court-hammer-300x163.jpg" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><a href="https://www.google.co.id/imgres?imgurl=http://darmansyah.weblog.esaunggul.ac.id/wp-content/uploads/sites/97/2013/09/court-hammer-300x163.jpg&imgrefurl=http://darmansyah.weblog.esaunggul.ac.id/category/sistem-informasi-akuntansi/pengendalian-dan-sistem-informasi-akuntansi/&h=163&w=300&tbnid=XvakC0JwsQEIjM:&docid=h78qhM8KyqSplM&ei=WrFeVvigIJSfugTDmpzYCw&tbm=isch&ved=0ahUKEwj4tc6t5rzJAhWUj44KHUMNB7s4vAUQMwhEKEEwQQ" rel="nofollow" target="_blank">Sumber</a></td></tr>
</tbody></table>
</div>
<div style="text-align: justify;">
<span style="color: cyan; font-family: "segoe ui" , "sans-serif";">Ketua Bapepam Fuad Rahmany menyatakan telah menemukan adanya
indikasi konspirasi dalam penyajian laporan keuangan perusahaan tekstil
tersebut. “Dalam kasus Great River ini, akuntan dengan emitennya terlibat
konspirasi,” katanya. Tapi dia tidak bersedia menjelaskan secara detail praktek
konspirasi dalam penyajian laporan keuangan Great River itu. Berdasarkan
hal-hal tersebut di atas, Bapepam pada tanggal 22 Nopember 2005 meningkatkan Pemeriksaan
atas kasus GRIV ke tahap Penyidikan. Sehubungan dengan tindakan Penyidikan
tersebut, Bapepam telah dan akan berkoordinasi dengan instansi penegak hukum
terkait.</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<b><i style="mso-bidi-font-style: normal;"><span style="color: cyan; font-family: "segoe ui" , "sans-serif";">29 Maret 2006</span></i></b><b><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="color: cyan; font-family: "segoe ui" , "sans-serif"; mso-ansi-language: EN-US;"></span></i></b></div>
<div style="text-align: justify;">
<span style="color: cyan; font-family: "segoe ui" , "sans-serif";">ECW Neloe Dirut Bank Mandiri memenuhi panggilan penyidik Kejaksaan
Agung untuk diperiksa terkait kredit macet PT Great River Internasional (PT
GRI) yang bersangkutan diperiksa dalam dugaan penyimpangan pembelian obligasi
PT GRI oleh Bank Mandiri.</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<b><i style="mso-bidi-font-style: normal;"><span style="color: cyan; font-family: "segoe ui" , "sans-serif";">17 Mei 2006</span></i></b><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="color: cyan; font-family: "segoe ui" , "sans-serif"; mso-ansi-language: EN-US;"></span></i></div>
<div style="text-align: justify;">
<span style="color: cyan; font-family: "segoe ui" , "sans-serif";">Sunyoto Tanudjaya (ST) bos PT. Great River jadi buronan keberadaannya
tidak di ketahui hingga saat ini. Direktur Penyidikan Kejaksaan Agung
(Kejagung) mengeluarkan surat perintah penangkapan. Sekarang dia masih buron.</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<b><i style="mso-bidi-font-style: normal;"><span style="color: cyan; font-family: "segoe ui" , "sans-serif";">28 November 2006</span></i></b><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="color: cyan; font-family: "segoe ui" , "sans-serif"; mso-ansi-language: EN-US;"></span></i></div>
<div style="text-align: justify;">
<span style="color: cyan; font-family: "segoe ui" , "sans-serif";">Menteri Keuangan (Menkeu) RI terhitung sejak tanggal 28 Nopember
2006 telah membekukan izin Akuntan Publik (AP) Justinus Aditya Sidharta selama
dua tahun. Sanksi tersebut diberikan karena Justinus terbukti melakukan
pelanggaran terhadap Standar Profesi Akuntan Publik (SPAP) berkaitan dengan
Laporan Audit atas Laporan Keuangan Konsolidasi PT Great River International
Tbk (Great River) tahun 2003.</span></div>
<div style="text-align: justify;">
<span style="color: cyan; font-family: "segoe ui" , "sans-serif";"><br />
Selama izinnya dibekukan, Justinus dilarang memberikan jasa atestasi
(pernyataan pendapat atau pertimbangan akuntan publik) termasuk audit umum,
review, audit kerja dan audit khusus. Dia juga dilarang menjadi Pemimpin Rekan
atau Pemimpin Cabang Kantor Akuntan Publik (KAP). Namun yang bersangkutan tetap
bertanggungjawab atas jasa-jasa yang telah diberikan serta wajib memenuhi
ketentuan untuk mengikuti Pendidikan Profesional Berkelanjutan (PPL).</span></div>
<div style="text-align: justify;">
<span style="color: cyan; font-family: "segoe ui" , "sans-serif";"><br />
Pembekuan izin oleh Menkeu ini merupakan tindak lanjut atas Surat Keputusan
Badan Peradilan Profesi Akuntan Publik (BPPAP) Nomor 002/VI/SK-BPPAP/VI/2006
tanggal 15 Juni 2006 yang membekukan Justinus dari keanggotaan Ikatan Akuntan
Indonesia Kompartemen Akuntan Publik (IAI-KAP). Hal ini sesuai dengan Keputusan
Menkeu Nomor 423/KMK.06/2006 tentang Jasa Akuntan Publik sebagaimana telah
diubah dengan Peraturan Menkeu Nomor 359/KMK.06/2003 yang menyatakan bahwa AP
dikenakan sanksi pembekuan izin apabila AP yang bersangkutan mendapat sanksi
pembekuan keanggotaan dari IAI dan atau IAI-KAP.</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<b><i style="mso-bidi-font-style: normal;"><span style="color: cyan; font-family: "segoe ui" , "sans-serif";">04 Desember 2006</span></i></b><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="color: cyan; font-family: "segoe ui" , "sans-serif"; mso-ansi-language: EN-US;"></span></i></div>
<div style="text-align: justify;">
<span style="color: cyan; font-family: "segoe ui" , "sans-serif";">Pengumuman oleh PT Bursa Efek Surabaya bahwa PT. Great River
Internasional Tbk memenuhi kriteria delisting dengan menunjuk keterlambatan
penyampaian laporan keuangan:</span><span lang="EN-US" style="color: cyan; font-family: "segoe ui" , "sans-serif"; mso-ansi-language: EN-US;"></span></div>
<div style="margin-left: 36.0pt; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: cyan; font-family: "symbol"; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: cyan; font-family: "segoe ui" , "sans-serif";">Untuk tanggal yang berakhir pada 31 Desember2004 (audited)</span></div>
<div style="margin-left: 36.0pt; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: cyan; font-family: "symbol"; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: cyan; font-family: "segoe ui" , "sans-serif";">Untuk tanggal yang berakhir pada 30 Juni 2005</span></div>
<div style="margin-left: 36.0pt; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: cyan; font-family: "symbol"; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: cyan; font-family: "segoe ui" , "sans-serif";">Untuk tanggal yang berakhir pada 31 Desember2005 (audited)</span></div>
<div style="margin-left: 36.0pt; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: cyan; font-family: "symbol"; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: cyan; font-family: "segoe ui" , "sans-serif";">Untuk tanggal yang berakhir pada 30 Juni 2006</span></div>
<div style="margin-left: 36.0pt; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<br /></div>
<div style="text-align: justify;">
<b><i style="mso-bidi-font-style: normal;"><span style="color: cyan; font-family: "segoe ui" , "sans-serif";">08 Desember 2006</span></i></b><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="color: cyan; font-family: "segoe ui" , "sans-serif"; mso-ansi-language: EN-US;"></span></i></div>
<div style="text-align: justify;">
<span style="color: cyan; font-family: "segoe ui" , "sans-serif";">Kasus Great River semakin mencuat setelah adanya temuan auditor
investigasi Aryanto, Amir Jusuf, dan Mawar, yang menemukan indikasi
penggelembungan account penjualan, piutang, dan aset hingga ratusan miliar
rupiah di Great River. Akibatnya, Great River mengalami kesulitan arus kas dan
gagal membayar utang.</span></div>
<div style="text-align: justify;">
<span style="color: cyan; font-family: "segoe ui" , "sans-serif";"><br />
Badan Pengawas Pasar Modal (Bapepam) melimpahkan kasus penyajian laporan
keuangan PT Great River International Tbk. ke Kejaksaan Tinggi. Ketua Bapepam
Fuad Rahmany menyatakan telah menemukan adanya indikasi konspirasi dalam
penyajian laporan keuangan perusahaan tekstil tersebut. “Dalam kasus Great
River ini, akuntan dengan emitennya terlibat konspirasi,” katanya. Tapi dia
tidak bersedia menjelaskan secara detail praktek konspirasi dalam penyajian
laporan keuangan Great River itu.</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<span style="color: cyan; font-family: "segoe ui" , "sans-serif";">Fuad hanya menyatakan tugas akuntan adalah hanya memberikan opini
atas laporan perusahaan. Akuntan, kata dia, tidak boleh melakukan segala macam
rekayasa dalam tugasnya. “Karena ada sanksi berat untuk (rekayasa) itu,”
katanya.</span></div>
<div style="text-align: justify;">
<span style="color: cyan; font-family: "segoe ui" , "sans-serif";"><br />
Seperti diketahui, sejak Agustus lalu, Bapepam menyidik akuntan publik yang
mengaudit laporan keuangan Great River tahun buku 2003. Bapepam juga sudah
menetapkan empat anggota direksi Great River sebagai tersangka, termasuk
pemiliknya, SunjotoTanudjaja. Penyidikan berdasarkan hasil pemeriksaan adanya
indikasi penipuan dalam penyajian laporan keuangan. Pasalnya, Bapepam menemukan
kelebihan pencatatan atau overstatement penyajian account penjualan dan piutang
dalam laporan tersebut. Kelebihan itu berupa penambahan aktiva tetap dan
penggunaan dana hasil emisi obligasi yang tanpa pembuktian.</span></div>
<div style="text-align: justify;">
<span style="color: cyan; font-family: "segoe ui" , "sans-serif";"><br />
Akibatnya, Great River kesulitan arus kas. Perusahaan tidak mampu membayar
utang Rp 250 miliar kepada Bank Mandiri dan gagal membayar obligasi senilai Rp
400 miliar.</span><span style="color: cyan; font-family: "segoe ui" , "sans-serif"; mso-ansi-language: EN-US;"> </span><span style="color: cyan; font-family: "segoe ui" , "sans-serif";">Kuasa hukum Sunjoto Tanudjaja, J. Pieter Nazar, menyatakan sudah
mengetahui kliennya akan disangkakan terlibat dalam manipulasi laporan keuangan
Great River bersama oknum akuntan publik.</span><span lang="EN-US" style="color: cyan; font-family: "segoe ui" , "sans-serif"; mso-ansi-language: EN-US;"></span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<b><i style="mso-bidi-font-style: normal;"><span style="color: cyan; font-family: "segoe ui" , "sans-serif";">20 Desember 2006</span></i></b><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="color: cyan; font-family: "segoe ui" , "sans-serif"; mso-ansi-language: EN-US;"></span></i></div>
<div style="text-align: justify;">
<span style="color: cyan; font-family: "segoe ui" , "sans-serif";">Badan Pengawas Pasar Modal dan Lembaga Keuangan (Bapepam-LK) telah
melimpahkan kasus penyajian laporan keuangan Great River ke Kejaksaan Agung
pada tanggal 20 Desember 2006. Dalam laporan tersebut, empat anggota direksi
perusahaan tekstil itu ditetapkan menjadi tersangka, termasuk pemiliknya,
Sunjoto Tanudjaja. Bapepam menemukan adanya indikasi konspirasi dalam penyajian
laporan keuangan Great River. Tak tertutup kemungkinan, Akuntan Publik yang
menyajikan laporan keuangan Great River itu ikut menjadi tersangka.</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<b><i style="mso-bidi-font-style: normal;"><span style="color: cyan; font-family: "segoe ui" , "sans-serif";">02 April 2007</span></i></b><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="color: cyan; font-family: "segoe ui" , "sans-serif"; mso-ansi-language: EN-US;"></span></i></div>
<div style="text-align: justify;">
<span style="color: cyan; font-family: "segoe ui" , "sans-serif";">Menunjuk Pengumuman Bursa No. Peng-01/BEJ-PSJ/SPT/01-2005
tertanggal 13 Januari 2005 mengenai suspensi perdagangan saham GRIV yang telah
berjalan lebih dari 2 (dua) tahun, serta kondisi PT Great River International
Tbk yang saat ini tidak berjalan normal (operasional perusahaan lumpuh) sesuai
kapasitas yang ada dan dipandang berpengaruh terhadap going concern Perusahaan
Tercatat, dimana belum terdapat indikasi pemulihan yang memadai atas kondisi
tersebut, maka mengacu pada Peraturan Pencatatan PT Bursa Efek Jakarta Nomor
I-I tentang Penghapusan Pencatatan (Delisting) dan Pencatatan Kembali
(Relisting) Saham di Bursa angka III.3.1, Bursa menghapus pencatatan saham
Perusahaan Tercatat sesuai dengan ketentuan peraturan ini apabila Perusahaan
Tercatat mengalami sekurang-kurangnya satu kondisi di bawah ini :</span><span lang="EN-US" style="color: cyan; font-family: "segoe ui" , "sans-serif"; mso-ansi-language: EN-US;"></span></div>
<div style="margin-left: 36.0pt; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="color: cyan; font-family: "segoe ui" , "sans-serif"; mso-fareast-font-family: "Segoe UI";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: cyan; font-family: "segoe ui" , "sans-serif";">Mengalami kondisi, atau peristiwa,
yang secara signifikan berpengaruh negatif terhadap kelangsungan usaha
Perusahaan Tercatat, baik secara finansial atau secara hukum, atau terhadap
kelangsungan status Perusahaan Tercatat sebagai Perusahaan Terbuka, dan
Perusahaan Tercatat tidak dapat menunjukkan indikasi pemulihan yang memadai;</span></div>
<div style="margin-left: 36.0pt; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="color: cyan; font-family: "segoe ui" , "sans-serif"; mso-fareast-font-family: "Segoe UI";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: cyan; font-family: "segoe ui" , "sans-serif";">Saham Perusahaan
Tercatat yang akibat suspensi di Pasar Reguler dan Pasar Tunai, hanya
diperdagangkan di pasar Negosiasi sekurang-kurangnya selama 24 (dua puluh
empat) bulan terakhir.</span></div>
<div style="margin-left: 36.0pt; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="color: cyan; font-family: "segoe ui" , "sans-serif";"> </span><span style="color: cyan; font-family: "segoe ui" , "sans-serif"; mso-ansi-language: EN-US;"> </span><span style="color: cyan; font-family: "segoe ui" , "sans-serif";"></span></div>
<div style="text-align: justify;">
<span style="color: cyan; font-family: "segoe ui" , "sans-serif";">Atas dasar hal tersebut, Bursa Efek Jakarta memutuskan untuk
menghapuskan pencatatan Efek PT Great River International Tbk. yang berlaku
efektif pada tanggal 2 Mei 2007. Selain itu terdapat pertimbangan lain yang
mendasari keputusan penghapusan pencatatan Efek Perseroan yaitu belum
dipenuhinya kewajiban penyampaian Laporan Keuangan dan kewajiban finansial
Perseroan kepada Bursa berupa penyampaian Laporan Keuangan Tahunan Auditan
Tahun 2004 dan 2005 serta Laporan Keuangan Triwulan I, Tengah Tahunan dan
Triwulan III Tahun 2005 dan 2006 serta denda keterlambatan penyampaian Laporan
Keuangan baik Auditan maupun triwulanan tahun 2004, 2005 dan 2006 dan
pembayaran Biaya Pencatatan Tahunan (ALF) tahun 2005 dan 2006 hingga saat
dikeluarkannya pengumuman ini.</span><br />
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<span style="color: cyan; font-family: "segoe ui" , "sans-serif";"><span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; font-size: 12pt; line-height: 115%;">EVALUASI:</span></span></div>
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<span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; font-size: 12pt; line-height: 115%;">Seorang akuntan publik bertugas memeriksa
laporan keuangan perusahaan untuk kepentingan diluar manajemen serta memberikan
pendapat terhadap aktivitas yang dilakukan oleh perusahaan untuk lebih
meyakinkan laporan keuangan yang disusun manajemen sudah wajar atau tidak. Dari
kasus di atas terlihat bahwa akuntan publik melakukan kesalahan dalam mengaudit
laporan keuangan, akuntan dengan emitennya diindikasikan terlibat konspirasi </span><span style="font-family: "Segoe UI","sans-serif"; font-size: 12pt; line-height: 115%;">dalam penyajian laporan keuangan perusahaan tekstil</span><span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; font-size: 12pt; line-height: 115%;">. Padahal tugas akuntan sendiri sudah jelas
yaitu hanya memberikan pendapat atau opini tentang kewajaran suatu perusahaan, </span><span style="font-family: "Segoe UI","sans-serif"; font-size: 12pt; line-height: 115%;">tidak boleh melakukan segala macam rekayasa dalam tugasnya.</span><span style="font-family: "Segoe UI","sans-serif"; font-size: 12pt; line-height: 115%;"> <span lang="EN-US">Akibat adanya rekayasa
terhadap laporan keuangan ini perusahaan mengalami kesulitan arus kas dan gagal
dalam membayar hutang. </span></span><span style="font-family: "Segoe UI","sans-serif"; font-size: 12pt; line-height: 115%;">Bapepam menemukan
kelebihan pencatatan atau overstatement penyajian account penjualan dan piutang
dalam laporan tersebut. Kelebihan itu berupa penambahan aktiva tetap dan
penggunaan dana hasil emisi obligasi yang tanpa pembuktian</span><span lang="EN-US" style="font-family: "Segoe UI","sans-serif"; font-size: 12pt; line-height: 115%;">. Akuntan publik yang diharapkan dapat
membantu perusahaan untuk memberikan kewajaran namun menimbulkan masalah baru,
yang berakibat fatal yaitu perusahaan di delisting oleh Bapepam dikarenakan utang
yang tak mampu diselesaikan dan terlambatnya penyampaian laporan keuangan
terhadap publik. Sebaiknya akuntan publik mengerjakan tugasnya sesuai dengan
aturan yang ada, sehingga tidak terjadi hal-hal yang tidak diinginkan seperti
ini.</span></div>
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<span lang="EN-US" style="color: cyan; font-family: "segoe ui" , "sans-serif"; mso-ansi-language: EN-US;">Sumber :</span></div>
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<span style="color: cyan;"><a href="http://dwids912.blogspot.co.id/2015/10/kasus-pelanggaran-etika-profesi.html" rel="nofollow" target="_blank"><span style="color: cyan; font-family: "Segoe UI","sans-serif"; font-size: 12.0pt; line-height: 115%;">http://dwids912.blogspot.co.id/2015/10/kasus-pelanggaran-etika-profesi.html</span></a></span><span lang="EN-US" style="color: cyan; font-family: "Segoe UI","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"></span></div>
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<span style="color: cyan;"><a href="http://aiiazzsecret.blog.com/2014/11/02/kasus-pelanggaran-kode-etik-akuntansi-pt-great-river-international-tbk/" rel="nofollow" target="_blank"><span lang="EN-US" style="color: cyan; font-family: "Segoe UI","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">http://aiiazzsecret.blog.com/2014/11/02/kasus-pelanggaran-kode-etik-akuntansi-pt-great-river-international-tbk/</span></a></span><span lang="EN-US" style="color: cyan; font-family: "Segoe UI","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"></span></div>
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<span style="color: cyan;"><a href="http://tugas-fendy.blogspot.co.id/2013/11/kasus-pelanggaran-etika-pt-great-river.html" rel="nofollow" target="_blank"><span lang="EN-US" style="color: cyan; font-family: "Segoe UI","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">http://tugas-fendy.blogspot.co.id/2013/11/kasus-pelanggaran-etika-pt-great-river.html</span></a></span><span lang="EN-US" style="color: cyan; font-family: "Segoe UI","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: cyan;"><a href="https://id.scribd.com/doc/69253614/Kasus-PT-Great-River-International-Tbk" rel="nofollow" target="_blank"><span lang="EN-US" style="color: cyan; font-family: "Segoe UI","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">https://id.scribd.com/doc/69253614/Kasus-PT-Great-River-International-Tbk</span></a></span><span lang="EN-US" style="color: cyan; font-family: "Segoe UI","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"></span></div>
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<span lang="EN-US" style="color: cyan; font-family: "segoe ui" , "sans-serif"; mso-ansi-language: EN-US;"></span><br />Anonymoushttp://www.blogger.com/profile/13165168688937906269noreply@blogger.com0tag:blogger.com,1999:blog-2806204010109548070.post-68168811060121570932015-12-01T21:35:00.001+07:002015-12-01T22:42:13.522+07:00Krisis Dalam Profesi Akuntansi<!--[if gte mso 9]><xml>
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<span lang="EN-US" style="font-family: "century gothic" , "sans-serif"; mso-ansi-language: EN-US;">Dalam dunia lembaga akuntansi, ada yang namanya kode etik profesi
akuntansi. Seorang akuntan professional harus memiliki Etika Profesi Akuntansi.
Seperti yang sudah dijelaskan pada postingan sebelumnya, dapat dilihat <a href="http://astamiact.blogspot.co.id/2015/11/perbandingan-kode-etik-profesi-akuntansi.html" rel="nofollow" target="_blank">disini</a>.
Meski sudah terdapat prinsip-prinsip yang diatur bagaimana para akuntan harus
bertindak namun pada nyatanya penyimpangan yang dilakukan oleh para akuntan banyak
terjadi. Dibawah ini akan dijelaskan secara singkat beberapa kasus yang terjadi
pada Etika Profesi Akuntansi.</span><br />
<br />
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<b><span lang="EN-US" style="color: #66ffff; font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">Kasus / Perusahaan</span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: none; border-top: solid black 1.0pt; height: 29.7pt; mso-border-bottom-themecolor: text1; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 10.0cm;" valign="top" width="378">
<div align="center" class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-yfti-cnfc: 1; text-align: center;">
<b><span lang="EN-US" style="color: #66ffff; font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">Keterangan</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 0;">
<td style="background: silver; border: none; mso-background-themecolor: text1; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 40.85pt;" valign="top" width="54">
<div align="center" class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-yfti-cnfc: 68; text-align: center;">
<b><span lang="EN-US" style="color: black; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-themecolor: text1;">1.</span></b></div>
</td>
<td style="background: silver; border: none; mso-background-themecolor: text1; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-yfti-cnfc: 64; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="color: black; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-themecolor: text1;">PT Muzatek Jaya
2004</span></i></b></div>
</td>
<td style="background: silver; border: none; mso-background-themecolor: text1; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 10.0cm;" valign="top" width="378">
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-yfti-cnfc: 64; text-align: justify; text-indent: 22.95pt;">
<span lang="EN-US" style="color: black; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-themecolor: text1;">Menkeu Sri Mulyani telah membekukan ijin AP (Akuntan
Publik) Drs Petrus M. Winata dari KAP. Drs. Mitra Winata dan Rekan selama 2
tahun yang terhitung sejak 15 maret 2007, Kepala Biro Hubungan Masyarakat
Dep. Keuangan, Samsuar Said saat siaran pers pada Selasa (27/3), menerangkan
sanksi pembekuan dilakukan karena AP tersebut melakukan suatu pelanggaran
atas SPAP (Standar Profesional Akuntan Publik).</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-yfti-cnfc: 64; text-align: justify; text-indent: 22.95pt;">
<span lang="EN-US" style="color: black; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-themecolor: text1;">Pelanggaran tersebut berkaitan dengan pelaksanaan
pemeriksaan audit terhadap Laporan Keuangan PT. Muzatek Jaya pada tahun buku
31 Desember 2004 yang dijalankan oleh Petrus. Dan selain itu Petrus juga
melakukan pelanggaran terhadap pembatasan dalam penugasan audit yaitu Petrus
melaksanakan audit umum terhadap Lap. Keuangan PT. Muzatek Jaya dan PT. Luhur
Arta Kencana serta kepada Apartement Nuansa Hijau mulai tahun buku 2001
hingga tahun 2004.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-yfti-cnfc: 64; text-align: justify; text-indent: 22.95pt;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 40.85pt;" valign="top" width="54">
<div align="center" class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-yfti-cnfc: 4; text-align: center;">
<b><span lang="EN-US" style="color: #66ffff; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US;">2.</span></b></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="color: #66ffff; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US;">PT KAI</span></i></b></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 10.0cm;" valign="top" width="378">
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 22.95pt;">
<span lang="EN-US" style="color: #66ffff; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US;">Transparansi serta kejujuran dalam
pengelolaan lembaga yang merupakan salah satu derivasi amanah reformasi
ternyata belum sepenuhnya dilaksanakan oleh salah satu badan usaha milik Negara,
yakni PT Kereta Api Indonesia. Dalam laporan kinerja keuangan tahunan yang
diterbitkannya pada tahun 2005, ia mengumumkan bahwa keuntungan sebesar Rp.
6,90 milyar telah diraihnya. Padahal, apabila dicermati, sebenarnya ia harus
dinyatakan menderita kerugian sebesar Rp. 63 milyar.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 22.95pt;">
<span lang="EN-US" style="color: #66ffff; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US;">Kerugian ini terjadi karena PT Kereta
Api Indonesia telah tiga tahun tidak menagih pajak pihak ketiga. Tetapi,
dalam laporan keuangan itu, pajak pihak ketiga dinyatakan sebagai pendapatan.
Padahal, berdasarkan standar akuntansi keuangan, ia tidak dapat dikelompokkan
dalam bentuk pendapatan atau asset. Dengan demikian, kekeliruan dalam
pencatatan transaksi atau perubahan keuangan telah terjadi di sini.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 22.95pt;">
<span lang="EN-US" style="color: #66ffff; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US;">Di lain pihak, PT Kereta Api Indonesia
memandang bahwa kekeliruan pencatatan tersebut hanya terjadi karena perbedaan
persepsi mengenai pencatatan piutang yang tidak tertagih. Terdapat pihak yang
menilai bahwa piutang pada pihak ketiga yang tidak tertagih itu bukan
pendapatan. Sehingga, sebagai konsekuensinya PT Kereta Api Indonesia
seharusnya mengakui menderita kerugian sebesar Rp. 63 milyar. Sebaliknya, ada
pula pihak lain yang berpendapat bahwa piutang yang tidak tertagih tetap
dapat dimasukkan sebagai pendapatan PT Kereta Api Indonesia sehingga
keuntungan sebesar Rp. 6,90 milyar dapat diraih pada tahun tersebut. Diduga,
manipulasi laporan keuangan PT Kereta Api Indonesia telah terjadi pada
tahun-tahun sebelumnya. Sehingga, akumulasi permasalahan terjadi disini.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 22.95pt;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="background: silver; border: none; mso-background-themecolor: text1; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 40.85pt;" valign="top" width="54">
<div align="center" class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-yfti-cnfc: 68; text-align: center;">
<b><span lang="EN-US" style="color: black; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-themecolor: text1;">3.</span></b></div>
</td>
<td style="background: silver; border: none; mso-background-themecolor: text1; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div class="MsoNormalCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-yfti-cnfc: 64; text-align: justify;">
<b><i style="mso-bidi-font-style: normal;"><span style="color: black; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-themecolor: text1;">PT. Great River International, Tbk</span></i></b><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="color: black; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-themecolor: text1;"></span></i></b></div>
</td>
<td style="background: silver; border: none; mso-background-themecolor: text1; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 10.0cm;" valign="top" width="378">
<div style="line-height: 150%; mso-yfti-cnfc: 64; text-align: justify; text-indent: 22.95pt;">
<span style="color: black; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-themecolor: text1;">PT. Great River International sendiri mulai
mengalami kesulitan keuangan dengan mengajukan permohonan Penundaan Kewajiban
Pembayaran Utang (PKPU) ke Pengadilan Niaga. Permohonan PKPU tersebut
diajukan sehubungan dengan permohonan pailit yang diajukan oleh Citibank atas
utang senilai US $10 juta yang berasal dari US $ 2 juta dari Revolving Credit
Agreement pada 16 Februari 1994 dan US $ 8 juta dari Revolving Credit
Agreement-Domestic Trade Payable Onshore tanggal 16 November 1995.</span><span lang="EN-US" style="color: black; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-themecolor: text1;"></span></div>
<div style="line-height: 150%; mso-yfti-cnfc: 64; text-align: justify; text-indent: 22.95pt;">
<span style="color: black; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-themecolor: text1;">PT Great River International memperkirakan
jumlah kewajibannya yang telah dan akan jatuh tempo, di luar utangnya kepada
Citibank, adalah sebesar US $179.291.292. Sedangkan total aset yang dimiliki
diperkirakan sebesar Rp1.674.716.315.355. Perusahaan garmen PT Great River
International Tbk membukukan laba bersih sebesar Rp 1,023 trilyun per
September 2002, melonjak dari periode yang sama tahun sebelumnya yang masih
membukukan rugi bersih Rp 11,298 milyar. Demikian dikemukakan Dirut Great
River Sunjoto Tanudjaja dalam laporan keuangan kepada Bursa Efek Jakarta
(BEJ).</span><span lang="EN-US" style="color: black; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-themecolor: text1;"></span></div>
<div style="line-height: 150%; mso-yfti-cnfc: 64; text-align: justify; text-indent: 22.95pt;">
<span style="color: black; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-themecolor: text1;">Pada tahun 2005, salah satu pemegang saham
PT. Great River International Tbk mengajukan diadakannya Rapat Umum Pemegang
Saham Luar Biasa (RUPSLB) untuk menindaklanjuti hasil audit investigasi
Akuntan Publik Amir Abadi Jusuf dan Mawar. Dalam RUPLSB tersebut, akan
dimintakan persetujuan pelaksanaan kuasi reorganisasi terhadap hasil audit
investigasi terhadap perseroan yang dilakukan oleh KAP Amir Abadi Jusuf &
Mawar pada November 2005. Selain itu, RUPLSB juga akan meminta persetujuan
soal restrukturisasi seluruh utang perseroan yakni mengkonversi sebagian atau
seluruh utang menjadi saham perseroan. Termasuk pula persetujuan soal penambahan
modal sehubungan dengan konversi sebagian atau seluruh utang perseroan
menjadi saham perseroan.</span></div>
<div style="line-height: 150%; mso-yfti-cnfc: 64; text-align: justify; text-indent: 17.7pt;">
<br /></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 40.85pt;" valign="top" width="54">
<div align="center" class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-yfti-cnfc: 4; text-align: center;">
<b><span lang="EN-US" style="color: #66ffff; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US;">4.</span></b></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #66ffff; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%;">Malinda
Dee - Citibank</span></i></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #66ffff; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US;"></span></b></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 10.0cm;" valign="top" width="378">
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 22.95pt;">
<span style="color: #66ffff; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Malinda Dee, 47 tahun, Terdakwa atas
kasus pembobolan dana Citybank, terbukti diketahui memindahkan beberapa dana
nasabah dengan memalsukan tandatangan nasabah didalam formulir
transfer. </span><span lang="EN-US" style="color: #66ffff; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 22.95pt;">
<span style="color: #66ffff; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%;">Malinda berhasil memalsukan tandatangan Rohli bin Pateni.
Pemalsuan dilakukan hingga 6 kali pada formulir transfer Citibank nomor AM
93712 yang bernilai 150.000 dollar AS pada tanggal 31 Agustus 2010. Pemalsuan
tanda tangan dilakukan juga di formulir nomor AN 106244 yang dikirim ke PT.
Eksklusif Jaya Perkasa sebesar Rp. 99 juta</span><span lang="EN-US" style="color: #66ffff; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US;">.</span><span lang="EN-US" style="color: #66ffff; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 22.95pt;">
<span lang="EN-US" style="color: #66ffff; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pemalsuan tanda
tangan yang lain pada formulir nomor AN 86515 tanggal 23 Desember 2010 dengan
penerima PT. Abadi Agung Utama. Juga dengan menggunakan nama serta
tanda-tangan palsu Rohli, Malinda Dee mengirim uang sebesar Rp. 250 juta pada
formulir AN 86514 kepada PT. Samudera Asia Nasional tanggal 27 Desember 2010
dan AN 61489 sebesar nilai yang sama pada tanggal 26 Januari 2011. Pun pemalsuan
dalam formulir AN 134280 pengiriman kepada Rocky Deany C. Umbas senilai Rp.
50 juta tanggal 28 Januari 2011 pembayaran pemasangan CCTV, milik Rohli.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
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</tr>
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<b><span lang="EN-US" style="color: black; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-themecolor: text1;">5.</span></b></div>
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<td style="background: silver; border: none; mso-background-themecolor: text1; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-yfti-cnfc: 64; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="color: black; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-themecolor: text1;">Mulyana W Kusuma</span></i></b></div>
</td>
<td style="background: silver; border: none; mso-background-themecolor: text1; mso-background-themetint: 63; padding: 0cm 5.4pt 0cm 5.4pt; width: 10.0cm;" valign="top" width="378">
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-yfti-cnfc: 64; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-themecolor: text1;">Kasus ini terjadi
sekitar tahun 2004. Mulyana W Kusuma sebagai seorang anggota KPU diduga
menyuap anggota BPK yang saat itu akan melakukan audit keuangan berkaitan
dengan pengadaan logistic pemilu. Logistic untuk pemilu yang dimaksud yaitu
kotak suara, surat suara, amplop suara, tinta, dan teknologi informasi. Setelah
dilakukan pemeriksaan, badan dan BPK meminta dilakukan penyempurnaan laporan,
BPK sepakat bahwa laporan tersebut lebih baik daripada sebelumya, kecuali
untuk teknologi informasi. Untuk itu, maka disepakati bahwa laporan akan
diperiksa kembali satu bulan setelahnya.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-yfti-cnfc: 64; text-align: justify;">
<br /></div>
</td>
</tr>
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<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 40.85pt;" valign="top" width="54">
<div align="center" class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-yfti-cnfc: 4; text-align: center;">
<b><span lang="EN-US" style="color: #66ffff; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US;">6.</span></b></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<b><i style="mso-bidi-font-style: normal;"><span style="color: #66ffff; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%;">PT. Kimia Farma
Tbk</span></i></b></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 10.0cm;" valign="top" width="378">
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 22.95pt;">
<span lang="EN-US" style="color: #66ffff; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US;">Pa</span><span style="color: #66ffff; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%;">da
audit tanggal 31 Desember 2001, manajemen Kimia Farma melaporkan adanya laba
bersih sebesar Rp 132 milyar, dan laporan tersebut di audit oleh Hans
Tuanakotta dan Mustofa (HTM). Akan tetapi, Kementerian BUMN dan Bapepam
menilai bahwa laba bersih tersebut terlalu besar dan mengandung unsur
rekayasa. Setelah dilakukan audit ulang, pada 3 Oktober 2002 laporan keuangan
Kimia Farma 2001 disajikan kembali (restated), karena telah ditemukan
kesalahan yang cukup mendasar. Pada laporan keuangan yang baru, keuntungan
yang disajikan hanya sebesar Rp 99,56 miliar, atau lebih rendah sebesar Rp
32,6 milyar, atau 24,7% dari laba awal yang dilaporkan. Kesalahan itu timbul
pada unit Industri Bahan Baku yaitu kesalahan berupa overstated penjualan
sebesar Rp 2,7 miliar, pada unit Logistik Sentral berupa overstated persediaan
barang sebesar Rp 23,9 miliar, pada unit Pedagang Besar Farmasi berupa
overstated persediaan sebesar Rp 8,1 miliar dan overstated penjualan sebesar
Rp 10,7 miliar.Kesalahan penyajian yang berkaitan dengan persediaan timbul
karena nilai yang ada dalam daftar harga persediaan digelembungkan.</span><span lang="EN-US" style="color: #66ffff; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US;"></span></div>
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<br /></div>
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<td style="background: silver; border-bottom: solid black 1.0pt; border: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 40.85pt;" valign="top" width="54">
<div align="center" class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-yfti-cnfc: 68; text-align: center;">
<b><span lang="EN-US" style="color: black; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-themecolor: text1;">7.</span></b></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 134.65pt;" valign="top" width="180">
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-yfti-cnfc: 64; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: black; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-themecolor: text1;">Kredit Macet BRI Cabang Jambi 2010</span></i></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-themecolor: text1;"></span></b></div>
</td>
<td style="background: silver; border-bottom: solid black 1.0pt; border: none; mso-background-themecolor: text1; mso-background-themetint: 63; mso-border-bottom-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 10.0cm;" valign="top" width="378">
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-yfti-cnfc: 64; text-align: justify; text-indent: 22.95pt;">
<span style="color: black; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Seorang akuntan publik yang menyusun laporan
keuangan Raden Motor yang bertujuan mendapatkan hutang atau pinjaman modal
senilai Rp. 52 miliar dari Bank Rakyat Indonesia (BRI) Cabang Jambi pada
tahun 2009 diduga terlibat dalam kasus korupsi kredit macet. Terungkapnya hal
ini setelah Kejati Provinsi Jambi mengungkap kasus tersebut pada kredit macet
yang digunakan untuk pengembangan bisnis dibidang otomotif
tersebut. Fitri Susanti, yang merupakan kuasa hukum tersangka Effendi
Syam, pegawai BRI Cabang Jambi yang terlibat kasus tersebut, Selasa
[18/5/2010] menyatakan, setelah klien-nya diperiksa dan dicocokkan
keterangannya dengan para saksi-saksi, terungkap adaa dugaan keterlibatan
dari Biasa Sitepu yang adalah sebagai akuntan publik pada kasus ini.</span><span lang="EN-US" style="color: black; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-yfti-cnfc: 64; text-align: justify; text-indent: 22.95pt;">
<span style="color: black; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Hasil pemeriksaan yang kemudian dikonfrontir
keterangan tersangka dengan para saksi Biasa Sitepu, terungkap ada terjadi
kesalahan dalam pelaporan keuangan perusahaan Raden Motor dalam pengajuan pinjaman
modal ke BRI Cabang Jambi.</span><span style="color: black; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"> </span><span style="color: black; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Ada 4 aktivitas
data pada laporan keuangan tersebut yang tidak disajikan dalam laporan oleh
akuntan publik sehingga terjadi kesalahan dalam proses kreditnya dan
ditemukan dugaan korupsi-nya</span><span lang="EN-US" style="color: black; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-yfti-cnfc: 64; text-align: justify; text-indent: 22.95pt;">
<span style="color: black; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;">Kasus kredit macet itu terungkap, setelah pihak
kejaksaan menerima laporan tentang adanya penyalah-gunaan kredit yang
diajukan oleh tersangka Zein Muhamad sebagai pemilik Raden Motor. Sementara
ini pihak Kejati Jambi masih menetapkan 2 tersangka, yaitu Zein Muhamad
sebagai pemilik Raden Motor yang mengajukan kredit dan Effedi Syam dari pihak
BRI cabang jambi sebagai pejabat yang menilai pengajuan sebuah kredit.</span><span lang="EN-US" style="color: black; font-family: "Century Gothic","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text1;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-yfti-cnfc: 64; text-align: justify; text-indent: 22.95pt;">
<br /></div>
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<![endif]-->Anonymoushttp://www.blogger.com/profile/13165168688937906269noreply@blogger.com0tag:blogger.com,1999:blog-2806204010109548070.post-30640812364120433772015-11-30T17:20:00.001+07:002015-11-30T17:20:39.934+07:00Peraturan-Peraturan Dalam Pasar Modal yang Berhubungan dengan Independensi Akuntansi Publik<!--[if gte mso 9]><xml>
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<br /></div>
<div style="text-align: justify;">
<strong><span style="font-family: "Bookman Old Style","serif";">Independensi
auditor</span></strong><span style="font-family: "Bookman Old Style","serif";"></span></div>
<div style="text-align: justify;">
<span style="font-family: "Bookman Old Style","serif";">Independensi
merupakan dasar dari profesi auditing. Hal itu berarti auditor akan bersifat
netralterhadap entitas, dan oleh karena itu akan bersifat objektif. Publik
dapat mempercayai fungsi auditkarena auditor bersikap tidak memihak serta
mengakui adanya kewajiban untuk bersiikap adil. Entitasadalah klien auditor,
namun CPA memiliki tanggung jawab yang lebih besar kepada para
penggunalaporan auditor yang jelas telah diketahui. Auditor tidak boleh
memposisikan diri atau pertimbangannyadi bawah kelompok apapun dan siapapun.
Independensi, integritas dan objektivitas auditor mendorongpihak ketiga untuk
menggunakan laporan keuangan yang tercakup dalam laporan auditor dengan rasa
yakin dan percaya sepenuhnya.</span></div>
<div style="text-align: justify;">
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</span></div>
<div align="center" class="Default" style="text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: 13.0pt;">KEMENTERIAN KEUANGAN REPUBLIK
INDONESIA</span><span lang="EN-US" style="font-family: "Calibri","sans-serif"; font-size: 13.0pt; mso-ansi-language: EN-US;"></span></div>
<div align="center" class="Default" style="text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11.5pt;">BADAN PENGAWAS PASAR MODAL DAN
LEMBAGA KEUANGAN</span></div>
<div align="center" class="Default" style="text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11.5pt;">SALINAN</span></div>
<div align="center" class="Default" style="text-align: center;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11.5pt;">KEPUTUSAN KETUA BADAN PENGAWAS PASAR
MODAL</span></div>
<div align="center" class="MsoNormal" style="line-height: normal; text-align: center;">
<span style="font-size: 11.5pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">DAN LEMBAGA KEUANGAN</span><span lang="EN-US" style="font-size: 11.5pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; text-align: center;">
<span style="font-size: 11.5pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">NOMOR: KEP- 86/BL/2011</span><span lang="EN-US" style="font-size: 11.5pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; text-align: center;">
<span style="font-size: 11.5pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">TENTANG</span><span lang="EN-US" style="font-size: 11.5pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; text-align: center;">
<span style="font-size: 11.5pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">INDEPENDENSI AKUNTAN YANG MEMBERIKAN JASA DI PASAR MODAL</span><span lang="EN-US" style="font-size: 11.5pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; text-align: center;">
<span style="font-size: 11.5pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">KETUA BADAN PENGAWAS PASAR MODAL</span><span lang="EN-US" style="font-size: 11.5pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; text-align: center;">
<span style="font-size: 11.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">DAN LEMBAGA KEUANGAN</span><span lang="EN-US" style="font-size: 11.5pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; text-align: center;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 99.25pt; tab-stops: 92.15pt; text-align: justify; text-indent: -92.25pt;">
<span lang="EN-US" style="mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Menimbang<span style="mso-tab-count: 1;"> </span>: bahwa dalam
rangka memberikan kemudahan bagi kantor Akuntan Publik dan/atau<span style="mso-tab-count: 1;"> </span>Akuntan Publik dalam memberikan jasa
professional sesuai dengan bidang tugasnya, dipandang perlu menyempurnakan
Peraturan Nomor VIII.A.2, Lampiran Keputusan Ketua Bapepam dan LK Nomor:
Kep-310/BL/2008 tanggal 1 Agustus 2008 tentang Independensi Akuntan yang
Memberikan Jasa Audit di Pasar Model dengan menetapkan Keputusan Ketua Badan
Pengawas Pasar Modal dan Lembaga Keuangan yang baru;</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 99.25pt; tab-stops: 92.15pt; text-align: justify; text-indent: -92.25pt;">
<span lang="EN-US" style="mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Mengingat<span style="mso-tab-count: 1;"> </span>: 1. Undang-Undang
Nomor 8 Tahun 1995 tentang Pasar Modal<span style="mso-spacerun: yes;">
</span>(Lembaran Negara Tahun 1995 Nomor 64, Tambahan Lembaran Negara Nomor
3608);</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 99.25pt; tab-stops: 92.15pt 108.0pt 181.5pt; text-align: justify; text-indent: -92.25pt;">
<span lang="EN-US" style="mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>2. Peraturan
Pemerintah Nomor 45 Tahun 1995 tentang Penyelenggaraan Kegiatan di Bidang Pasar
Modal (Lembaran Negara Tahun 1995 Nomor 86, Tambahan Lembaran Negara Nomor
3617) sebagaimana diubah dengan Peraturan Pemerintah Nomor 12 Tahun 2004
(Lembaran Negara Tahun 2004 Nomor 27, Tambahan Lembaran Negara Nomor 4372);</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 99.25pt; tab-stops: 92.15pt; text-align: justify; text-indent: -92.25pt;">
<span lang="EN-US" style="mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>3. Peraturan Pemerintah Nomor 46 Tahun 1995
tentang Pemeriksaan di Bidang Pasar Modal (Lembaran Negara Tahun 1995 Nomor 87,
Tambahan Lembaran Negara Nomor 3618);</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 99.25pt; tab-stops: 92.15pt; text-align: justify; text-indent: -92.25pt;">
<span lang="EN-US" style="mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>4. Keputusan Presiden Republik Indonesia
Nomor 20/M Tahun 2011;<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 99.25pt; tab-stops: 92.15pt; text-align: justify; text-indent: -92.25pt;">
<span lang="EN-US" style="mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>5. Peraturan Menteri Keuangan Nomor
17/PMK.01/2008 tentang Jasa Akuntan Publik;</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 99.25pt; tab-stops: 92.15pt; text-align: justify; text-indent: -92.25pt;">
<br /></div>
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<span lang="EN-US" style="mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">M E M U T U S K A N:</span></div>
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<span lang="EN-US" style="mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Menetapkan<span style="mso-tab-count: 1;"> </span>:
KEPUTUSAN KETUA BADAN PENGAWAS PASAR MODAL DAN LEMBAGA KEUANGAN TENTANG
INDEPENDENSI<span style="mso-spacerun: yes;"> </span>AKUNTAN YANG MEMBERIKAN
JASA DI PASAR MODAL.</span></div>
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<br /></div>
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<br /></div>
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<span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">KEMENTERIAN KEUANGAN REPUBLIK INDONESIA BADAN
PENGAWAS PASAR MODAL DAN</span><span style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"> </span><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">LEMBAGA KEUANGAN</span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"></span></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">-2-</span></div>
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<br /></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Pasal 1</span></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Ketentuan mengenai independensi Akuntan yang
memberikan jasa di Pasar Modal, diatur dalam Peraturan Nomor VIII.A.2
sebagaimana dimuat dalam Lampiran Keputusan ini.</span></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Pasal 2</span></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Dengan berlakunya Keputusan ini, maka Keputusan
Ketua Bapepam dan LK Nomor: Kep 310/BL/2008 tanggal 1 Agustus 2008 tentang
Independensi Akuntan yang Memberikan Jasa di Pasar Modal dicabut dan dinyatakan
tidak berlaku.</span></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Pasal 3</span></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Keputusan ini mulai berlaku sejak tanggal 28
Februari 2011.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; tab-stops: 290.6pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-tab-count: 1;"> </span>Ditetapkan
di<span style="mso-tab-count: 1;"> </span>: Jakarta</span></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-tab-count: 1;"> </span>pada
tanggal<span style="mso-tab-count: 1;"> </span>: 28 Februari 2011</span></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-tab-count: 1;"> </span></span></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Ketua Badan Pengawas Pasar Modal</span></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-tab-count: 1;"> </span>dan
Lembaga Keuangan</span></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoNormal" style="line-height: normal; tab-stops: 276.45pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-tab-count: 1;"> </span>ttd.</span></div>
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<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; tab-stops: 276.45pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-tab-count: 1;"> </span>Nurhaida
</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; tab-stops: 276.45pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-tab-count: 1;"> </span>NIP
19590627 198902 2 001</span></div>
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<div class="MsoNormalCxSpMiddle" style="line-height: normal; tab-stops: 276.45pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Salinan sesuai
dengan aslinya </span></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Kepala Bagian
Umum </span></div>
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<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; tab-stops: 276.45pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">ttd. </span></div>
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<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; tab-stops: 276.45pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Prasetyo Wahyu
Adi Suryo </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; tab-stops: 276.45pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">NIP 195710281985121001</span></div>
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<br /></div>
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<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-left: 276.45pt; mso-add-space: auto; tab-stops: 276.45pt; text-align: justify;">
<b><span style="font-size: 11.5pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">LAMPIRAN </span></b><b><span lang="EN-US" style="font-size: 11.5pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"></span></b></div>
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<span style="font-size: 11.5pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Keputusan Ketua Bapepam dan LK </span><span lang="EN-US" style="font-size: 11.5pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"></span></div>
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<span style="font-size: 11.5pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Nomor : Kep-86/BL/2011 </span><span lang="EN-US" style="font-size: 11.5pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-left: 276.45pt; mso-add-space: auto; tab-stops: 276.45pt; text-align: justify;">
<span style="font-size: 11.5pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Tanggal : 28 Februari 2011</span><span lang="EN-US" style="font-size: 11.5pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"></span></div>
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<br /></div>
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<br /></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">PERATURAN NOMOR VIII.A.2 : INDEPENDENSI
AKUNTAN YANG </span></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-spacerun: yes;"> </span>MEMBERIKAN JASA DI PASAR MODAL</span></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Dalam Peraturan ini yang dimaksud dengan:</span></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Periode Audit adalah periode yang mencakup periode laporan keuangan yang
menjadi objek audit, review, atau atestasi lainnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Periode Penugasan Profesional adalah periode penugasan untuk melakukan
pekerjaan atestasi termasuk menyiapkan laporan kepada Bapepam dan LK.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Anggota Keluarga Dekat adalah istri atau suami, orang tua, anak baik di
dalam maupun di luar tanggungan, dan saudara kandung.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Fee Kontinjen adalah fee yang ditetapkan untuk pelaksanaan suatu jasa
profesional yang hanya akan dibebankan apabila ada temuan atau hasil tertentu
dimana jumlah fee tergantung pada temuan atau hasil tertentu tersebut.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Orang Dalam Kantor Akuntan Publik adalah:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 63.8pt; mso-add-space: auto; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">orang yang termasuk dalam penugasan audit, review, atestasi lainnya,
dan/atau non atestasi yaitu:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 3.0cm; mso-add-space: auto; mso-list: l1 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">rekan;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 3.0cm; mso-add-space: auto; mso-list: l1 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">pimpinan;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 3.0cm; mso-add-space: auto; mso-list: l1 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">karyawan profesional; dan/atau</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 3.0cm; mso-add-space: auto; mso-list: l1 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">d)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">penelaah,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 3.0cm; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">yang terlibat dalam penugasan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 63.8pt; mso-add-space: auto; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">orang yang termasuk dalam rantai pelaksana/perintah yaitu pimpinan
Kantor Akuntan Publik dan semua orang yang:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 81.8pt; mso-add-space: auto; mso-list: l6 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">mengawasi atau mempunyai tanggung jawab manajemen secara langsung
terhadap audit;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 81.8pt; mso-add-space: auto; mso-list: l6 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">mengevaluasi kinerja atau merekomendasikan kompensasi bagi rekan dalam
penugasan audit; atau</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 81.8pt; mso-add-space: auto; mso-list: l6 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">menyediakan pengendalian mutu atau pengawasan lain atas audit.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 63.8pt; mso-add-space: auto; mso-list: l0 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">setiap rekan lainnya, pimpinan, atau karyawan profesional lainnya dari
Kantor Akuntan Publik dan afiliasi dari Kantor Akuntan Publik yang telah
memberikan jasa-jasa audit, review, atestasi lainnya, dan/atau non atestasi
kepada klien.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 42.55pt; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Karyawan Kunci adalah orang perseorangan yang mempunyai wewenang dan
tanggung jawab untuk merencanakan, memimpin, dan mengendalikan kegiatan
perusahaan pelapor yang meliputi anggota Dewan Komisaris, anggota Direksi, dan
manajer dari perusahaan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.3pt; mso-add-space: auto; mso-list: l5 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Jangka waktu Periode Penugasan Profesional</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 39.3pt; mso-add-space: auto; mso-list: l8 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Periode Penugasan Profesional dimulai sejak dimulainya pekerjaan
lapangan atau penandatanganan penugasan, mana yang lebih dahulu.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-left: 276.45pt; mso-add-space: auto; tab-stops: 276.45pt; text-align: justify;">
<b><span style="font-size: 11.5pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">LAMPIRAN </span></b><b><span lang="EN-US" style="font-size: 11.5pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"></span></b></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-left: 276.45pt; mso-add-space: auto; tab-stops: 276.45pt; text-align: justify;">
<span style="font-size: 11.5pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Keputusan Ketua Bapepam dan LK </span><span lang="EN-US" style="font-size: 11.5pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-left: 276.45pt; mso-add-space: auto; tab-stops: 276.45pt; text-align: justify;">
<span style="font-size: 11.5pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Nomor : Kep-86/BL/2011 </span><span lang="EN-US" style="font-size: 11.5pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-left: 276.45pt; mso-add-space: auto; tab-stops: 276.45pt; text-align: justify;">
<span style="font-size: 11.5pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Tanggal : 28 Februari 2011</span><span lang="EN-US" style="font-size: 11.5pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-left: 276.45pt; mso-add-space: auto; tab-stops: 276.45pt; text-align: justify;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; text-align: center;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">-2-</span></div>
<div align="center" class="MsoNormal" style="line-height: normal; text-align: center;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 39.3pt; mso-add-space: auto; mso-list: l8 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Periode Penugasan Profesional berakhir pada saat tanggal laporan Akuntan
atau pemberitahuan secara tertulis oleh Akuntan atau klien kepada Bapepam dan
LK bahwa penugasan telah selesai, mana yang lebih dahulu.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 21.3pt; mso-add-space: auto; mso-list: l5 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Dalam memberikan jasa profesional, khususnya dalam memberikan opini,
Akuntan wajib mempertahankan sikap independen. Akuntan tidak independen apabila
selama Periode Audit dan selama Periode Penugasan Profesionalnya, baik Akuntan,
Kantor Akuntan Publik, maupun Orang Dalam Kantor Akuntan Publik:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 39.3pt; mso-add-space: auto; mso-list: l10 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">mempunyai kepentingan keuangan langsung atau tidak langsung yang
material pada klien, seperti:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 63.8pt; mso-add-space: auto; mso-list: l9 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">investasi pada klien; atau</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 63.8pt; mso-add-space: auto; mso-list: l9 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">kepentingan keuangan lain pada klien yang dapat menimbulkan benturan
kepentingan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 39.3pt; mso-add-space: auto; mso-list: l10 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">mempunyai hubungan pekerjaan dengan klien, seperti:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 63.8pt; mso-add-space: auto; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">merangkap sebagai Karyawan Kunci pada klien;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 63.8pt; mso-add-space: auto; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">memiliki Anggota Keluarga Dekat yang bekerja pada klien sebagai Karyawan
Kunci dalam bidang akuntansi atau keuangan;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 63.8pt; mso-add-space: auto; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">mempunyai mantan rekan atau karyawan profesional dari Kantor Akuntan
Publik yang bekerja pada klien sebagai Karyawan Kunci dalam bidang akuntansi
atau keuangan, kecuali setelah lebih dari satu tahun tidak bekerja lagi pada
Kantor Akuntan Publik yang bersangkutan; atau</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 63.8pt; mso-add-space: auto; mso-list: l4 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">mempunyai rekan atau karyawan profesional dari Kantor Akuntan Publik
yang sebelumnya pernah bekerja pada klien sebagai Karyawan Kunci dalam bidang
akuntansi atau keuangan, kecuali yang bersangkutan tidak ikut melaksanakan
audit terhadap klien tersebut dalam Periode Audit.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 39.3pt; mso-add-space: auto; mso-list: l10 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">mempunyai hubungan usaha secara langsung atau tidak langsung yang
material dengan klien, atau dengan Karyawan Kunci yang bekerja pada klien, atau
dengan pemegang saham utama klien. Hubungan usaha dalam butir ini tidak
termasuk hubungan usaha dalam hal Akuntan, Kantor Akuntan Publik, atau Orang
Dalam Kantor Akuntan Publik memberikan jasa audit, review, atestasi lainnya,
dan/atau non atestasi kepada klien, atau merupakan konsumen dari produk barang
atau jasa klien dalam rangka menunjang kegiatan rutin.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 39.3pt; mso-add-space: auto; mso-list: l10 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">memberikan jasa non atestasi kepada klien seperti:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 63.8pt; mso-add-space: auto; mso-list: l3 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">pembukuan atau jasa lain yang berhubungan dengan catatan akuntansi klien
atau laporan keuangan;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 63.8pt; mso-add-space: auto; mso-list: l3 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">desain sistem informasi keuangan dan implementasi;</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 63.8pt; mso-add-space: auto; mso-list: l3 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">3)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">audit internal;</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 63.8pt; mso-add-space: auto; mso-list: l3 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">4)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">konsultasi manajemen;</span></div>
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<br /></div>
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<br /></div>
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<b><span style="font-size: 11.5pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">LAMPIRAN </span></b><b><span lang="EN-US" style="font-size: 11.5pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"></span></b></div>
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<span style="font-size: 11.5pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Keputusan Ketua Bapepam dan LK </span><span lang="EN-US" style="font-size: 11.5pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"></span></div>
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<span style="font-size: 11.5pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Nomor : Kep-86/BL/2011 </span><span lang="EN-US" style="font-size: 11.5pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"></span></div>
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<span style="font-size: 11.5pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Tanggal : 28 Februari 2011</span><span lang="EN-US" style="font-size: 11.5pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"></span></div>
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<br /></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">-3-</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 63.8pt; mso-add-space: auto; mso-list: l3 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">5)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">konsultasi sumber daya manusia;</span></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">6)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">penasihat keuangan;</span></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">7)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">jasa perpajakan, kecuali telah memperoleh persetujuan terlebih dahulu
dari Komite Audit.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 63.8pt; mso-add-space: auto; text-align: justify;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Persetujuan Komite Audit tersebut tidak termasuk jasa perpajakan untuk
mewakili klien di dalam maupun di luar pengadilan perpajakan dan/atau bertindak
untuk dan atas nama klien dalam perhitungan dan pelaporan perpajakan; atau</span></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">8)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">jasa-jasa lain yang dapat menimbulkan benturan kepentingan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 39.3pt; mso-add-space: auto; mso-list: l10 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">memberikan jasa atau produk kepada klien dengan dasar Fee Kontinjen atau
komisi, atau menerima Fee Kontinjen atau komisi dari klien, kecuali Fee
Kontinjen ditetapkan oleh pengadilan sebagai hasil penyelesaian hukum, temuan
badan pengatur dan/atau perpajakan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 39.3pt; mso-add-space: auto; mso-list: l10 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">memiliki sengketa hukum dengan klien.</span></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Persetujuan atas jasa non atestasi sebagaimana yang dimaksud dalam angka
3 huruf d butir 7) wajib diungkapkan pada laporan berkala kegiatan Akuntan sebagaimana
diatur dalam Peraturan Nomor X.J.2.</span></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Sistem Pengendalian Mutu</span></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Kantor Akuntan Publik wajib mempunyai sistem pengendalian mutu dengan
tingkat keyakinan yang memadai bahwa Kantor Akuntan Publik atau karyawannya
dapat menjaga sikap independen dengan mempertimbangkan ukuran dan sifat praktik
dari Kantor Akuntan Publik tersebut.</span></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Pembatasan Penugasan Audit</span></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Pemberian jasa audit umum atas laporan keuangan klien hanya dapat
dilakukan oleh Kantor Akuntan Publik paling lama untuk 6 (enam) tahun buku
berturut-turut dan oleh seorang Akuntan paling lama untuk 3 (tiga) tahun buku
berturut-turut.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 39.3pt; mso-add-space: auto; mso-list: l7 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Kantor Akuntan Publik dan Akuntan dapat menerima penugasan audit kembali
untuk klien tersebut setelah satu tahun buku tidak mengaudit klien tersebut.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 39.3pt; mso-add-space: auto; mso-list: l7 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Ketentuan sebagaimana dimaksud dalam huruf a dan huruf b tidak berlaku
bagi laporan keuangan interim yang diaudit untuk kepentingan Penawaran Umum.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 39.3pt; mso-add-space: auto; mso-list: l7 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Kantor Akuntan Publik yang memberikan jasa di Pasar Modal yang melakukan
perubahan komposisi Akuntan sehingga jumlah Akuntannya 50% (lima puluh
perseratus) atau lebih berasal dari Kantor Akuntan Publik yang telah memberikan
jasa di Pasar Modal, diberlakukan sebagai kelanjutan Kantor Akuntan Publik asal
Akuntan yang bersangkutan dan tetap diberlakukan pembatasan penyelenggaraan audit
atas laporan keuangan sebagaimana dimaksud dalam huruf a.</span></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Dalam penerimaan penugasan profesional, Akuntan wajib mempertimbangkan
secara profesional dan memiliki independensi yang dapat</span></div>
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<br /></div>
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<b><span style="font-size: 11.5pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">LAMPIRAN </span></b><b><span lang="EN-US" style="font-size: 11.5pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"></span></b></div>
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<span style="font-size: 11.5pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Keputusan Ketua Bapepam dan LK </span><span lang="EN-US" style="font-size: 11.5pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"></span></div>
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<span style="font-size: 11.5pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Nomor : Kep-86/BL/2011 </span><span lang="EN-US" style="font-size: 11.5pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"></span></div>
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<span style="font-size: 11.5pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Tanggal : 28 Februari 2011</span><span lang="EN-US" style="font-size: 11.5pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"></span></div>
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<br /></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">-4-</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 21.3pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">dipertanggungjawabkan
sebagaimana diatur dalam Standar Profesional Akuntan Publik (SPAP).</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-left: 21.3pt; mso-add-space: auto; mso-list: l5 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">Dengan tidak mengurangi berlakunya ketentuan pidana di bidang Pasar
Modal, Bapepam dan LK dapat mengenakan sanksi terhadap setiap pelanggaran
ketentuan Peraturan ini, termasuk kepada Pihak yang menyebabkan terjadinya
pelanggaran tersebut.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; tab-stops: 276.45pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-tab-count: 1;"> </span>Ditetapkan
di<span style="mso-tab-count: 1;"> </span>: Jakarta</span></div>
<div class="MsoNormal" style="line-height: normal; tab-stops: 276.45pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-tab-count: 1;"> </span>pada
tanggal<span style="mso-tab-count: 1;"> </span>: 28 Februari 2011</span></div>
<div align="right" class="MsoNormal" style="line-height: normal; text-align: right;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-tab-count: 1;"> </span>Ketua
Badan Pengawas Pasar Modal</span></div>
<div class="MsoNormal" style="line-height: normal; tab-stops: 276.45pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-tab-count: 1;"> </span>dan
Lembaga Keuangan</span></div>
<div class="MsoNormal" style="line-height: normal; tab-stops: 276.45pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoNormal" style="line-height: normal; tab-stops: 276.45pt; text-align: justify;">
<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-tab-count: 1;"> </span>ttd.</span></div>
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<span lang="EN-US" style="font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri;">ttd. </span></div>
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195710281985121001</span></div>
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Anonymoushttp://www.blogger.com/profile/13165168688937906269noreply@blogger.com0tag:blogger.com,1999:blog-2806204010109548070.post-1436279830125466842015-11-29T19:00:00.000+07:002016-01-12T02:48:36.411+07:00Cerpen Pelanggaran Etika Oleh Seorang Auditor (Chapter 3) <!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Aku keterima jadi Auditor di
KAP tempat temen kaka kerja, yang waktu itu ka Putra certain ke aku. Aku jadi
Auditor sekarang dan besok aku sudah mulai dapat bekerja disana. Aku senang
sekali akhirnya apa yang aku inginkan saat ini udah aku raih. Aku mau bilang
makasih ke Ibu karena telah menyadarkanku dan Kaka yang udah ngasih info lowker
saat itu dan tentunya ke Ayah dan Ade Ayana yang selalu ngasih support ke aku
yang tiada henti. Aku senang menjadi anggota keluarga ini. Sungguh aku senang
sekali.” Ucapku yang sedang kegirangan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Widiiiiiiiiiw, akhirnya De
keterima juga disitu, alhamdulillah. Mulai kapan aktif disana?” Tanya kaka
dengan antusias.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Iya Alhamdulillah banget, aku
juga senang sekali. Aaaaaaaaaaaaaa ini semua juga berkat kamu ka, aku jadi bisa
menjadi bagian dari KAP itu. Entahlah rasanya bagaikan terbang, tak dapat ku
ungkapakan. Yang ku tunggu-tunggu akhirnya kini ada di depan mata.”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Ini semua baru awal De,
setelah ini mungkin akan ada hal yang lebih berat yang akan kamu hadapi, kamu
harus bisa tahan banting, karena mungkin kerjaanmu kini tak seringan yang
kemarin-kemarin. Setiap pekerjaan memiliki risiko di setiap bidangnya, kamu
harus mempersiakan itu semua. Jangan lupa shalat, makan dan jaga kesehatan
ketika nanti pekerjaanmu sudah mulai padat merayap.” Wejangan dari Ayah yang
tak mungkin aku lupakan, karena aku percaya bahwa apa yang dikatakan orang tua
adalah salah satu doa dan hal yang pernah mereka alami sebelumnya sehingga mereka
tidak ingin anak-anaknya mengalami hal buruk serupa yang telah mereka lalui.
Iya aku percaya akan hal itu.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Mungkin ini emang baru awal
kamu memulai karir-mu dari nol kembali, tapi percayalah seperti yang telah ibu
katakana sebelumnya atau bahkan yang sering ibu ucapkan kepadamu bahwa hasil
tidak akan mengkhianati prosesnya, jadi nikmati saja prosesnya dan kamu akan
memetik hasilnya.” Wejangan dari ibu yang tak kalah dalam menyentuh hati.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Kalo aku sih ga bisa ngasih
wejangan ka Der, aku cuma bisa bilang yah mulai sekarang gada gojek lagi deh
dari rumah, gada temen nge-es krim lagi kalo aku gabut di kampus, gada yang selalu
standby 24jam lagi deh di samping aku hahaha.” Canda Ayana, ya Ayana termasuk
orang yang tidak bisa memperlihatkan rasa kasih sayangnya kepada keluarganya
sendiri, dia memiliki cara tersendiri untuk menyayangi keluarganya dengan tidak
memperlihatkan secara langsung. Sehingga terjadi percakapan semacam ini Ayana
selalu memilih untuk menjawab dengan sedikit candaan. </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Kalo aku sih YES De and
welcome to jungle De, haha” kata Ka Putra yang tak adanya bedanya dengan Ayana.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">Dan percakapan singkat kami
malam itu pun diakhiri dengan makan malam yang penuh dengan wejangan dan
candaan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">-Welcome
to The Jungle-</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">Tepat di hari pertama aku
menjadi auditor, terdapat tempat yang terasa menyeramkan bagiku namun dihati
kecilku aku antusias sekali untuk segera masuk ke dalam ruangan tersebut.
Menyeramkan disini bukan karena angker, bukan karena banyak setannya atau
hal-hal yang menyeramkan lainnya. Tempat yang aku maksud kali ini adalah sebuah
ruangan kerja, waktu pertama kali mau masuk rasanya itu seperti sedang
mengantri main hysteria di Dufan, belum main udah tegang dan histeris duluan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">Setelah lama berdiri di depan
pintu aku mengambil keputusan untuk melangkah ke dalam ruangan, dan semua mata
yang berada di dalam ruangan itu tertuju kepadaku. Cukup mengerikan dan
menyenangkan. Pernah masuk Istana Boneka di Dufan? Rasanya mirip seperti itu.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;"> “Auditor baru tuh….” Seru
seseorang yang berada di dalam ruangan itu.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Dera? Adenya Putra ?” Tanya
seseorang yang mengagetkanku.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Iya betul, maaf ko tau ?”
Tanya ku bingung.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Oh ya perkenalkan nama saya
Rio, saya temannya Putra. Kebetulan tadi pagi Putra mengabari saya bahwa kamu
keterima disini. Maaf kalo saya tiba-tiba mengagetkanmu.” </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Oh ini yang temannya Ka Putra.
Makasih ka info dari kaka yang membawa aku kesini hehe.”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">Perkenalan singkat itu
dilanjuti dengan aku dibimbing untuk mengerjakan tugas-tugas ku. 1 tahun aku
bekerja sebagai auditor dengan di damping ka Rio aku sudah memeriksa laporan
keuangan dari beberapa perusahaan dan sejauh ini tidak ada kendala yang
berarti. Laporan-laporan keuangan yang diberikan kepadaku untuk diperiksa tidak
ada yang menunjukkan kejanggalan. Aku menikmati pekerjaan ku ini dengan nyaman
hingga aku di panggil oleh Atasan ku. Aku mendapatkan tugas untuk mengaudit
laporan keuangan PT Alam Sejahtera yang berada di Bandung. Aku di tugaskan
dengan Ka Rio dan 2 rekan lainnya yaitu Ka Sandra dan Ka Azka. Aku pun menerima
tugas tersebut.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;"><span style="mso-spacerun: yes;"></span>Kami berangkat menuju Bandung bersama dari
Jakarta, selama di perjalanan Ka Sandra dan Ka Azka menggodaku dengan
mengakatakan “Berasa double date nih kita.” </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Double date gimana ka? Ah kaka
ini nagco aja ngomongnya. Hehehe.” Jawabku dengan santai.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Iya bener double date, aku
sama Sandra kamu sama Rio.”<span style="mso-spacerun: yes;"> </span>Kata ka Azka
yang tak mau kalah meledek kami.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Hai kalian jangan memulai
gosip deh, nanti di gosok makin sip kan bahaya.” Jawab ka Rio.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Haha ngaku aja kenapa io kalo
ada rasa sama Dera, udah kenal juga kan sama kakanya? Bisalah lancar itu mah.”
Lanjut ka Sandra.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Kalian suka ada-ada aja deh,
aku sama Ka Rio enggak ada apa-apa, kita cuma sebatas teman kerja dan enggak
lebih, yak an ka io?” Jawabku.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Haha dera dera, ucapan Sandra
sama Azka aja di seriusin, biarkan saja mereka memang begitu. Udah kita ke
Bandung itu untuk kerja memeriksa laporan keuangan PT Alam Sejahtera yang
katanya Bos sih ada yang tidak beres.” Jawab Rio untuk mengalihkan topik
pembicaraan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Itu udah yakin io kalo laporan
keuangan perusahaan itu ada yang enggak beres? Laporan keuangan yang sebelumya
aku yang periksa dengan 3 rekan lainnya menyatakan bahwa keadaanya masih
baik-baik saja.” Jawab Azka. </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Aku juga tidak tahu pasti ka,
kita lihat saja nanti bagaimana keadaan laporan keuangan perusahaan tersebut
pada saat ini.” Timpal Rio.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">Selama dalam perjalanan menuju
Bandung, aku telah menduga-duga sendiri, sebenarnya bagaimana keadaan laporan
keuangan yang sesungguhnya terjadi pada perusahaan tersebut, apakah benar terjadi
kejanggalan atau malah sebaliknya? Aku tidak dapat memastikannya hingga aku
memeriksa langsung. </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<a href="http://astamiact.blogspot.co.id/2016/01/cerpen-pelanggaran-etika-oleh-seorang.html" rel="nofollow" target="_blank"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">(To be Continued) </span></a></div>
Anonymoushttp://www.blogger.com/profile/13165168688937906269noreply@blogger.com0tag:blogger.com,1999:blog-2806204010109548070.post-16354159546648121142015-11-25T20:35:00.001+07:002015-11-25T20:45:40.084+07:00Perbandingan Kode Etik Profesi Akuntansi<!--[if gte mso 9]><xml>
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<b><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast; mso-themecolor: text2; mso-themeshade: 128;">IFAC</span></b></div>
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<td style="background: #99CCFF; border-bottom: solid #4BACC6 2.25pt; border-left: none; border-right: solid #4BACC6 1.0pt; border-top: solid #4BACC6 1.0pt; mso-border-bottom-themecolor: accent5; mso-border-left-alt: solid #4BACC6 1.0pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.55pt;" valign="top" width="170">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 1; text-align: center;">
<b><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast; mso-themecolor: text2; mso-themeshade: 128;">IAI</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 0;">
<td style="background: #D2EAF1; border-top: none; border: solid #4BACC6 1.0pt; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-themecolor: accent5; mso-border-top-alt: solid #4BACC6 1.0pt; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 68; text-align: justify;">
<b><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast; mso-themecolor: text2; mso-themeshade: 128;">Pengertian</span></b></div>
</td>
<td style="background: #D2EAF1; border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: solid #4BACC6 1.0pt; border-top: none; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-bottom-themecolor: accent5; mso-border-left-alt: solid #4BACC6 1.0pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; mso-border-top-alt: solid #4BACC6 1.0pt; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 131.55pt;" valign="top" width="175">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify; text-indent: 15.95pt;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-no-proof: yes; mso-themecolor: text2; mso-themeshade: 128;">IFAC</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-no-proof: yes; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-no-proof: yes; mso-themecolor: text2; mso-themeshade: 128;">(<i style="mso-bidi-font-style: normal;">International</i></span><i style="mso-bidi-font-style: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-no-proof: yes; mso-themecolor: text2; mso-themeshade: 128;"> </span></i><i style="mso-bidi-font-style: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-no-proof: yes; mso-themecolor: text2; mso-themeshade: 128;">Federation of</span></i><i style="mso-bidi-font-style: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-no-proof: yes; mso-themecolor: text2; mso-themeshade: 128;"> </span></i><i style="mso-bidi-font-style: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-no-proof: yes; mso-themecolor: text2; mso-themeshade: 128;">Accountans</span></i><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-no-proof: yes; mso-themecolor: text2; mso-themeshade: 128;">)</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-no-proof: yes; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-no-proof: yes; mso-themecolor: text2; mso-themeshade: 128;">adalah
organisasi</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-no-proof: yes; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-no-proof: yes; mso-themecolor: text2; mso-themeshade: 128;">global
untuk</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-no-proof: yes; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-no-proof: yes; mso-themecolor: text2; mso-themeshade: 128;">profesi
akuntansi.</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-no-proof: yes; mso-themecolor: text2; mso-themeshade: 128;"> <span lang="EN-US">Menurut IFAC k</span></span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-no-proof: yes; mso-themecolor: text2; mso-themeshade: 128;">ode Etik ini
meliputi dalam tiga bagian.</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-no-proof: yes; mso-themecolor: text2; mso-themeshade: 128;"> <span lang="EN-US"></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify; text-indent: 15.95pt;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-no-proof: yes; mso-themecolor: text2; mso-themeshade: 128;">Bagian <span class="google-src-text">A adalah b</span>agian yang menetapkan prinsip-prinsip
dasar etika untuk akuntan dan menyediakan kerangka kerja konseptual untuk
menerapkan prinsip-prinsip tersebut. Kerangka kerja konseptual menyediakan
petunjuk dasar tentang etika. Akuntan diminta untuk menerapkan kerangka kerja
konseptual guna mengidentifikasi ancaman<span style="mso-spacerun: yes;">
</span>terhadap kepatuhan prinsip-prinsip dasar etika, untuk mengevaluasi
pengaruh signifikan dari ancaman-ancaman itu dan menerapkan perlindungan
untuk mengurangi ancaman-ancaman itu hingga ke tingkat yang dapat diterima. Bagian
B dan C menggambarkan bagaimana kerangka kerja konseptual diterapkan dalam
situasi khusus. Kerangka kerja konseptual mengandung contoh penjagaan
keamanan yang mungkin cocok guna mengarahkan ancaman-ancaman untuk patuh
terhadap prinsip-prinsip dasar, dan juga mengandung contoh situasi dimana
penjagaan keamanan tidak tersedia, sehingga tercipta ancaman-ancaman yang
seharusnya bisa dihindari.</span><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-themecolor: text2; mso-themeshade: 128;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify; text-indent: 15.95pt;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; mso-themecolor: text2; mso-themeshade: 128;">Bagian B diterapkan profesi akuntan dalam praktek untuk kepentingan
publik. </span><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; mso-themecolor: text2; mso-themeshade: 128;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify; text-indent: 15.95pt;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes; mso-themecolor: text2; mso-themeshade: 128;">Bagian C diterapkan profesi akuntan dalam praktek untuk dunia bisnis.
Dalam praktek profesi akuntan untuk kepentingan publik mungkin juga ditemukan
tuntunan kode etik bagian C yang relevan dengan kondisi mereka sebenarnya.</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<br /></div>
</td>
<td style="background: #D2EAF1; border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: solid #4BACC6 1.0pt; border-top: none; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-bottom-themecolor: accent5; mso-border-left-alt: solid #4BACC6 1.0pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; mso-border-top-alt: solid #4BACC6 1.0pt; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.3pt;" valign="top" width="160">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify; text-indent: 19.65pt;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-themecolor: text2; mso-themeshade: 128;">American
Institute Akuntan Publik (AICPA) adalah asosiasi nasional profesi Akuntan
Publik (CPA) di Amerika Serikat , dengan lebih dari 360.000 anggota, termasuk
CPA dalam bisnis dan industri, praktek umum, pemerintah, dan pendidikan;
siswa afiliasi; dan asosiasi internasional. AICPA memiliki kantor di New
York City ; Washington, DC ; Durham, NC ; Ewing, NJ ; and Lewisville, TX .
The AICPA memiliki kantor di New York City , Washington, DC , Durham, NC ;
Ewing, NJ , dan Lewisville, TX.</span><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-themecolor: text2; mso-themeshade: 128;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify; text-indent: 19.65pt;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">Kode; yaitu
tanda-tanda atau simbol-simbol yang berupa kata-kata, tulisan atau benda yang
disepakati untuk maksud-maksud tertentu, misalnya untuk menjamin suatu
berita, keputusan atau suatu kesepakatan suatu organisasi. Kode juga dapat
berarti kumpulan peraturan yang sistematis.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">Kode etik ; yaitu norma atau azas
yang diterima oleh suatu kelompok tertentu sebagai landasan tingkah laku
sehari-hari di masyarakat maupun di tempat kerja.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify; text-indent: 19.65pt;">
<span lang="NO-BOK" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: NO-BOK; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">Jadi kode etik pada prinsipnya merupakan sistem dan
prinsip-prinsip moral yang diberlakukan dalam suatu kelompok profesi yang
ditetapkansecara bersama. Kode etik suatu profesi merupakan ketentuan
perilaku yang harus dipatuhi oleh setiap mereka yang menjalankan tugas
profesi tersebut.</span><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"></span></div>
</td>
<td style="background: #D2EAF1; border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: solid #4BACC6 1.0pt; border-top: none; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-bottom-themecolor: accent5; mso-border-left-alt: solid #4BACC6 1.0pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; mso-border-top-alt: solid #4BACC6 1.0pt; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.55pt;" valign="top" width="170">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify; text-indent: 17.0pt;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">Institut
Akuntan Publik Indonesia (IAPI) atau Indonesian Institute of</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">Certified Public Accountants (IICPA), mempunyai latar belakang sejarah</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">yang cukup panjang, dimulai dari didirikannya Ikatan Akuntan Indonesia di</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">tahun 1957 yang merupakan</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">perkumpulan</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">akuntan Indonesia yang</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">pertama.</span><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify; text-indent: 17.0pt;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">Perkembangan
profesi dan organisasi Akuntan Publik di</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">Indonesia tidak bisa dipisahkan dari
perkembangan perekonomian,</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">dunia</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">usaha dan investasi baik asing maupun domestik, pasar modal serta</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">pengaruh global. Secara garis besar
tonggak sejarah perkembangan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">profesi dan organisasi akuntan publik
di Indonesia memang sangat</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">dipengaruhi oleh perubahan</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">perekonomian</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">negara pada khususnya dan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">perekonomian dunia pada umumnya</span><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-themecolor: text2; mso-themeshade: 128;">Menurut bahasa Yunani Kuno, etika berasal dari kata
ethikos yang berarti “timbul dari kebiasaan”. Etika adalah cabang utama
filsafat yang mempelajari nilai atau kualitas yang menjadi studi mengenai
standar dan penilaian moral. Etika mencakup analisis dan penerapan konsep
seperti benar, salah, baik, buruk, dan tanggung jawab.</span><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-themecolor: text2; mso-themeshade: 128;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify; text-indent: 17.0pt;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-themecolor: text2; mso-themeshade: 128;">Pada tahun 1998, Ikatan Akuntansi
Indonesia (IAI) merumuskan etika profesional baru yang diberi nama Kode Etik
Ikatan Akuntansi Indonesia. Etika profesional baru ini berbeda dengan etika
profesional yang berlaku dalam tahun- tahun sebelumnya. Kode etik IAI ini
dikembangkan dengan struktur baru. Kompartemen yang dibentuk dalam organisasi
IAI terdiri dari 4 macam yaitu:<br />
1. Kompartemen Akuntan Publik<br />
2. Kompartemen Akuntan Manajemen<br />
3. Kompartemen Akuntan Pendidik<br />
4. Kompartemen Akuntan Sektor Publik.</span><span lang="EN-US" style="color: #0f243e; mso-ansi-language: EN-US; mso-themecolor: text2; mso-themeshade: 128;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="background: #99CCFF; border-top: none; border: solid #4BACC6 1.0pt; mso-border-themecolor: accent5; mso-border-top-alt: solid #4BACC6 1.0pt; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 132; text-align: justify;">
<b><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast; mso-themecolor: text2; mso-themeshade: 128;">Prinsip</span></b></div>
</td>
<td style="background: #99CCFF; border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: solid #4BACC6 1.0pt; border-top: none; mso-border-bottom-themecolor: accent5; mso-border-left-alt: solid #4BACC6 1.0pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; mso-border-top-alt: solid #4BACC6 1.0pt; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 131.55pt;" valign="top" width="175">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 128; text-align: justify;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">Kode Etik Prinsip-prinsip Dasar
Akuntan</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">Profesional IFAC (International
Federation of Accountants) 2013</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">sebagai
berikut </span><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 19.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo1; mso-yfti-cnfc: 128; text-align: justify; text-indent: -18.0pt;">
<span class="fs0"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-themecolor: text2; mso-themeshade: 128;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b></span><span class="fs0"><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-themecolor: text2; mso-themeshade: 128;">Integritas</span></b></span><span class="fs0"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-themecolor: text2; mso-themeshade: 128;"></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 19.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">Seorang
akuntan professional harus tegas dan jujur dalam semua</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">keterlibatannya dalam hubungan profesional dan bisnis.</span><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 19.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 19.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo1; mso-yfti-cnfc: 128; text-align: justify; text-indent: -18.0pt;">
<span class="fs0"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-themecolor: text2; mso-themeshade: 128;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b></span><span class="fs0"><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-themecolor: text2; mso-themeshade: 128;">Objektivitas</span></b></span><span class="fs0"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-themecolor: text2; mso-themeshade: 128;"></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 19.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">Seorang
akuntan professional seharusnya tidak membiarkan bias,</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">konflik kepentingan, atau pengaruh yang berlebihan dari orang lain</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">untuk mengesampingkan penilaian professional atau bisnis.</span><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 19.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 19.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo1; mso-yfti-cnfc: 128; text-align: justify; text-indent: -18.0pt;">
<span class="fs0"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-themecolor: text2; mso-themeshade: 128;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b></span><span class="fs0"><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-themecolor: text2; mso-themeshade: 128;">Kompetensi</span></b></span><span class="fs0"><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-themecolor: text2; mso-themeshade: 128;">
</span></b></span><span class="fs0"><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-themecolor: text2; mso-themeshade: 128;">professional dan</span></b></span><span class="fs0"><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-themecolor: text2; mso-themeshade: 128;"> </span></b></span><span class="fs0"><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-themecolor: text2; mso-themeshade: 128;">Kesungguhan</span></b></span><span class="fs0"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-themecolor: text2; mso-themeshade: 128;"></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 19.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">Seorang akuntan
professional mempunyai tugas yang</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">berkesinambungan
untuk senantiasa menjaga penghetahuan dan skil</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">professional
pada tingkat yang diperlukan untuk memastikan bahwa</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">klien atau atasan menerima jasa professional yang kompeten</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">berdasarkan perkembangan terkini dalam praktik, legislasi dan teknis.</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">Seorang akuntan professional harus bertindak tekun dan sesuai</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">dengan standar teknis dan professional yang berlaku dalam</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">memberikan layanan professional.</span><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 19.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 19.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo1; mso-yfti-cnfc: 128; text-align: justify; text-indent: -18.0pt;">
<span class="fs0"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-themecolor: text2; mso-themeshade: 128;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b></span><span class="fs0"><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-themecolor: text2; mso-themeshade: 128;">Kerahasiaan</span></b></span><span class="fs0"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-themecolor: text2; mso-themeshade: 128;"></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 19.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">Seorang akuntan
professional harus menghormati kerahasian</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">informasi yang
diperoleh sebagai hasil dari hubungan bisnis</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">professional
dan bisnis tidak boleh mengungkapkan informasi tersebut</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">kepada pihak ketiga, tanpa otoritas yang tepat dan spesifik kecuali ada</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">hak hukum atau professional atau kewajiban untuk mengungkapkan.</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">Informasi rahasi yang diperoleh sebagai hasil dari hubungan bisnis</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">professional seharusnya tidak boleh digunakan untuk kepentingan</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">pribadi para akuntan professional atau pihak ketiga.</span><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 19.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 19.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo1; mso-yfti-cnfc: 128; text-align: justify; text-indent: -18.0pt;">
<span class="fs0"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-themecolor: text2; mso-themeshade: 128;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b></span><span class="fs0"><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-themecolor: text2; mso-themeshade: 128;">Perilaku Profesional</span></b></span><span class="fs0"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-themecolor: text2; mso-themeshade: 128;"></span></b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 19.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">Seorang
akuntan professional harus patuh pada hukum dan peraturan</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">-</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">peraturan terkait dan seharusnya menghindari
tindakan yang bisa</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">mendeskreditkan profesi.</span><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-themecolor: text2; mso-themeshade: 128;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 19.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 19.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<br /></div>
</td>
<td style="background: #99CCFF; border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: solid #4BACC6 1.0pt; border-top: none; mso-border-bottom-themecolor: accent5; mso-border-left-alt: solid #4BACC6 1.0pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; mso-border-top-alt: solid #4BACC6 1.0pt; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.3pt;" valign="top" width="160">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 128; text-align: justify;">
<span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-themecolor: text2; mso-themeshade: 128;">Kode Etik
Prinsip-prinsip Dasar Akuntan Profesional AICPA sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 12.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo2; mso-yfti-cnfc: 128; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-themecolor: text2; mso-themeshade: 128;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-themecolor: text2; mso-themeshade: 128;">Tanggung Jawab</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-themecolor: text2; mso-themeshade: 128;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 12.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-themecolor: text2; mso-themeshade: 128;">Dalam
melaksanakan tanggung jawab mereka sebagai professional, anggota harus
menerapkan penilaian professional dan moral yang sensitive dalam segala
kegiatannya.</span><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-themecolor: text2; mso-themeshade: 128;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 12.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 12.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo2; mso-yfti-cnfc: 128; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-themecolor: text2; mso-themeshade: 128;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-themecolor: text2; mso-themeshade: 128;">Kepentingan Umum</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-themecolor: text2; mso-themeshade: 128;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 12.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-themecolor: text2; mso-themeshade: 128;">Anggota harus
menerima kewajiban mereka untuk bertindak dengan cara yang dapat melayani
kepentingan publik, menghormati kepercayaan publik, dan menunjukkan komitmen
terhadap profesionalisme.</span><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-themecolor: text2; mso-themeshade: 128;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 12.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 12.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 12.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 12.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo2; mso-yfti-cnfc: 128; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-themecolor: text2; mso-themeshade: 128;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-themecolor: text2; mso-themeshade: 128;">Integritas</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-themecolor: text2; mso-themeshade: 128;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 12.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-themecolor: text2; mso-themeshade: 128;">Untuk</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-themecolor: text2; mso-themeshade: 128;">mempertahankan dan memperluas kepercayaan</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-themecolor: text2; mso-themeshade: 128;">
</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-themecolor: text2; mso-themeshade: 128;">masyarakat, anggota harus melakukan semua tanggung jawab professional
dengan integritas tertinggi.</span><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-themecolor: text2; mso-themeshade: 128;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 12.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 12.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo2; mso-yfti-cnfc: 128; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-themecolor: text2; mso-themeshade: 128;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-themecolor: text2; mso-themeshade: 128;">Objectivitas dan
Independensi</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-themecolor: text2; mso-themeshade: 128;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 12.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-themecolor: text2; mso-themeshade: 128;">Seorang anggota
harus mempertahankan objectivitas dan bebas dari konflik kepentingan
dalam melaksanakan tanggung jawab professional. Seorang anggota dalam praktik
publik harus independen dalam penyajian fakta dan tampilan ketika memberikan
layanan audit dan jasaatestasi lainnya.</span><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-themecolor: text2; mso-themeshade: 128;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 12.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 12.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo2; mso-yfti-cnfc: 128; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-themecolor: text2; mso-themeshade: 128;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-themecolor: text2; mso-themeshade: 128;">Due Care</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-themecolor: text2; mso-themeshade: 128;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 12.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-themecolor: text2; mso-themeshade: 128;">Seoar</span><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-themecolor: text2; mso-themeshade: 128;">a</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-themecolor: text2; mso-themeshade: 128;">ng anggota harus
mematuhi standar teknis dan etis profesi, berusaha terus menerus untuk
menigkatkan kompetensi dan layanan dalam melaksanakan tanggung jawab
professional dengan kemampuan terbaik yang dimiliki anggota.</span><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-themecolor: text2; mso-themeshade: 128;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 12.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 12.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo2; mso-yfti-cnfc: 128; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-themecolor: text2; mso-themeshade: 128;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-themecolor: text2; mso-themeshade: 128;">Sifat dan
Cakupan Layanan</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: Arial; mso-themecolor: text2; mso-themeshade: 128;"></span></b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 12.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: Arial; mso-themecolor: text2; mso-themeshade: 128;">Seorang anggota
dalam praktik publik harus memerhatikan Prinsip-prinsip dari Kode Etik
Profesional dalam menentukan lingkup dan sifat jasa yang akan disediakan.</span><span lang="EN-US" style="color: #0f243e; font-family: "Arial","sans-serif"; mso-ansi-language: EN-US; mso-themecolor: text2; mso-themeshade: 128;"></span></div>
</td>
<td style="background: #99CCFF; border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: solid #4BACC6 1.0pt; border-top: none; mso-border-bottom-themecolor: accent5; mso-border-left-alt: solid #4BACC6 1.0pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; mso-border-top-alt: solid #4BACC6 1.0pt; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.55pt;" valign="top" width="170">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 128; text-align: justify;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">Prinsip etika akuntan atau kode
etik akuntan itu meliputi delapan butir pernyataan (IAI, 1998,</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 128; text-align: justify;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">dalam Ludigdo, 2007). Kedelapan butir
pernyataan tersebut merupakan hal-hal yang</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 128; text-align: justify;">
<span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">seharusnya dimiliki oleh seorang
akuntan, yaitu : </span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo3; mso-yfti-cnfc: 128; text-align: justify; text-indent: -9.95pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">Tanggung </span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">J</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">awab </span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">P</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">rofesi </span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">B</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">ahwa akuntan di dalam
melaksanakan tanggungjawabnya</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">sebagai
profesional harus senantiasa menggunakan</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">pertimbangan
moral dan profesional</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">dalam semua kegiatan yang dilakukannya.</span><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo3; mso-yfti-cnfc: 128; text-align: justify; text-indent: -9.95pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">Kepentingan </span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">P</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">ublik</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">A</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">kuntan sebagai anggota IAI berkewajiban
untuk senantiasa</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">bertindak dalam kerangka
pelayanan kepada publik, menghormati kepentingan publik, dan</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">menunjukkan komitmen atas profesionalisme.</span><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo3; mso-yfti-cnfc: 128; text-align: justify; text-indent: -9.95pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">Integritas</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">A</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">kuntan sebagai seorang
profesional, dalam memelihara dan meningkatkan</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">kepercayaan publik,
harus memenuhi tanggung jawab profesionalnya</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">tersebut dengan</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">menjaga integritasnya setinggi mungkin.</span><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo3; mso-yfti-cnfc: 128; text-align: justify; text-indent: -9.95pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">Obyektifitas</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">D</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">alam pemenuhan kewajiban</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">profesionalnya, setiap akuntan sebagai</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">anggota IAI
harus menjaga</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">obyektifitasnya dan bebas dari
benturan kepentingan.</span><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo3; mso-yfti-cnfc: 128; text-align: justify; text-indent: -9.95pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">Kompetensi dan
</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">K</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">ehati-hatian
</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">P</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">rofesional</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">A</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">kuntan dituntut harus
melaksanakan jasa</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">profesionalnya dengan penuh
kehati-hatian, kompetensi, dan ketekunan, serta mempunyai</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">kewajiban untuk</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">mempertahankan</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">pengetahuan dan keterampilan</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">profesionalnya
pada</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">tingkat yang</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">diperlukan untuk memastikan bahwa klien atau pemberi kerja memperoleh</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">manfaat dari jasa profesional yang kompeten berdasarkan perkembangan
praktik, legislasi,</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">dan teknik yang paling mutakhir.</span><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo3; mso-yfti-cnfc: 128; text-align: justify; text-indent: -9.95pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">Kerahasiaan</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">A</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">kuntan harus menghormati</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">kerahasiaan informasi yang diperoleh selama</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">melakukan jasa</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">profesional dan tidak boleh memakai atau mengungkapkan informasi</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">tersebut tanpa persetujuan,</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">kecuali bila
ada hak atau kewajiban profesional atau hukum</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">untuk
mengungkapkannya. </span><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo3; mso-yfti-cnfc: 128; text-align: justify; text-indent: -9.95pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">Perilaku </span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">P</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">rofesional</span></b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">A</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">kuntan sebagai seorang
profesional dituntut untuk berperilaku</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">konsisten
selaras dengan reputasi profesi yang baik dan menjauhi tindakan yang dapat</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">mendiskreditkan profesinya.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 128; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo3; mso-yfti-cnfc: 128; text-align: justify; text-indent: -9.95pt;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Bookman Old Style"; mso-fareast-font-family: "Bookman Old Style"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">Standar </span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">T</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">eknis </span></b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 9.95pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-yfti-cnfc: 128; text-align: justify;">
<span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">A</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">kuntan dalam menjalankan tugas
profesionalnya harus mengacu dan</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">mematuhi
standar teknis dan standar profesional yang relevan. Sesuai dengan
keahliannya</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">dan dengan berhati-hati, akuntan
mempunyai kewajiban untuk melaksanakan penugasan</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">dari penerima jasa selama penugasan tersebut sejalan dengan prinsip integritas
dan</span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;"> </span><span style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: text2; mso-themeshade: 128;">obyektifitas. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 128; text-align: justify;">
<br /></div>
</td>
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<td style="background: #D2EAF1; border-top: none; border: solid #4BACC6 1.0pt; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-themecolor: accent5; mso-border-top-alt: solid #4BACC6 1.0pt; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 88.15pt;" valign="top" width="118">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 68; text-align: justify;">
<b><span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast; mso-themecolor: text2; mso-themeshade: 128;">Interpretasi</span></b></div>
</td>
<td style="background: #D2EAF1; border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: solid #4BACC6 1.0pt; border-top: none; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-bottom-themecolor: accent5; mso-border-left-alt: solid #4BACC6 1.0pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; mso-border-top-alt: solid #4BACC6 1.0pt; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 131.55pt;" valign="top" width="175">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-themecolor: text2; mso-themeshade: 128;">Interpretasi
Etika</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-themecolor: text2; mso-themeshade: 128;">Dalam
prakteknya tidak ada etika yang mutlak. Standar etika pun berbeda-beda pada
sebuah komunitas social, tergantung budaya, norma, dan nilai-nilai yang
dianut oleh komunitas tersebut. Baik itu komunitas dalam bentuknya sebagai
sebuah kawasan regional, Negara, agama, maupun komunitas group. Tidak ada
etika yang universal.</span></div>
</td>
<td style="background: #D2EAF1; border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: solid #4BACC6 1.0pt; border-top: none; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-bottom-themecolor: accent5; mso-border-left-alt: solid #4BACC6 1.0pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; mso-border-top-alt: solid #4BACC6 1.0pt; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.3pt;" valign="top" width="160">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-themecolor: text2; mso-themeshade: 128;">Interpretasi
atas peraturan prilaku oleh Divisi Etika Profesional dari AICPA ini tidak
diberlakukan, tetapi para praktisi harus memberikan alas an apabila terjadi
penyimpangan.</span></div>
</td>
<td style="background: #D2EAF1; border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: solid #4BACC6 1.0pt; border-top: none; mso-background-themecolor: accent5; mso-background-themetint: 63; mso-border-bottom-themecolor: accent5; mso-border-left-alt: solid #4BACC6 1.0pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; mso-border-top-alt: solid #4BACC6 1.0pt; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 127.55pt;" valign="top" width="170">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span lang="EN-US" style="color: #0f243e; font-family: "Bookman Old Style","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-themecolor: text2; mso-themeshade: 128;">Interpretasi
Aturan Etika merupakan interpretasi yang dikeluarkan oleh Badan yang dibentuk
oleh Himpunan setelah memperhatikan tanggapan dari anggota, dan pihak-pihak
berkepentingan lainnya, sebagai paduan dalam penerapan Aturan Etika, tanpa
dimaksudkan untuk membatasi lingkup dan penerapannya.</span></div>
</td>
</tr>
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<a href="http://riesky-ramadhian.blogspot.co.id/2014/11/tugas-3-kode-perilaku-profesional.html" rel="nofollow" target="_blank"><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">http://riesky-ramadhian.blogspot.co.id/2014/11/tugas-3-kode-perilaku-profesional.html</span></a><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"></span></div>
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<a href="http://rudiirawantofeuh.blogspot.co.id/2014/04/etika-profesi-audit.html" rel="nofollow" target="_blank"><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">http://rudiirawantofeuh.blogspot.co.id/2014/04/etika-profesi-audit.html</span></a><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"></span></div>
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<a href="https://tryyulianty88.wordpress.com/2015/01/22/kode-etik-ikatan-akuntan-indonesia/" rel="nofollow" target="_blank"><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">https://tryyulianty88.wordpress.com/2015/01/22/kode-etik-ikatan-akuntan-indonesia/</span></a><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"></span></div>
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<a href="http://www.iaiglobal.or.id/v02/ppa.php?id=5" rel="nofollow" target="_blank"><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">http://www.iaiglobal.or.id/v02/ppa.php?id=5</span></a><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"></span></div>
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<a href="http://www.potretakuntansi.xyz/2015/10/ifac-code-of-ethics.html" rel="nofollow" target="_blank"><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">http://www.potretakuntansi.xyz/2015/10/ifac-code-of-ethics.html</span></a><span lang="EN-US" style="font-family: "Bookman Old Style","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"></span></div>
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<![endif]-->Anonymoushttp://www.blogger.com/profile/13165168688937906269noreply@blogger.com0tag:blogger.com,1999:blog-2806204010109548070.post-83027688920414516252015-10-31T22:30:00.000+07:002016-01-12T02:45:24.768+07:00Cerpen Pelanggaran Etika Oleh Seorang Auditor (Chapter 2) <!--[if gte mso 9]><xml>
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<br />
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">-Curahan
Hati Seorang Anak-</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;"></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">Setelah mengantar Ayana ke
kampus aku kembali lagi ke rumah tanpa mampir kemana-mana karena tidak ada
tempat lain yang aku tuju. Sesampainya di rumah aku pun berbicara dengan ibuku.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Bu, mengapa hingga detik ini
tidak ada panggilan ya kepadaku?”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Coba kamu berusaha lebih keras
lagi, apa saja yang sudah kamu lakukan hingga saat ini?”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Aku sudah mengirim CV ke
berbagai perusahaan, aku sudah menanyakan ke teman-temanku barangkali mereka
memiliki info atau link yang dapat membantuku untuk mendapatkan pekerjaan itu.
Aku pun sudah berusaha mengirimkan CV ku ke perusahaan yang pernah kaka
ceritakan kepadaku.”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Kaka pernah cerita tentang apa
memangnya kepadamu?”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Dia memiliki teman yang
bekerja di salah satu KAP yang berada di Jakarta. Dan temannya kaka itu </span><span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">mengatakan bahwa
sedang dibuka lowongan pekerjaan salah satunya adalah bagian auditor. Aku telah
mencoba mengirimkan CV kepada perusahaan itu namun hingga saat ini tidak ada
panggilan juga untukku."</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">"Cobalah untuk lebih sabar lagi, shalat malam, lebih
dekatkan lagi dirimu dengan ALLAH, mungkin kamu masih belum dekat dengan ALLAH,
kamu aja masih suka kesiangan bangu</span><span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt; mso-fareast-language: JA;">n kalo shalat subuh, masih santai
ketika adzan berkumandang, masih males-malesan membersihkan kamar sendiri, masa
mau jadi auditor tapi sifat kamunya juga kaya gitu, coba perbaiki diri kamu
dulu baru berharap lebih. Tak pernah ada hasil yang mengkhianati proses</span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt; mso-fareast-language: JA;">, De</span><span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt; mso-fareast-language: JA;">."</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt; mso-fareast-language: JA;">"Aduh ibu kalo ngomong suka
bener</span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt; mso-fareast-language: JA;">, </span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">i</span><span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">ya selama ini aku masih jauh dari ALLAH dan terlalu sibuk
dengan urusan dunia. Insya Allah aku akan mulai berubah secara perlahan, mohon
doa restunya juga ya bu, mudah-mudahan</span><span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;"> </span><span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">dilancarkan segala urusannya." ucapku </span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">dengan rasa haru.</span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt; mso-fareast-language: JA;"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">"Orang tua mana yang ga pernah mendoakan
anak-anaknya untuk sukses di jalan yang dipilihnya, tinggal anak-anaknya yang
berusaha lebih </span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">giat </span><span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">lagi."</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">"Aamiin ya Allah, aku sayang ibu." peluk ku
hangat terhadap ibu.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">Sesaat setelah mencurahkan hatiku kepada ibu, aku pun
mulai berubah ke arah yang lebih baik lagi sedikit demi sedikit.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">-Kabar
Baik-</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">Sebulan </span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">lebih </span><span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">setelah mencurahkan gundah gulana yang kurasakan, aku pun
mulai merasakan perubahan yang terjadi pada diriku.</span><span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;"> </span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">Secara perlahan tapi pasti </span><span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">aku mulai mendapatkan
kegiatan yang dapat mengisi hari-hari ku seperti mengikuti pelatihan
ketenagakerjaan, menjadi bagian dari acara kompetisi
"Accounting"<span style="mso-spacerun: yes;"> </span>yang dibuat oleh
suatu Univesitas tempat kuliah ku dahulu dan hingga pada akhirnya aku mendapatkan
kabar baik.<span style="mso-spacerun: yes;"> </span>Sore hari </span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">itu </span><span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">ketika aku sedang
membuka laptop, aku mengecek email barang kali ada email yang masuk dari
perusahaan</span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;"> KAP</span><span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;"> yang memanggilku untuk proses lebih lanjut</span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">. Iya harapan itu selalu muncul
dalam benakku dan tak lelah untuk mengecek email setiap harinya. Yang
ditunggu-tunggu pun akhirnya tiba. Aku mendapatkan balasan email dari
perusahaan KAP itu. Yang berisi kurang lebih seperti ini.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">KAP</span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;"> </span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">Arya Saputro & Rekan</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%;">Jalan<b> </b>HR.
Rasuna Said</span><span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA;">, No </span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">49</span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA;"> </span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">Jakarta Selatan</span><span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA;">Telp. (021) </span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">872901</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">Jakarta Selatan</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">No. : 234/SA-01/I/12-</span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">03</span><span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">- 201</span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">4</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">Hal : Lamaran Pekerjaan</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">Kepada</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">Yth. Sdri. </span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">Dera Khansa Rora, S.E. </span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA;">Jl.</span><span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> </span><b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%;"> </span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%;">Jalan
Sultan Iskandar Muda</span><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> <span lang="EN-US"></span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">J</span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">akarta Selatan</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">Dengan hormat,</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">Sehubungan dengan surat lamaran Saudara tanggal </span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">12 Maret </span><span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">20</span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">14</span><span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">, untuk pertimbangan
lebih lanjut kami mengharapkan kedatangan Saudara di kantor kami pada:</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">Hari/tanggal : Senin, 16 </span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">April</span><span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;"> 201</span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">4</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">Jam : 09.00 WIB s.d. selesai</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">Tempat : </span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">KAP Arya Saputro & Rekan Jl. HR. Rasuna Said, No
49 Jakarta Selatan</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">Pada kesempatan tersebut akan diadakan tes tertulis dan
wawancara. Harap Saudara membawa semua ijazah dan surat-surat keterangan asli
yang diperlukan serta membawa peralatan menulis.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">Harap Saudara datang tepat pada waktunya. Bila ternyata
pada waktu yang ditetapkan Saudara belum datang, maka Saudara dianggap
mengundurkan diri.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">Atas perhatian Saudara diucapkan terima kasih.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">Hormat kami,</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;"><span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">Fadly </span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">Setiwan</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="JA" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: JA; mso-bidi-font-size: 10.0pt;">Direktur</span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">Hari itu pun tiba. Tepat
tanggal 16April diriku telah siap dengan segala hal yang akan dilalui pada saat
itu. Aku mengikuti segala alur yang diberikan, dan akhirnya aku pun keterima di
perusahaan tersebut. Aku keterima sebagai Auditor di KAP tersebut. Usaha yang
ku tunggu-tunggu pun akhirnya membuahkan hasil. Kata-kata ibu yang tidak aku
lupakan yaitu “ hasil tidak akan pernah mengkhianati proses.” Ya kini aku
merasakan hal itu. Ini memang baru awal dari apa yang akan aku hadapi
selanjutnya. Namun pencapaiaan ini sangat membuatku senang.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">Tanpa pikir panjang, aku segera
bergegas menuju pulang ke rumah sesaat setelah dinyatakan keterima di
perusahaan tersebut dan dapat memulai kerja untuk ke esokkan harinya. Aku tak
sabar untuk memberitahu kepada keluargaku terutama kepada Ibu dan kaka ku Putra
yang memberitahuku tentang adanya lamaran di perusahaan ini.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Assalamualikum, ibuuuuuuuuuu,
kakaaaaaaaaaaa.” Teriaku ketika sampai di rumah.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Wa’alaikumsalam, ya allah dera
ada apa? Kenapa dateng-dateng teriak begitu? Gimana tadi test-nya?” jawab ibuku
dengan segala pertanyaanya.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Tau nih si kaka apaan deh
pulang-pulang teriak begitu?” celetuk Ayana dengan ketusnya karena mendengar
teriakanku yang begitu kencang.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Ka Putra mana? Udah pulang
belum?” Tanyaku balik tanpa menjawab pertanyaa dari ibu maupun Ayana.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Ka Putra lagi di ruang atas
itu.”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Ayah mana?”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Ayah lagi di kamar mandi.” </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Dera ada apa sih? Jangan buat
ibu penasaraan deh der.” Jawab ibuku dengan penasaran.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Tunggu semuanya dulu kumpul
baru aku kasih tau. Ayo semuanya kumpul di ruang tengah dong.” Jawabku dengan
manja.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Ka, jangan mulai buat orang
curiga dan penasaran deh. Mulai deh kebiasaan.” Dengan wajah yang tidak santai.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Tolong panggilin ka Putra sama
Ayah dong yan hehehe.”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Kaaaaaaa, jangan manja deh.
Panggil sendiri ah.”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Ya ampun kalian itu kebiasaan
deh, manggil Ayah sama Ka Putra ke atas aja gamau. Udah ibu aja yang panggil
mereke.” Jawab ibu dengan greget karena kami berdua tidak ada yang mau naik ke
lantai atas.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Ka, sampe hal yang diomongin
garing traktir aku es krim pokonya, aku mau ngelanjutin nonton drama nih lagi
seru-serunya.”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Iyaaaaa bawel ade Ayana,
bentar dong ko, lagi aku tuh lagi seneng banget tau. Ngertiin dikit dong,
hahaha.”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Yaudah iya.”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Eh anak ayah udah pulang aja,
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
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kenapa Dera sampai kaya gini.” Sela Ka Putra dengan wajah yang berseri-seri.</span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Ka Putra udah tau?” Tanyaku
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Ka Puuuuut stooop, biar aku
aja yang bilang. Hahaha”</span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Bilang apa sih ka Dera? Ish
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pasti dari semua pertanyaan yang keluar dari mulutnya.</span></div>
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ini. Kamu mau cerita apa sekarang?” Tanya ibu yang tak kalah gregetnya.</span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<a href="http://astamiact.blogspot.co.id/2015/11/cerpen-pelanggaran-etika-oleh-seorang.html" rel="nofollow" target="_blank"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">(To be Continued) </span></a></div>
Anonymoushttp://www.blogger.com/profile/13165168688937906269noreply@blogger.com0tag:blogger.com,1999:blog-2806204010109548070.post-29675498617522988552015-10-27T22:28:00.000+07:002015-10-28T22:28:54.517+07:00Perbandingan Nilai-Nilai Etika dan Teknik Akuntansi / Auditing <!--[if gte mso 9]><xml>
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<div style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-weight: bold;">Timbul dan berkembangnya profesi akuntan publik di suatu negara adalah
sejalan dengan berkembangnya perusahaan dan berbagai bentuk badan hukum
perusahaan di negara tersebut. Jika perusahaan-perusahaan di suatu negara
berkembang sedemikian rupa sehingga tidak hanya memerlukan modal dari
pemiliknya, namun mulai memerlukan modal dari kreditur, dan jika timbul
berbagai perusahaan berbentuk badan hukum perseroan terbatas yang modalnya
berasal dari masyarakat, jasa akuntan publik mulai diperlukan dan berkembang.
Dari profesi akuntan publik inilah masyarakat kreditur dan investor
mengharapkan penilaian yang bebas tidak memihak terhadap informasi yang
disajikan dalam laporan keuangan oleh manajemen perusahaan. </span></div>
<div style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-weight: bold;">Profesi akuntan publik menghasilkan berbagai jasa bagi masyarakat, yaitu
jasa assurance, jasa atestasi, dan jasa nonassurance. Jasa assurance adalah
jasa profesional independen yang meningkatkan mutu informasi bagi pengambil
keputusan. Jasa atestasi terdiri dari audit, pemeriksaan (examination), review,
dan prosedur yang disepakati (agreed upon procedure). Jasa atestasi adalah
suatu pernyataan pendapat, pertimbangan orang yang independen dan kompeten
tentang apakah asersi suatu entitas sesuai dalam semua hal yang material,
dengan kriteria yang telah ditetapkan. Jasa nonassurance adalah jasa yang
dihasilkan oleh akuntan publik yang di dalamnya ia tidak memberikan suatu
pendapat, keyakinan negatif, ringkasan temuan, atau bentuk lain keyakinan.
Contoh jasa nonassurance yang dihasilkan oleh profesi akuntan publik adalah
jasa kompilasi, jasa perpajakan, jasa konsultasi. </span></div>
<div style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-weight: bold;">Secara umum auditing adalah suatu proses sistematik untuk memperoleh dan
mengevaluasi bukti secara objektif mengenai pernyataan tentang kejadian
ekonomi, dengan tujuan untuk menetapkan tingkat kesesuaian antara pernyataan
tersebut dengan kriteria yang telah ditetapkan, serta penyampaian
hasil-hasilnya kepada pemakai yang berkepentingan. Ditinjau dari sudut auditor
independen, auditing adalah pemeriksaan secara objektif atas laporan keuangan
suatu perusahaan atau organisasi yang lain dengan, tujuan untuk menentukan apakah
laporan keuangan tersebut menyajikan secara wajar keadaan keuangan dan hasil
usaha perusahaan atau organisasi tersebut. </span></div>
<div style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-weight: bold;">Profesi akuntan publik bertanggung jawab untuk menaikkan tingkat
keandalan laporan keuangan perusahaan-perusahaan, sehingga masyarakat keuangan
memperoleh informasi keuangan yang andal sebagai dasar untuk memutuskan alokasi
sumber-sumber ekonomi. </span><span lang="EN-US" style="font-family: "Century Gothic","sans-serif";"></span></div>
<div style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<b><span lang="EN-US" style="font-family: "Century Gothic","sans-serif";"><br />
Tipe Audit dan Auditor </span></b><span lang="EN-US" style="font-family: "Century Gothic","sans-serif";"></span></div>
<div style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-weight: bold;">Ada tiga tipe auditing, yaitu audit laporan keuangan, audit kepatuhan,
dan audit operasional. Audit laporan keuangan adalah audit yang dilakukan oleh
auditor independen terhadap laporan keuangan yang disajikan oleh kliennya untuk
menyatakan pendapat mengenai kewajaran laporan keuangan tersebut. Audit
kepatuhan adalah audit yang tujuannya untuk menentukan kepatuhan entitas yang diaudit
terhadap kondisi atau peraturan tertentu. Audit operasional merupakan review
secara sistematik atas kegiatan organisasi, atau bagian daripadanya, dengan
tujuan untuk; (1) mengevaluasi kinerja, (2) mengidentifikasi kesempatan untuk
peningkatan, (3) membuat rekomendasi untuk perbaikan atau tindakan lebih lanjut </span></div>
<div style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-weight: bold;">Ada tiga tipe auditor menurut lingkungan pekerjaan auditing, yaitu
auditor independen, auditor pemerintah, dan auditor intern. Auditor independen
adalah auditor profesional yang menyediakan jasanya kepada masyarakat umum,
terutama dalam bidang audit atas laporan keuangan yang disajikan oleh kliennya.
Auditor pemerintah adalah auditor profesional yang bekerja di instansi
pemerintah, yang tugas pokoknya melakukan audit atas pertanggungjawaban keuangan
yang disajikan oleh unit-unit organisasi dalam pemerintahan atau
pertanggungjawaban keuangan yang ditujukan kepada pemerintah. Auditor intern
adalah auditor yang bekerja dalam perusahaan (perusahaan negara maupun
perusahaan swasta), yang tugas pokoknya adalah menentukan apakah kebijakan dan
prosedur yang ditetapkan oleh manajemen puncak telah dipatuhi, menentukan baik
atau tidaknya penjagaan terhadap kekayaan organisasi, menentukan efisiensi dan
efektivitas prosedur kegiatan organisasi, dan menentukan keandalan informasi
yang dihasilkan oleh berbagai bagian organisasi. </span><span lang="EN-US" style="font-family: "Century Gothic","sans-serif";"></span></div>
<div style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<b><span lang="EN-US" style="font-family: "Century Gothic","sans-serif";"><br />
Etika Profesional Profesi Akuntan Publik </span></b><span lang="EN-US" style="font-family: "Century Gothic","sans-serif";"></span></div>
<div style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-weight: bold;">Setiap profesi yang menyediakan jasanya kepada masyarakat memerlukan
kepercayaan dari masyarakat yang dilayaninya. Kepercayaan masyarakat terhadap
mutu jasa akuntan publik akan menjadi lebih tinggi, jika profesi tersebut
menerapkan standar mutu tinggi terhadap pelaksanaan pekerjaan profesional yang
dilakukan oleh anggota profesinya. Aturan Etika Kompartemen Akuntan Publik
merupakan etika profesional bagi akuntan yang berpraktik sebagai akuntan publik
Indonesia. Aturan Etika Kompartemen Akuntan Publik bersumber dari Prinsip Etika
yang ditetapkan oleh Ikatan Akuntan Indonesia. Dalam konggresnya tahun 1973,
Ikatan Akuntan Indonesia (IAI) untuk pertama kalinya menetapkan kode etik bagi
profesi akuntan Indonesia, kemudian disempurnakan dalam konggres IAI tahun
1981, 1986,1994, dan terakhir tahun 1998. Etika profesional yang dikeluarkan
oleh Ikatan Akuntan Indonesia dalam kongresnya tahun 1998 diberi nama Kode Etik
Ikatan Akuntan Indonesia. </span></div>
<div style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold;">Akuntan publik adalah akuntan yang berpraktik dalam
kantor akuntan publik, yang menyediakan berbagai jenis jasa yang diatur dalam
Standar Profesional Akuntan Publik, yaitu auditing, atestasi, akuntansi dan
review, dan jasa konsultansi. Auditor independen adalah akuntan publik yang
melaksanakan penugasan audit atas laporan keuangan historis yang menyediakan
jasa audit atas dasar standar auditing yang tercantum dalam Standar Profesional
Akuntan Publik. Kode Etik Ikatan Akuntan Indonesia dijabarkan ke dalam Etika
Kompartemen Akuntan Publik untuk mengatur perilaku akuntan yang menjadi anggota
IAI yang berpraktik dalam profesi akuntan publik.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">Akuntansi sebagai
profesi dan peran akuntan.</span></b></div>
<div style="text-align: justify;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">Profesi
akuntansi merupakan sebuah profesi yang menyediakan jasa atestasi maupun non-Atestasi
kepada masyarakat dengan dibatasi kode etik yang ada. Akuntansi sebagai profesi
memiliki kewajiban untuk mengabaikan kepentingan pribadi dan mengikuti etika
profesi yang telah ditetapkan. Kewajiban akuntan sebagai profesional mempunyai
tiga kewajiban yaitu; kompetensi, objektif dan mengutamakan integritas. Yang
dimaksud dengan profesi akuntan adalah semua bidang pekerjaan yang
mempergunakan keahlian di bidang akuntansi, termasuk bidang pekerjaan akuntan
publik, akuntan intern yang bekerja pada perusahaan industri, keuangan atau
dagang, akuntan yang bekerja di pemerintah, dan akuntan sebagai pendidik.</span></div>
<div style="text-align: justify;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">Dalam
arti sempit, profesi akuntan adalah lingkup pekerjaan yang dilakukan oleh
akuntan sebagai akuntan publik yang lazimnya terdiri dari pekerjaan audit,
akuntansi, pajak dan konsultan manajemen.</span></div>
<div style="text-align: justify;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">PERAN
akuntan dalam perusahaan tidak bisa terlepas dari penerapan prinsip Good
Corporate Governance (GCG) dalam perusahaan. Meliputi prinsip kewajaran(fairness),
akuntabilitas (accountability), transparansi (transparency), dan
responsibilitas (responsibility). Peran akuntan antara lain :</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="margin-left: 35.45pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">Akuntan Publik
(Public Accountants)</span></div>
<div style="margin-left: 35.45pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">Akuntan publik atau juga
dikenal dengan akuntan eksternal adalah akuntan independen yangmemberikan
jasa-jasanya atas dasar pembayaran tertentu. Mereka bekerja bebas dan
umumnyamendirikan suatu kantor akuntan. Yang termasuk dalam kategori akuntan
publik adalah akuntan yang bekerja pada kantor akuntan publik (KAP) dan dalam
prakteknya sebagai seorang akuntan publik dan mendirikan kantor akuntan,
seseorang harus memperoleh izin dari DepartemenKeuangan. Seorang akuntan publik
dapat melakukan pemeriksaan (audit), misalnya terhadap jasaperpajakan, jasa
konsultasi manajemen, dan jasa penyusunan system manajemen.</span></div>
<div style="margin-left: 35.45pt; text-align: justify;">
<br /></div>
<div style="margin-left: 35.45pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">Akuntan Intern
(Internal Accountant)</span></div>
<div style="margin-left: 35.45pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">Akuntan intern adalah akuntan
yang bekerja dalam suatu perusahaan atau organisasi. Akuntanintern ini disebut
juga akuntan perusahaan atau akuntan manajemen. Jabatan tersebut yang dapat
diduduki mulai dari Staf biasa sampai dengan Kepala Bagian Akuntansi atau
Direktur Keuangan. tugas mereka adalah menyusun sistem akuntansi, menyusun
laporan keuangan kepada pihak-pihak eksternal, menyusun laporan keuangan kepada
pemimpin perusahaan, menyusun anggaran, penanganan masalah perpajakan dan
pemeriksaan intern.</span></div>
<div style="margin-left: 35.45pt; text-align: justify;">
<br /></div>
<div style="margin-left: 35.45pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">Akuntan Pemerintah
(Government Accountants)</span></div>
<div style="margin-left: 35.45pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">Akuntan pemerintah adalah
akuntan yang bekerja pada lembaga-lembaga pemerintah, misalnya dikantor Badan
Pengawas Keuangan dan Pembangunan (BPKP), Badan Pengawas Keuangan (BPK).</span></div>
<div style="margin-left: 35.45pt; text-align: justify;">
<br /></div>
<div style="margin-left: 35.45pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">Akuntan Pendidik</span></div>
<div style="margin-left: 35.45pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">Akuntan pendidik adalah
akuntan yang bertugas dalam pendidikan akuntansi, melakukan penelitian dan
pengembangan akuntansi, mengajar, dan menyusun kurikulum pendidikan akuntansi
di perguruan tinggi.</span></div>
<div style="margin-left: 35.45pt; text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">Ekspektasi Publik</span></b></div>
<div style="text-align: justify;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">Masyarakat
pada umumnya mengatakan akuntan sebagai orang yang profesional khususnya di
dalam bidang akuntansi. Karena mereka mempunyai suatu kepandaian yang lebih di
dalam bidang tersebut dibandingkan dengan orang awam sehingga masyarakat
berharap bahwa para akuntan dapat mematuhi standar dan sekaligus tata nilai
yang berlaku dilingkungan profesi akuntan, sehingga masyarakat dapat
mengandalkan kepercayaannya terhadap pekerjaan yang diberikan. Dalam hal ini,
seorang akuntan dipekerjakan oleh sebuah organisasi atau KAP, tidak akan ada
undang-undang atau kontrak tanggung jawab terhadap pemilik perusahaan atau
publik.Walaupun demikian, sebagaimana tanggung jawabnya pada atasan, akuntan
professional publik mengekspektasikannya untuk mempertahankan nilai-nilai
kejujuran, integritas, objektivitas, serta pentingannya akan hak dan kewajiban
dalam perusahaan</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">Nilai – Nilai Etika
Vs Teknik Akuntan / Auditing.</span></b></div>
<div style="text-align: justify;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">Integritas:
setiap tindakan dan kata-kata pelaku profesi menunjukan sikap transparansi, kejujuran
dan konsisten.</span></div>
<div style="text-align: justify;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">Kerjasama:
mempunyai kemampuan untuk bekerja sendiri maupun dalam tim </span></div>
<div style="text-align: justify;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">Inovasi:
pelaku profesi mampu memberi nilai tambah pada pelanggan dan proses kerja
dengan metode baru.</span></div>
<div style="text-align: justify;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">Simplisitas:
pelaku profesi mampu memberikan solusi pada setiap masalah yang timbul, dan masalah
yang kompleks menjadi lebih sederhana.<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
<div style="text-align: justify;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">Teknik
akuntansi adalah aturan-aturan khusus yang diturunkan dari prinsip-prinsip
akuntan yang menerangkan transaksi-transaksi dan kejadian-kejadian tertentu
yang dihadapi oleh entitas akuntansi tersebut.</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">Perilaku Etika
dalam Pemberian Jasa Akuntan Publik</span></b></div>
<div style="text-align: justify;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">Dari
profesi akuntan publik inilah Masyarakat kreditur dan investor mengharapkan
penilaian yang bebas Tidak memihak terhadap informasi yang disajikan dalam
laporan Keuangan oleh manajemen perusahaan. Profesi akuntan publik menghasilkan
berbagai jasa bagi Masyarakat, yaitu:<br />
– Jasa assurance adalah jasa profesional independen yang meningkatkan mutu informasi
bagi pengambil keputusan.</span></div>
<div style="text-align: justify;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">–
Jasa Atestasi terdiri dari audit, pemeriksaan (examination), review, dan
Prosedur yang disepakati (agreed upon procedure).</span></div>
<div style="text-align: justify;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">–
Jasa atestasi Adalah suatu pernyataan pendapat, pertimbangan orang yang
Independen dan kompeten tentang apakah asersi suatu entitas sesuai Dalam semua
hal yang material, dengan kriteria yang telah ditetapkan.</span></div>
<div style="text-align: justify;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">–
Jasa nonassurance adalah jasa yang dihasilkan oleh akuntan public Yang di
dalamnya ia tidak memberikan suatu pendapat, keyakinan Negatif, ringkasan temuan,
atau bentuk lain keyakinan.</span></div>
<div style="text-align: justify;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">Setiap
profesi yang menyediakan jasanya kepada masyarakat memerlukan kepercayaan dari
masyarakat yang dilayaninya. Kepercayaan masyarakat terhadap mutu jasa akuntan
publik akan menjadi lebih tinggi, jika profesi tersebut menerapkan standar mutu
tinggi terhadap pelaksanaan pekerjaan profesional yang dilakukan oleh anggota
profesinya. Aturan Etika Kompartemen Akuntan Publik merupakan etika profesional
bagi akuntan yang berpraktik sebagai akuntan publik Indonesia. Aturan Etika
Kompartemen Akuntan Publik bersumber dari Prinsip Etika yang ditetapkan oleh
Ikatan Akuntan Indonesia.</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">Sumber : Susanti, Beny. 2008. <i>Modul Kuliah Etika Profesi Akuntansi. </i>Jakarta: Universitas Gunadarma <a href="https://www.google.co.id/url?sa=t&rct=j&q=&esrc=s&source=web&cd=19&cad=rja&uact=8&ved=0CFsQFjAIOApqFQoTCJvp0Mqs5cgCFUEVlAodhygPTg&url=http%3A%2F%2Frenny.staff.gunadarma.ac.id%2FDownloads%2Ffiles%2F15019%2FModul%2BEtika%2BProfesi%2BAkuntansi.doc&usg=AFQjCNEPTmgCs7hg48oLFid9x4FijxXQcw&bvm=bv.106130839,d.dGo" target="_blank">(Link)</a> </span></div>
<div style="text-align: justify;">
<a href="https://kautsarrosadi.wordpress.com/2012/01/31/perilaku-etika-dalam-profesi-akuntansi/" target="_blank"><span lang="EN-US" style="font-family: "Century Gothic","sans-serif";">https://kautsarrosadi.wordpress.com/2012/01/31/perilaku-etika-dalam-profesi-akuntansi/</span></a></div>
<div style="text-align: justify;">
<span lang="EN-US" style="font-family: "Century Gothic","sans-serif";"> </span></div>
Anonymoushttp://www.blogger.com/profile/13165168688937906269noreply@blogger.com0tag:blogger.com,1999:blog-2806204010109548070.post-42163853687025460292015-10-25T17:48:00.002+07:002015-11-04T22:24:31.305+07:00Evaluasi Terhadap Kode Perilaku Korporasi<b><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Segoe UI"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kode
Perilaku Korporasi </span></b><br />
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<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk mencapai
keberhasilan dalam jangka panjang, suatu perusahaan<i> </i>perlu
dilandasi oleh integritas yang tinggi. Oleh karena itu, diperlukan pedoman
perilaku <i>(code of conduct) </i>yang dapat menjadi acuan bagi organ
perusahaan dan semua karyawan dalam menerapkan nilai-nilai <i>(values) </i>dan
etika bisnis sehingga menjadi bagian dari budaya perusahaan. Kode perilaku
korporasi (<i>Code of Conduct</i>) adalah pedoman internal perusahaan yang berisikan
sistem nilai, etika bisnis, etika kerja, komitmen, serta penegakan terhadap
peraturan-peraturan perusahaan bagi individu dalam menjalankan bisnis, dan
aktivitas lainnya serta berinteraksi dengan stakeholders. Kode perilaku
korporasi yang dimiliki suatu perusahaan berbeda dengan perusahaan lainnya,
karena setiap perusahaan memiliki kebijakan yang berbeda dalam menjalankan
usahanya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prinsip dasar yang harus dimiliki oleh perusahaan
adalah:</span><span lang="EN-US" style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "symbol"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Setiap
perusahaan harus memiliki nilai-nilai perusahaan <i>(corporate values) </i>yang menggambarkan sikap
moral perusahaan dalam pelaksanaan usahanya.</span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "symbol"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk dapat
merealisasikan sikap moral dalam pelaksanaan usahanya, perusahaan harus
memiliki rumusan etika bisnis yang disepakati oleh organ perusahaan dan semua
karyawan. Pelaksanaan etika bisnis yang berkesinambungan akan membentuk budaya
perusahaan yang merupakan manifestasi dari nilai-nilai perusahaan.</span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "symbol"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nilai-nilai dan
rumusan etika bisnis perusahaan perlu dituangkan dan dijabarkan lebih lanjut dalam
pedoman perilaku agar dapat dipahami dan diterapkan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Manfaat <i>Code of Conduct</i> antara lain :</span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: 14.7pt; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "symbol"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menciptakan
suasana kerja yang sehat dan nyaman dalam lingkungan perusahaan.</span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: 14.7pt; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "symbol"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-spacerun: yes;"></span></span><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membentuk karakter individu perusahaan yang disiplin dan beretika dalam
bergaul dengan sesama individu dalam perusahaan maupun dengan pihak lain di
luar perusahaan.</span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: 14.7pt; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "symbol"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sebagai pedoman
yang mengatur, mengawasi sekaligus mencegah penyalahgunaan wewenang dan jabatan
setiap individu dalam perusahaan</span><span lang="EN-US" style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">.</span><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: 14.7pt; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "symbol"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sebagai acuan
terhadap penegakan kedisiplinan.</span><span lang="EN-US" style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: 14.7pt; margin-right: 0cm; margin-top: 0cm; mso-list: l2 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "symbol"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-spacerun: yes;"></span></span><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menjadi acuan perilaku bagi individu dalam perusahaan untuk melaksanakan
tugas dan tanggung jawab masing-masing dan berinteraksi dengan stakeholder perusahaan.</span><span lang="EN-US" style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: -21.3pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Evaluasi Terhadap Kode Perilaku Korporasi</span></b><span lang="EN-US" style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam setiap code of conduct, adanya evaluasi terhadap
kode perilaku korporasi juga sangat diperlukan, agar segala kegiatan yang telah
dilakukan apakah sudah dijalankan sesuai dengan prosedur yang sudah ditetapkan.
Evaluasi terhadap kode perilaku korporasi dapat dilakukan dengan melakukan
evaluasi tahap awal <i>(Diagnostic Assessment)</i> dan penyusunan
pedoman-pedoman. Pedoman <i>Good Corporate Governance</i> disusun dengan
bimbingan dari Tim BPKP dan telah diresmikan pada tanggal 30 Mei 2005.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam mengimplementasikan Good Corporate Governance,
diperlukan instrumen-instrumen yang menunjang, yaitu sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: 14.7pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "symbol"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Code of
Corporate Governance (Pedoman Tata Kelola Perusahaan), pedoman dalam interaksi
antar organ Perusahaan maupun stakeholder lainnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: 14.7pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "symbol"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Code of Conduct
(Pedoman Perilaku Etis), pedoman dalam menciptakan hubungan kerjasama yang
harmonis antara Perusahaan dengan Karyawannya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: 14.7pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "symbol"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> <span style="font-family: "symbol";"><b> </b></span></span></span></span><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Board Manual,
Panduan bagi Komisaris dan Direksi yang mencakup Keanggotaan, Tugas, Kewajiban,
Wewenang serta Hak, Rapat Dewan, Hubungan Kerja antara Komisaris dengan Direksi
serta panduan Operasional Best Practice.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: 14.7pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "symbol"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sistim
Manajemen Risiko, mencakup Prinsip-prinsip tentang Manajemen Risiko dan
Implementasinya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: 14.7pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "symbol"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">An Auditing
Committee Contract – arranges the Organization and Management of the Auditing
Committee along with its Scope of Work.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: 5.0pt; margin-left: 14.7pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "symbol"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;"><span style="mso-spacerun: yes;"></span></span><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Piagam Komite Audit, mengatur tentang Organisasi dan Tata Laksana Komite
Audit serta Ruang Lingkup Tugas.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Berikut ini langkah yang harus dilakukan dalam evaluasi
terhadap kode perilaku korporasi, yaitu :</span><span lang="EN-US" style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; mso-list: l3 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pelaporan Pelanggaran <i>Code of Conduct</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Setiap individu berkewajiban melaporkan setiap pelanggaran atas Code of
Conduct yang dilakukan oleh individu lain dengan bukti yang cukup kepada Dewan
Kehormatan. Laporan dari pihak luar wajib diterima sepanjang didukung bukti dan
identitas yang jelas dari pelapor. Dewan kehormatan wajib mencatat setiap
laporan pelanggaran atas Code of Conduct dan melaporkannya kepada Direksi
dengan didukung oleh bukti yang cukup dan dapat dipertanggungjawabkan. Dewan
kehormatan wajib memberikan perlindungan terhadap pelapor.</span><span lang="EN-US" style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Courier New"; mso-fareast-font-family: "Courier New"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; mso-list: l3 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Century Gothic"; mso-fareast-font-family: "Century Gothic"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sanksi Atas Pelanggaran <i>Code of Conduct</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pemberian sanksi Atas Pelanggaran Code of Conduct yang dilakukan oleh
karyawan diberikan oleh Direksi atau pejabat yang berwenang sesuai dengan
ketentuan yang berlaku. Pemberian sanksi Atas Pelanggaran Code of Conduct yang
dilakukan oleh Direksi dan Dewan Komisaris mengacu sepenuhnya pada Anggaran
Dasar dan Anggaran Rumah Tangga Perusahaan serta ketentuan yang berlaku. Pemberian
sanksi dilakukan setelah ditemukan bukti nyata terhadap terjadinya pelanggaran
pedoman ini.</span><span lang="EN-US" style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<span style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Evaluasi sebaiknya dilakukan secara rutin sehingga perusahaan selalu berada
dalam pedoman dan melakukan koreksi apabila diketahui terdapat kesalahan.</span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh Kasus :</span></div>
<div style="line-height: 150%; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif";">JAKARTA.
Badan Pengawas Pasar Modal dan Lembaga Keuangan (Bapepam-LK) lama-lama gerah
juga melihat semakin maraknya kasus kejahatan kerah putih yang melibatkan
emiten pasar modal.</span><br />
</div>
<div style="line-height: 150%; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif";">Nurhaida,
Ketua Bapepam-LK, mengungkapkan, otoritas pasar modal tengah mempertimbangkan
untuk mengubah aturan Bapepam Nomor IX.i.5 tentang Pembentukan dan Pedoman
Pelaksanaan Kerja Komite Audit. Tujuan revisi meningkatkan kualitas pengawasan
terhadap emiten pasar modal.</span><br />
</div>
<div style="line-height: 150%; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif";">Dalam
beleid tersebut, otoritas mewajibkan setiap emiten memiliki Komite Audit. Itu
adalah komite yang dibawahi oleh dewan komisaris sebuah emiten. Komite itu
bertugas memberikan pendapat ke dewan komisaris terhadap laporan atau segala
hal yang disampaikan direksi kepada dewan komisaris.</span><br />
</div>
<div style="line-height: 150%; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif";">Komite
ini juga berperan mengidentifikasi hal-hal yang perlu diperhatikan oleh dewan
komisaris. Sebagai contoh, terkait laporan keuangan dan ketaatan terhadap
aturan perundang-undangan.</span><br />
</div>
<div style="line-height: 150%; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif";">Komite
audit juga melaporkan pelaksanaan manajemen risiko oleh direksi kepada dewan
komisaris. Intinya, komite ini bertugas memastikan ketepatan penerapan tata
kelola perusahaan yang baik <i><span style="font-family: "century gothic" , "sans-serif";">(good
corporate governance).</span></i></span><br />
</div>
<div style="line-height: 150%; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif";">Bapepam-LK
menilai, keberadaan komite ini perlu diperkuat seiring dengan semakin
kompleksnya dunia bisnis dan usaha saat ini. Ada beberapa poin revisi, yang
merupakan masukan dari Ikatan Komite Audit Indonesia (IKAI).</span><br />
</div>
<div style="line-height: 150%; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif";">Pertama,
persyaratan anggota komite audit. Kanaka Puradireja, Ketua Dewan IKAI
menuturkan, anggota komite audit ke depan harus merupakan anggota organisasi
profesi. "Jika nanti terjadi penyimpangan oleh anggota komite audit,
organisasi profesi yang bertanggung jawab," ujar dia. Misalnya, akuntan
mempertanggungjawabkan profesinya kepada Ikatan Akuntan Indonesia (IAI).</span><br />
</div>
<div style="line-height: 150%; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif";">Kedua,
adalah pembatasan jumlah anggota komite audit, yakni cukup tiga sampai lima
orang saja. Ketiga, "Masa jabatan juga perlu dibatasi agar independensinya
tetap terjaga," imbuh Kanaka.</span><br />
</div>
<div style="line-height: 150%; text-align: justify;">
<span style="font-family: "century gothic" , "sans-serif";">Etty
Retno Wulandari, Kepala Biro Standar Akuntansi dan Keterbukaan Informasi,
mengungkapkan, draft revisi ini kemungkinan selesai akhir tahun ini.</span></div>
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<span lang="EN-US" style="font-family: "Century Gothic","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">Lemahnya tata kelola perusahaan mengakibatkan semakin
maraknya kasus kejahatan kerah putih yang melibatkan emiten pasar modal yang mengakibatkan
diperlukan adanya revisi terhadap aturan Bapepam untuk meningkatkan kualitas
pengawasan terhadap emiten pasar modal itu sendiri. Menurut saya dalam kasus
seperti ini memang harus segera dilakukan tindakan yang nyata untuk
meminimalisir timbulnya penyalahgunaan status kepegawaian. Seperti yang sudah
dijelaskan dalam kasus diatas bahwa otoritas mewajibkan setiap emiten memiliki
Komite Audit. Dimana keberadaan komite audit ini perlu diperkuat seiring dengan
semakin kompleksnya dunia bisnis dan usaha saat ini. Selain itu adanya revisi
dalam aturan Bapepam seperti anggota komite audit ke depannya harus merupakan
anggota organisasi profesi dan pembatasan jumlah anggota komite audit. Hal ini
sebaiknya tidak hanya wacana semata melainkan dapat dilakukan tindakan yang
nyata dengan membuat tata kelola perusahaan yang baik sehingga
kejahatan-kejahatan yang diakibatkan oleh minimnya system <i style="mso-bidi-font-style: normal;">good corporate govermance</i> dapat segera teratasi dan tidak dapat
terulang kembali.</span></div>
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<span lang="EN-US" style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">Sumber
:</span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://elissyulianii.blogspot.co.id/2014/10/tugas-1-ethical-governance.html" target="_blank">http://elissyulianii.blogspot.co.id/2014/10/tugas-1-ethical-governance.html</a></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://sitilatifah196.blogspot.co.id/2015/10/tugas-etika-profesi-akuntansi-ethical.html" target="_blank">http://sitilatifah196.blogspot.co.id/2015/10/tugas-etika-profesi-akuntansi-ethical.html</a></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "century gothic" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://investasi.kontan.co.id/news/marak-kasus-komite-audit-akan-diperkuat-1" target="_blank">http://investasi.kontan.co.id/news/marak-kasus-komite-audit-akan-diperkuat-1</a></span></div>
Anonymoushttp://www.blogger.com/profile/13165168688937906269noreply@blogger.com0tag:blogger.com,1999:blog-2806204010109548070.post-42458110266401765342015-10-22T23:23:00.000+07:002016-01-13T21:56:29.568+07:00Perkembangan dalam Etika Bisnis<!--[if gte mso 9]><xml>
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<tr><td class="tr-caption" style="text-align: center;"><a href="http://www.google.co.id/imgres?imgurl=http://www.bisnisrumahanpemula.com/wp-content/uploads/2015/01/pengertian-etika-bisnis.jpg&imgrefurl=http://www.bisnisrumahanpemula.com/pengertian-etika-bisnis/&h=314&w=477&tbnid=-Dj4pDzYv-KCpM:&docid=XFIHGwb9xCuYnM&ei=YAEpVu_ROaaMmwX-prawCQ&tbm=isch&ved=0CC0QMygEMARqFQoTCO-Bpoqz1sgCFSbGpgodfpMNlg" target="_blank">Sumber</a></td></tr>
</tbody></table>
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dari sorotan etika. Perhatian etika untuk bisnis seumur dengan bisnis itu
sendiri. Sejak manusia terjun dalam perniagaan, disadari juga bahwa kegiatan
ini tidak terlepas dari masalah etis. Misalnya, sejak manusia berdagang ia tahu
tentang kemungkinan penipuan. Dalam teks-teks kuno sudah dapat dibaca teguran
kepada pemilik took yang menipu dengan mempermainkan timbangan. Pedagang yang
menipu langganan dengan menjual barangnya menurut pengukuran berat yang tidak
benar, berlaku tidak etis. Aktivitas perniagaan selalu sudah berurusan dengan
etika, artinya selalu harus mempertimbangkan apa yang boleh dan apa yang tidak
boleh dilakukan. Memang benar, sejak ditemukannya bisnis, etika sudah mendampingi
kegiatan manusiawi ini.</span><br />
<br />
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<span lang="EN-US" style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;"><span lang="EN-US" style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">Namun demikian, jika kita menyimak etika bisnis sebagaimana dipahami dan
dipraktekkan sekarang, tidak bisa disangkal juga, disini kita menghadapi suatu
fenomena baru. Belum pernah dalam sejarah, etika bisnis mendapat perhatian
begitu besar dan intensif seperti sekarang ini. Etika bisnis mencapai status
ilmiah dan akademis dengan identitas sendiri. Bagaimana perkembangan ini dapat
dimengerti? Richard De George mengusulkan untuk membedakan antara <i style="mso-bidi-font-style: normal;">ethics in business</i> dan <i style="mso-bidi-font-style: normal;">business ethics</i>, antara etika dalam
bisnis dan etika bisnis. Maksudnya dapat dijelaskan sebagai berikut. Etika
selalu sudah dikaitkan dengan bisnis. Sejak ada bisnis, sejak saat itu pula
bisnis dihubungkan dengan etika, sebagaimana etika selalu dikaitkan juga dengan
wilayah-wilayah lain dalam kehidupan manusia deperti politik keluarga,
seksualitas, berbagai profesi, dan sebagainya. Jadi, etika dalam bisnis belum
merupakan suatu bidang khusus yang memiliki corak dan identitas tersendiri. Hal
itu baru tercapai dengan timbulnya “etika bisnis” dalam arti yang sesungguhnya.
Etika dalam bisnis mempunyai riwayat yang sudah panjang sekali, sedangkan umur
etika bisnis masih muda sekali. Kita baru bisa berbicara tentang etika bisnis
dalam arti spesifik setelah menjadi suatu bidang (<i style="mso-bidi-font-style: normal;">field)</i> tersendiri, maksudnya suatu bidang intelektual dan akademis
dalam konteks pengajaran dan penelitian di peruguran tinggi. Etika bisnis dalam
arti khusus ini untuk pertama kali timbul di Amerika Serikat dalam tahun
1970-an dan agak cepat meluas ke kawasan dunia lainnya. Dengan memanfaatkan dan
memperluas pemikiran De George ini kita dapat membedakan lima periode dalam
perkembangan etika dalam bisnis menjadi etika bisnis.</span></span></div>
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</span></span></span><span lang="EN-US" style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">Situasi terdahulu</span></div>
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<span lang="EN-US" style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">Berabad-abad lamanya etika berbicara pada taraf ilmiah tentang masalah
ekonomi dan bisnis sebgai salah satu topic di samping sekian banyak topic lain.
Pada awal sejarah filsafat, Plato, Aristoteles, dan filsuf-filsuf Yunani lain
meyelidiki bagaimana sebaiknya mengatur kehidupan menusia bersama dalam Negara
dan dalam konteks itu mereka membahas juga bagaimana kehidupan ekonomi dan
kegiatan niaga harus diatur. Dalam filsafat dan teologi Abad pertengahan
pembahasan ini dilanjutkan, dalam kalangan Kristen maupun Islam, Topik-topik
moral sekitar ekonomi dan perniagaan tidak luput pula dari perhatian filsafat
(dan teologi) di zaman modern.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">Dengan membatasi diri pada situasi di Amerika Serikat selama paro
pertama abad ke-20, De George melukiskan bagaimana di perguruan tinggi masalah
moral di sekitar ekonomi dan bisnis terutama disoroti dalam teologi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">Pada waktu itu di banyak universitas diberikan kuliah agama dimana
mahasiswa mempelajari masalah-masalh moral sekitar ekonomi dan bisnis.
Pembahasannya tentu berbeda, sejauh mata kuliah ini diberikan dalam kalangan
Katolik atau Protestan. Dalam kalangan Katolik, pada umumnya mata kuliah ini
mendalami “Ajaran Sosial Gereja”. Yang dimaksudkan dengannya adalah uraian
sistematis dari ajaran para paus dalam ensiklik-ensiklik social, mulai dengan
ensiklik <i style="mso-bidi-font-style: normal;">Rerum Novarum </i>(1891) dari Paus
Leo XIII. Disini disinggung banyak tema yang menyangkut moralitas dalam
kehidupan social-ekonomi seperti hak pekerja atas kondisi kerja yang baik dan
imbalan yang pantas, pentingnya nilai-nilai moral bertentangan dengan suasana
materialitas dan konsumeristis, keadilan social dan upaya memperbaiki taraf
hidup orang miskin, dan sebagainya. Dalam kalangan Protestan, buku teolog
Jerman Reinhold Niebuhr <i style="mso-bidi-font-style: normal;">Moral man and
Immoral Society </i>(New York, 1932) menjalankan pengaruh besar atas pengajaran
etika mengenai tema-tema sosio ekonomi dan bisnis di perguruan tinggi mereka.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">Dengan demikian di Amerika Serikat selama paro pertama abad ke-20 etika
dalam bisnis terutama dipraktekkan dalam konteks agama dan teologi. Dan
pendekatan ini masih berlangsung terus sampai hari ini, di Amerika Serikat
maupun di tempat lain. Para paus mengeluarkan ensiklik-ensiklik social baru
sampai dengan <i style="mso-bidi-font-style: normal;">Sollicitudo Rei Socialis</i>
(1987) dan <i style="mso-bidi-font-style: normal;">Centesimus Annus </i>(1991)
dari Paus Yohanes Paulus II. Suatu contoh bagus khusus untuk Amerika Serikat
adalah dokumen pastoral yang dikeluarkan oleh para uskup Amerika Serikat dengan
judul <i style="mso-bidi-font-style: normal;">Economic Justice for All. Catholic
Social Teaching and the U.S. Economy </i>(1986).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; 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;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">Masa Peralihan tahun
1960-an</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">Dalam tahu 1960-an terjadi perkembangan baru yang bisa dlihat sebagai
persiapan langsung bagi ti,bulnya etika bisnis dalam decade berikutnya.
Dasawarsa 1960-an ini di Amerika Serikat (dan dunia Barat pada umumnya)
ditandai oleh pemberontakan terhadap kuasa dan otoritas, revolusi mahasiswa
(mulai di ibukota Prancis bulan Mei 1968), penolakan terhadap <i style="mso-bidi-font-style: normal;">establishment </i>(kemapanan). Suasana tidak
tenang ini diperkuat lagi karena frustasi yang dirasakan secara khusus oleh
kaum muda dengan keterlibatan Amerika Serikat dalam perang Vietnam. Rasa tidak
puas ini mengakibatkan demonstrasi-demonstrasi paling besar yang pernah
disaksikan di Amerika Serikat. Secara khusus kaum muda menolak kolusi yang
dimata mereka terjadi antara militer dan industry. Industry dinilai terutama
melayani kepentingan militer. Serentak juga untuk pertama kali timbul kesadaran
akan masalah ekologis dan terutama industri dianggap sebagai penyebab masalah
lingkungan hidup itu dengan polusi udara, air, dan tanah serta limbah beracun
dan sampah nuklir. Pada waktu yang sama timbul juga suatu sikap
anti-konsumeristis. Suasana konsumerisme semakin dilihat sebagai tendensi yang
tidak sehat dalam masyarakat dan diakibatkan oleh bisnis modern antara lain
dengan kampanye periklanan yang sering kali berlebihan. Semua factor ini
mengakibatkan suatu sikap anti bisnis pada kaum muda, khususnya mahasiswa.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">Dunia pendidikan menanggapi situasi ini dengan cara berbeda-beda. Salah satu
reaksi paling penting adalah member perhatian khusus kepada <i style="mso-bidi-font-style: normal;">social issues</i> dalam kuliah tentang
manajemen. Bebrapa sekolah bisnis mulai dengan mencantumkan mata kuliah baru
dalam kurikulumnya yang biasa diberi nama <i style="mso-bidi-font-style: normal;">Business
and Society</i>. Kuliah ini diberikan oleh dosen-dosen manajemen dan mereka
menyusun buku-buku pegangan dan publikasi lain untuk menunjang mata kuliah baru
itu. Salah satu topic yang menjadi popular dalam konteks itu adalah <i style="mso-bidi-font-style: normal;">corporate social responsibility</i> (
tanggung jawab social perusahaan). Pendekatan ini diadakan dari segi manajemen
dengan sebagaian melibatkan juga hokum dan sosiologi, tetapi teori etika
filosofis di sini belum dimanfaatkan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; 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;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">Etika <span style="mso-spacerun: yes;"> </span>bisnis lahir di Amerika Serikat tahun 1970-an</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">Etika bisnis sebagai suatu bidang intelektual dan akademis dengan
identitas sendiri mulai terbentuk di Amerika Serikat sejak tahun 1970-an. Jika sebelumnya
etika membicarakan aspek-aspek moral dari bisnis di samping banyak pokok
pembicaraan moral lainnya (etika dalam hubungan dengan bisnis), kini mulai
berkembang etika bisnis dalam arti sebenarnya. Terutama ada dua factor yang member
kontribusi besar kepada kelahiran etika bisnis di Amerika Serikat pada pertengahan
tahun 1970-an. Sejumlah filsuf mulai terlibat dalam memikirkan masalah-masalah
etika sekitar bisnis dan etika bisnis dianggap sebagai suatu tanggapan tepat
atas krisis moral yang sedang meliputi dunia bisnis di Amerika Serikat. Kita akan
memandang dua factor ini dengan lebih rinci.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">Jika sebelumya hanya para teolog dan agamawan pada tahap ilmiah
membicarakan masalah-masalah moral dari bisnis, pada tahun 1970-an para filsuf
memasuki wilayah penelitian ini dan dalam waktu singkat menjadi kelompok yang
paling dominan. Beberapa tahun sebelumnya, filsuf-filsuf lain sudah menentukan
etika biomedis (disebut juga : bioetika) sebagai suatu bidang garapan yang
baru. Sebagaian terdorong oleh sukses usaha itu, kemudian beberapa filsuf
memberanikan diri untuk terjun dalam etika bisnis sebagai sebuah cabang etika
terapan lainnya. Bagi filsuf-filsuf bersangkutan sebenarnya langkah ini
merupakan perubahan cukup radikal, karena suasana umum penelitian filsafat pada
saat itu justru jauh dari masalah praktis. Pantas dicatat lagi, dalam
mengembangkan etika bisnis para filsuf cenderung bekerja sama dengan ahli-ahli
lain, khususnya ahli ekonomi dan manejemen. Dengan itu mereka meneruskan
tendensi etika terapan pada umumnya, yang selalu berorientasi multidisipliner. Norman
E. Bowie malah menyebut suatu kerja sama macam itu sebagai tanggal kelahiran
etika bisnis, yaitu konferensi perdana tentang etika bisnis yang
diselenggarakan di Universitas Kansan oleh <i style="mso-bidi-font-style: normal;">Philosophy
Departement</i> (Richard De George) bersama <i style="mso-bidi-font-style: normal;">College
of Business</i> (joseph Pichler) bulan November 1974. Makalah-makalahnya
kemudian diterbitkan dalam bentuk buku : <i style="mso-bidi-font-style: normal;">Ethics,
Free Enterprise, and Public Policy: Essays on Moral Issues in Business</i>
(1978)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">Factor kedua yang memacu timbulnya etika bisnis sebagai suatu bidang
studi yang serius adalah krisis moral yang dialami dunia bisnis Amerika pada
awal tahun 1970-an. Krisis moral dalam yang dialami dunia bisnis itu diperkuat
lagi oleh krisis moral lebih umum yang melanda seluruh masyarakat Amerika pada
waktu itu. Sekitar tahun 1970 masih berlangsung demonstrasi-demonstrasi besar
melawan keterlibatan Amerika dalam perang Vietnam. Karena perkembangan perang
ini, banyak orang mulai meragukan kredibilitas pemerintah federal di Washington
dan para politisi pada umumnya. Krisis moral ini menjadi lebih besar lagi
dengan menguaknya “Watergate Affair” yang akhirnya memaksa Presiden Richard Nixon
mengundurkan diri (pertama kali dalam sejarah Amerika). Dilatarbelakangi krisis
moral yang umum itu, dunia bisnis Amerika tertimpa oleh krisis moral yang
khusus. Pada awal tahun 1970-an terjadi beberapa skandal dalam bisnis Amerika,
di mana pebisnis berusaha menyuap politisi atau member sumbangan illegal kepada
kampanye politik. Yang mendapat publisitas paling luas antara skandal-skandal
bisnis ini adalah “Lockheed Affair”, kasus korupsi yang melibatkan perusahaan
pesawat terbang Amerika yang terkemuka ini. Kasus korupsi dan komisi seperti
itu mengakibatkan moralitas dalam berbisnis semakin dipertanyakan. Masyarakat mulai
menyadari bahwa ada suasana kurang sehat dalam dunia bisnis dan bahwa krisis
moral itu segera harus diatasi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;">Sebagaian sebagai reaksi atas terjadinya peristiwa-peristiwa tidak etis
ini pada awal tahun 1970-an dalam kalangan pendidikan Amerika dirasakan
kebutukan akan refleksi etika di bidang bisnis. Salah satu usaha khusus adalah
menjadikan etika bisnis sebagai mata kuliah dalam kurikulum perguruan tinggi
yang mendidik manajer dan ahli ekonomi. Keputusan ini ternyata berdampak luas. Jika
etika bisnis menjadi suatu mata kuliah tersendiri, harus ada dosen, buku
pegangan dan bahan pengajaran lainnya, pendidikan dosen etika bisnis haru
diatur, komunikasi ilmiah antara para ahli etika bisnis harus dijamin dengan
dibukanya organisasi profesi serta jurnal ilmiah, dan seterusnya. Misalnya,
Norman E. Bowie, sekretaris eksekutif dari <i style="mso-bidi-font-style: normal;">American
Philosophical Association, </i>mengajukan proposal kepada <i style="mso-bidi-font-style: normal;">National Endowment for the Humanities</i> (dari Kementerian Pendidikan
Amerika) guna menyusun pedoman untuk pengajaran kuliah etika bisnis. Kelompok yang
yang terdiri atas beberapa filsuf, dosen sekolah bisnis, dan praktisi bisnis
ini diberi nama <i style="mso-bidi-font-style: normal;">Commeittee for Education</i>
<i style="mso-bidi-font-style: normal;">in Business Eyhics</i> dan membutuhkan
tiga tahun untuk menyelesaikan laporannya pada akhir tahun 1980. Dengan demikian
dipilihnya etika bisnis sebagai mata kuliah dalam kurikulum sekolah bisnis
banyak menyumbang kepada perkembangannya kea rah bidang ilmiah yang memiliki
identitas sendiri.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: Cambria; mso-bidi-theme-font: major-latin; mso-fareast-font-family: Cambria; mso-fareast-language: IN; mso-fareast-theme-font: major-latin; mso-hansi-theme-font: major-latin;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"><span style="mso-spacerun: yes;"></span></span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">Etika bisnis meluas ke Eropa tahun 1980-an</span></div>
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">Di
Eropa Barat etika bisnis sebagai ilmu baru mulai berkembang kira – kira</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">sepuluh tahun kemudian , mula – mula di inggris yang
secara geografis maupun</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">kultural
paling dekat dengan Amerika Serikat, tetapi tidak lama kemudian juga negara</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">– negara Eropa Barat lainnya. Semakin banyak fakultas
ekonomi atau sekolah bisnis</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">di
Eropa mencantumkan mata kuliah etika bisnis dalam kurikulumnya, sebagai mata</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">kulah pilihan ataupun wajib di tempuh. Sepuluh tahun
kemudinan sudah tedapat dua</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">belas
profesor etika bisnis pertama di universitas – Universitas Eropa. Pada tahun</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">1987 didirikan European Business Ethich Network (EBEN)
yang bertujuan menjadi</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">forum
pertemuan antara akademisi dari universitas serta seklah bisnis , para</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">pengusaha dan wakil –wakil organisasi nasional dan
internasional 9seperti misalnya</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">serikat
buruh). Konferensi EBEN yang pertama berlangsung di Brussel (1987)</span><span lang="EN-US" style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">. </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">Konferensi kedua di Barcelona (1989) dan selanjutnya
ada konferensi setiap tahun :</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">milano
(1990), London (1991), Paris (1992), Sanvika , noewegia (1993), St. Gallen</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">Swis (1994), Breukelen ,</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">Belanda (1995), Frankfurt (1996). Sebagaian baha</span><span lang="EN-US" style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">n </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">konferensi – konferensi itu telah diterbitkan</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">dalam bentuk buku.</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"> <span lang="EN-US"></span></span>
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<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<span lang="EN-US" style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-bidi-font-family: Cambria; mso-bidi-theme-font: major-latin; mso-fareast-font-family: Cambria; mso-fareast-language: IN; mso-fareast-theme-font: major-latin; mso-hansi-theme-font: major-latin;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">Etika bisnis menjadi fenomena global tahun 1990-an</span><span lang="EN-US" style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"></span></div>
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">Dalam
dekade 1990-an sudah menjadi jelas ,etika bisnis tidak terbatas lagi</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">pada dunia barat. Kini etika bisnis dipeajari,
diajarkan dan dikembangkan di seluruh</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">dunia,
kita mendungar tentang kehadiran etika bisnis amerika latin, eropa timur,</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">apalagi sejak runthnya komunisme disana sebagai sistem
politik dan ekonomi. Tidak</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">mengherankan
bila etika bisnis mendapat perhatian khusus di negara yang memiliki</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">ekonomi yang paling kuat di luar dunia barat. Tanda
bukti terakhir bagi sifat gllobal</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">etika
bisnis adalah telah didirikannya international society for business management</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ascii-theme-font: major-latin; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-latin;">economis and ethics (ISBEE).</span></div>
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<span class="ff1"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%;">Profil
Etika Bisnis Dewasa Ini</span></b></span><span class="ff1"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"></span></b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">K</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ini etika bisnis mempunyai status imiah yang serius.
Ia semakin diterima di</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">antara ilmu – ilmu yang sudah mapan dan memiliki ciri – ciri yang biasanya
menandai</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">sebuah ilmu. Tentu saja masih banyak harus dikerjakan. Etika bisnis harus
bergumul</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">terus untuk membuktikan diri sebagai disiplin ilmu yang dapat disegani.
Disini kami</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">berusaha menggambarkan</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">beberapa pertanda yang menunjukan setatus itu cukup</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">meyakinkan, sekaligus
kami mencoba melukiskan profil ilmiah dari etika bisnis</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">sebagaimana
tampak sekarang.</span><span lang="EN-US" style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<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="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Praktis di segala kawasan etika bisnis diberikan
sebagai mata kuliah di</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">perguruan tinggi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<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="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Banyak sekali publikasi diterbitkan etika bisnis. Pada
tahun 1987</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">De</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">George menyebut adanya paling sidikit 20 buku pegangan tentang etika</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">bisnis dan 10
buku kasus Amerika Serikat.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<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="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sudah ada cukup banyak jurnal ilmiah khusus tentang
etika bisnis, munculnya jurnal merupakan suatu gejala penting yang menunjukan</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">tercapainya
kematangan ilmiah bagi bidang yang bersangkutan.</span></div>
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<br /></div>
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Anonymoushttp://www.blogger.com/profile/13165168688937906269noreply@blogger.com0tag:blogger.com,1999:blog-2806204010109548070.post-38387702623184751202015-10-15T23:48:00.002+07:002015-11-03T22:43:22.762+07:00Gambaran Umum Etika<!--[if gte mso 9]><xml>
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diantaranya yaitu :</span></div>
<br />
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mso-hansi-theme-font:major-latin;
mso-bidi-font-family:"Times New Roman";
mso-bidi-theme-font:major-bidi;
mso-ansi-font-weight:bold;
mso-bidi-font-weight:bold;}
table.MsoTableLightGridAccent6OddColumn
{mso-style-name:"Light Grid - Accent 6";
mso-table-condition:odd-column;
mso-style-priority:62;
mso-style-unhide:no;
mso-tstyle-shading:#FDE4D0;
mso-tstyle-shading-themecolor:accent6;
mso-tstyle-shading-themetint:63;
mso-tstyle-border-top:1.0pt solid #F79646;
mso-tstyle-border-top-themecolor:accent6;
mso-tstyle-border-left:1.0pt solid #F79646;
mso-tstyle-border-left-themecolor:accent6;
mso-tstyle-border-bottom:1.0pt solid #F79646;
mso-tstyle-border-bottom-themecolor:accent6;
mso-tstyle-border-right:1.0pt solid #F79646;
mso-tstyle-border-right-themecolor:accent6;}
table.MsoTableLightGridAccent6OddRow
{mso-style-name:"Light Grid - Accent 6";
mso-table-condition:odd-row;
mso-style-priority:62;
mso-style-unhide:no;
mso-tstyle-shading:#FDE4D0;
mso-tstyle-shading-themecolor:accent6;
mso-tstyle-shading-themetint:63;
mso-tstyle-border-top:1.0pt solid #F79646;
mso-tstyle-border-top-themecolor:accent6;
mso-tstyle-border-left:1.0pt solid #F79646;
mso-tstyle-border-left-themecolor:accent6;
mso-tstyle-border-bottom:1.0pt solid #F79646;
mso-tstyle-border-bottom-themecolor:accent6;
mso-tstyle-border-right:1.0pt solid #F79646;
mso-tstyle-border-right-themecolor:accent6;
mso-tstyle-border-insidev:1.0pt solid #F79646;
mso-tstyle-border-insidev-themecolor:accent6;}
table.MsoTableLightGridAccent6EvenRow
{mso-style-name:"Light Grid - Accent 6";
mso-table-condition:even-row;
mso-style-priority:62;
mso-style-unhide:no;
mso-tstyle-border-top:1.0pt solid #F79646;
mso-tstyle-border-top-themecolor:accent6;
mso-tstyle-border-left:1.0pt solid #F79646;
mso-tstyle-border-left-themecolor:accent6;
mso-tstyle-border-bottom:1.0pt solid #F79646;
mso-tstyle-border-bottom-themecolor:accent6;
mso-tstyle-border-right:1.0pt solid #F79646;
mso-tstyle-border-right-themecolor:accent6;
mso-tstyle-border-insidev:1.0pt solid #F79646;
mso-tstyle-border-insidev-themecolor:accent6;}
</style>
<![endif]-->
<br />
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableLightGridAccent6" style="border-collapse: collapse; border: none; mso-border-alt: solid #F79646 1.0pt; mso-border-themecolor: accent6; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 687px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: -1;">
<td style="border-bottom: solid #F79646 2.25pt; border: solid #F79646 1.0pt; mso-border-bottom-themecolor: accent6; mso-border-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.65pt;" valign="top" width="36"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 5; text-align: center;">
<span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast;">No</span></div>
</td>
<td style="border-bottom: solid #F79646 2.25pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: solid #F79646 1.0pt; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.5pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 1; text-align: center;">
<span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast;">Nama</span></div>
</td>
<td style="border-bottom: solid #F79646 2.25pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: solid #F79646 1.0pt; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.0pt;" valign="top" width="153"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 1; text-align: center;">
<span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast;">Tahun</span></div>
</td>
<td style="border-bottom: solid #F79646 2.25pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: solid #F79646 1.0pt; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 290.2pt;" valign="top" width="387"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 1; text-align: center;">
<span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast;">Keterangan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 0;">
<td style="background: #FDE4D0; border-top: none; border: solid #F79646 1.0pt; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.65pt;" valign="top" width="36"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: blue;"><b><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast;">1</span></b></span></div>
</td>
<td style="background: #FDE4D0; border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.5pt;" valign="top" width="111"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64;">
<span style="color: blue;"><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">Abdullah</span></span></div>
</td>
<td style="background: #FDE4D0; border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.0pt;" valign="top" width="153"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: blue;"><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">dalam buku yang berjudul <i style="mso-bidi-font-style: normal;">Pengantar Studi Etika <span style="mso-spacerun: yes;"> </span></i>(2006:4)</span></span></div>
</td>
<td style="background: #FDE4D0; border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 290.2pt;" valign="top" width="387"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-yfti-cnfc: 64; text-align: justify; text-autospace: none;">
<span style="color: blue;"><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";">M</span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">enjelaskan
arti kata etika berdasarkan etimologinya yang berasal dari bahasa</span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";"> </span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Yunani, <i>ethos</i>, yang bermakna
kebiasaan atau adat-istiadat.</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-top: none; border: solid #F79646 1.0pt; mso-border-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.65pt;" valign="top" width="36"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 132; text-align: center;">
<b><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast;">2</span></b><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast;"></span></div>
</td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.5pt;" valign="top" width="111"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 128;">
<span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial; mso-bidi-font-weight: bold;">Aristoteles</span></div>
</td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.0pt;" valign="top" width="153"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 128; text-align: center;">
<span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">-</span></div>
</td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 290.2pt;" valign="top" width="387"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 128; text-align: justify;">
<span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Mengemukakan etika kedalam dua pengertian yakni: <i>Terminius
Technicus</i> & <i>Manner and Custom.</i> Terminius Technicus ialah
etika dipelajari sebagai ilmu pengetahuan yang mempelajari suatu problema
tindakan atau perbuatan manusia. Sedangkan yang kedua yaitu, manner and
custom ialah suatu pembahasan etika yang terkait dengan tata cara & adat
kebiasaan yang melekat dalam kodrat manusia (<i>in herent in human nature</i>)
yang sangat terikat dengan arti “baik & buruk” suatu perilaku, tingkah
laku atau perbuatan manusia.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="background: #FDE4D0; border-top: none; border: solid #F79646 1.0pt; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.65pt;" valign="top" width="36"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: blue;"><b><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast;">3</span></b></span></div>
</td>
<td style="background: #FDE4D0; border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.5pt;" valign="top" width="111"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64;">
<span style="color: blue;"><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;">Asmaran</span></span></div>
</td>
<td style="background: #FDE4D0; border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.0pt;" valign="top" width="153"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: blue;"><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">dalam <i style="mso-bidi-font-style: normal;">Etika
Profesi Hukum </i>(2006)</span></span></div>
</td>
<td style="background: #FDE4D0; border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 290.2pt;" valign="top" width="387"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: blue;"><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">Etika </span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">adalah studi mengenai tingkah laku
manusia, tidak hanya menentukan kebenaran-kebenarannya sebagaimana adanya,
tetapi juga menyelidiki manfaat atau kebaikan dari seluruh tingkah laku
manusia.</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border-top: none; border: solid #F79646 1.0pt; mso-border-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.65pt;" valign="top" width="36"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 132; text-align: center;">
<b><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast;">4</span></b><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast;"></span></div>
</td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.5pt;" valign="top" width="111"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 128;">
<span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Bertens</span><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;"></span></div>
</td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.0pt;" valign="top" width="153"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 128; text-align: center;">
<span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">dalam <i>Etika seri Filsafat Atma Jaya </i>(1993:4)</span><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;"></span></div>
</td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 290.2pt;" valign="top" width="387"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-yfti-cnfc: 128; text-align: justify; text-autospace: none;">
<span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";">M</span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">emaparkan
pengertian</span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";"> </span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">etika dalam
dalam bentuk jamak <i>ta etha </i>yang juga berarti adat kebiasaan.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="background: #FDE4D0; border-top: none; border: solid #F79646 1.0pt; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.65pt;" valign="top" width="36"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: blue;"><b><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast;">5</span></b></span></div>
</td>
<td style="background: #FDE4D0; border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.5pt;" valign="top" width="111"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64;">
<span style="color: blue;"><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;">Dr. James J.
Spillane SJ</span></span></div>
</td>
<td style="background: #FDE4D0; border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.0pt;" valign="top" width="153"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: blue;"><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">dalam <i style="mso-bidi-font-style: normal;">Etika
Profesi Hukum </i>(2006)</span></span></div>
</td>
<td style="background: #FDE4D0; border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 290.2pt;" valign="top" width="387"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: blue;"><i><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">E</span></i><i><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">tics</span></i><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">
atau etika memperhatikan atau mempertimbangkan tingkah laku manusia dalam
pengambilan keputusan moral. Etika mengarah atau menghubungkan penggunaan
akal budi individual dengan objektivitas untuk menentukan kebenaran atau
kesalahan dan tingkah laku seseorang terhadap orang lain.</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border-top: none; border: solid #F79646 1.0pt; mso-border-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.65pt;" valign="top" width="36"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 132; text-align: center;">
<b><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast;">6</span></b><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast;"></span></div>
</td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.5pt;" valign="top" width="111"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 128;">
<span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial; mso-bidi-font-weight: bold;">Drs. H. Burhanudin Salam</span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;"></span></div>
</td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.0pt;" valign="top" width="153"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 128; text-align: center;">
<span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">-</span></div>
</td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 290.2pt;" valign="top" width="387"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 128; text-align: justify;">
<span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Mengungkapkan bahwa etika ialah suatu cabang ilmu filsafat yang
berbicara tentang nilai -nilai dan norma yang dapat menentukan perilaku
manusia dalam kehidupannya.</span><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: Arial;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="background: #FDE4D0; border-top: none; border: solid #F79646 1.0pt; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.65pt;" valign="top" width="36"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: blue;"><b><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast;">7</span></b></span></div>
</td>
<td style="background: #FDE4D0; border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.5pt;" valign="top" width="111"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64;">
<span style="color: blue;"><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial; mso-bidi-font-weight: bold;">Drs. O.P. Simorangkir</span></span></div>
</td>
<td style="background: #FDE4D0; border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.0pt;" valign="top" width="153"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: blue;"><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">-</span></span></div>
</td>
<td style="background: #FDE4D0; border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 290.2pt;" valign="top" width="387"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: blue;"><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Menjelaskan bahwa etika ialah pandangan manusia terhadap baik dan
buruknya perilaku manusia.</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border-top: none; border: solid #F79646 1.0pt; mso-border-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.65pt;" valign="top" width="36"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 132; text-align: center;">
<b><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast;">8</span></b><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast;"></span></div>
</td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.5pt;" valign="top" width="111"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 128;">
<span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial; mso-bidi-font-weight: bold;">Drs. Sidi Gajabla</span></div>
</td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.0pt;" valign="top" width="153"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 128; text-align: center;">
<span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">-</span></div>
</td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 290.2pt;" valign="top" width="387"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 128; text-align: justify;">
<span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Arial;">Menjelaskan etika sebagai teori tentang perilaku atau perbuatan
manusia yang dipandang dari segi baik & buruknya sejauh mana dapat
ditentukan oleh akal manusia.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="background: #FDE4D0; border-top: none; border: solid #F79646 1.0pt; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.65pt;" valign="top" width="36"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: blue;"><b><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast;">9</span></b></span></div>
</td>
<td style="background: #FDE4D0; border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.5pt;" valign="top" width="111"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64;">
<span style="color: blue;"><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;">Hamzah</span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-weight: bold;"> </span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;">Yacub</span></span></div>
</td>
<td style="background: #FDE4D0; border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.0pt;" valign="top" width="153"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: blue;"><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">dalam <i style="mso-bidi-font-style: normal;">Etika
Profesi Hukum </i>(2006)</span></span></div>
</td>
<td style="background: #FDE4D0; border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 290.2pt;" valign="top" width="387"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: blue;"><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Etika</span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> adalah ilmu yang menyelidiki mana yang baik dan mana yang buruk dan
memperlihatkan amal perbuatan manusia sejauh yang dapat diketahui oleh akal
pikiran.</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border-top: none; border: solid #F79646 1.0pt; mso-border-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.65pt;" valign="top" width="36"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 132; text-align: center;">
<b><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast;">10</span></b><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast;"></span></div>
</td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.5pt;" valign="top" width="111"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 128;">
<span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">Katsoff</span></div>
</td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.0pt;" valign="top" width="153"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 128; text-align: center;">
<span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">-</span></div>
</td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 290.2pt;" valign="top" width="387"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 128; text-align: justify;">
<span class="t"><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">E</span></span><span class="t"><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">tika sebenarnya
lebih banyak bersangkutan dengan </span><span id="t6_6">prinsip-prinsip dasar
pembenaran dalam hubungan tingkah laku manusia.</span></span><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="background: #FDE4D0; border-top: none; border: solid #F79646 1.0pt; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.65pt;" valign="top" width="36"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: blue;"><b><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast;">11</span></b></span></div>
</td>
<td style="background: #FDE4D0; border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.5pt;" valign="top" width="111"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64;">
<span style="color: blue;"><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Riady</span></span></div>
</td>
<td style="background: #FDE4D0; border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.0pt;" valign="top" width="153"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: blue;"><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-style: italic;">dalam<i> </i></span><i><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Filsafat
Kuno dan Manajemen Modern</span></i><i><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";"> </span></i><i><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span></i><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">(2008:189)</span></span></div>
</td>
<td style="background: #FDE4D0; border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 290.2pt;" valign="top" width="387"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-yfti-cnfc: 64; text-align: justify; text-autospace: none;">
<span style="color: blue;"><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Menjelaskan</span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";"> </span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">bahwa etika dalam bahasa Latin
diartikan sebagai <i>Moralis </i>yang berasal dari kata</span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";"> </span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Mores dengan makna adat-istiadat yang
realistis bukan teoritis.</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border-top: none; border: solid #F79646 1.0pt; mso-border-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.65pt;" valign="top" width="36"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 132; text-align: center;">
<span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast;">1<b>2</b></span></div>
</td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.5pt;" valign="top" width="111"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 128;">
<span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;">Soergarda
Poerbakawatja</span></div>
</td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.0pt;" valign="top" width="153"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 128; text-align: center;">
<span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">dalam <i style="mso-bidi-font-style: normal;">Etika
Profesi Hukum </i>(2006)</span></div>
</td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 290.2pt;" valign="top" width="387"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 128; text-align: justify;">
<span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">E</span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">tika ialah filsafat mengenai nilai,
kesusilaan, tentang baik dan buruk, kecuali etika mempelajari nilai-nilai, ia
juga merupakan pengetahuan mengenai nilai-nilai itu sendiri.</span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="background: #FDE4D0; border-top: none; border: solid #F79646 1.0pt; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.65pt;" valign="top" width="36"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 68; text-align: center;">
<span style="color: blue;"><b><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast;">1</span></b><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast;">3</span></span></div>
</td>
<td style="background: #FDE4D0; border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.5pt;" valign="top" width="111"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64;">
<span style="color: blue;"><span class="t"><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Sumaryono</span></span></span></div>
</td>
<td style="background: #FDE4D0; border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 115.0pt;" valign="top" width="153"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: blue;"><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">1995</span></span></div>
</td>
<td style="background: #FDE4D0; border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-background-themecolor: accent6; mso-background-themetint: 63; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 290.2pt;" valign="top" width="387"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: blue;"><span class="t"><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">E</span></span><span class="t"><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">tika </span><span id="ta_6">berasal da</span></span><span class="t"><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">r</span></span><span class="t"><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">i istilah Yunani </span><i style="mso-bidi-font-style: normal;"><span id="tb_6">ethos</span></i> </span><span id="tc_6">yang mempunyai arti adat-istiadat </span><span id="td_6">atau
kebiasaan yang baik. Bertolak dari pengertian tersebut, etika berkembang </span><span id="te_6">menjadi stud</span><span class="t"><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">y</span></span><span class="t"><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"> tentang
kebiasaan manusia berdasarkan kesepakatan menurut ruang </span><span id="tf_6">dan
waktu yang berbeda, yang menggambarkan perangai manusia dalam </span><span id="tg_6">kehidupan manusia pada umumnya. Selain itu, etika juga berkembang
menjadi </span><span id="th_6">stud</span></span><span class="t"><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">y</span></span><span class="t"><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%;"> tentang
kebenaran dan ketidakbenaran berdasarkan kodrat manusia yang </span><span id="ti_6">diwujudkan melalui kehendak manusia.</span></span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="border-top: none; border: solid #F79646 1.0pt; mso-border-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.65pt;" valign="top" width="36"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 132; text-align: center;">
<span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast;">1<b>4</b></span></div>
</td>
<td style="border-bottom: solid #F79646 1.0pt; border-left: none; border-right: solid #F79646 1.0pt; border-top: none; mso-border-bottom-themecolor: accent6; mso-border-left-alt: solid #F79646 1.0pt; mso-border-left-themecolor: accent6; mso-border-right-themecolor: accent6; mso-border-top-alt: solid #F79646 1.0pt; mso-border-top-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.5pt;" valign="top" width="111"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 128;">
<span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">Suseno</span></div>
</td>
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<span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">1987</span></div>
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<span class="t"><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">E</span></span><span class="t"><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">tika adalah suatu
ilmu yang membahas tentang </span><span id="t2_6">bagaimana dan mengapa kita
mengikuti suatu ajaran moral tertentu atau </span><span id="t3_6">bagaimana
kita harus mengambil sikap yang bertanggung jawab berhadapan </span><span id="t4_6">dengan </span></span><span class="t"><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">ber</span></span><span class="t"><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">bagai
ajaran moral</span></span><span class="t"><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">.</span></span><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;"></span></div>
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<span style="color: blue;"><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: major-fareast;">1<b>5</b></span></span></div>
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<span style="color: blue;"><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;">WJS.
Poerwadarminta</span></span></div>
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<span style="color: blue;"><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">dalam <i style="mso-bidi-font-style: normal;">Etika
Profesi Hukum </i>(2006)</span></span></div>
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<span style="color: blue;"><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%;">Etika adalah ilmu
pengetahuan mengenai asas-asas akhlak (moral).</span></span></div>
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diantaranya :</span></div>
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<b><span lang="EN-US" style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">No</span></b></div>
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<b><span lang="EN-US" style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">Nama</span></b></div>
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<b><span lang="EN-US" style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">Tahun</span></b></div>
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<b><span lang="EN-US" style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">Keterangan</span></b></div>
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<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 68; text-align: center;">
<b><span lang="EN-US" style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">1</span></b></div>
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<td style="background: #D8D8D8; border: none; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64;">
<span style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Edward Bok</span><span lang="EN-US" style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<span lang="EN-US" style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">-</span></div>
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<span lang="EN-US" style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">E</span><span style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%;">go dan kesombongan
sebenarnya adalah <span style="mso-bidi-font-weight: bold;">“bunga api surgawi”</span>
yang ditanamkan dalam diri manusia. Setiap manusia merupakan pribadi yang
unik dan t</span><span lang="EN-US" style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">e</span><span style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%;">rsendiri, dan dorongan yang paling kuat dalam setiap orang adalah
untuk menjaga individualitas ini, membela sesuatu yang penting ini terhadap
semua musuhnya.</span></div>
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<tr style="mso-yfti-irow: 1;">
<td style="background: #F79646; border: none; mso-background-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" valign="top" width="36">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 4; text-align: center;">
<span style="color: white;"><b><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12pt; line-height: 150%;">2</span></b></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="color: white;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12pt; line-height: 150%;">Farid Poniman,
Indrawan Nugroho dan Jamil Azzaini</span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="color: white;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12pt; line-height: 150%;">dalam buku <i style="mso-bidi-font-style: normal;">Kubik Leadership </i>(2007:282)</span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 290.6pt;" valign="top" width="387">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: white;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12pt; line-height: 150%;">Egois adalah orang yang hanya memikirkan diri sendiri. Dia tidak
peduli pada nasib orang lain. Kecerdasan emosionalnya rendah. Dia tidak
disenangi banyak orang. Bila berbicara ia tak peduli dengan perasaan orang
lain. Bila ada pembagian sesuatu ia mementingkan dirinya sendiri. Ia tak
pernah berpikir bahwa perbuatannya menyebabkan banyak orang yang dirugikan.</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="background: #F79646; border: none; mso-background-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" valign="top" width="36">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 68; text-align: center;">
<b><span lang="EN-US" style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">3</span></b></div>
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<td style="background: #D8D8D8; border: none; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64;">
<span lang="EN-US" style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">Giulio
Clement Scotti</span></div>
</td>
<td style="background: #D8D8D8; border: none; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: center;">
<span lang="EN-US" style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">dalam <i style="mso-bidi-font-style: normal;">satire
La Monarchic des Solipses</i></span></div>
</td>
<td style="background: #D8D8D8; border: none; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0cm 5.4pt 0cm 5.4pt; width: 290.6pt;" valign="top" width="387">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span lang="EN-US" style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">Giulio Clement Scotti melukiskan egois dilihat dari
masyarakat/orang-orang yang mencari dirinya sendiri.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="background: #F79646; border: none; mso-background-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" valign="top" width="36">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 4; text-align: center;">
<span style="color: white;"><b><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12pt; line-height: 150%;">4</span></b></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="color: white;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12pt; line-height: 150%;">Hobbes</span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="color: white;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12pt; line-height: 150%;">-</span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 290.6pt;" valign="top" width="387">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: white;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12pt; line-height: 150%;">Hobbes membentangkan pandangan mengenai hakikat manusia. Baginya egois
adalah tiap individu tidak dapat tidak mencari kepentingannya sendiri.</span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="background: #F79646; border: none; mso-background-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" valign="top" width="36">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 68; text-align: center;">
<b><span lang="EN-US" style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">5</span></b></div>
</td>
<td style="background: #D8D8D8; border: none; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64;">
<span lang="EN-US" style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">Iskandar
Putong</span></div>
</td>
<td style="background: #D8D8D8; border: none; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: center;">
<span lang="EN-US" style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">dalam buku <i style="mso-bidi-font-style: normal;">Teori Ekonomi Mikro : Konvensional dan Syariah </i>(2015:23)</span></div>
</td>
<td style="background: #D8D8D8; border: none; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0cm 5.4pt 0cm 5.4pt; width: 290.6pt;" valign="top" width="387">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span lang="EN-US" style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">Egois adalah sikap yang mementingkan diri sendiri
dengan mengorbankan atau tidak peduli dengan orang lain.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="background: #F79646; border: none; mso-background-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" valign="top" width="36">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 4; text-align: center;">
<span style="color: white;"><b><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12pt; line-height: 150%;">6</span></b></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="color: white;"><span style="font-family: "Candara","sans-serif"; font-size: 12pt; line-height: 150%;">Jenny Teichman</span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12pt; line-height: 150%;"></span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="color: white;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12pt; line-height: 150%;">dalam buku <i style="mso-bidi-font-style: normal;">Etika Sosial</i>
(1998:7)</span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 290.6pt;" valign="top" width="387">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: white;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12pt; line-height: 150%;">Egoisme dapat dirumuskan baik dalam arti praktis maupun dalam arti
teoritis. Egoisme praktis merupakan perilaku yang diwarnai cinta diri yang
sistematik. Egoisme teoritis merupakan teori yang mendasarkan moralitas pada
kepentingan diri. </span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="background: #F79646; border: none; mso-background-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" valign="top" width="36">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 68; text-align: center;">
<b><span lang="EN-US" style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">7</span></b></div>
</td>
<td style="background: #D8D8D8; border: none; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64;">
<span lang="EN-US" style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">Kamus
Besar Bahasa Indonesia (KBBI)</span></div>
</td>
<td style="background: #D8D8D8; border: none; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: center;">
<span lang="EN-US" style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">-</span></div>
</td>
<td style="background: #D8D8D8; border: none; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0cm 5.4pt 0cm 5.4pt; width: 290.6pt;" valign="top" width="387">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: justify;">
<span lang="EN-US" style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">Egoisme adalah </span><span style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%;">tingkah laku
yang didasarkan atas dorongan untuk keuntungan diri sendiri daripada untuk
kesejahteraan orang lain</span><span lang="EN-US" style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
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<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 4; text-align: center;">
<span style="color: white;"><b><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12pt; line-height: 150%;">8</span></b></span></div>
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<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
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<span style="color: white;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12pt; line-height: 150%;">Max Stirner</span></span></div>
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<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="color: white;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12pt; line-height: 150%;">-</span></span></div>
</td>
<td style="border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 290.6pt;" valign="top" width="387">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: white;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12pt; line-height: 150%;">Max Stirner memandang Egoisme sebagai tujuan hidup. </span></span></div>
</td>
</tr>
<tr style="height: 4.0cm; mso-yfti-irow: 8;">
<td style="background: #F79646; border: none; height: 4.0cm; mso-background-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" valign="top" width="36">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 68; text-align: center;">
<b><span lang="EN-US" style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">9</span></b></div>
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<td style="background: #D8D8D8; border: none; height: 4.0cm; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64;">
<span style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%;">Rachels</span><span lang="EN-US" style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;"></span></div>
</td>
<td style="background: #D8D8D8; border: none; height: 4.0cm; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 64; text-align: center;">
<span style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%;">2004</span><span lang="EN-US" style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;"></span></div>
</td>
<td style="background: #D8D8D8; border: none; height: 4.0cm; mso-background-themecolor: background1; mso-background-themeshade: 216; padding: 0cm 5.4pt 0cm 5.4pt; width: 290.6pt;" valign="top" width="387">
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<span lang="EN-US" style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">M</span><span style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%;">emperkenalkan dua konsep
yang berhubungan dengan egoisme. Pertama, Egosime Psikologis, adalah suatu
teori yang menjelaskan bahwa semua tindakan manusia dimotivasi oleh
kepentingan berkutat diri (Self Servis). Kedua, Egosime Etis, adalah tindakan
yang dilandasi oleh kepentingan diri sendiri (Self-Interest).</span><span lang="EN-US" style="color: blue; font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;"></span></div>
</td>
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<tr style="mso-yfti-irow: 9; mso-yfti-lastrow: yes;">
<td style="background: #F79646; border-bottom: solid windowtext 2.25pt; border: none; mso-background-themecolor: accent6; padding: 0cm 5.4pt 0cm 5.4pt; width: 26.7pt;" valign="top" width="36">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-yfti-cnfc: 4; text-align: center;">
<span style="color: white;"><b><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12pt; line-height: 150%;">10</span></b></span></div>
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<td style="border-bottom: solid windowtext 2.25pt; border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.1pt;" valign="top" width="123">
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<span style="color: white;"><span style="font-family: "Candara","sans-serif"; font-size: 12pt; line-height: 150%;">Sigmund Freud, Ahli ilmu psikologi</span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12pt; line-height: 150%;"></span></span></div>
</td>
<td style="border-bottom: solid windowtext 2.25pt; border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 106.3pt;" valign="top" width="142">
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<span style="color: white;"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12pt; line-height: 150%;">-</span></span></div>
</td>
<td style="border-bottom: solid windowtext 2.25pt; border: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 290.6pt;" valign="top" width="387">
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<span style="color: white;"><span style="font-family: "Candara","sans-serif"; font-size: 12pt; line-height: 150%;">Ada beberapa hal yang harus
dimengerti, dalam ilmu psikologi seseorang memiliki 3 struktur jiwa. yaitu
sebagai id, ego dan superego.</span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12pt; line-height: 150%;"></span></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: white;"><span lang="EN-US" style="line-height: 150%;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Candara","sans-serif"; font-size: 12pt; line-height: 150%;">Id merupakan komponen
kepribadian manusia yang sudah ada sejak lahir. Menurut Freud, id merupakan
komponen utama kepribadian yang mendapatkan dorongan dari prinsip kesenangan,
untuk memperoleh kepuasan segera dari semua keinginan, dan kebutuhan. Apabila
kebutuhan ini tidak terpuaskan, maka manusia tersebut akan menjadi cemas dan
tegang. Ex : rasa lapar atau haus yang harus segera terpuaskan dengan makan
atau minum.</span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12pt; line-height: 150%;"></span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: white;"><span lang="EN-US" style="line-height: 150%;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Candara","sans-serif"; font-size: 12pt; line-height: 150%;">Ego merupakan komponen
kepribadian yang memiliki tanggungjawab dalam menangani perilaku naluriah
dengan realitas. Ego ini muncul menangani dorongan id dengan cara yang dapat
diterima oleh lingkungan masyarakat, dimana ego akan bekerja karena adanya
prinsip realitas. Dengan adanya ego, id akan dipuaskan dengan adanya proses
dengan waktu dan tempat yang tepat</span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12pt; line-height: 150%;">.</span></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: white;"><span lang="EN-US" style="line-height: 150%;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12pt; line-height: 150%;">Superego menjadi aspek kepribadian yang menampung semua standar
internalisasi moral dan cita-cita yang selama ini kita dapat dari masyarakat
dan keluarga. Dari superego kita dapat mendapat pedoman dalam membuat
penilaian, dimana ada dua system dari superego yaitu ideal dan hati nurani.</span></span></div>
</td>
</tr>
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/* Style Definitions */
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{mso-style-name:"Table Normal";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-noshow:yes;
mso-style-priority:99;
mso-style-qformat:yes;
mso-style-parent:"";
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mso-para-margin-top:0cm;
mso-para-margin-right:0cm;
mso-para-margin-bottom:10.0pt;
mso-para-margin-left:0cm;
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mso-pagination:widow-orphan;
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mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-fareast-language:EN-US;}
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mso-tstyle-rowband-size:1;
mso-tstyle-colband-size:1;
mso-style-priority:64;
mso-style-unhide:no;
border-top:solid windowtext 2.25pt;
border-left:none;
border-bottom:solid windowtext 2.25pt;
border-right:none;
mso-padding-alt:0cm 5.4pt 0cm 5.4pt;
mso-para-margin:0cm;
mso-para-margin-bottom:.0001pt;
mso-pagination:widow-orphan;
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font-family:"Calibri","sans-serif";
mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;
mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin;
mso-fareast-language:EN-US;}
table.MsoTableMediumShading2Accent6FirstRow
{mso-style-name:"Medium Shading 2 - Accent 6";
mso-table-condition:first-row;
mso-style-priority:64;
mso-style-unhide:no;
mso-tstyle-shading:#F79646;
mso-tstyle-shading-themecolor:accent6;
mso-tstyle-border-top:2.25pt solid windowtext;
mso-tstyle-border-left:cell-none;
mso-tstyle-border-bottom:2.25pt solid windowtext;
mso-tstyle-border-right:cell-none;
mso-tstyle-border-insideh:cell-none;
mso-tstyle-border-insidev:cell-none;
mso-para-margin-top:0cm;
mso-para-margin-bottom:0cm;
mso-para-margin-bottom:.0001pt;
line-height:normal;
color:white;
mso-themecolor:background1;
mso-ansi-font-weight:bold;
mso-bidi-font-weight:bold;}
table.MsoTableMediumShading2Accent6LastRow
{mso-style-name:"Medium Shading 2 - Accent 6";
mso-table-condition:last-row;
mso-style-priority:64;
mso-style-unhide:no;
mso-tstyle-shading:white;
mso-tstyle-shading-themecolor:background1;
mso-tstyle-border-top:2.25pt double windowtext;
mso-tstyle-border-left:cell-none;
mso-tstyle-border-bottom:2.25pt solid windowtext;
mso-tstyle-border-right:cell-none;
mso-tstyle-border-insideh:cell-none;
mso-tstyle-border-insidev:cell-none;
mso-para-margin-top:0cm;
mso-para-margin-bottom:0cm;
mso-para-margin-bottom:.0001pt;
line-height:normal;
color:windowtext;}
table.MsoTableMediumShading2Accent6FirstCol
{mso-style-name:"Medium Shading 2 - Accent 6";
mso-table-condition:first-column;
mso-style-priority:64;
mso-style-unhide:no;
mso-tstyle-shading:#F79646;
mso-tstyle-shading-themecolor:accent6;
mso-tstyle-border-top:cell-none;
mso-tstyle-border-left:cell-none;
mso-tstyle-border-bottom:2.25pt solid windowtext;
mso-tstyle-border-right:cell-none;
mso-tstyle-border-insideh:cell-none;
mso-tstyle-border-insidev:cell-none;
color:white;
mso-themecolor:background1;
mso-ansi-font-weight:bold;
mso-bidi-font-weight:bold;}
table.MsoTableMediumShading2Accent6LastCol
{mso-style-name:"Medium Shading 2 - Accent 6";
mso-table-condition:last-column;
mso-style-priority:64;
mso-style-unhide:no;
mso-tstyle-shading:#F79646;
mso-tstyle-shading-themecolor:accent6;
mso-tstyle-border-left:cell-none;
mso-tstyle-border-right:cell-none;
mso-tstyle-border-insideh:cell-none;
mso-tstyle-border-insidev:cell-none;
color:white;
mso-themecolor:background1;
mso-ansi-font-weight:bold;
mso-bidi-font-weight:bold;}
table.MsoTableMediumShading2Accent6OddColumn
{mso-style-name:"Medium Shading 2 - Accent 6";
mso-table-condition:odd-column;
mso-style-priority:64;
mso-style-unhide:no;
mso-tstyle-shading:#D8D8D8;
mso-tstyle-shading-themecolor:background1;
mso-tstyle-shading-themeshade:216;
mso-tstyle-border-left:cell-none;
mso-tstyle-border-right:cell-none;
mso-tstyle-border-insideh:cell-none;
mso-tstyle-border-insidev:cell-none;}
table.MsoTableMediumShading2Accent6OddRow
{mso-style-name:"Medium Shading 2 - Accent 6";
mso-table-condition:odd-row;
mso-style-priority:64;
mso-style-unhide:no;
mso-tstyle-shading:#D8D8D8;
mso-tstyle-shading-themecolor:background1;
mso-tstyle-shading-themeshade:216;}
table.MsoTableMediumShading2Accent6NECell
{mso-style-name:"Medium Shading 2 - Accent 6";
mso-table-condition:ne-cell;
mso-style-priority:64;
mso-style-unhide:no;
mso-tstyle-border-top:2.25pt solid windowtext;
mso-tstyle-border-left:cell-none;
mso-tstyle-border-bottom:2.25pt solid windowtext;
mso-tstyle-border-right:cell-none;
mso-tstyle-border-insideh:cell-none;
mso-tstyle-border-insidev:cell-none;}
table.MsoTableMediumShading2Accent6NWCell
{mso-style-name:"Medium Shading 2 - Accent 6";
mso-table-condition:nw-cell;
mso-style-priority:64;
mso-style-unhide:no;
mso-tstyle-border-top:2.25pt solid windowtext;
mso-tstyle-border-left:cell-none;
mso-tstyle-border-bottom:2.25pt solid windowtext;
mso-tstyle-border-right:cell-none;
mso-tstyle-border-insideh:cell-none;
mso-tstyle-border-insidev:cell-none;
color:white;
mso-themecolor:background1;}
</style>
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<w:WordDocument>
<w:View>Normal</w:View>
<w:Zoom>0</w:Zoom>
<w:TrackMoves/>
<w:TrackFormatting/>
<w:PunctuationKerning/>
<w:ValidateAgainstSchemas/>
<w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid>
<w:IgnoreMixedContent>false</w:IgnoreMixedContent>
<w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText>
<w:DoNotPromoteQF/>
<w:LidThemeOther>IN</w:LidThemeOther>
<w:LidThemeAsian>X-NONE</w:LidThemeAsian>
<w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript>
<w:Compatibility>
<w:BreakWrappedTables/>
<w:SnapToGridInCell/>
<w:WrapTextWithPunct/>
<w:UseAsianBreakRules/>
<w:DontGrowAutofit/>
<w:SplitPgBreakAndParaMark/>
<w:DontVertAlignCellWithSp/>
<w:DontBreakConstrainedForcedTables/>
<w:DontVertAlignInTxbx/>
<w:Word11KerningPairs/>
<w:CachedColBalance/>
</w:Compatibility>
<w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel>
<m:mathPr>
<m:mathFont m:val="Cambria Math"/>
<m:brkBin m:val="before"/>
<m:brkBinSub m:val="--"/>
<m:smallFrac m:val="off"/>
<m:dispDef/>
<m:lMargin m:val="0"/>
<m:rMargin m:val="0"/>
<m:defJc m:val="centerGroup"/>
<m:wrapIndent m:val="1440"/>
<m:intLim m:val="subSup"/>
<m:naryLim m:val="undOvr"/>
</m:mathPr></w:WordDocument>
</xml><![endif]--><!--[if gte mso 9]><xml>
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<span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Teori Utilitarisme </span><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div style="text-align: justify;">
<span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Utilitarisme berasal dari kata Latin utilis yang
berarti bermanfaat´. Menurut teori ini, <span style="letter-spacing: -.75pt;">suatu
perbuatan adalah baik jika membawa manfaat, tapi menfaat itu harus menyangkut </span> bukan
saja satu dua orang melainkan masyarakat sebagai keseluruhan. Menurut suatu perumusan
terkenal, dalam rangka pemikiran utilitarisme (utilitarianism) kriteria untuk
menentukan baik buruknya suatu perbuatan adalah </span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-spacerun: yes;"> </span></span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">the greatest happiness of the greatest <span style="letter-spacing: -.75pt;">number </span>, kebahagiaan terbesar dari
jumlah orang terbesar. </span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-spacerun: yes;"> </span></span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Terlepas dari daya tariknya, teori utilitarianisme juga mempunyai
kelemahan, antara lain:</span><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; letter-spacing: -.75pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; letter-spacing: -.75pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a) Manfaat
merupakan konsep yang kompleks sehingga penggunaannya sering menimbulkan
kesulitan. Masalah konsep manfaat ini dapat mencakup persepsi dari </span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">manfaat itu sendiri yang berbeda-beda bagi tiap orang
dan tidak semua manfaat yang dinilai dapat dikuantifikasi yang berujung pada
persoalan pengukuran manfaat itu sendiri. </span><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-size: 11.0pt;"></span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div style="text-align: justify;">
<br /></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;">
<br /></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;">
<span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b) Utilitarianisme tidak mempertimbangkan
nilai suatu tindakan itu sendiri, dan hanya memperhatikan akibat dari tindakan
itu. Dalam hal ini utilitarianisme dianggap <span style="letter-spacing: -.75pt;">tidak
memfokuskan pemberian nilai moral dari suatu tindakan, melainkan hanya </span>terfokus
aspek nilai konsekuensi yang ditimbulkan dari tindakan tersebut. Sehingga dapat
dikatakan bahwa utilitarianisme tidak mempertimbangkan motivasi seseorang
melakukan suatu tindakan. </span><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></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;">
<span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br /></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;">
<span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c) Kesulitan untuk menentukan
prioritas dari kriteria etika utilitarianisme itu sendiri, <span style="letter-spacing: -.75pt;">apakah lebih mementingkan perolehan manfaat
terbanyak bagi sejumlah orang atau </span> jumlah terbanyak dari
orang-orang yang memperoleh manfaat itu walaupun manfaatnya lebih kecil. </span><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></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;">
<span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br /></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;">
<span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d) Utilitarianisme hanya
menguntungkan mayoritas. Dalam hal ini suatu tindakan <span style="letter-spacing: -.75pt;">dapat dibenarkan secara moral sejauh tindakan tersebut menguntungkan
sebagian </span> besar orang, walaupun mungkin merugikan sekelompok
minoritas. Dengan demikian, utilitarianisme dapat dikatakan membenarkan
ketidakadilan, yaitu bagi kelompok yang tidak memperoleh manfaat. </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;">
<br /></div>
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</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;">
</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;">
</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;">
</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;">
</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;">
<span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Teori Deontologi </span><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></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;">
<span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Deontologi sendiri lebih melepaskan sama sekali
moralitas dari konsekuensi perbuatan. Aliran besar pemikiran etika kedua
adalah deontologi. Tokoh besar aliran ini adalah Immanuel Kant (1724-1804)
(Ludigdo, 2007), sehingga disebut juga sebagai Kantianisme. ´Deontologi´ (
Deontology) berasal dari kata dalam Bahasa Yunani yaitu : deon yang artinya
adalah kewajiban. Dalam suatu perbuatan pasti ada konsekuensinya, dalam hal ini
konsekuensi perbuatan tidak boleh menjadi pertimbangan. Perbuatan <span style="letter-spacing: -.75pt;">menjadi baik bukan dilihat dari hasilnya
melainkan karena perbuatan tersebut wajib </span>dilakukan. Deontologi
menekankan perbuatan tidak dihalalkan karena tujuannya. Tujuan yang baik tidak
menjadi perbuatan itu juga baik. </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;">
<br /></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;">
</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;">
</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;">
</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;">
<span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. Teori Hak</span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></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;">
<span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam pemikiran moral dewasa ini barangkali teori hak ini adalah pendekatan</span><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> yang paling banyak dipakai untuk mengevaluasi
baik buruknya suatu perbuatan</span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">atau perilaku. <span style="letter-spacing: -.75pt;">Sebetulnya
teori hak merupakan suatu aspek dari teori deontologi, karena hak berkaitan
dengan kewajiban. Maka, teori hak pun cocok diterapkan dengan suasana
demokratis. Dalam arti, semua manusia dari berbagai lapisan kehidupan harus
mendapat perlakuan yang sama. Seperti yang diungkapkan Immanuel Kant, bahwa
manusia meruapakan suatu </span>tujuan pada dirirnya (an end in itself). Karena
itu manusia harus selalu dihormati sebagai <span style="letter-spacing: -.75pt;">suatu
tujuan sendiri dan tidak pernah boleh diperlakukan semata-mata sebagai sarana </span>demi
tercapainya suatu tujuan lain (Bertens, 2000). </span><span lang="EN-US" style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "candara" , "sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4. Teori Keutamaan </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; text-indent: .55pt;">
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keutamaan (virtue) yang memandang sikap atau akhlak seseorang. Dalam etika
dewasa ini terdapat minat khusus untuk teori keutamaan sebagai reaksi atas
teori-teori etika sebelumnya yang terlalu berat sebelah dalam <span style="letter-spacing: -.75pt;">mengukur perbuatan dengan prinsip atau norma. Keutamaan
bisa didefinisikan sebagai </span> berikut : disposisi watak yang telah
diperoleh seseorang dan memungkinkan dia untuk bertingkah laku baik
secara moral, misalnya : Kebijaksanaan, Keadilan, Kerendahan hati, <span style="letter-spacing: -.75pt;">Suka bekerja keras. </span></span></div>
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<br /></div>
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<br />Anonymoushttp://www.blogger.com/profile/13165168688937906269noreply@blogger.com0tag:blogger.com,1999:blog-2806204010109548070.post-26891219433715109302015-10-11T19:30:00.000+07:002016-01-12T01:48:59.375+07:00Cerpen Pelanggaran Etika Oleh Seorang Auditor (Chapter 1)<!--[if gte mso 9]><xml>
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<br />
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">Pagi hari yang cerah, sinar
matahari yang jatuh diatap rumah dan terasa menerobos kain gorden, memantulkan
cahaya yang memaksa untuk membuka mata ini. Sesaat setelah terbangun dari
tidurku yang lelap, aku membuka gorden dan terduduk memperhatikan aktivitas
yang mulai dilakukan masyarakarat sekitar rumahku dari jendela kamar.
Pemandangan diluar sana nampaknya tak berubah. Masih seperti hari-hari kemarin.
Banyak yang lalu lalang melewati depan rumahku, tujuannya mungkin untuk
berangkat ke sekolah, kuliah dan kerja. Ada pula yang berolahraga dengan
menggunakan sepeda atau hanya sekedar lari untuk menghirup udara segar di pagi
hari. Tidak ada yang berubah. Langit diatas sana masih langit yang sama. Pagi
itu seperti biasanya, tidak ada yang istimewa. Tadinya aku ingin memutuskan
untuk melanjutkan mimpiku yang terputus namun kenyataanya berkata lain. </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“tok….tok…tok…” Ayah berusaha
mengetok pintu kamarku dengan kencang dan berusaha untuk membangunkanku.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Deeeeeeeeeee, banguuuuuuuuun,
udah pagi, sarapan dulu.”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Iyaaaaaaa yah.” </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">Aku pun bergegas ke kamar mandi
untuk mencuci muka dan gosok gigi terlebih dahulu kemudian keluar kamar, turun
ke bawah karena kebetulan kamarku berada di lantai 2. Ku temui ayah, ibu, kakak
dan adik ku telah duduk di meja makan dan menyantap sarapan dengan nikmatnya.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Deee, kebiasaan deh harus di
panggil dulu baru turun dari kamar.” celetuk Putra yang </span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">merupakan kaka ku.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Ayah yang terlalu rajin
manggil ke kamar nyuruh sarapan tiap pagi, kebetulan aja aku selalu turun
sesaat ayah mengetok pintu kamar.” Jawabku dengan santai dan memberi senyum
bidadari yang membuat Damar tak senang melihatnya.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Ka, hari ini masih ga
kemana-mana? Anterin aku lagi dong, aku ada kelas pagi nih.” Sambar Ayana
disela-sela menikmati sarapannya.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Es krim ya na, hahaha”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">Aku memiliki Ayah yang telah
bekerja di perusahaan swasta yang bergerak dibidang Otomotif, Ibu yang setia
menunggu suami dan anak-anaknya dirumah. Iya ibuku adalah seorang ibu rumah
tangga yang tangguh. Kaka ku Arestha Putra Khansa yang hanya berjarak 3 tahun
lebih tua tentunya dariku telah bekerja sebagai illustrator di salah satu
percetakan buku terkenal di Jakarta. Dan aku memiliki adik yang cantik namun
manja kini masih menjadi mahasiswa tingkat 2 di sebuah Universitas Negeri yaitu
Syifa Ayana Khansa. Aku sendiri adalah Dera Khansa Rora yang merupakan anak ke
dua dari tiga bersaudara. Aku baru saja keluar dari perusahaan lama ku karena
masa kontrak kerjaku telah habis. Kini aku pun sedang berusaha mencari
pekerjaan baru dengan mengirim CV ke berbagai perusaaan yang sesuai dengan
passion-ku. Karena di perusahaan lama aku merasa apa yang aku kerjakan tidak
sesuai dengan bidang yang aku pelajari selama mengenyam bangku sekolah dan
perkuliahan. Aku sedang berusaha melamar untuk menjadi auditor karena menjadi
auditor merupakan cita-cita ku setelah aku mengenal mata kuliah pemeriksaan
akuntansi. Saat SMA aku memilih untuk masuk jurusan IPS dan saat kuliah pun aku
melanjutkan untuk memilih jurusan Akuntansi. Untuk itu aku ingin sekali ilmu
yang telah aku pelajari dulu kini aku terapkan dalam pekerjaan dan hidupku.
Kegiatanku saat ini sambil menunggu panggilan kerja yaitu terkadang menjadi
tukang ojek untuk mengantar Ayana ke kampus karena kata Ayana “kalo diantar
sama kaka kan jadi lebih irit ongkosnya hahaha” berhubung kampus Ayana itu jauh
tak ku biarkan Ayana sesuka hatinya meminta aku mengantarnya ke kampus begitu
saja, aku sering minta di traktir es krim olehnya, Ayana pun mengiyakan-nya
selama dalam tahap yang wajar hahaha kita adik kakak yang merupakan simbiosis
mutualisme. Selain mengantar Ayana kegiatan ku saat ini hanya sekedar membantu
ibu dirumah dan menikmati hari-hari ku yang libur ini untuk “Me Time” atau
sekedar bertemu dengan sahabat-sahabat ku.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Masih belum ada panggilan
juga, De?” Tanya Putra kepada ku.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Belum Ka, masih belum
rejekinya mungkin.”</span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Yang aku ceritain ke kamu
waktu itu, udah kamu kirim belum CV-nya?”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Udah ka, aku udah ngirim CV ke
berbagai perusahaan termasuk perusahaan yang waktu itu kaka certain.”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Yaudah berdoa aja De semoga
ada panggilan secepatnya ya.”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Aamiiin ka, aku juga udah
mulai bosan dirumah terus hehehe.”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Ayah bareng aku ga hari ini
atau mau pake gojek lagi biar langsung ke kantor?” Tanya Putra ke Ayah.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Bareng kamu aja, ayah mau
lanjut naik busway aja nanti, pegel kalo naik gojek. Ayo ka berangkat nanti
ayah telat.”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Bu, De, Na, kaka berangkat
dulu ya sama ayah.” Pamit Putra ke Ibu, aku dan Ayana.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Hati-hati ka bawa motornya,
Ayah pulangnya telepon aja nanti biar dijemput sama Dera di depan.” Jawab ibu.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Iyaaa, Assalamualaikum.” Ucap
Ayah dan Kaka diiringi dengan kepergiaannya menggunakan motor. </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Kaka mandi dulu gih, anterin
aku ke kampus hehehe.” Kata Ayana dengan senyum bidadari andalannya itu.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Masuk jam berapa sih emangnya
na?” Aku menjawab dengan cuek.<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Jam 9 kaka cantik.” </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Telat-telat dikit gapapa kan?”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Mana gapapa? Kalo dosen-nya
udah di dalem kelas aku mana boleh masuk, kuis nih pagi ini.”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Haha yaudah ini masih jam 7
juga sih na, santaaaaaai.” Lagi-lagi aku menjawab dengan santainya.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Ih kaka kan kalo mandi lama,
buru ka mandi dulu sana. Cepetan ih ka mandi.” Ayana menarik tanganku untuk
segera bangun dari tempat duduk ku.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Yaudah iya bentar lagi ya
cantik, ini nasi sarapan tadi belum turun semua ke perut, masih kenyang.”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Enggak ada hubungannya kaka
antara kenyang sama mandi.”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Ada Ayana, kalo kekenyangan
kan jadinya ga bisa gerak banyak, jadi istirahat dulu lah 5 menit lagi.”</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Itu sih kakanya aja yang males
gerak. Masa mau jadi auditor tapi males-malesan kaya gini. Gimana nanti mau
meriksa laporan keuangan punya orang lain kalo males kaya gini, yang ada kaka
yang diperiksa.” Jawab Ayana dengan ketus.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Nah mulai deh bawa-bawa
pekerjaan. Ga di anterin nih.” Jawabku dengan menggodanya.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Kaaaaaaa ih, ayo buruan
mandi.” Tarikan Ayana yang semakin keras memaksaku untuk segera mandi. </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Hahaha iya iya bidadari
keluarga Khansa.” Ledek ku kepadanya.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">Setelah selesai mandi aku pun
mengantarkan adik-ku pergi ke kampusnya. Kami berangkat pukul 07.45 dari rumah.
Karena kampus Ayana yang terbilang cukup jauh dari rumah dan jalanan yang
selalu macet di pagi hari, meski berangkat menggunakan sepeda motor setidaknya
akan menempuh perjalanan selama 1 jam.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Bu, aku antar Ayana ke kampus
dulu ya bu.” Pamitku kepada Ibu.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Bu, Ayana kuliah dulu ya bu,
pinjam putri keduamu untuk mengantarkan ku, hehehe.” Canda Ayana kepada Ibu.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Iya, kalian hati-hati di
jalan.<span style="mso-spacerun: yes;"> </span>Dera bawa motornya jangan
ngebut-ngebut, nanti anak ibu yang bontot takut terus nangis lagi, kasian kalo
nangis ibu belum beliin balon.” Balas ibu untuk candaan Ayana dengan tertawa.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">“Hahaha like mother like
daughter, udah ah aku berangkat dulu, Assalamualaikum.” Diikuti dengan salam-ku
ke tangan ibu, begitu pula dengan Ayana.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<a href="http://astamiact.blogspot.co.id/2015/10/cerpen-pelanggaran-etika-oleh-seorang_31.html" rel="nofollow" target="_blank"><span lang="EN-US" style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-size: 10.0pt;">(To be continued) </span></a></div>
Anonymoushttp://www.blogger.com/profile/13165168688937906269noreply@blogger.com0tag:blogger.com,1999:blog-2806204010109548070.post-27958973841514488342015-06-16T20:12:00.002+07:002015-06-16T20:12:50.028+07:00Economy in brief: New visa policy to see small jump in arrivals<!--[if gte mso 9]><xml>
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manages airports in the eastern part of the country, including Ngurah Rai
International Airport in Bali, expects a new visa exemption policy for 30
countries to cause a slight increase in foreign arrivals this year. <br />
<br />
“We previously forecast an increase of 11 percent in passenger arrivals this
year from around 11 million recorded at all of our airports last year. With the
new policy, we will see an at least 12 percent increase,” AP I corporate
secretary Farid Indra Nugraha told <i>The Jakarta Post </i>on Monday.</span></div>
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According to the Central Statistics Agency (BPS), the number of foreign tourist
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Juanda International Airport in Surabaya, East Java.</span></div>
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President Joko “Jokowi” Widodo signed a presidential regulation on visa
exemptions last week, despite an immigration law stipulating that visa
exemptions may only be made on a reciprocal basis.</span></div>
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The regulation stipulates that only immigration units located at five airports
and four seaports are allowed to issue visa exemptions. The airports are
Soekarno-Hatta International Airport in Tangerang, Banten, Ngurah Rai,
Kualanamu International Airport in Medan, North Sumatra, Hang Nadim
International Airport in Batam, Riau Islands, and Juanda. </span></div>
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Anonymoushttp://www.blogger.com/profile/13165168688937906269noreply@blogger.com0tag:blogger.com,1999:blog-2806204010109548070.post-56619581479513091502015-05-18T16:37:00.003+07:002015-05-18T16:37:21.309+07:00Imports plunge as economy cools <!--[if gte mso 9]><xml>
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month of surplus in April, while the current-account deficit improved in the
first quarter as imports plunged along with the country’s slowing economy.</span></div>
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The country booked a US$454.4 million surplus in April, as imports dipped 22
percent to $12.63 billion during the month from the past year, the Central
Statistics Agency (BPS) reported Friday. </span></div>
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Exports also dropped, albeit at a more moderate level at 8.46 percent to $13.08
billion on a yearly basis, caused by a 45 percent fall in oil and gas exports
to $1.46 billion amid low global oil prices.</span></div>
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Slower imports were seen across some sectors — raw materials, intermediary
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Overseas purchases of vehicles and auto parts also fell steeply by 80.8 percent
to $469.4 million in line with the weak domestic sales of four-wheelers and
two-wheelers.<br />
<br />
Sales of cars and motorcycles, both an indicator of domestic consumption,
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The economy, which is more than 50 percent driven by domestic consumption, saw
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“If economic growth continues to drop, imports will continue to slow down […]
the current account will be manageable,” Bank Indonesia (BI) statistics
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current-account deficit will increase because imports will be first to rise.”</span></div>
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BI reported narrowing the current-account deficit — the nation’s broadest
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rupiah under pressure in the previous year — in the first quarter of this year
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“The improvement in current-account performance was primarily driven by an
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global oil prices and a drop in fuel consumption as a positive impact from the
government’s subsidy reform,” the central bank said in a release on Friday.</span></div>
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It remained “vigilant” over a possibility of risk of a higher current-account
deficit in the future as imports were expected to rise in the lead up to
Lebaran and the time for companies to repatriate dividends and pay out foreign
exchange debts.</span></div>
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<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">But the BPS remained upbeat that the trade surplus
could be maintained despite a seasonal import hike until June, said the deputy
head for distribution and service statistics, Sasmito Hadi Wibowo. Surging
imports would occur as manufacturers prepared for peak consumption around the
Idul Fitri holiday in the country with the world’s largest Muslim population.</span></div>
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“The surplus will likely be sustained as the value of imports will be lower as
producers worldwide engage in a price war, while we may see a rise in the
exportation of manufactured goods in coming months,” Sasmito said.</span></div>
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A price war, according to Sasmito, would come about as a result of tighter
competition in the production of some consumer goods, such as cellular phones
and various electronic items, engaging countries like Vietnam, China and South
Korea.</span></div>
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The weak import data is in line with the slow manufacturing activity measured
earlier this month by HSBC Indonesia’s Purchasing Managers Index (PMI), which
indicates the health of the manufacturing sector.</span></div>
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The index stayed at a low level of 46.7 in April on declining output, with a
decrease in new orders and fewer new purchases by overseas buyers. The report
also highlighted that new orders from overseas buyers dropped at the sharpest
pace in the 49-month survey, with Indonesian firms reporting decreasing demand
from foreign countries.<br />
<br />
Atma Jaya economist A. Prasetyantoko said there was an urgent need for
Indonesia to boost the exportation of more manufactured goods as the commodity
booms seen in the past decade seemed to have ended.</span></div>
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“As commodity prices have tumbled to the level we see now, we cannot rely on
commodity exports to drive economic growth. Manufactured goods must replace the
commodities,” he said.<b> (foy/ind)</b> – </span></div>
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<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://www.thejakartapost.com/news/2015/05/18/imports-plunge-economy-cools.html#sthash.rlnZzdf4.dpuf" rel="nofollow" target="_blank">http://www.thejakartapost.com/news/2015/05/18/imports-plunge-economy-cools.html#sthash.rlnZzdf4.dpuf</a></span></div>
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Anonymoushttp://www.blogger.com/profile/13165168688937906269noreply@blogger.com0tag:blogger.com,1999:blog-2806204010109548070.post-81530034000956261182015-05-18T16:20:00.002+07:002015-05-18T16:21:29.106+07:00Keren! Seniman Ini Bisa Ubah Duit Jadi Tengkorak<!--[if gte mso 9]><xml>
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<div style="text-align: justify;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgsbmmBi0NgmzixtJJpSmhBHwcRgNFHpJV8J_tc_VIX-gkfO7NSop5ReOcA73gMALeE3GU_btqHaZS11Xs95V5yHlJGyK_xfe3RfqWeugcENMj_LIc1rRjNGMtbsOCNGCYkEdW4OW1N-IE/s1600/tugas3.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="221" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgsbmmBi0NgmzixtJJpSmhBHwcRgNFHpJV8J_tc_VIX-gkfO7NSop5ReOcA73gMALeE3GU_btqHaZS11Xs95V5yHlJGyK_xfe3RfqWeugcENMj_LIc1rRjNGMtbsOCNGCYkEdW4OW1N-IE/s400/tugas3.jpg" width="400" /></a><b><span style="font-family: "Candara","sans-serif";">Liputan6.com,
Brooklyn -</span></b><span style="font-family: "Candara","sans-serif";">
Kreativitas dan imajinasi dapat membimbing seseorang menghasilkan karya-karya
luar biasa yang sangat menakjubkan. Bahkan seorang seniman asal Brooklyn, Scott
Campbell dapat mengubah uang kertas menjadi sebuah tengkorak.</span></div>
<div class="separator" style="clear: both; text-align: center;">
</div>
<br />
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<span style="font-family: "Candara","sans-serif";">Dari
segi bisnis, Campbell sebenarnya merupakan seorang seniman yang berprofesi
menggambar tato. Tapi dengan kehebatan bakatnya, Campbell mampu mengubah uang
senilai US$ 11 ribu atau Rp 144,3 juta, menjadi tengkorak tiga dimensi. (kurs:
Rp 13.121/US$).</span><span style="font-family: "Candara","sans-serif";"> </span>Sejauh
ini, Campbell juga telah memproduksi banyak karya seni dari uang. Tapi karya
seni berupa tengkorak ini memberikan dorongan besar baginya untuk mengembangkan
bakatnya di bidang tersebut.</div>
<span style="font-family: "Candara","sans-serif";"></span><br />
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<span style="font-family: "Candara","sans-serif";">Seperti
apa tengkorak tiga dimensi dari uang yang diciptakan Campbell? Berikut ulasan
singkatnya seperti dikutip dari <i><span style="font-family: "Candara","sans-serif";">accounting-degree.org,
inhabitat.com, strictlypaper.com</span></i>, dan sejumlah sumber lain, Jumat
(8/5/2015):</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<b><span style="font-family: "Candara","sans-serif";">Scott
Campbell, seniman tato ternama</span></b><span style="font-family: "Candara","sans-serif";"></span></div>
<div style="text-align: justify;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEirbQo1DuDul6ya1jtTvAHeZcjJS778GQD0X2thuuVICuf7LSyd1FTYO2P26rMAGvCQziVzKeupyBpC3OxvDCJPhUbKiNDXdtEgT1NN6A9lVNj-TS8A2M9nSR091BIMvjQsARjuw1h_T_8/s1600/tugas1.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="177" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEirbQo1DuDul6ya1jtTvAHeZcjJS778GQD0X2thuuVICuf7LSyd1FTYO2P26rMAGvCQziVzKeupyBpC3OxvDCJPhUbKiNDXdtEgT1NN6A9lVNj-TS8A2M9nSR091BIMvjQsARjuw1h_T_8/s320/tugas1.jpg" width="320" /></a><span style="font-family: "Candara","sans-serif";">Campbell
merupakan seniman tato yang lahir di Louisiana, AS pada 1977. Namanya terkenal
di dunia sebagai salah satu pembuat tato paling berbakat di dunia.</span></div>
<div style="text-align: justify;">
<span style="font-family: "Candara","sans-serif";">Profesi
sebagai seniman tato dilakoninya setelah dia lulus dari University of Texas.
Dia terbang ke San Francisco dan memulai karir tato nya tersebut.</span></div>
<div style="text-align: justify;">
<span style="font-family: "Candara","sans-serif";">Kini
dia memiliki dan mengoperasikan Saved Tatto di Brooklyn, sebuah tempat
pembuatan tato paling legendaris dengan klien selebritis ternama. Beberapa
tahun kemudian setelah karirnya di bidang tato berkembang, Campbell mulai
keluar dari seni kulit tersebut dan beralih ke karya-karya inovatif menggunakan
uang kertas.</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<b><span style="font-family: "Candara","sans-serif";">Tengkorak
Uang 'Pice de Resistance'</span></b><span style="font-family: "Candara","sans-serif";"></span></div>
<div style="text-align: justify;">
<span style="font-family: "Candara","sans-serif";">Seniman
tato, Scott Campbell lantas berhasil menciptakan berbagai kreasi unik dan luar
biasa yang terbuat dari uang kertas dolar AS. Di antara berbagai karya
menakjubkan karya Campbell adalah tengkorak tiga dimensi yang dibuatnya dari
uang kertas.</span></div>
<div style="text-align: justify;">
<span style="font-family: "Candara","sans-serif";">'Pice
de Resistance' merupakan tengkorak yang disimpannya di dalam kubus, yang bagian
sampingnya juga dengan rapih dilapisi lembaran uang dolar. Bagian dalam kotak
penyimpanan itu tampak serasi berwarna hijau seperti tengkorak yang
dibentuknya.</span></div>
<div style="text-align: justify;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhmpsDxjIkNvLgTf0Rz15hH_TvJFGbGKNzQbY3Ujt0-Q3AHdP4MMlAgS77WDrJYq3mQZHaW3DON6xOlD6fpJA4eJR_xREqRl4cY9PfRdNgiSP2om8-aHX1h6VWw6_sPAilIzCNAkl232-o/s1600/tugas2.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="221" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhmpsDxjIkNvLgTf0Rz15hH_TvJFGbGKNzQbY3Ujt0-Q3AHdP4MMlAgS77WDrJYq3mQZHaW3DON6xOlD6fpJA4eJR_xREqRl4cY9PfRdNgiSP2om8-aHX1h6VWw6_sPAilIzCNAkl232-o/s400/tugas2.jpg" width="400" /></a><span style="font-family: "Candara","sans-serif";">Karya
seni instalasi itu dibuat dengan potongan uang yang dilipat secara rapi dan
detil hingga persis membentuk tengkorak. Ia juga tercatat pernah membuat boneka
beruang yang tengah ternyesum dari lembaran uang.</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<b><span style="font-family: "Candara","sans-serif";">Tengkorak
terbuat dari uang ratusan juta</span></b><span style="font-family: "Candara","sans-serif";"></span></div>
<div style="text-align: justify;">
<span style="font-family: "Candara","sans-serif";">Siapa
sangka, tengkorak yang dibuat dari uang kertas tersebut ternyata menguras uang
hingga Rp 144,3 juta. Inspirasi menciptakan rangkaian patung tiga dimensi yang
dibuat dari mata uang itu berasal saat dirinya harus tinggal dalam penjara
selama enam minggu.</span></div>
<div style="text-align: justify;">
<span style="font-family: "Candara","sans-serif";">Di
sana dirinya justru menyelesaikan sejumlah gambar menarik hingga yang
dilukisnya di dalam bungkus telur. Campbell memang hanya beberapa kali terlihat
di galerinya, tapi karyanya ditampilkan di berbagai tempat di seluruh dunia.</span></div>
<div style="text-align: justify;">
<span style="font-family: "Candara","sans-serif";">Karyanya
juga menjadi koleksi besar di sejumlah museum internasional. Dia dikenal
sebagai salah satu seniman dengan gagasan-gagasan paling segar di dunia seni
New York. (Sis/Ndw)</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Candara","sans-serif";">Sumber
artikel : <a href="http://bisnis.liputan6.com/read/2228619/keren-seniman-ini-bisa-ubah-duit-jadi-tengkorak?p=0" rel="nofollow" target="_blank">http://bisnis.liputan6.com/read/2228619/keren-seniman-ini-bisa-ubah-duit-jadi-tengkorak?p=0</a></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Candara","sans-serif";">Review
: dari artikel yang ada di atas dapat kita lihat bahwa setiap orang yang ada di
dunia ini memiliki kreativitas masing-masing. Dimana suatu kreativitas jika di
kembangkan dapat dijadikan unsur ekonomi untuk dirinya sendiri maupun orang
lain. Saat ini yang kita ketahui adalah sulitnya untuk mencari pekerjaan, oleh
karena itu memiliki kreativitas merupakan peluang yang tinggi untuk memenuhi
kebutuhan tanpa harus mencari pekerjaan dari orang lain dan justru dapat
menciptakan pekerjaan untuk orang lain. Atau saat ini yang sedang berkembang
adalah menjadi seorang </span><b><i>Entrepreneur. </i></b><span style="font-family: "Candara","sans-serif";"></span></div>
Anonymoushttp://www.blogger.com/profile/13165168688937906269noreply@blogger.com0tag:blogger.com,1999:blog-2806204010109548070.post-89465790822540359622015-05-18T15:52:00.001+07:002015-05-18T15:52:18.286+07:00Passive Voice & Causative <!--[if gte mso 9]><xml>
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<br />
<div class="MsoNormal" style="text-align: justify;">
<u><span style="font-family: "Candara","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Passive
Voice</span></u></div>
<div class="MsoNormal" style="text-align: justify;">
<u><span style="font-family: "Candara","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;"><br /></span></u></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Passive
voice dikenal dengan istilah kalimat pasif atau kebalikan dari kalimat aktif. Dalam
hal ini subjek dalam kalimat passive voice dikenai atau menderita atas sebuah
pekerjaan. Dalam bahasa indonesia kalimat pasif biasanya diikuti prefix berupa <i style="mso-bidi-font-style: normal;">di-</i> atau <i style="mso-bidi-font-style: normal;">ter-</i>. Contohnya jika kalimat aktifnya menginjak maka kalimat
pasifnya menjadi diinjak atau terinjak.</span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 36.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">S + TO BE + V3</span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Berikut
ini adalah rumus passive voice dalam 16 tenses</span></div>
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<tbody>
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<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">No</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 114.0pt;" width="152">
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tenses</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Active Voice</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Passive Voice</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 27.0pt;" width="36">
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 114.0pt;" width="152">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Present
Simple Tense</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
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<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + V1 + O</span></div>
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<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
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<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + to be
(am, are, is) + V3 + by + O</span></div>
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<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Many people
speak English</span></div>
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<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">English is
spoken by many people</span></div>
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<tr style="mso-yfti-irow: 3;">
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<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Present
Continuous Tense</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + to be
(am, are, is) + V1-ing + O</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + to be
(am, are, is) + being + V3 + by + O</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Many people
are speaking English</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">English is
being spoken by many people</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 27.0pt;" width="36">
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 114.0pt;" width="152">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Present
Perfect Tense</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + to be
(am, are, is) + being + V3 + by + O</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + have/has
+ been + V3 + by + O</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Many people
have spoken English</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">English has
been spoken by many people</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 27.0pt;" width="36">
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 114.0pt;" width="152">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Present
Perfect Continuous Tense</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + have/has
+ been + V1-ing + O</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + have/has
+ been + being + V3 + by + O</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Many people
have been speaking English</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">English has
been being spoken by many people</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 27.0pt;" width="36">
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 114.0pt;" width="152">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Past Simple
Tense</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + V2 + O</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + to be
(was, were) + V3 + by + O</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Many people
spoke English</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">English was
spoken by many people</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 27.0pt;" width="36">
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 114.0pt;" width="152">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Past
Continuous Tense</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + to be
(was, were) + V1-ing + O</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + to be
(was, were) + being + V3 + by + O</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Many people
were speaking English</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">English was
being spoken by many people</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 27.0pt;" width="36">
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">7</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 114.0pt;" width="152">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Past Perfect
Tense</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + had not +
V3 + O</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + had +
been + V3 + by + O</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Many people
had spoken English</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">English had
been spoken by many people</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 27.0pt;" width="36">
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">8</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 114.0pt;" width="152">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Past Perfect
Continuous Tense</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + had +
been + V1-ing + O</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + had +
been + being + V3 + by + O</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 16;">
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Many people
had been speaking English</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">English had
been being spoken by many people</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 17;">
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 27.0pt;" width="36">
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">9</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 114.0pt;" width="152">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Future Simple
Tense</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + will not
+ V1 + O</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + will be +
V3 + by + O</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 18;">
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Many people
will speak English</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">English will
be spoken by many people</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 19;">
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 27.0pt;" width="36">
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">10</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 114.0pt;" width="152">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Future
Continuous Tense</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + will + be
+ V1-ing + O</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + will + be
+ being + V3 + by + O</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 20;">
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Many people
will be speaking English</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">English will
be being spoken by many people</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 21;">
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 27.0pt;" width="36">
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">11</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 114.0pt;" width="152">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Future
Perfect Tense</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + will +
have + V3 + O</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + will +
have + been + V3 + by + O</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 22;">
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Many people
will have spoken English</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">English will
have been spoken by many people</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 23;">
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 27.0pt;" width="36">
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">12</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 114.0pt;" width="152">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Future
Perfect Continuous Tense</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + will +
have + been + V1-ing + O</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + will +
have + been + V1-ing + O</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 24;">
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Many people
will have been speaking English</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">English will
have been being spoken by Many people</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 25;">
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 27.0pt;" width="36">
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">13</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 114.0pt;" width="152">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Past Future
Simple Tense</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + would
+ V1 + O</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + would +
be + V3 + by + O</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 26;">
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Many people
would speak English</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">English would
be spoken by many people</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 27;">
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 27.0pt;" width="36">
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">14</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 114.0pt;" width="152">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Past Future
Continuous Tense</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + would +
be + V1-ing + O</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + would +
be + being + V3 + by + O</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 28;">
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Many people
would be speaking English</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">English would
be being spoken by many people</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 29;">
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 27.0pt;" width="36">
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">15</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 114.0pt;" width="152">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Past Future
Perfect Tense</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + would +
have + V3 + O</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + would +
have + been + V3 + by + O</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 30;">
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Many people
would have spoken English</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">English would
have been spoken by many people</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 31;">
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 27.0pt;" width="36">
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">16</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td rowspan="2" style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 114.0pt;" width="152">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Past Future
Perfect Continuous Tense</span></b><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + would +
have + been + V1-ing + O</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">S + would +
have + been +being + V3 + by + O</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 32; mso-yfti-lastrow: yes;">
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 167.25pt;" width="223">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Many people
would have been speaking English</span></div>
</td>
<td style="border: inset #00B0F0 1.0pt; padding: 0cm 0cm 0cm 0cm; width: 172.5pt;" width="230">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">English would
have been being spoken by many people</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<u><span style="font-family: "Candara","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;">Causative
Verb</span></u></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<span style="font-family: "Candara","sans-serif";">Causative
verb adalah kata kerja yang digunakan untuk menunjukkan jika subjek tidak
bertanggung jawab langsung terhadap aksi yang terjadi, melainkan seseorang atau
sesuatu yang lain yang melakukan aksi tersebut. Contohnya adalah : “I had my
hair cut”. Subjek I pada kalimat tersebut tidak memotong rambutnya sendiri tapi
justru membuat orang lain yang melakukannya. Umumnya ada empat kata kerja
causative verb yang sering digunakan, yakni have, get, let, dan make. </span></div>
<div style="margin-left: 36.0pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Candara","sans-serif"; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Candara","sans-serif";">Have</span></div>
<div style="margin-left: 36.0pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Candara","sans-serif";">Have merupakan kata kerja causative
yang umum. Kata kerja ini berfungsi untuk menginginkan seseorang mengerjakan
sesuatu untuk subjek. Rumus yang digunakan adalah sebagai berikut : </span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Candara","sans-serif";">Kalimat
aktif : </span></div>
<div style="margin-left: 36.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div align="center" style="margin-left: 36.0pt; mso-add-space: auto; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 14.0pt; mso-bidi-font-size: 12.0pt;">S
+ (have/ had + agent + action verb (bare infinitive) + object.</span></div>
<div style="margin-left: 36.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div style="margin-left: 36.0pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Candara","sans-serif";">Kalimat pasif : <span style="mso-spacerun: yes;"> </span></span></div>
<div align="center" style="margin-left: 36.0pt; mso-add-space: auto; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 14.0pt; mso-bidi-font-size: 12.0pt;">S+(have-had)+object+action
verb(V-3).</span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Candara","sans-serif";">Contoh
: </span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Candara","sans-serif";">I
had my brother take that glass (aktif) </span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Candara","sans-serif";">Mr.
Setia had Lillie check the paper (aktif) </span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Candara","sans-serif";">I
had my jacket cleaned yesterday (pasif) </span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Candara","sans-serif";">I
had my computer fixed (pasif) </span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div style="margin-left: 36.0pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Candara","sans-serif"; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Candara","sans-serif";">Get
</span></div>
<div style="margin-left: 36.0pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Candara","sans-serif";">Penggunaan kata kerja Get mirip
dengan have namun dengan struktur kalimat yang berbeda. Rumus yang digunakan
adalah sebagai berikut : </span></div>
<div style="margin-left: 36.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Candara","sans-serif";">Kalimat
Aktif : </span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div align="center" style="text-align: center; text-indent: 36.0pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 14.0pt; mso-bidi-font-size: 12.0pt;">S
+ (get/ got) + agent + action verb (to infinitive)</span></div>
<div align="center" style="text-align: center; text-indent: 36.0pt;">
<br /></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Candara","sans-serif";">Kalimat
Pasif : </span></div>
<div align="center" style="text-align: center; text-indent: 36.0pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 14.0pt; mso-bidi-font-size: 12.0pt;">S
+ (got) + object + action verb (V-3)</span></div>
<div align="center" style="text-align: center; text-indent: 36.0pt;">
<br /></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Candara","sans-serif";">Contoh
:</span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Candara","sans-serif";">He
got his father to buy a ball (aktif) </span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Candara","sans-serif";">I
got my jacket cleaned (pasif) </span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div style="margin-left: 36.0pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Candara","sans-serif"; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Candara","sans-serif";">Let
</span></div>
<div style="margin-left: 36.0pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Candara","sans-serif";">Kata kerja ini berfungsi untuk
membiarkan seseorang melakukan sesuatu. Rumus yang digunakan adalah sebagai
berikut : </span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Candara","sans-serif";">Kalimat
Aktif : </span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div align="center" style="text-align: center; text-indent: 36.0pt;">
<span style="font-family: "Candara","sans-serif"; font-size: 14.0pt; mso-bidi-font-size: 12.0pt;">S
+ let + agent + action verb (bare infinitive)</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Candara","sans-serif";">Contoh
: </span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Candara","sans-serif";">Wil
you let me go now? </span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Candara","sans-serif";">She
lets me drive her car </span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Candara","sans-serif";">My
father lets me choose the gift </span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div style="margin-left: 36.0pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Candara","sans-serif"; mso-bidi-font-family: Candara; mso-fareast-font-family: Candara;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Candara","sans-serif";">Make
</span></div>
<div style="margin-left: 36.0pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Candara","sans-serif";">Kata kerja ini berfungsi untuk
memaksa atau sangat meyakinkan seseorang untuk melakukan sesuatu. Rumus yang
digunakan adalah sebagai berikut : </span></div>
<div style="margin-left: 36.0pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Candara","sans-serif";">Kalimat Aktif : </span></div>
<div style="margin-left: 36.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div align="center" style="margin-left: 36.0pt; mso-add-space: auto; text-align: center;">
<span style="font-family: "Candara","sans-serif"; font-size: 14.0pt; mso-bidi-font-size: 12.0pt;">S
+ (make/ made) + agent + action verb (bare infinitive)</span></div>
<div align="center" style="margin-left: 36.0pt; mso-add-space: auto; text-align: center;">
<br /></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Candara","sans-serif";">Contoh
: </span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Candara","sans-serif";">The
manager makes her staff work hard </span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Candara","sans-serif";">My
teacher made me apologize for what I had said </span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Candara","sans-serif";">Did
she makes you wear that ugly hat? </span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Candara","sans-serif";">Sumber
: </span><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;"><a href="http://freeenglishcourse.info/rumus-passive-voice/" rel="nofollow" target="_blank">http://freeenglishcourse.info/rumus-passive-voice/</a></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Candara","sans-serif";"><a href="http://www.ef.co.id/englishfirst/englishstudy/bahasa-inggris/pengertian-causative-verbs.aspx" rel="nofollow" target="_blank">http://www.ef.co.id/englishfirst/englishstudy/bahasa-inggris/pengertian-causative-verbs.aspx</a></span><span style="font-family: "Candara","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt;"></span></div>
<div style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
Anonymoushttp://www.blogger.com/profile/13165168688937906269noreply@blogger.com0tag:blogger.com,1999:blog-2806204010109548070.post-76859295744618140022015-05-17T23:33:00.004+07:002015-05-17T23:33:50.097+07:00Connectors<!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold;">Connectors atau Conjunction adalah</span><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; line-height: 115%;"> kata penghubung
atau kata sambung adalah sebuah kata yang digunakan untuk menghubungkan antara
rangkaian kata dengan rangkaian kata lainnya. Yang dimaksud dengan rangkaian
kata dapat berupa sebuah kalimat ataupun sebuah frase. Dalam penggunaannya,
beberapa pihak menggolongkan kata penghubung dalam bahasa inggris menjadi dua
kategori berdasarkan fungsinya, yaitu <i>Subordinating </i>dan <i>Coordinating.
</i>Walau demikian, lebih banyak pihak yang menggolongkan menjadi tiga, yaitu <i>Subordinating
Conjunction, Coordinating Conjunction,</i> dan <i>Correlative Conjunction.</i></span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<i><u><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; line-height: 115%;">Subordinating
Conjunction</span></u></i></div>
<div class="MsoNormal" style="text-align: justify;">
<i><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; line-height: 115%;">Subordinating
conjunction</span></i><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; line-height: 115%;"> berfungsi untuk menghubungkan
antara induk kalimat dan anak kalimat. Induk kalimat adalah inti pokok dari
kalimat, sedangkan anak kalimat adalah penjelasan dari induk kalimat. Letak
dari induk kalimat sendiri dapat berada didepan ataupun belakang kalimat. Berikut
adalah beberapa contoh kata penghubung yang tergolong sebagai <i>Subordinating
Conjunction</i> :</span></div>
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<br /></div>
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<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kata sambung</span></b></div>
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<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Arti </span></b></div>
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<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kata sambung</span></b></div>
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<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Arti </span></b></div>
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<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 106.35pt;" width="142">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">After</span></div>
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<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Setelah</span></div>
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<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 136.95pt;" width="183">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Who</span></div>
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Siapa</span></div>
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Before</span></div>
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<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sebelum</span></div>
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Which</span></div>
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<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 97.0pt;" width="129">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Yang mana</span></div>
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<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 106.35pt;" width="142">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Because</span></div>
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<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 90.6pt;" width="121">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Karena</span></div>
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<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 136.95pt;" width="183">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Whoever</span></div>
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Siapapun</span></div>
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">If</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 90.6pt;" width="121">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jika</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;"><br /></td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 136.95pt;" width="183">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Wherever</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 97.0pt;" width="129">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Di manapun</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 106.35pt;" width="142">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">As</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 90.6pt;" width="121">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sebagai</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;"><br /></td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 136.95pt;" width="183">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Whereas</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 97.0pt;" width="129">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sedangkan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 106.35pt;" width="142">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Although</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 90.6pt;" width="121">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Meskipun</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;"><br /></td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 136.95pt;" width="183">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Whenever</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 97.0pt;" width="129">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kapanpun</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 106.35pt;" width="142">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Though</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 90.6pt;" width="121">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Meskipun</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;"><br /></td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 136.95pt;" width="183">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">As long as</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 97.0pt;" width="129">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Selama</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 106.35pt;" width="142">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Than</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 90.6pt;" width="121">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Daripada</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;"><br /></td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 136.95pt;" width="183">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">As much as</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 97.0pt;" width="129">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sebanyak</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 106.35pt;" width="142">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">That</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 90.6pt;" width="121">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bahwa</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;"><br /></td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 136.95pt;" width="183">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">As if</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 97.0pt;" width="129">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Seolah-olah</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 106.35pt;" width="142">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Since</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 90.6pt;" width="121">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sejak</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;"><br /></td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 136.95pt;" width="183">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Lest </span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 97.0pt;" width="129">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jangan sampai</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 106.35pt;" width="142">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Until</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 90.6pt;" width="121">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sampai</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;"><br /></td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 136.95pt;" width="183">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Unless </span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 97.0pt;" width="129">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kecuali jika</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 106.35pt;" width="142">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Whether</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 90.6pt;" width="121">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Apakah</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;"><br /></td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 136.95pt;" width="183">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Even </span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 97.0pt;" width="129">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bahkan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 106.35pt;" width="142">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">While</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 90.6pt;" width="121">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sementara</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;"><br /></td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 136.95pt;" width="183">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Even though</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 97.0pt;" width="129">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Meskipun </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 106.35pt;" width="142">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Why</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 90.6pt;" width="121">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kenapa</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;"><br /></td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 136.95pt;" width="183">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">In order that</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 97.0pt;" width="129">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Agar</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 15; mso-yfti-lastrow: yes;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 106.35pt;" width="142">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Where</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 90.6pt;" width="121">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Di mana</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;"><br /></td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 136.95pt;" width="183">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Etc…</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 97.0pt;" width="129"><br /></td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<i><u><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; line-height: 115%;">Coordinating
Conjunction</span></u></i><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<i><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; line-height: 115%;">Coordinating
conjunction</span></i><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; line-height: 115%;"> adalah <u>kata sambung dalam bahasa
inggris</u> yang digunakan untuk menghubungkan dua rangkaian kata yang memiliki
kedudukan sama, dalam artian tidak ada yang dijelaskan dan tidak ada yang
menjelaskan. Jadi tidak seperti <i>Subordinating conjunction</i> yang tersusun
atas induk dan anak kalimat, contoh :</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 38.25pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; line-height: 115%;">pintar dan rajin</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 38.25pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; line-height: 115%;">malas tapi pekerja keras</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 38.25pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; line-height: 115%;">computer atau handphone</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 38.25pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; line-height: 115%;"><br />
Berikut adalah beberapa contoh kata penghubung yang tergolong dalam fungsi ini
:</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 38.25pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div align="center">
<table border="1" cellpadding="0" class="MsoNormalTable" style="border: solid red 1.5pt; mso-border-insideh: 1.5pt solid red; mso-border-insidev: 1.5pt solid red; mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 5.0cm;" width="189">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kata sambung</span></b></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 118.25pt;" width="158">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Arti</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 5.0cm;" width="189">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">And</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 118.25pt;" width="158">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 5.0cm;" width="189">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">But</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 118.25pt;" width="158">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tapi</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 5.0cm;" width="189">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Or</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 118.25pt;" width="158">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Atau</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 5.0cm;" width="189">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">So</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 118.25pt;" width="158">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jadi</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 5.0cm;" width="189">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">For</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 118.25pt;" width="158">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 5.0cm;" width="189">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Yet</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 118.25pt;" width="158">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Namun</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 5.0cm;" width="189">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">However</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 118.25pt;" width="158">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Namun</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 5.0cm;" width="189">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nor</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 118.25pt;" width="158">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Maupun</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9; mso-yfti-lastrow: yes;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 5.0cm;" width="189">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Etc..</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 118.25pt;" width="158"><br /></td>
</tr>
</tbody></table>
</div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 38.25pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<i><u><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; line-height: 115%;">Correlative Conjunction</span></u></i><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<i><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; line-height: 115%;">Correlative conjunction</span></i><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; line-height: 115%;">
adalah kata penghubung yang digunakan untuk menghubungkan antar kata, dapat
pula untuk menghubungkan phrase dan juga clause</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; line-height: 115%;"><br />
Berikut adalah beberapa contoh <i>correlative conjunction</i> :</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div align="center">
<table border="1" cellpadding="0" class="MsoNormalTable" style="border: solid red 1.5pt; mso-border-insideh: 1.5pt solid red; mso-border-insidev: 1.5pt solid red; mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 268.6pt;" width="358">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kata sambung</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 268.6pt;" width="358">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Either..or..</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 268.6pt;" width="358">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Neither.. nor..</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 268.6pt;" width="358">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Not only..but also..</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 268.6pt;" width="358">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">As..as..</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 268.6pt;" width="358">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Both.. and..</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 268.6pt;" width="358">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">From.. to..</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 268.6pt;" width="358">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Not.. but..</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8; mso-yfti-lastrow: yes;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt; width: 268.6pt;" width="358">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Etc..</span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; line-height: 115%;">Di bawah ini adalah beberapa contoh penggunaan
kata penghubung dalam bahasa inggris, baik <i>Subordinating Conjunction,
Coordinating Conjunction,</i> ataupun <i>Correlative Conjunction</i>.</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<table border="1" cellpadding="0" class="MsoNormalTable" style="border: solid red 1.5pt; mso-border-insideh: 1.5pt solid red; mso-border-insidev: 1.5pt solid red; mso-cellspacing: 1.5pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh
penggunaan kata penghubung</span></b></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Artinya</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Subordinating Conjunction :</span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;"><br /></td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">My brother knows how to fix a computer</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Saudaraku tahu bagaimana memperbaiki komputer</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dina has lived in Bali since he passed the national
final exam</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dina telah tinggal di Bali sejak ia lulus ujian
akhir nasional</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">I know where they are buying a book</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Saya tahu dimana mereka membeli buku</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">I will give you a money if you help me</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Saya akan memberimu uang jika kamu membantu ku</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">She will not forgive you unless you give her a
flower</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dia tidak akan memaafkanmu kecuali jika kamu
memberinya bunga</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Coordinating Conjunction :</span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;"><br /></td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">I am smart and handsome</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Saya pintar dan tampan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Budi is really naughty but funny</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Budi benar-benar nakal tapi lucu</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">I am confused, I will buy a shoes or bag</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Saya bingung, saya akan membeli sepatu atau tas</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 11;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">She doesn’t love me anymore however still care about
me</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dia tidak mencintaiku lagi namun masih peduli padaku</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 12;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Correlative Conjunction :</span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;"><br /></td>
</tr>
<tr style="mso-yfti-irow: 13;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">I am not only smart but also handsome</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Saya tidak hanya pintar tapi juga tampan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 14;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Either Tria or Devi is a beautiful girl</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Baik Tria atau Devi adalah gadis yang cantik</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 15;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">I am not your boyfriend but I care about you</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Saya bukan pacar kamu tapi saya peduli padamu</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 16; mso-yfti-lastrow: yes;">
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tria is as beautiful as angel</span></div>
</td>
<td style="border: solid red 1.5pt; padding: .75pt .75pt .75pt .75pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tria secantik bidadari</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; line-height: 115%;">Sumber : <a href="http://belajarbahasainggrisonline-gratis.blogspot.com/2014/10/kata-penghubung-dalam-bahasa-inggris-conjunction.html" rel="nofollow" target="_blank">http://belajarbahasainggrisonline-gratis.blogspot.com/2014/10/kata-penghubung-dalam-bahasa-inggris-conjunction.html</a></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
Anonymoushttp://www.blogger.com/profile/13165168688937906269noreply@blogger.com0tag:blogger.com,1999:blog-2806204010109548070.post-74932888428152985972015-05-07T00:21:00.000+07:002015-05-07T00:28:28.578+07:00Adjective & Adverb<!--[if gte mso 9]><xml>
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<br />
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 18.0pt; line-height: 115%;">Adjective </span></u></b></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adjective
adalah kata yang merupakan salah satu bagian dari part of speech yang berfungsi
untuk menjelaskan noun (kata benda) termasuk Pronoun (kata ganti benda/orang).
Adjective biasanya mendahului kata benda atau kata ganti yang diberi sifat atau
bisa juga berdiri sendiri jika menjadi objek sebuah kalimat nomimal. Contoh :</span>
</div>
<ol start="1" style="text-align: justify;" type="1">
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">My sister is not only <b>beautiful</b> but also <b>tall</b>.
(Kakakku tidak hanya cantik, tapi juga tinggi.)</span></li>
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tonight is very <b>quiet</b> and <b>dark</b>.
(Malam ini sangat sunyi dan gelap)</span></li>
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">I met <b>a</b> <b>big</b> gorilla in the zoo
yesterday. (Aku bertemu seekor gorila yang sangat besar.)</span></li>
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">I have <b>some</b> girl friends, but you are <b>the
best</b>. (Aku mempunyai beberapa pacar, tapi kamu adalah yang terbaik).</span></li>
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">The man <b>who</b> is standing on the bridge is a
terrorist. (Orang yang berdiri di atas jembatanitu adalah seorang
teroris).</span></li>
</ol>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jenis-jenis
dari adjective:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Eras Light ITC"; mso-fareast-font-family: "Eras Light ITC"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Original Adjective</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adjective dalam pengertian ini tidak terbentuk dari unsur kata apapun,
melainkan memang tercipta untuk menjadi adjective.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh: Don’t step on the floor, it still <b>wet</b>.</span></div>
<ol start="2" style="text-align: justify;" type="1">
<li class="MsoNormalCxSpFirst" style="line-height: normal;"><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Past
Participle</span></li>
</ol>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-left: 36pt; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Past participle atau yang biasa kita kenal dengan V3 seperti: confused
(bingung), broken (rusak) juga bisa menjadi adjective.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-left: 36pt; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh: Please help me to fix my <b>broken</b> car (tolong perbaiki mobilku
yang rusak)</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-left: 36pt; text-align: justify;">
<br /></div>
<ol start="3" style="text-align: justify;" type="1">
<li class="MsoNormalCxSpMiddle" style="line-height: normal;"><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Article<br />
Seagian ahli grammar ada juga yang menganggap bahwa article juga termasuk
adjective. Yang termasuk article adalah “a”, “an”, dan “the”.</span></li>
</ol>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-left: 36pt; text-align: justify;">
<br /></div>
<ol start="4" style="text-align: justify;" type="1">
<li class="MsoNormalCxSpMiddle" style="line-height: normal;"><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Possessive
Adjective</span></li>
</ol>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-left: 36pt; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Possessive bisa diartikan dengan “kepemilikan”. Dan yang dimaksud di sini
adalah possessive pronoun yang terdiri dari: my, your, his, her, its, their.
Walaupun sebenarnya possessive pronoun tidak menerangkan atau menjelaskan kata
benda, tapi oleh para ahli grammar dimasukkan dalam kategori adjective.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-left: 36pt; text-align: justify;">
<br /></div>
<ol start="5" style="text-align: justify;" type="1">
<li class="MsoNormalCxSpMiddle" style="line-height: normal;"><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Demonstrative
Adjective</span></li>
</ol>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-left: 36pt; text-align: justify;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Demonstrative adjective</span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> adalah <a href="http://www.wordsmile.com/pengertian-macam-contoh-kalimat-determiner"><span style="color: windowtext; text-decoration: none; text-underline: none;">determiner</span></a> atau <span style="mso-bidi-font-style: italic;">special </span><a href="http://www.wordsmile.com/pengertian-macam-contoh-kalimat-adjectives"><span style="color: windowtext; text-decoration: none; text-underline: none;">adjective</span></a> yang
digunakan untuk menerangkan <a href="http://www.wordsmile.com/pengertian-macam-dan-contoh-kalimat-noun-kata-benda-dalam-bahasa-inggris"><span style="color: windowtext; text-decoration: none; text-underline: none;">noun</span></a>
dalam hal jarak (distance) dan jumlah (number). <span style="mso-bidi-font-style: italic;">Demonstrative adjective</span> terdiri dari: <span style="mso-bidi-font-style: italic;">this</span>, <span style="mso-bidi-font-style: italic;">that</span>, <span style="mso-bidi-font-style: italic;">these</span>, dan <span style="mso-bidi-font-style: italic;">those</span>. <span style="mso-bidi-font-style: italic;">Determiner</span> ini
memiliki bentuk yang identik dengan <a href="http://www.wordsmile.com/pengertian-contoh-kalimat-demonstrative-pronouns"><span style="color: windowtext; text-decoration: none; text-underline: none;">demonstrative
pronoun</span></a>. <b>Contoh Demonstrative Adjective:</b> <b>this</b> book, <b>that</b>
car, <b>these</b> mangoes, <b>those</b> bottles. Baik <span style="mso-bidi-font-style: italic;">pronoun</span> maupun <span style="mso-bidi-font-style: italic;">demonstrative
adjective</span>, memiliki parameter yang sama, yaitu jarak (distance) dan
jumlah (number). Berikut hubungan antara parameter dengan <span style="mso-bidi-font-style: italic;">demonstrative adjective</span>.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-left: 36pt; text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 0px; margin-right: 0px; text-align: left; width: 88%px;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: 1.5pt solid aqua; padding: 0cm 5.4pt; text-align: center;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Number</span></b></div>
</td>
<td style="-moz-border-bottom-colors: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: aqua aqua aqua -moz-use-text-color; border-image: none; border-style: solid solid solid none; border-width: 1.5pt 1.5pt 1.5pt medium; padding: 0cm 5.4pt; text-align: center; width: 25.8%;" valign="top" width="25%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Distance</span></b></div>
</td>
<td style="-moz-border-bottom-colors: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: aqua aqua aqua -moz-use-text-color; border-image: none; border-style: solid solid solid none; border-width: 1.5pt 1.5pt 1.5pt medium; padding: 0cm 5.4pt; text-align: center; width: 59.54%;" valign="top" width="59%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Demonstrative
Adjective & Pronoun</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td rowspan="2" style="-moz-border-bottom-colors: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color aqua aqua; border-image: none; border-right: 1.5pt solid aqua; border-style: none solid solid; border-width: medium 1.5pt 1.5pt; padding: 0cm 5.4pt; text-align: center;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Singular</span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border-color: -moz-use-text-color aqua aqua -moz-use-text-color; border-style: none solid solid none; border-width: medium 1.5pt 1.5pt medium; padding: 0cm 5.4pt; text-align: center; width: 25.8%;" valign="top" width="25%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Far (jauh)</span></div>
</td>
<td style="border-color: -moz-use-text-color aqua aqua -moz-use-text-color; border-style: none solid solid none; border-width: medium 1.5pt 1.5pt medium; padding: 0cm 5.4pt; text-align: center; width: 59.54%;" valign="top" width="59%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">that</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-color: -moz-use-text-color aqua aqua -moz-use-text-color; border-style: none solid solid none; border-width: medium 1.5pt 1.5pt medium; padding: 0cm 5.4pt; text-align: center; width: 25.8%;" valign="top" width="25%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Near (dekat)</span></div>
</td>
<td style="border-color: -moz-use-text-color aqua aqua -moz-use-text-color; border-style: none solid solid none; border-width: medium 1.5pt 1.5pt medium; padding: 0cm 5.4pt; text-align: center; width: 59.54%;" valign="top" width="59%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">this</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td rowspan="2" style="-moz-border-bottom-colors: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color aqua aqua; border-image: none; border-right: 1.5pt solid aqua; border-style: none solid solid; border-width: medium 1.5pt 1.5pt; padding: 0cm 5.4pt; text-align: center;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Plural</span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border-color: -moz-use-text-color aqua aqua -moz-use-text-color; border-style: none solid solid none; border-width: medium 1.5pt 1.5pt medium; padding: 0cm 5.4pt; text-align: center; width: 25.8%;" valign="top" width="25%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Far (jauh)</span></div>
</td>
<td style="border-color: -moz-use-text-color aqua aqua -moz-use-text-color; border-style: none solid solid none; border-width: medium 1.5pt 1.5pt medium; padding: 0cm 5.4pt; text-align: center; width: 59.54%;" valign="top" width="59%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">those</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border-color: -moz-use-text-color aqua aqua -moz-use-text-color; border-style: none solid solid none; border-width: medium 1.5pt 1.5pt medium; padding: 0cm 5.4pt; text-align: center; width: 25.8%;" valign="top" width="25%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Near (dekat)</span></div>
</td>
<td style="border-color: -moz-use-text-color aqua aqua -moz-use-text-color; border-style: none solid solid none; border-width: medium 1.5pt 1.5pt medium; padding: 0cm 5.4pt; text-align: center; width: 59.54%;" valign="top" width="59%"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 14.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">these</span></div>
</td>
</tr>
</tbody></table>
</div>
<div style="margin-left: 36pt; text-align: justify;">
<br /></div>
<div style="margin-left: 36pt; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif";">Berbeda
dengan<i><span style="font-family: "Eras Light ITC","sans-serif";">
demonstrative adjective</span></i> yang berfungsi menerangkan<i><span style="font-family: "Eras Light ITC","sans-serif";"> noun</span></i> dan
berada di depan<i><span style="font-family: "Eras Light ITC","sans-serif";">
noun</span></i> yang diterangkan, <i><span style="font-family: "Eras Light ITC","sans-serif";">demonstrative
pronoun</span></i> berfungsi mengantikan <i><span style="font-family: "Eras Light ITC","sans-serif";">noun</span></i>, baik yang berupa <i><span style="font-family: "Eras Light ITC","sans-serif";">singular</span></i> (this,
that) atau <i><span style="font-family: "Eras Light ITC","sans-serif";">plural</span></i> (these,
those). Pada klausa atau kalimat, <i><span style="font-family: "Eras Light ITC","sans-serif";">singular
noun</span></i> diikuti <i><span style="font-family: "Eras Light ITC","sans-serif";">singular
verb</span></i> dan berlaku sebaliknya. Beberapa contoh kalimat keduanya
adalah sebagai berikut <b><span style="font-family: "Eras Light ITC","sans-serif";">[Subject=
S; <a href="http://www.wordsmile.com/pengertian-dan-contoh-kalimat-direct-indirect-object"><span style="color: windowtext; text-decoration: none; text-underline: none;">Object</span></a>=
O]</span></b>.</span></div>
<div style="margin-left: 36pt; text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 0px; margin-right: 0px; text-align: left;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: 1.5pt solid aqua; padding: 0cm 5.4pt; text-align: center;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Demonstrative</span></b></div>
</td>
<td style="-moz-border-bottom-colors: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: aqua aqua aqua -moz-use-text-color; border-image: none; border-style: solid solid solid none; border-width: 1.5pt 1.5pt 1.5pt medium; padding: 0cm 5.4pt; text-align: center;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Demonstrative
Pronoun</span></b></div>
</td>
<td style="-moz-border-bottom-colors: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: aqua aqua aqua -moz-use-text-color; border-image: none; border-style: solid solid solid none; border-width: 1.5pt 1.5pt 1.5pt medium; padding: 0cm 5.4pt; text-align: center;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Demonstrative
Adjective</span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td rowspan="2" style="-moz-border-bottom-colors: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color aqua aqua; border-image: none; border-right: 1.5pt solid aqua; border-style: none solid solid; border-width: medium 1.5pt 1.5pt; padding: 0cm 5.4pt; text-align: center;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">This</span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border-color: -moz-use-text-color aqua aqua -moz-use-text-color; border-style: none solid solid none; border-width: medium 1.5pt 1.5pt medium; padding: 0cm 5.4pt; text-align: right;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">This </span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">is too much. [S]<br />
(Ini terlalu banyak.)</span></div>
</td>
<td style="border-color: -moz-use-text-color aqua aqua -moz-use-text-color; border-style: none solid solid none; border-width: medium 1.5pt 1.5pt medium; padding: 0cm 5.4pt; text-align: center;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">This
food </span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">is too much. [S]<br />
(Makanan ini terlalu banyak.)</span></div>
</td>
</tr>
<tr align="center">
<td style="border-color: -moz-use-text-color aqua aqua -moz-use-text-color; border-style: none solid solid none; border-width: medium 1.5pt 1.5pt medium; padding: 0cm 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">I found <b>this</b> in the library. [O]<br />
(Saya menemukan ini di perpustakaan.)</span></div>
</td>
<td style="border-color: -moz-use-text-color aqua aqua -moz-use-text-color; border-style: none solid solid none; border-width: medium 1.5pt 1.5pt medium; padding: 0cm 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">I found <b>this book</b> in the library.
[O]<br />
(Saya menemukan buku ini di perpustakaan.)</span></div>
</td>
</tr>
<tr align="center">
<td rowspan="2" style="-moz-border-bottom-colors: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color aqua aqua; border-image: none; border-style: none solid solid; border-width: medium 1.5pt 1.5pt; padding: 0cm 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">That</span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border-color: -moz-use-text-color aqua aqua -moz-use-text-color; border-style: none solid solid none; border-width: medium 1.5pt 1.5pt medium; padding: 0cm 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">That </span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">is my classmate. [S]<br />
(Itu teman sekelas saya.)</span></div>
</td>
<td style="border-color: -moz-use-text-color aqua aqua -moz-use-text-color; border-style: none solid solid none; border-width: medium 1.5pt 1.5pt medium; padding: 0cm 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">That
girl </span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">is my classmate. [S]<br />
(Anak itu teman sekelas saya.)</span></div>
</td>
</tr>
<tr align="center">
<td style="border-color: -moz-use-text-color aqua aqua -moz-use-text-color; border-style: none solid solid none; border-width: medium 1.5pt 1.5pt medium; padding: 0cm 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">I love <b>that</b>. [O]<br />
(Saya suka itu.)</span></div>
</td>
<td style="border-color: -moz-use-text-color aqua aqua -moz-use-text-color; border-style: none solid solid none; border-width: medium 1.5pt 1.5pt medium; padding: 0cm 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">I love <b>that place</b>. [O]<br />
(Saya suka tempat itu.)</span></div>
</td>
</tr>
<tr align="center">
<td rowspan="2" style="-moz-border-bottom-colors: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color aqua aqua; border-image: none; border-style: none solid solid; border-width: medium 1.5pt 1.5pt; padding: 0cm 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">These</span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border-color: -moz-use-text-color aqua aqua -moz-use-text-color; border-style: none solid solid none; border-width: medium 1.5pt 1.5pt medium; padding: 0cm 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">These </span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">are our references. [S]<br />
(Ini referensi kita.)</span></div>
</td>
<td style="border-color: -moz-use-text-color aqua aqua -moz-use-text-color; border-style: none solid solid none; border-width: medium 1.5pt 1.5pt medium; padding: 0cm 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">These
international journals </span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">are our
references. [S]<br />
(Jurnal-jurnal internasional ini referensi kita.)</span></div>
</td>
</tr>
<tr align="center">
<td style="border-color: -moz-use-text-color aqua aqua -moz-use-text-color; border-style: none solid solid none; border-width: medium 1.5pt 1.5pt medium; padding: 0cm 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">He used <b>these</b>. [O]<br />
(Dia menggunakan ini.)</span></div>
</td>
<td style="border-color: -moz-use-text-color aqua aqua -moz-use-text-color; border-style: none solid solid none; border-width: medium 1.5pt 1.5pt medium; padding: 0cm 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">He used <b>these products</b>. [O]<br />
(Dia menggunakan produk-produk ini.)</span></div>
</td>
</tr>
<tr align="center">
<td rowspan="2" style="-moz-border-bottom-colors: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color aqua aqua; border-image: none; border-style: none solid solid; border-width: medium 1.5pt 1.5pt; padding: 0cm 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Those</span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
</td>
<td style="border-color: -moz-use-text-color aqua aqua -moz-use-text-color; border-style: none solid solid none; border-width: medium 1.5pt 1.5pt medium; padding: 0cm 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Those</span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> are no longer fit for my feets. [S]<br />
(Itu tak lagi pas untuk kakiku.)</span></div>
</td>
<td style="border-color: -moz-use-text-color aqua aqua -moz-use-text-color; border-style: none solid solid none; border-width: medium 1.5pt 1.5pt medium; padding: 0cm 5.4pt;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Those
shoes </span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">are no longer fit for my feets. [S]<br />
(Sepatu itu tak lagi pas untuk kakiku.)</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8; mso-yfti-lastrow: yes;">
<td style="border-color: -moz-use-text-color aqua aqua -moz-use-text-color; border-style: none solid solid none; border-width: medium 1.5pt 1.5pt medium; padding: 0cm 5.4pt; text-align: center;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Did you cook <b>those</b>? [O]<br />
(Apakah kamu memasak itu?)</span></div>
</td>
<td style="border-color: -moz-use-text-color aqua aqua -moz-use-text-color; border-style: none solid solid none; border-width: medium 1.5pt 1.5pt medium; padding: 0cm 5.4pt; text-align: right;" valign="top"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt; text-align: center;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Did you cook <b>those pies</b>? [O]<br />
(Apakah kamu memasak pai itu?)</span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Eras Light ITC"; mso-fareast-font-family: "Eras Light ITC"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Interrogative Adjective</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Karena interrogative, maka tentu menggunakan kata tanya seperti: what dan
which. contoh: <b>Which</b> plants should be watered twice a week?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Eras Light ITC"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Eras Light ITC"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Quantitative Adjective </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kata sifat yang menerangkan jumlah suatu benda. Dan
kata sifat jenis ini terdiri dari:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Eras Light ITC"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Eras Light ITC"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Many (banyak)</span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 2cm; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Digunakan untuk <a href="http://dogleg.jw.lt/noun/countable"><span style="color: windowtext;">countable
nouns</span></a> (kata benda yang dapat di hitung). Dan biasanya dipakai dalam
kalimat Negative dan Interogative. Contoh :<span style="mso-bidi-font-weight: bold;"></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">She hasn't <b>many</b> books (-) (dia tidak mempunyai
banyak buku)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Have they <b>many</b> cars (?) (apakah mereka
mempunyai banyak mobil ?)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Eras Light ITC"; mso-fareast-font-family: "Eras Light ITC"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Much (banyak)</span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 2cm; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Digunakan untuk uncountable nouns (kata benda yang tidak dapat di hitung).
Dan biasanya dipakai dalam kalimat Negative dan Interogative.. Contoh :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">She doesn't drink <b>much</b> coffee (-) (dia tidak
minum banyak kopi)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Do you have <b>much</b> money (?) (apakah anda
mempunyai banyak uang ?)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Eras Light ITC"; mso-fareast-font-family: "Eras Light ITC"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">A lot of
(banyak)</span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 2cm; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Digunakan untuk countable nouns dan <a href="http://dogleg.jw.lt/noun/uncountable"><span style="color: windowtext;">uncountable
nouns</span></a> (kata benda yang dapat di hitung dan tidak dapat di hitung).
Dan biasanya dipakai dalam kalimat Posittive (sebagai pengganti dari many dan
much). Contoh :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">I have <b>a lot of</b> friends (saya mempunyai banyak
teman)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">We bought <b>a lot of</b> milk yesterday (kemarin kami
membeli banyak susu)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Eras Light ITC"; mso-fareast-font-family: "Eras Light ITC"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Lots of
(banyak)</span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 2cm; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Digunakan untuk countable dan uncountable nouns (kata benda yang dapat
dihitung dan yang tidak dapat dihitung). Dan biasanya dipakai dalam kalimat
Positive. Contoh :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">He has <b>lots of</b> shirts (dia mempunyai banyak
kemeja)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">There are <b>lots of</b> chairs there (ada banyak
kursi di sana)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Eras Light ITC"; mso-fareast-font-family: "Eras Light ITC"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Plenty of (banyak)</span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 2cm; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Digunakan untuk countable nouns dan uncountable nouns (kata benda yang
dapat dihitung dan yang tidak dapat dihitung). Dan biasanya dipakai dalam
kalimat Positive. Contoh :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">We have <b>plenty of</b> English books (kami mempunyai
banyak buku bahasa Inggris)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">There is <b>plenty of</b> fruit in the cupboard (ada
banyak buah di dalam almari)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Eras Light ITC"; mso-fareast-font-family: "Eras Light ITC"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">A great many
(banyak)</span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 2cm; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Digunakan untuk countable nouns (kata benda yang dapat dihitung). Dan
biasanya dipakai dalam kalimat Positive. Contoh :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">My father has <b>a great many</b> customers (ayahku
mempunyai banyak pelanggan)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol; mso-fareast-language: IN;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">There are a great many children in the yard (ada
banyak anak-anak di halaman)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 78pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 18.0pt; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adverb </span></u></b></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Adverb
(kata keterangan) adalah kata yang berfungsi menerangkan kata kerja (<span style="color: white;"><span style="color: windowtext;">verb</span></span>), kata sifat (<span style="color: white;"><span style="color: windowtext;">adjective</span></span>), atau kata keterangan lainnya.
Jenis – jenis adverb :</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Adverb of
Manner</span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adverb of
manner memberi penjelasan tentang bagaimana atau dengan cara apa suatu kegiatan
dilakukan. Contohnya adalah sadly, happily, bravely, hard, fast, soundly,
fairly, dan seterusnya.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh kalimat:</span></div>
<ul style="text-align: justify;" type="disc">
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">The soldiers fight <i>bravely</i>. [Para tentara
berperang dengan berani.]</span></li>
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">The students compete <i>fairly</i>. [Para siswa
bersaing secara adil.]</span></li>
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">She stared at me <i>curiously</i>. [Dia menatapku
dengan rasa penasaran.]</span></li>
</ul>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Adverb of
Time</span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adverb of time
(keterangan waktu) adalah kata yang menunjuk pada kapan sesuatu terjadi atau
berada. Beberapa kata yang tergolong adverb of time adalah immediately
(secepatnya), then (nanti), now (sekarang), yesterday (kemarin), tommorow
(besok), later (kemudian), daily (setiap hari), dan lain-lain.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh kalimat:</span></div>
<ul style="text-align: justify;" type="disc">
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Let’s begin to work <i>now</i>. [Mari kita mulai
bekerja sekarang.]</span></li>
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Yusron always comes <i>late</i>. [Yusron selalu
datang terlambat.]</span></li>
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">The postman comes <i>daily</i>. [Tukang post
datang setiap hari.]</span></li>
</ul>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. Adverb of
Place</span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adverb of place
menerangkan tempat. Contoh adverb of place adalah here (di sini), there (di
sana), below (di bawah), near (dekat), dan sebagainya.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh kalimat:</span></div>
<ul style="text-align: justify;" type="disc">
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">My boss is <i>out</i>. [Bos saya sedang keluar.]</span></li>
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Stay <i>here</i>. [Diam di sini.]</span></li>
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">She always looks <i>down</i>. [Dia selalu melihat
ke bawah.]</span></li>
</ul>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4. Adverb of
Frequency</span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adverb of
frequency menerangkan seberapa sering suatu kegiatan dilakukan. Yang termasuk
adverb of frequency antara lain often (sering), never (tidak pernah),
frequently (kerap kali, sering), sometimes (kadang-kadang), usually (biasanya),
rarely (jarang, langka), dan seldom (jarang).</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh kalimat:</span></div>
<ul style="text-align: justify;" type="disc">
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">I <i>often</i> forget her name. [Saya sering lupa
namanya.]</span></li>
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">She <i>seldom</i> visits her mother. [Dia jarang
mengunjungi ibunya.]</span></li>
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">I have told you <i>twice</i>. [Saya sudah
memberitahumu dua kali.]</span></li>
</ul>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5. Adverb of
certainty</span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adverb of
certainty menerangkan keyakinan atau kepastian dari suatu hal. Contoh adverb of
certainty adalah surely, obviously, definitely, probably, possibly, maybe,
really, dan doubly.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh kalimat:</span></div>
<ul style="text-align: justify;" type="disc">
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">It will <i>probably</i> rain tonight. [Mungkin
akan hujan malam ini.]</span></li>
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">I will <i>certainly</i> help you. [Saya pasti
akan menolong Anda.]</span></li>
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Yudi is <i>obviously</i> very clever. [Yudi sudah
jelas sangat pintar.]</span></li>
</ul>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6. Adverb of
Degree</span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Adverb of
degree menerangkan sebarapa banyak, sejauh mana, atau pada tingkat apa sesuatu
terjadi. Contoh kata yang termasuk adverb of degree adalah very (sangat),
enough (cukup), rather (agak), fairly (agak), nearly (hampir), pretty (cukup),
dan lain-lain.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh kalimat:</span></div>
<ul style="text-align: justify;" type="disc">
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">He came <i>rather</i> late. [Dia datang agak
terlambat.]</span></li>
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">She is <i>very</i> beautiful. [Dia sangat
cantik.]</span></li>
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Farhat reads <i>quite</i> clearly. [Farhat
membaca dengan cukup jelas.]</span></li>
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dhani sings <i>pretty</i> well. [Dhani menyanyi
dengan cukup baik.]</span></li>
</ul>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">7.
Interrogative adverb</span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Interrogative
adverb dipakai dalam pertanyaan. Contoh kata keterangan ini adalah when, where,
why, dan how.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh kalimat:</span></div>
<ul style="text-align: justify;" type="disc">
<li class="MsoNormal" style="line-height: normal;"><i><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Where</span></i><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> are you
going tonight? [Ke mana Anda akan pergi malam ini?]</span></li>
<li class="MsoNormal" style="line-height: normal;"><i><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">How</span></i><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> long will
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<b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">8. Conjunction
adverb</span></b><span style="font-family: "Eras Light ITC","sans-serif"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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consequently, then, next, dan still.</span></div>
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kalimatnya:</span></div>
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<a href="http://dogleg.jw.lt/adjectives/4" rel="nofollow" target="_blank">http://dogleg.jw.lt/adjectives/4</a><br />
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