Minggu, 02 November 2014

PELANGGARAN ETIKA PROFESI

Empat Modus Asian Agri Tunggak Pajak 14 perusahaan yang tergabung dalam grup perusahaan sawit Asian Agri menunggak pajak

Kamis, 15 September 2011, 17:09Antique, Nur Eka Sukmawati
VIVAnews - Badan Pengawasan Keuangan dan Pembangunan (BPKP) menyatakan, 14 perusahaan yang tergabung dalam grup perusahaan sawit Asian Agri menunggak pajak selama empat tahun. Nilai total tunggakan itu mencapai Rp1,29 triliun.

Menurut Kepala Bidang Investigasi BPKP DKI Jakarta, Arman Sahri Harahap, ada empat modus yang dipakai Asian Agri dalam mengemplang pajak. Modus pertama, memperbesar harga pokok penjualan barang dari yang sebenarnya.

"Modus ini kami temukan dari adanya pengiriman uang kepada dua pegawai berinisial H dan E. Ternyata, uang tersebut dimasukkan ke dalam biaya, sehingga harga pokok penjualan menjadi lebih tinggi dari yang sebenarnya," ungkap Arman di Pengadilan Negeri Jakarta Pusat, Kamis 15 September 2011.

Modus kedua, Arman menuturkan, dengan menjual produk kepada perusahaan afiliasi Asian Agri di luar negeri dengan harga yang sangat rendah. Sementara itu, modus ketiga terkait manajemen fee.
"Ada kegiatan jasa konsultan yang dimasukkan dalam biaya, padahal pekerjaannya tidak ada," kata dia.
Arman melanjutkan, modus keempat dilakukan dengan membebankan biaya ke dalam keuangan. "Perhitungan laba rugi yang tidak sesuai dengan kondisi sebenarnya," tuturnya.

Sementara itu, besaran tunggakan pajak tersebut diperoleh BPKP setelah meneliti Surat Pemberitahuan (SPT) Pajak Penghasilan (PPh) dan lampirannya yang disampaikan ke Kantor Pajak Tanah Abang 1 dan 2, kemudian membandingkan dengan buku besar Asian Agri, dan selanjutnya dibandingkan dengan hasil audit akuntan publik.

"Kami menghitung nilai transaksi yang ada buktinya, namun tidak ada di pembukuan. Lalu menghitung substansinya," ungkap Arman.

Menanggapi pernyataan ini, pihak Asian Agri mengatakan baru akan menyatakan pendapat usai memperoleh salinan BPKP. Sebab, laporan tersebut berbentuk tertulis, pihaknya membutuhkan waktu untuk mempelajari.

"Ini menunjukkan saksi belum siap karena dari 14, baru 10 perusahaan yang selesai," ujar kuasa hukum terdakwa Agri Suwir Laut, Luhut Pangaribuan. (art)

1.1         Komentar:
Menurut pendapat kelompok kami, kasus penunggakan pajak PT. Asian Agri telah melakukan berbagai penyimpangan etika profesinya yang merugikan berbagai pihak terutama Negara, karena dalam kasus ini PT. Asian Agri telah melanggar beberapa prinsip kode etik diantaranya, yaitu:
1.      Tanggung jawab profesi
Dalam melaksanakan tanggung jawabnya sebagai perusahaan yang wajib membayar pajak setiap tahun, PT. Asian Agri tidak melaksanakan tanggung jawab dalam pembayaran pajak tersebut dengan benar. Dikarenakan penyimpangan yang telah perusahaan lakukan selama 4 tahun. Salah satunya seperti pengeluaran dana pribadi yang seharusnya tidak dimasukkan ke dalam biaya perusahaan. Pada akhirnya menjadi alasan perusahaan untuk tidak membayar pajak yang seharusnya dibayarkan kepada  Negara.


2.      Prinsip Kepentingan Publik,
Disini PT. Asian Agri tidak mementingkan kepentingan publik yaitu kepentingan Negara karena PT. Asian Agri lebih mementingkan perusahaannya beserta anak perusahaannya untuk mengambil keuntungan dengan tidak membayar pajak selama 4 tahun tersebut.

3.      Standar teknis
Setiap perusahaan harus melakukan jasa professionalnya sesuai dengan standar teknis dan standar profesional yang relevan. Sesuai dengan keahliannya dan dengan berhati-hati, perusahaan harus mempunyai kewajiban untuk melaksanakan penugasan sesuai dengan standar teknis selama penugasan tersebut sejalan dengan prinsip integritas dan obyektivitas. Beberapa penyimpangannya antara lain menjual produk kepada perusahaan afiliasi Asian Agri di luar negeri dengan harga yang sangat rendah, sehingga perusahaan tidak membayar pajak sesuai dengan yang ditentukan oleh Dirjen Pajak. Dan pada perhitungan laporan laba rugi yang tidak sesuai dengan kondisi sebenarnya.

SUMBER:






Selasa, 14 Oktober 2014

Pelanggaran Kode Etika

KASUS PERBANKAN DI INDONESIA PADA KASUS MALINDA DEE, MANTAN SENIOR RELATION MANAGER CITIBANK

JAKARTA - Kasus pembobolan dana nasbah Citibank senilai Rp40 miliar oleh Inong Malinda alias Melinda Dee yang menjabat Relationship Manager Citigold di bank tersebut merupakan salah satu kasus hukum paling banyak menyita perhatian masyarakat di tahun 2011. Selain nilai kejahatannya yang cukup fantastis, kasus ini merembet ke masalah privat karena gaya hidup mewah Melinda bersama suaminya Andhika Gumilang.

Tengok saja koleksi mobil mewahnya seperti Hummer, Mercedes Benz dan Ferrari yang harganya di atas Rp1 miliar. Latar belakang Andhika yang pernah menjadi artis juga turut menarik perhatian seluruh media infotainment. Dan yang tak kalah menghebohkan adalah operasi pembesaran payudara yang dilakukan Melinda dibahas media dengan meminta tanggapan dokter bedah plastik hingga nyaris menenggelamkan substansi kasusnya. Payudaranya juga menjadi bahan olok-olok di berbagai jejaring sosial.

Pembobolan simpanan nasabah kakap oleh Melinda selama kurang lebih tiga tahun berakhir 23 Maret 2011 setelah delapan penyidik dari Direktorat Ekonomi dan Khusus Badan Reserse Kriminal Markas Besar Polri menangkap Melinda di apartemennya di kawasan SCBD, Jakarta Selatan. Tim dari Mabes Polri bergerak setelah mendapat laporan pihak Citibank pada bulan Januari.

Dalam keterangan saksi di pengadilan terlihat modus yang digunakan Melinda, yakni dengan menyalahgunakan kepercayaan para nasabah kakap terhadap dirinya. Oleh Melinda, nasabah-nasabah kaya dan sibuk itu disodori blanko kosong untuk ditandatangani agar memudahkan transaksi. Namun ternyata Melinda mencuri uang tersebut sedikit-demi sedikit tanpa disadari pemilik rekening melalui persekongkolan jahat dengan bawahannya, Dwi Herawati, Novianty Iriane dan Betharia Panjaitan selaku Head Teller Citibank.

Jaksa Penuntut Umum mendakwa Melinda melakukan penggelapan dan pencucian uang dalam kurun waktu 22 Januari 2007 hingga 7 Februari 2011 melalui 117 transaksi, dimana 64 transaksi di antaranya dalam bentuk pecahan rupiah senilai Rp27,36 miliar dan 53 transaksi senilai 2,08 juta dolar AS.

Bagaimana Melinda beroperasi selama itu?

Guna meraih kepercayaan nasabah, wanita 47 tahun tersebut terlebih dahulu memperlakukan mereka secara istimewa, misalnya dengan melayani di ruang khusus di kantor Citibank. Perlakuan ini tidak hanya diberikannya dalam waktu singkat, tetapi hingga puluhan tahun sampai nasabah sangat percaya.

Dari sini, Melinda secara cermat menelisik pola transaksi nasabah yang bersangkutan, kemudian mengajukan blanko kosong untuk ditanda tangani. Blanko inilah yang dia gunakanan untuk menarik dana dengan memerintahkan Dwi mentransfer uang ke beberapa perusahaan miliknya. Melinda juga menggunakan surat kuasa dari nasabah, sehingga nasabah seolah-olah datang ke bank untuk melakukan transaksi.

Untuk mengaburkan bukti kejahatan, Melinda membuat perusahaan pribadinya yang dialiri dana nasabah Citibank atas nama orang lain. Pada akhirnya, duit inilah yang digunakannya, antara lain untuk menyicil angsuran mobil super mewah seperti Ferrari. Tengok saja kesaksian Rohly Pateni, salah satu nasabah yang menjadi korban Melinda. Dia mengaku sangat percaya kepada Melinda karena sudah 18 tahun menjadi nasabah Citibank dan ditangani Melinda. Dia jarang mengecek rekeningnya karena sibuk bekerja.

Berdasarkan kesaksian mantan Citigold Executive Head di Citibank Landmark, Reniwati Hamid, Melinda mengalirkan dana nasabah ke empat perusahaan miliknya yaitu, PT Sarwahita Global Manajemen, PT Porta Axell Amitee, PT Qadeera Agilo Resources, dan PT Axcomm Infoteco Centro. Reniwati sendiri menjabat sebagai Direktur Utma di empat perusahaan yang didirikannya bersama Melinda, Roy Sanggilawang, dan Gesang Timora tersebut.

Dari keempat perusahaan ini, Melinda kembali menarik uang untuk kepentingan pribadinya, Andhika maupun adiknya, Visca Lovitasari serta suami Visca, Ismail bin Janim. Andhika menampung uang curian itu dengan membuka banyak rekening dengan identitas berbeda karena menggunakan KTP palsu. Dia juga diseret ke muka pengadilan dengan tuduhan melakukan tindak pidana pencucian uang dengan menerima dan menampung uang yang diduga hasil tindak pidana istri sirinya.

Andhika didakwa melanggar Pasal 6 ayat (1) huruf a, b, d, f UU Tindak Pidana Pencucian Uang juncto Pasal 65 ayat (1) KUHP, dan Pasal 5 ayat (1) UU Pencegahan dan Pemberantasan Tindak Pidana Pencucian Uang juncto Pasal 65 ayat (1) KUHP, dan Pasal 263 Ayat (2) KUHP dengan ancaman hukuman maksimal 15 tahun penjara.

Adapun Visca ditetapkan diadili setelah menampung dana dari Melinda senilai lebih dari Rp8miliar, dalam kurun waktu 24 Januari 2007 sampai tanggal 19 Oktober 2010. Tahap pertama Melinda menyetor sebesar Rp2.063.723.000. Lalu, Malinda mengirim lagi Rp.5.429.199.000 dan selanjutnya Rp66juta, dan terakhir Rp401.480.000. Jaksa mengatakan, dari tiap transaksi itu, Visca mendapat imbalan sebesar Rp5 juta. Sedangkan suaminya, Ismail yang juga diadili didakwa menampung uang dari Melinda sekira Rp20,4 miliar sejak bulan Januari 2010 hingga Oktober 2010 dalam 51 kali transaksi.

Sementara itu, jaksa menjerat Melinda dengan pasal berlapis, yaitu pasal dalam Undang-Undang Perbankan dan pasal Undang-Undang Tindak Pidana Pencucian Uang. Pertama, dia dijerat Pasal 49 ayat 1 dan 2 Undang-Undang Nomor 7 Tahun 1992 sebagaimana diubah dengan Undang-Undang Nomor 10 Tahun 1998 tentang Perbankan juncto Pasal 55 ayat 1 dan pasal 65 KUHP.

Kedua, Pasal 3 ayat 1 Undang-Undang Nomor 15 Tahun 2002 sebagaimana diubah dengan Undang-Undang No 25 Tahun 2003 tentang Pidana Pencucian Uang juncto Pasal 65 KUHP. Ketiga, Pasal 3 Undang-Undang No 8 Tahun 2010 tentang Pencegahan dan Pemberantasan Tindak Pidana Pencucian Uang juncto Pasal 65 ayat 1 KUHP. Ancamannya adalah 15 tahun penjara.

Fakta lain yang cukup menarik adalah keterlibatan Wakil Gubernur Lembaga Ketahanan Nasional (Lemhannas) Marsekal Madya TNI Rio Mendung Thalieb. Dia menjadi Komisaris Utama PT Sarwahita Group Managemen, namun mengaku tak melakukan bisnis dalam perusahaan tersebut. Tidak jelas apakah pengakuan ini benar atau tidak karena tidak pernah ada pemeriksaan terhadap yang bersangkutan.

Yang juga tak terungkap dari kasus tersebut adalah identitas dan latar belakang nasabah yang ditangani Melinda yang kabarnya mencapai puluhan orang. Sebab, yang melapor ke polisi cuma tiga orang. Semula, banyak pihak berharap seluruh nasabahnya melapor sehingga di sisi lain juga bisa ditelisik apakah ada di antaranya pejabat negara sekaligus mencari tahu darimana sumber uang itu.

Selain menjerat Melinda, Andhika, Visca, dan Ismail, polisi juga menyeret rekan kerja Melinda yakni Reniwati Hamid, RJ selaku Cash Official Manajer atau atasan teller, dan SW selaku Cash Supervisor Manager. Mereka menyusul Dwi Herawati binti Harno Wijoyo, Novianty Iriane binti Emon, dan Betharia Panjaitan yang lebih dahulu ditetapkan sebagai tersangka dan tengah menjalani persidangan dengan tuduhan turut membantu perbuatan Melinda.

Kasus ini masih akan berlanjut di tahun 2012 karena semua terdakwa masih menjalani persidangan di Pengadilan Negeri Jakarta Selatan. Belum satu pun dari mereka yang dijatuhi vonis oleh hakim. Proses persidangan bisa saja berlanjut hingga beberapa tahun ke depan jika persidangan berlanjut ke tingkat Mahkamah Agung.

Analisis kasus

Malinda Dee, seorang mantan senior Relationship Manager Citibank telah melakukan tindak pidana pencucian dan penggelapan dana nasabah sebesar lebih dari Rp 16 milyar. Selain nilai kejahatannya yang cukup fantastis, kasus ini merembet ke masalah privat karena gaya hidup mewah Melinda bersama suaminya Andhika Gumilang. Untuk meraih kepercayaan nasabah, terlebih dahulu Malinda Dee memperlakukan mereka secara istimewa, misalnya dengan melayani di ruang khusus di kantor Citibank. Perlakuan ini tidak hanya diberikannya dalam waktu singkat, tetapi hingga puluhan tahun sampai nasabah sangat percaya, setelah nasabah percaya barulah Malinda Dee melancarkan motifnya dengan mengajukan blanko kosong untuk ditanda tangani oleh nasabah yang menjadi target penipuannya untuk memuaskan kepentingan pribadi. Ternyata Melinda mencuri uang tersebut sedikit-demi sedikit tanpa disadari pemilik rekening melalui persekongkolan jahat dengan bawahannya selaku Head Teller Citibank.
Untuk mengaburkan bukti kejahatan, Melinda membuat perusahaan pribadinya yang dialiri dana nasabah Citibank atas nama orang lain. Berdasarkan kesaksian mantan Citigold Executive Head di Citibank Landmark, Reniwati Hamid, Melinda mengalirkan dana nasabah ke empat perusahaan miliknya yaitu, PT Sarwahita Global Manajemen, PT Porta Axell Amitee, PT Qadeera Agilo Resources, dan PT Axcomm Infoteco Centro. Reniwati sendiri menjabat sebagai Direktur Utama di empat perusahaan. Dengan terungkapnya kasus ini, jaksa menjerat Melinda dengan pasal berlapis, dengan ancamannya adalah 15 tahun penjara.

Pendapat Kelompok :

Menurut pendapat kelompok kami, Malinda Dee telah melakukan penyimpangan etika profesinya sebagai senior Relationship Manager Citibank. Karena dalam kasus ini Malinda telah melanggar beberapa prinsip kode etik diantaranya yaitu :
1.       Prinsip Tanggung Jawab Profesi, karena Malinda tidak bertanggungjawab atas kepercayaan yang telah diberikan oleh para nasabahnya. Dan juga tidak menunjukkan komitmen atas profesionalismenya  senior Relationship Manager Citigold Bank Citibank.
2.       Prinsip Kepentingan Publik, Disini Malinda tidak mementingkan kepentingan publik yaitu kepentingan para nasabahnya dan kepentingan nama baik Bank Citibank tersebut. Tetapi Malinda hanya mengutamakan kepentingan pribadi dan keluarganya.
3.       Prinsip Integritas, Awalnya Malinda tidak mengakui kecurangan yang telah dia lakukan hingga akhirnya diperiksa dan dimintai keterangannya dari para saksi yang terlibat dalam kasus tersebut.
4.       Prinsip Standar Teknis, Malinda tidak mengikuti peraturan Bank dan undang-undang yang berlaku sehingga tidak menunjukkan sikap profesionalnya sesuai standar teknis dan standar profesional yang relevan.

Nama Kelompok :
1.     Clarissa Trisqi H. (21211680)
2.     Linda Rustiani     (24211109)
3.     Nurul Astuti       (25211389)
4.     Sukma Sariningtyas (28211626)
5.     Syifa Yusnika       (27211003)
Kelas:  4EB24



Senin, 06 Oktober 2014

softskill

TUGAS ETIKA PROFESI AKUNTANSI #

Yups, disemester ini aku dapet mata kuliah etika profesi akuntansi. Di awal pertemuan Tanggal 30 September kakak dosen nugasin kita buat nulis diary yang harus di posting ke blog tentang pelanggaran etika apa aja yang telah kita lakukin atau yang kita liat selama tanggal 1 – 6 Oktober. Parahnya karna seumur hidup ku aku ga pernah samasekali nulis diary, alhasil aku lupa banget buat ngerjain tugas ini, dan aku baru inget tanggal 5 oktober. Jadi kayanya otak ku kudu mulai berkerja keras nih buat nginget-nginet apakah dosa yang telah ku perbuat dari tggl 1 Oktober kemaren. Huuh tugas yang sebenernya mudah ini, jadi berasa berat karna meres otak buat nginget-nginget ! buat ku tugas yg tak sengaja terlupakan ini termaksud pelanggaran dalam profesi ku sebagai mahasiswa, so pelanggaran ini bakal ku masukin di list pelanggaran tanggal 5 oktober, hahahaaag semoga aku berhasil nginget-nginget dan semoga aja di list pelaggaran ini tidak terdapat point mengarang cerita demi mengerjakan tugas ! Amin... :D

Rabu, 01/10/2014
·         Hari rabu aku ga ada jadwal kuliah, dan aku memutuskan untuk nonton kalem didalem kamar. Filem yang ku tonton adalah drama korea yang berjudul Three days, dan aku emang lagi kecanduan banget nonton filem nih filem, alhasil hari ini aku ngabisin 5 episod sekaligus, dan saat aku mau play episode selanjutnya ibu teriak-teriak nyuruh aku beresin rumah, dan tanpa disadari aku teriakin ibu ku balik dan aku bilang : “Aaaahh gamau aah nanti dulu! ibu duluan aja gih yang beresin”. Parahnya lagi aku beneran loh ngelanjutin nonton 1 episode itu lagi, sampai akhirnya aku sadar kalo beberapa menit lagi bakal banyak tamu yang dateng krmh ku, alhasil ngeberesin rumah jadi buru-buru n bener-bener ga maksimal. :p
Oke fix aku akuin ujung”nya aku menyesal ! Sorry Mom..

Kamis, 02/10/2014
·         Hari ini kembali tak ado jadwal kuliah, dan karna aku adalah anak rumahan, hari ini aku masih tetep ngejalanin aktivitas ku didalem rumah. Seperti yang telah aku sebutkan diatas, aku masih dalam kondisi kecanduan drama korea Three Days !  tapi hari ini aku tidak melakukan pelanggaran etika, walopun aku emang tetep nonton, tapi setiap ibu atau bapak aku teriak, aku langsung nge pause filem dan nyamperin mereka buat memenuhi semua permintaan mereka. ;)
·         Pelanggaran yang ku lihat dihari ini adalah saat menonton berita, yaitu liputan ulang dari sidang paripurna, itutuh bener-bener ampun deeh, menurut ku sidangnya sangat tidak kondusif, anggota seharusnya tidak maju ke meja sidang, dan seharusnyapun pemimpin sidang lebih tegas dan lebih menghargai pendapat anggotanya. Bayangin aja, saking riwehnya anggota yang maju ke meja sidang, sampai-sampai palunya hilang..! hiihiii ada-ada aja yah.. -__-‘

Jumat, 03/10/2014
·         Hari ini sepertinya ga ada pelanggaran apa-apa yg ku lihat ataupun ku lakukan. Hidupku flat.

Sabtu, 04/10/2014
·         Hufttt pagi ini adalah pagi paling memalaskan !  aku harus berangkat ngampus jam stgh 8 disaat keluarga ku masih pada berleha-leha dirumah, rasanya ituh sesuatu banget buat melangkah keluar rumah ! akhirnyapun aku tergoda untuk ikut berleha-leha sambil nonton the comment di net tv. Aku bener-bener nyantai karna aku pikir dosennya tuh pemalas, jadi ya aku kira kelas bakal ngaret 1 jam lah, ehhh ternyata whatsapp grup kelas berbunyi dan bertuliskan : “Dosennya udah dateng !“ Adeeeehhh ternyata dosennya rajin bangaat, rasanya jd malay ngampus kalo udah telat ginih yah tp mau gimana lagi, KEBUTUHAN ! hihihii akhirnya dengan tergesa-gesa aku ngeluarin motor n capcus dengan ngebutnya. Beberapa rambu-rambu lalu lintas pun ku langgar, yah walaupun tidak merugikan orang dan tidak terlalu merugikan diri ku, tetep aja judulnya aku ngelanggar!
jadi intinya pelajaran pertama yang aku petik adalah jangan menunda-nunda keberangkatan, kalo bisa malah datengnya lebih dulu. pelajaran kedua, jangan sedikitpun meremehkan orang lain..! ehehee peace.. >_<

Minggu, 05/10/2014
·         Yeyyy hari minggupun tibaa.. hari dimana aku dan keluarga ku beribadah digereja dan bertemu dengan teman-teman yang ku sayang. ( hahahag jgn sampe mereka ngebaca ini ! :p)
karna hari ini aku senang jadi aku tidak melakukan pelanggaran kecualiiiiiiiii...... *point kedua
·         Yups tibalah di point kedua dan seperti yang aku sebutkan di atas, aku telah melakukan pelanggaran kemahasiswaan yaitu sistim ngerjain tugas kebut semalam, huhuhuuu nyesel banget tupa sama tugas nulis diary ini, tapi tenang kak dosen, tugas ini murni dari hasil mengingat saya dari kejadian tggl 1, jadi saya ga ngarang kok kak, ehehehee yaa walaupun yang saya inget emang seadanya, jadi point”nya ga terlalu detail.. hihiii :D
·         Ohiya hari ini aku nonton berita yang parah banget ! seorang ayah menggedong anaknya yang masih bayi lalu membakar tubuhnya serta tubuh si bayi, alhasil sang bayi yang tak bersalah meninggal dunia dan si ayah mengalami luka yang serius. Ternyata semua itu dilakukan si ayah karena sang ibu menggugatnya cerai, beh,beh,beeeehh itu paraaah..! tega banget ya ayah nyaa..!

Senin, 06/10/2014
·         Hari ini aku harus ke kampus yang didepok karna mau ngambil berkas” PI, karna buru-buru takut sekertariat dosennya tutup jadi aku ngebut dan menerobos beberapa lampu merah, ternyata sampai di depok masih lama tutupnya, hihiii tau gitu gausah pake nerobos lampu merah segala yaaa..eheheheee ;)

Akhirnyaa tanggal 6 berakhir jugaaa.. fiuhh sepertinya saya tidak berbakat jadi penulis.. Hihiiii lebih baik kita sudahi sampai disini.. Sekian tugas penulisan diary saya, maaf ya jika ada kata-kata yang kurang berkenan, bye byeeee
^,^  ^,^  ^,^

Selasa, 01 Juli 2014

Tugas softskill

Reading Comprehension

Reading is an activity that we do to get the information. Through these activities, we are required to capture not only the origin of ideas and reading aloud. That is why there are problems associated with reading the text after we read a discourse. Problems are conducted to test whether we have a grasp of reading well or not.
Reading comprehension is a major pillar in the activity of reading in which readers build an understanding of a text. He combines logical thinking which is owned by a collection of letters, words, and sentences in the text.
So reading comprehension in the English text is not just about how well you read that includes pronunciation accuracy and loud voice. However, reading comprehension is itself an activity to build understanding of the meaning of a text which can then be translated by you and through your own language.
Strategies to solve Reading Comprehension
a. General tips
• Mentally, you have to be sure that you can definitely do the test you are facing. Do not be confused or feel 'down' after it first found that text - the text is too long it turns out you think. Whisper to yourself, "If others can, and so I certainly can!"
• You know that the answers of all questions that there is definitely present in the text itself. So, you do not need to worry.
• The problem is the limited time available to complete all the questions. Therefore, we need special tips for mensiasatinya.

b. Tips to answer questions
Here are some things that you may be able to answer all questions - questions for reading comprehension quickly and precisely.
• Read in passing all the questions there; you do not need to read the answer choices are available. Simply read the question alone.
• Then, read the text carefully, to find passages that relate to the question, but not for too long. Remember, time is very limited. Put a pencil which part is roughly related or can answer any questions you may have read earlier sbelumya.
• Do not stop reading if you find that you have not understood vocabulary. Ignore it, as you can guess the meaning by looking at the famil sentence in front of him and behind him.
• As you read earlier, you have to remember the type of question.

Here are some suggestions for answering the questions of each type.
1. Question: topic of the text
• Topic of the text = 'object' conversation / spoken
You are asked to look for the main obek discussed
• Topic of the text can comprise a single word, or group of words (phrases) are very short.
• In the text usually 'object' is an oft-repeated
• Usually can be inferred by looking at a few sentences at the beginning of the text / readings.
• From ynag available options, choose the one answer that has the most common sense (the most general).

2. Question: the main idea
• Main idea = the main idea
Basically a further description and are highly compact, about the 'topic of the text' or 'object' talks as already mentioned above.
• Usually a group of words (phrases) are slightly longer, and is more elaboratis (outlines, giving little explanation).
• Usually in the form of clauses (clauses) short, in which there were already the subject and predicate.

3. Questions of: conclusion
Conclusion = conclusions on the translation of the main ideas discussed in the text.

4. Question: cause and reason
Cause and reason = reason and reason
By the time you read berikkan distinctive sign of how the show cause and effect, or the reason and purpose.

5. Question: reference
Reference = reference
Such questions are referring to the purpose of one or some of the words
contained in the text, or a reference to the meaning of a particular expression.
To be able to answer correctly, take a look at some of the sentences that
preceded it.

6. Question = True or False
True or False = true or false
Provide an assessment form (true) atu wrong (false) relating to the content
text.

7. Question = exception
Exception = exception
Choosing the wrong one statement among true.

Example :

Questions 1 through 9 are based on the following passage.

Lichens, of the which more than twenty thousand species have been named, are complex associations between certain algae. The lichen itself is not an organism: rather it is the morphological and biochemical product of the association. Neither a fungus nor an algae alone can produce lichen.
The intimate relationship between these two components of the lichen living was once erroneously though to represent mutualism. In mutual relationships, both the benefit of participants. With lichens, however, it appears the fungus actually parasitizes the algae. This is one of the Conclusions drawn from experiments in the which the two components of lichens were separated and grown apart.
In nature, lichen fungi may encounter and grow around saveral kinds of algae. Some types of algae the fungi may kill; other types may reject it. Lichen algae are autotrophic, meaning they of make their own food through photosynthesis. Lichen fungi are heterotrophic, meaning they depend upon the algae within the lichen to supply their food. Up to ninety percent of than food made ​​by the green algal cell is transferred to the fungus. What, if anything, the fungus Contributes to the association is not well understood.
Lichens are hardly. The grow in many habitats and are pioneers in hostile environments Often where few other organisms can flourish. They have been known to grow endolithically, having been discovered thriving inside of rocks in Antarctica. Lichen help reduce erosion by stabilizing soil. Saveral kinds of insects glue lichens to their exoskeletons for camouflage. Many species of birds use lichens as building materials for nests. Human have used lichens for dyes and antibiotics.


1. Which of the following best describes lichen association?
     A. Simple plants made ​​of two different autotrophic organims.
     B. A mutual association between a fungus and an alga
     C. A parasitic association between two fungi, one autotrophic
     D. A union between a parasitic fungus and an autotrophic algae

2. The word "hardly" in line 26 is clossest in meaning to
     A. Tender
     B. Durable
     C. Armed
     D. Beneficial

3. Inclusive Biology, mutualism Occurs when two different organisms live close together and
     A. One organism parasitizes the other
     B. Both organisms benefit from the association
     C. Both organisms are harmed by the association
     D. One organism benefits while the other does not or is harmed by the association

4. In line 7, the word "intimate" is nearest in meaning to
     A. living
     B. Extraordinary
     C. Biological
     D. Close

5. Lichen serves as camouflage for the which of the following?
     A. Insects
     B. Birds
     C. Reptiles
     D. Mammals

6. The true nature of the relationship between the lichen components was clarified by
     A. Examining lichens with a microscope
     B. Observing lichens palced in the dark
     C. Observing the lichen component when grown apart
     D. Decreasing the amount of nutrients available to the lichens

7. In line 27, the word "hostile" is clossestnin the meaning to
     A. Unusual
     B. Cool
     C. Untraveled
     D. Inhospitable

8. An endolithic lichen is one that
     A. Grows in the canopies of trees
     B. Grows inside rocks
     C. Grows at very high altitudes
     D. Grows inside of other organisms, Including other lichens

9. Contribute Many lichens at the communities they in habits by
     A. Removing pollutants from the air
     B. Controlling wood-rotting fungi
     C. Slowing the spread of viruses
     D. Reducing soil erosion


Questions 10 through 18 are based on the following passage.

              When buying a house, you must be sure to have it checked for termites. A termite is much like an ant in its communal habits, although physically the two insects are distinct.
  Like those of ants, termite colonies Consist of different classes, each with its own particular job. The most perfectly formed termites, both male and female, make up the productive class. They have eyes, hard body walls and fully developed wings. A pair of reproductive termites founds the colony. When new reproductive termites develop, they leave to form another colony. They use their wings only this on time  and then break them off.
The worker termites are small, blind and Wingless, with soft bodies. They make up the majority of the colony and do all the work. Soldiers are eyeless and Wingless but are larger than the workers and have hard heads and strong jaws and legs. They defend the colony and are cared for by the workers.
The male and female of the reproductive class in REMAIN inside a closed cell when the female lays Thousands of eggs. The workers place the eggs in cell and care for them. Even if one colony is treated with poison, if a male and female of the reproductive class escape, they can form a new colony.
   Pest control companies can inspect a housefor infestation of termites. Often, of the lay person can not spot the evidence, so it is critical to have the opinion of a proffesional. Treatments vary depending upon the type of termite.


10. How are termites like ants?
       A. They live in communities, and each class has a specific duty
       B. Their bodies are the same shape
       C. The king and queen are imprisoned
       D. The females' reproductive capacities are the same

11. The word "communal" in line 3 is closest in meaning to
       A. Eating
       B. Reproducing
       C. Organizational
       D. Social

12. Which of the following is not true?
       A. All termites have eyes
       B. Some termites can not fly
       C. Workers are smaller than soldiers
       D. Termites do not fly Often

13. In line 4, the word "distinct" is closest in meaning to
       A. Similar
       B. Different
       Genetically related C.
       D. Strong

14. In line 6, "classes" is closest in meaning to
       A. Sexes
       B. Colonies
       C. Courses
       D. Categories

15. Which of the following statements is probably true?
       A. Thousands of termites may move together to develop a new colony
       B. The male and female reproductions do not venture outdoors except
            to form a new colony.
       C. There are more soldiers than workers
       D. A worker could kill a soldier Easily

16. The word "founds" in line 10 is nearest in meaning to
        A. Establishes
        B. Destroys
        C. Control
        D. Guards

17. Which of the following would be the best title for this passage?
        A. Termites Destroy Houses
        B. Termites Work Well Together
        C. The Habits and Physical Characteristics of Termites
        D. The relationship of Soldier and Worker Termites

18. The word "each" in line 6 Refers to
        A. Ants
        B. Colonies
        C. Jobs
        D. Classes


sources:
http://aguswuryanto.wordpress.com/2010/05/25/teknik-mengerjakan-soal-reading-comprehension/
http://www.caramudahbelajarbahasainggris.net/2013/12/apa-itu-reading-comprehension-ketahui-disini.html

http://www.kursusmudahbahasainggris.com/2013/10/contoh-soal-tes-toefl-reading.html

Sabtu, 31 Mei 2014

tugas softskill

How to Answer Questions Strategy Structure TOEFL Test
Structure was tested in the second part of the TOEFL test. It's means for to know your English competence.  Question structure is used to test your ability to understand the structure of the sentence in the English language correctly. In this model uses sentence completion format that complements the rest of the sentence is still empty. 
Of Structure somewhat easier question part of another section of the TOEFL test is Listening and Reading Comprehension.  Because Structure not too complicated, just fill in the blank sentence and identify sentence is wrong. Nevertheless, not to be taken lightly as well as the questions can trap and if not learn it before the test may not know the answer at all.

Tips for answering the question structure :
Ø  First of all consider the sentence in question in terms of
Remember purpose of the questions is to know or determine the structure best answer what about the right to supplement deficiencies. Therefore, by observing carefully will know the shortcomings and what is needed to complete it. Here you need to identify the components of the sentence. That is, which is the subject (noun), prediket (verb), object (noun), adverbs, and so on
Ø  Consider each answer is available, choose one that best completes the question of sentence,you have to pay attention to each answer in the answer choices (A), (B), (C), and (D). By looking carefully you will soon find out which one is the right choice to fill the gap in the sentence in question.
Of course you need to equip themselves with adequate grammar abilities. So it is advisable to study grammar books
Ø  Never eliminate an answer choice just look at the answer without seeing the phrase
about. In general, each answer choice is true when it stands alone. An answer choice is right or wrong will be known once it is inserted into the sentence.

1 . Passive Voice
Passive voice is a grammatical construction, where the subject line does not take action, but the receiver of an action by another agent either mentioned or not. In contrast, the active construction, subject directly related to the verb to act as the agent of the action.

Formula passive voice :
Be = Past Participle (Verb-3)

Ø Simple Present Tense
Pattern = Subject + to be + Verb3
example:
Active: They buy a shirt every week
Passive: A shirt is bought buy Them

Ø Present Continuous Tense
Pattern = Subject + to be + being + Verb3
example:
Active: He is watching a movie of the action
Passive: A movie of the action is being watch by his

Ø Present Perfect Tense
Pattern = Subject + have/has + been + Verb3
Example :
Active : She have done her homework
Passive : Homework have been done by her

Ø Simple Past Tense
Pattern = Subject + to be (was - were) + Verb 2
example:
Active: I wrote a letter yesterday
Passive: The letter was written by me

Ø Past Continous Tense
Pattern = Subject + to be (was – were) + Verb3
Example :
Active : she were typing a letter
Passive : A letter was been typed by her

Ø Past Perfect Tense
Pattern = Subject + had + been + Verb3
example:
Active: She had done her homework
Passive: She homework had been done by her

Ø Simple Future Tense
Pattern = Subject + will + be + Verb3
Example :
Active : They will buy a book tomorrow
Passive : A book will be bought by them

Ø Future Continous Tense
Pattern = Subject + will be + being + Verb3
Example :
Active : I will be typing a letter
Passive : A letter will be being typed by me

Ø Future Perfect Tense
Pattern = Subject + will have + been + Verb3
Example :
Active : She will have done her homework
Passive : Homework will have been done by her

EXERCISE
1.    A : Do you know the result of the test?
B : Not yet. The announcement ____ twice.
a. was postponed            d. has to be postponed
b. was being postponed    e. has been postponed
c. will be postponed



2.    Mela : Why do you prefer Surya Depstore to others?
Noni : Because the items ____ at a reasonable price.
a. is sold                d. were sold
b. are sold            e. had been sold
c. was sold
   



2.Participle
Active Participle is a verb - ing form which has the following functions :
Adjective ( Describe the noun) :
• I saw the boat sinking . ( I saw the boat which was sinking . )
• I heard the girl singing . ( I heard the girl who was singing )
Declare the events that occurred at the same point in time .
• Readi ng a magazine , I drink a cup of milk .
• Playing a piano , my sister sings song .
 Declare the events that occur in succession :
• Having had breakfast , he went out .
• Having finished operating the computer , I Switched off it .
     There are some verbs that are followed by the Active Participle :
Catch , feel, hear , keep , leave , look at , notice , observe , see , smel , watch .
• I feel something touching my ear .
• I keep the baby sleeping .
• I noticed them coming on time .
• I smell something burning .
• I saw the boys fighting .

Passive Participles are verb forms of the three that has a function to express the cause and effect :
• She Enters . She is accompanied by her mother .
She Enters accompanied by her mother .
• He was aroused by the crash and leapt to his feet . Aroused by the crash , he leapt to his feet .
Because / As / Since the city is surrounded by the mountain , the city has a cool climate .
Surrounded by mountain the city has a cool climate


3.Conditional sentence 
Conditional sentence is a compound sentence formed from a subordinate clause that begins with a subordinate conjunction condition and the main clause of a result / consequence. There are 4 types of conditional sentence commonly used, namely: type 1, type 2, type 3, and type 0. Condition on the conditional sentence may be filled with type 1, type 2 or almost impossible not fulfilled, type 3 can not be met (unreal) , while type 0 is always realized as a scientific fact / scientific truth.
Type I : Future Conditional
This sentence reveals the events that are expected to occur in the future and have the possibility to occur . ( probable condition)
The pattern of the sentence :
If + S + Verb ( present ) , S + future tense
or
subject + future tense , if + subject + future tense
example :
If she comes , I will give her the message .
If you study hard , you will pass the final exam .
If she wins the competition , they will give her a gold medal.
He will not go to the picnic , if it rains .
If we arrive late , she will be angry with us .

Type II : Present Conditional
It states that the event is expected to occur today but did not happen . ( Improbable condition)
The pattern of the sentence :
If + S + Verb 2 / were + S + would + Verb1
If + S + V2 , Subject + Past Future
example :
If she visited me , I would give her money .
If I had enough time , I would go fishing .
If you were a sugar , I would be a ant .
If Natasha Rizky were my girlfriend , I would be the happiest boy in the world .
If he smokes less , he would not cough so much .
Note :
In this type , to be subject to all the IF clause is WERE .

Type III : Past Conditional
It states that the event is expected to occur in the past , but it did not happen . (impossible condition)
The pattern of the sentence :
If + S + Past Perfect + , S + Verb + Past perfect future 3
Subject + Past perfect future , if + subject + + V3 Past Perfect
example :
If he had Studied hard , he would have passed the final exam .
If the team had played well , it would have won the competition .
If Alter Bridge had been here , I would have been very happy .
If you had come to my house , you would have met me .
If I had known her number , i would have called her .
4.    Causative
Causative verb is a verb that is used to indicate that the subject is not directly responsible for the actions that happened but someone or something else that is doing the action. Functions & Formulas causative verbs Causative Verbs Sentences are divided into two kinds, namely active (active) and passive (passive). In active sentences causative verb, an agent who worked on the action are known. In contrast, the causative verb kalimatpassive, agents are usually not mentioned.
Let, make, have, and get a causative verb in common use, there is an action that uses the bare infinitive verb form (infinitive without to) and some are to the infinitive.
Let
Tense : Let + subject + verb
Used to indicate that a person has been permitted to do anything .
example :
Danny let me enter his room .
Will you let me join the party tonight ?
I do not know what happen to me if my boss will not let me join the meeting .

Make
Form of a sentence : subject + verb + Make
Used to indicate that someone is forced to do something .
example :
Because of his homework , my teacher made ​​me have to work overtime .
Did he make you angry ?
Father made ​​my brother change his bad behavior .

Have
Form of a sentence : subject + verb + Have
Used to indicate the assignment of responsibilities to someone in doing something .
example :
My father had me take a chair in another room .
Mr . Advent had him lead the meeting .
I had the mechanic check my motorcycle .

Get
Form of a sentence : subject + verb + Get
Used to convince others to do something or a little outsmart someone else to do something .
example :
I got my brother to take the medicine even though it is little bit terrible .
The Governments do many ways to get people stop smoking .
She got my sister clean the jacket by giving some money .
EXERCISE
1. As i was talking to a client when my phone rang , I had _____________
a. to answer                      b. answering the call               c. asked to answer the call
d. answered to call           e. My secretary answer the call

2.  My radio is broken. i will get someone _____________ it
a. repaired                    b. to repair                           c. has repaired it
d has to repair              e.to do it for someone


5.    Relative Pronoun
Relative Pronoun is a pronoun to form a noun that describes the relative clause in the main clause of a complex sentence. In the relative clause, the relative pronoun can function as subject, object, or possessive pronoun is where the there is no difference in the number (singular or plural) and gender (male or female). These pronouns include: who, Whom, Whose, roomates, and that indefinite pronoun and the suffix-ever, namely: whoever, whomever, and whichever.
Relative Clause = Relative Pronoun +/- Subject + Verb
Complex Sentence = Independent Clause + Relative Clause

6.    Negative – Either Neither
Either usage and Negative Neither the Agreement In the words of the agreement, either function and Neither is very similar to so and too. The difference is: and so too is only used in the affirmative (positive) agreement, while, either, and Neither is only used to express negative agreement. For more details, see the following pattern:
Negative statements, and * subject * negative * either auxiliary or be
Negative statements, and * Neither * positive * auxiliary or be subject

example:
1. I did not see my book this morning. My sister did not see mybook this morning.
*. I did not see my book this morning, and my sister did not either. (I did not see my book this morning, and so did my sister).
*. I did not see my book this morning, and Neither did my sister. (I did not see my book this morning, and so did my sister).

7.   Question Tag
Question tags are short questions were added at the end of a statement (declarative sentence) to ask for information or asking for approval. Such as idioms, the tag question is the part that is often used in everyday speech of a native speaker. Although grammar, pronunciation, and intonation of his good, one can not easily recognizable as a native speaker, if not using question tags.
example :
Ø  You love math, don’t you? 
Ø  You don’t love math, do you? 

8.   Conjunction 
The conjunction is a word or group of words that serves to connect two words, phrases (phrases), clause (clause), or paragraph (paragraph). This word is one of the eight parts of speech.
EXERCISE
1. You’ll have to call me early in the morning; ………., I will have left for work.
a. however  b. Otherwise  c. Furthermore   d. Moreover  e. Consequently   
2. My uncle doesn’t earn much, ………, he can send his children to college.
a. however  b. and   c. therefore   d. Hence   e. So



9.   Gerund
Gerunds are verb plus ing (verb + ing) and functions as a noun. In other words, the gerund is a verb converted into a noun by adding-ing.
1.We are considering _____(buy) a cassette recorder.
a.      We are considering buying a cassette recorder.
b.      We are considering to buy a cassette recorder.
c.       Don’t know

2. Mr. Robbi stopped____(go) to his Engish Class.
a. Mr.Robbi stopped going to his English class.
b. Mr.Robbi stopped to going to his English class.
c. Don’t Know

10.  Infinitive
Infinitive is a verbal consisting of particles to and from the simple form of the verb (bare infinitive) which can function as a noun, adjective, or adverb. Verbal is a word formed from the verb, but it serves as another part of speech. Another verbal gerund and participle is. As with other verbal, this word is more common to name the action (action) or a state (state). Infinitive can be accompanied by the object (noun, pronoun), modifier, or object and modifier (noun phrase) that becomes infinitive phrase.
example:
· To win the game, we must practice hard.
· To say is easy but is difficult to do.
· To be easy to study English, we must have a lot of vocalubulary.

Sumber :