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IAS 10 EVENTS AFTER THE REPORTING PERIOD (2011)

ED PSAK NO.08 (REV 2010) PERISTIWA SETELAH PERIODE PELAPORAN

 

 

Tujuan pernyataan ini adalah untuk mengatur:

1. ketika suatu entitas harus menyesuaikan laporan keuangannya untuk peristiwa setelah periode pelaporan, dan

2. tentang pengungkapan bahwa entitas harus memberikan keterangan tanggal ketika laporan keuangan telah disetujui untuk masalah dan peristiwa setelah periode pelaporan.

 

Standar ini juga mensyaratkan bahwa suatu entitas tidak harus menyiapkan laporan keuangannya atas dasar kelangsungan usaha jika peristiwa setelah periode pelaporan menunjukkan bahwa asumsi kelangsungan usaha tidak tepat.

 

Peristiwa setelah periode pelaporan adalah peristiwa-peristiwa, yang menguntungkan dan yang tidak menguntungkan, yang terjadi antara akhir periode laporan dan tanggal ketika laporan keuangan untuk diterbitkan. Dua jenis peristiwa yang dapat diidentifikasi:

1. peristiwa yang memberikan bukti kondisi yang ada pada akhir periode pelaporan (menyesuaikan peristiwa setelah periode pelaporan); dan

2. peristiwa yang mengindikasikan suatu kondisi yang timbul setelah periode pelaporan (peristiwa yang tidak perlu disesuaikan setelah periode pelaporan).

 

Suatu entitas harus menyesuaikan jumlah yang diakui dalam laporan keuangan untuk mencerminkan peristiwa setelah penyesuaian periode pelaporan yang memerlukan penyesuaian.

 

Suatu entitas tidak wajib menyesuaikan jumlah yang diakui dalam laporan keuangan untuk mencerminkan peristiwa setelah periode pelaporan yang tidak memerlukan penyesuaian. Jika peristiwa yang belum disesuaikan setelah periode pelaporan adalah material, maka tidak diungkapkannya hal tersebut dapat mempengaruhi keputusan ekonomi yang diambil atas dasar pengguna laporan keuangan. Oleh karena itu, entitas mengungkapkan informasi berikut untuk setiap kelompok peristiwa tersebut:

1. sifat peristiwa, dan

2. estimasi atas dampak keuangan, atau pernyataan atas estimasi tersebut tidak dapat dibuat.

 

Jika entitas menerima informasi setelah periode pelaporan tentang kondisi yang ada pada akhir periode pelaporan, maka entitas memutakhirkan pengungkapan kondisi tersebut sesuai dengan informasi terkini.

Perkembangan Pengungkapan

                Perkembangan sistem pengungkapan sendiri tidak jauh berbeda dengan perkembangan Sistem Akuntansi, bahkan standar dan praktik pengungkapan itu sendiri dipengaruhi oleh faktor – faktor antara lain: sumber – sumber keuangan, undang – undang, politik, ekonomi, tingkat pertumbuhan ekonomi, pendidikan, budaya, dan faktor – faktor lainnya.

                Perbedaan – perbedaan yang terjadi dalam pengungkapan nasional sebagian besar dikarenakan adanya perbedaan pemahaman, asumsi, serta pengelolaan keuangan perusahaan yang berbeda – beda. Di negara – negara maju seperti Amerika Serikat, Inggris dan negara – negara lain, investor dari pihak institusi memegang peran yang sangat penting di negara – negara ini, mereka menuntut pengembalian keuangan dan meningkatkan nilai pemegang saham. Pengungkapan publik yang telah berkembang dalam mengantisipasi akuntanbilitas perusahaan kepada masyarakat luas.

Pengungkapan Sukarela

                Manajer merupakan pemain di belakang informasi yang ada, manajer mengetahui lebih baik mengenai performa perusahaan baik sekarang ataupun yang akan datang. Dalam beberapa hal, manajer berinisiatif untuk mengungkap informasi seperti itu secara sukarela. Kebaikan dari hal tersebut adalah, dapat menyebabkan biaya transaksi menjadi lebih rendah dalam perdagangan sekuritas perusahaan, bunga yang lebih tinggi dari analisis keuangan dan investor, meningkatkan likuiditas saham dan biaya modal yang lebih rendah. Pengungkapan sukarela baik secara tidak langsung dapat tercapainya keuntungan dalam pasar modal,  laporan tersebut menggambarkan bagaimana perusahaan dapat menggambarkan investasi potensial mereka kepada investor.

                Investor – investor dimanapun, mereka mengharapkan informasi yang terinci dan bertahap, tingkat pengungkapan sukarela meningkatkan negara dengan pasar yang telah maju dan baru muncul. Akan tetapi, pada kenyataanya, baik manajer maupun investor memiliki tujuan yang berbeda, hal tersebut yang menyebabkan perbedaan kepentingan yang akhirnya dapat menyebabkan komunikasi manajer dengan investor luar tidak sempurna.

                Hal tersebut dapat dibuktikan dengan ditemukannya indikasi bahwa manajer perusahaan sering memiliki intensitas yang besar untuk tidak mengungkapan kondisi perusahaan pada saat keadaan kurang baik, hal tersebut dilakukan agar perusahaan berkesan positif di mata investor.

Kebutuhan Pengaturan Pengungkapan

                Frost dan Lang menjelaskan dua objek investor berorientasi pasar: perlindungan investor dan kualitas pasar.

1. Proteksi Investor. Investor dijamin dengan informasi dan dilindungi dengan pelaksanaan dan pengawasan peraturan pasar. Kecurangan (fraud) mencegah adanya penawaran publik, perdagangan, pemilihan, dan sekuritas penawaran. Informasi keuangan dan non keuangan yang bisa dibandingkan telah ditemukan sehingga investor bisa membandingkan perusahaan area industri dan negara.

2. Kualitas Pasar. Pasar adalah adil, tersusun, eisien, dan bebas dari penyalahgunaan dan perubatan jahat. Keadilan pasar dipromosikan dengan akses informasi yang wajar dan kesempatan berdagang. Efisiensi pasar berkembang dengan meningkatkan likuiditas dan mengurangi biaya transaksi. Kualitas pasar ditandai dengan kepercayaan investor dan mereka memfasilitasi pembentukan modal. Harga mencerminkan persepsi nilai investor tanpa keputusan sewenang atau berubah – ubah.

                Fros dan Lang juga mengulas empat prinsip pada investor yang berorientasi pasar yang harus dijalankan.

1. keefektifan biaya.

2. fleksibilitas dan kebebasan pasar.

3. laporan keuangan transparan dan pengungkapan menyeluruh.

4. perlakuan setara perusahaan domestik dan asing.

Praktik Pelaporan dan Pengungkapan

                Apakah semua perusahaan yang ada di dunia memperlihatkan laporan tahunan mereka yang sebenarnya? Pengungkapan laporan tahunan merupakan tindakan manajer terhadap pengaturan pengungkapan dan insentif mereka untuk menyajikan laporan informasi keuangan pengguna secara sukarela. Oleh karena itu, sangat penting untuk para manajer untuk menyajikan laporan informasi berdasarkan keadaan sebenarnya bukan berdasarkan yang dibutuhkan.

Pengungkapan Informasi Progresif

                Pengungkapan merupakan pengungkapan yang memberikan informasi: (1) perkiraan laba, arus kas, pengeluaran modal, dan hal2 keuangan lainnya. (2) tujuan informasi mengenai kinerja dan keadaan ekonomi di waktu yang akan datang, (3) laporan program perusahaan untuk di waktu yang akan datang.

Pengungkapan Segmen

                Laporan informasi dituntut untuk bisa memberikan hasil perusahaan industri dan segmen geografis usaha dan keuangan signifikan dan perkembangannya. International Financial Reporting Standards (IFRS) merupakan laporan yang mencakup seluruh segmen secara lengkap, bahkan mencakup penyesuaian dari standar akuntansi di berbagai negara. Pengungkapan segmen ini mencakup pendapatan, pengeluaran modal yang menginformasikannya di berbagai negara.

Pelaporan Pertanggung Jawaban Sosial

                Selain perusahaan menginformasikan informasinya kepada investor, perusahaan juga dituntut untuk dapat memberikan informasi tentang pengaruh perusahaan terhadap sumber daya yang ada, seperti pegawai, lingkungan dan sosial. Hal ini dikarenakan ada sebagian perusahaan yang dikarenakan tindakan aktivitasnya yang dapat menyebabkan kerugian dari tindakan aktivitas yang dilakukan. Seperti perusahaan manufaktur yang dapat mencemarkan udara di sekitar industri, pembuangan limbah. Karena sekarang ini, pelaporan didasarkan oleh tiga aspek, yaitu 3P (profit, people, and planet).

Implikasi Bagi Pengguna Laporan Keuangan dan Manajer

                Manajer di setiap negara harus dapat bisa memberikan pengungkapan pelaporan yang dapat mempertinggi keuntungan signifikan baik secara langsung maupun secara tidak langsung untuk perusahaan mereka. Seperti pengungkapan segmen, dan pertanggung jawaban sosial, dapat mendatangkan keuntungan yang signifikan terhadap perusahaan. Karena semakin bertumbuhnya perusahaan tersebut dan berkembangnya setiap aktivitas yang dilakukan maka semakin besar pula kebutuhan informasi yang diperlukan.

  1. Identitas Artikel:
 
  1. a, Judul

International accounting harmonization, banking regulation, and Islamic banks

  1. b. Penulis

Rifaat Ahmed Abdel Karim

  1. c. Jurnal

The International Journal of Accounting

  1. d. Volume

36

  1. e. Tahun

2000

  1. f. Nomor

2

  1. g. Halaman

169 – 193

  1. Pendahuluan

 

  1. Motivasi

Mengingat bahwa literatur yang ada tidak meyakinkan terhadap efek dari strategi diversifikasi pada pilihan pembiayaan perusahaan, sehingga penting untuk terus berhati-hati meguji subjek dengan menggunakan berbagai sampel dan metodologi empiris.

  1. Tujuan

Tujuan dari makalah ini adalah untuk menyelidiki apakah, dan sejauh mana, diversifikasi perusahaan dalam bisnis yang terkait dan yang tidak mempengaruhi pilihan struktur modal, dan apakah struktur kepemilikan berhubungan dengan pemahaman strategi diversifikasi perusahaan dan pemilihan pembiayaan utang-ekuitas.

  1. Tinjauan Pustaka & Hipotesis

 

  1. Tinjauan Pustaka

Islamic finance (Wilson, R. 1997),

International accounting standards and organizations (Wyatt, AR 1991),

Accounting standards: national or international? (Wyatt, AR 1992),

international financial markets and their impact on accounting( ),

Uni-

versity of Illinois, Center for International Educational and Research in Accounting(Zelizer, G. 1998),

The International Journal of Accounting(RAA Karim, 2001).

  1. Hipotesis

H1. dalam aktualisasinya, bahwa transaksi Islam tidak sesuai dengan transaksi yang IASs yang dimaksudkan, dan karena itu dapat diterapkan kepada mereka dengan cara yang berbeda, tidak ada yang memuaskan, misalnya,

penerapan PSAK 31: Pelaporan Keuangan Partisipasi dalam Ventura Bersama (1993) untuk mudharabah atau musyarakah.

 

H2. Risiko dan konflik kepentingan adalah dua isu utama yang ada di balik pembenaran

aturan untuk memisahkan perbankan komersial dari perbankan investasi.

     

 

 

  1. Metode Penelitian

 

a. Pengukuran variabel

 

b. Metode analisis

Metode yang digunakan dalam jurnal ini adalah menggunakan metode analisis kualitatif.

c. Sampling

 

  1. Hasil analisis

Mayoritas bank Syariah melakukan baik komersial perbakan, investasi dan layanan. Namun, tidak seperti komersial dan bank investasi, bank Syariah membangun firewall untuk memisahkan secara legal, finansial, dan di mana generalisasi kedua layanan.

  1. Simpulan, Keterbatasan, Implikasi

Kesimpulan dari makalah ini adalah bahwa perspektif diadopsi oleh otoritas pengawas untuk mengatur perbankan Islam cenderung mempengaruhi perlakuan akuntansi rekening investasi diadopsi oleh bank – bank Islam, meskipun, sebagian besar negara di mana bank – bank tersebut beroperasi baik melihat langsung ke IAS’S sebagai standar nasional bank tersebut..

 

KODE ETIK AKUNTAN PUBLIK

KODE ETIK AKUNTAN PUBLIK

 

‘’Perlunya kode etik bagi profesi’’

Kode etik yang mengikat semua anggota profesi perlu ditetapkan bersama, tanpa kode etik maka setiap individu dalam satu komunitas akan memiliki sikap atau tingkah laku yang berbeda – beda yang dinilai baik menurut anggapannya sendiri dalam berinteraksi dengan masyarakat atau organisasi lainnya. Tidak dapat dibayangkan betapa kacaunya apabila, setiap orang dibiarkan dengan bebas menentukan mana yang baik dan mana yang buruk menurut kepentingannya masing – masing, atau bila perlu menipu dan berbohong dalam bisnis seperti menjual produk yang tidak memenuhi standar tetap dijual dianggap sebagai hal yang wajar (karena setiap pebisnis selalu menganggap bahwa setiap pebisnis juga melakukan hal yang sama). Atau hal lain seperti setiap orang diberi kebebasan untuk berkendara di sebelah kiri atau kanan sesuai keinginannya. Oleh karena itu nilai etika atau kode etik diperlukan oleh masyarakat, organisasi, bahkan Negara agar semua berjalan dengan tertib, lancar, teratur, dan terukur.

Kepercayaan masyarakat dan pemerintah atas hasil kerja auditor ditentukan oleh keahlian, indepedensi serta integritas moral/ kejujuran para auditor dalam menjalankan pekerjaannya. Ketidak percayaan masyarakat terhadap satu atau beberapa auditor dapat merendahkan martabat profesi auditor secara keseluruhan, sehingga dapat merugikan auditor lainnya.

Oleh karena itu organisasi auditor berkepentingan untuk mempunyai kode etik yang  dibuat sebagai prinsip moral atau aturan perilaku yang mengatur hubungan antara auditor dengan klien dan masyarakat.

Kode etik atau aturan perilaku dibuat untuk dipedomani dalam berperilaku atau melaksanakan penugasan sehingga menumbuhkan kepercayaan dan memelihara citra organisasi di mata masyarakat.

Di dalam KAP sendiri memuat setidaknya ada tiga aturan yang memuat aturan atau standard – standart dalam aturan auditing yaitu: prinsip etika, aturan etika dan interpretasi aturan etika. Dan dalam kesempatan ini saya akan mendeskripsikan prinsip etika yang meliputi delapan butir dalam pernyataan  IAI, 1998, dalam Ludigdo, 2007 (dalam bahasa pemahaman sendiri).

1. Tanggung Jawab profesi

Dalam melaksanakan pekerjaan dan tanggung jawabnya sebagai bidang yang ahli dalam bidangnya atau profesional, setiap auditor harus senantiasa menggunakan pertimbangan moral dan profesional dalam setiap kegiatan yang dilakukan seperti dalam mengaudit sampai penyampaian hasil laporan audit.

2. Kepentingan Publik

Profesi akuntan publik memegang peran yang penting di masyarakat, dimana publik dari profesi akuntan yang terdiri dari klien, pemberi kredit, pemerintah, pemberi kerja, pegawai, investor, dunia bisnis dan keuangan, dan pihak lainnya bergantung kepada obyektivitas dan integritas akuntan dalam memelihara berjalannya fungsi bisnis secara tertib. Karena tanggung jawab yang dimiliki oleh auditor adalah menjaga kredibilitas organisasi atau perusahaan.

 

3. Integritas

Auditor harus memiliki integritas yang tinggi, sama seperti hal dalam kepentingan publik, auditor adalah peran yang penting dalam organisasi, dalam menjalankan tanggung jawabnya auditor harus memiliki integritas yang tinggi, tidak mementingkan kepentingan sendiri tetapi kepentingan bersama atas dasar nilai kejujuran. Sehingga kepercayaan masyarakat dan pihak – pihak lain memeliki kepercayaan yang tetap.

 

4. Objektivitas

Setiap auditor harus menjaga obyektivitasnya dan bebas dari benturan kepentingan dalam pemenuhan kewajiban profesionalnya.

Obyektivitasnya adalah suatu kualitas yang memberikan nilai atas jasa yang diberikan anggota. Prinsip obyektivitas mengharuskan auditor bersikap adil, tidak memihak, jujur secara intelektual, tidak berprasangka atau bias, serta bebas dari benturan kepentingan atau dibawah pengaruh pihak lain. Akan tetapi, setiap auditor tidak diperbolehkan memberikan jasa non-assurance kepada kliennya sendiri, karena dapat menimbulkan tindakan yang dapat melanggar peraturan atau kecurangan.

5. Kompetensi dan Kehati-hatian Profesional

Setiap anggota harus melaksanakan jasa profesionalnya dengan berhati-hati, kompetensi dan ketekunan, serta mempunyai kewajiban untuk mempertahankan pengetahuan dan ketrampilan profesional pada tingkat yang diperlukan untuk memastikan bahwa klien atau pemberi kerja memperoleh manfaat dari jasa profesional dan teknik yang paling mutakhir. Auditor diharapkan memiliki pengetahuan yang memadai dan sikap yang konsistensi dalam menjalankan tanggung jawabnya.

6. Kerahasiaan

Setiap auditor harus menghormati kerahasiaan informasi yang diperoleh selama melakukan jasanya dan tidak boleh memakai atau mengungkapkan informasi tersebut tanpa persetujuan klien atau pihak – pihak yang terkait, kecuali bila ada hak atau kewajiban profesional atau hukum untuk mengungkapkannya.

7. Perilaku Profesional

Setiap auditor harus berperilaku yang konsisten dengan karakter yang dimiliki yang harus dapat menyesuaikan perilakunya dengan setiap situasi atau keadaan dalam setiap tanggung jawabnya terhadap klien.

8. Standar Teknis

Setiap auditor harus melaksanakan jasa profesionalnya sesuai dengan standar teknis dan standar profesional yang relevan. Sesuai dengan keahliannya dan dengan berhati-hati, auditor mempunyai kewajiban untuk melaksanakan penugasan dari penerima jasa selama penugasan tersebut sejalan dengan prinsip integritas dan obyektivitas.

Standar teknis dan standar professional yang harus ditaati auditor adalah standar yang dikeluarkan oleh Ikatan Akuntan Indonesia. Internasional Federation of Accountants, badan pengatur, dan pengaturan perundang-undangan yang relevan.

Sumber:

http://pusdiklatwas.bpkp.go.id/filenya/namafile/298/KESA_Terampil.pdf

application letter

Order letter

PT. CITRA MANDIRI

Jl. Blora No. 90

Jakarta Pusat

27th October 2005

PT. SURYA ABADI

Jl. Kebalen 5

Depok

Dears sirs,

We thank you for your letter dated 21st October 2005 together with a catalogue of your publications.

We have pleasure in placing the following order:

–          Selected letters                                                        25 numbers

–          Business letters                                                        25 numbers

–          Encyclopedia of general knowledge                                25 numbers

–          Good thoughts                                                         15 numbers

Please send the goods by Dian Rana Transport agency, Depok and forword the documents through the Dki Bank, at Depok.

Your faithfully

David Marshall

Reply

PT. SURYA ABADI

Jl. Kebalen 5

Depok

PT. CITRA MANDIRI

Jl. Blora No. 90

Jakarta Pusat

Dear sirs,

In compliance with your order dated 27th October 2005 we have pleasure in informing you that we have sent the parcel of goods by Dian Rana Transport agency forwarded the documents through your bankers.

A copy of the invoice is enclosed for your prior information.

Please release the documents on presentation.

Yours faithfully

Dave

Complaint letters

PT. TRIRAHAYU

Jl. Imam Bonjol 10

Jakarta

                                                                                                                                16th October 2008

DELTA WEST LIMITED

14 Cambridge street

Leederville

Western Australia

Dear sirs,

We regret very to say that your consignment against R/R No. 163821 dated 10th September 2008 has been received in an entirely damaged condition and not a single packet is in saleable condition. Will you, therefore, please send a frsesh consignment on recipt of which we shall return the goods already received.

Your faithfully

David Marshall

Reply

DELTA WEST LIMITED

14 CAMBRIDGE STREET

LEEDERVILLE

WESTERN AUSTRALIA

                                                                                                                                                26th October 2008

PT. TRIRAHAYU

Jl. Imam Bonjol

Jakarta

Indonesia

Dear sirs,

We thank you for your letter dated 16th October 2008. We are sorry to learn that through a little negligence on the part of our packing department, you have received the consignment in a damaged condition.

While we are arranging to send a fresh consignment of your order within a day or two, we would seggest that you may sell the thea( already recived) in loose form and remit us the amount in due couse at the rate of $10 per lb. instead of $12 per lb.

We regret once again for the inconvenience caused and assure you that such a thing will not happen infuture as we have instructed our packing department to provide wooden packing hereafter.

Yours faithfully

Dave

Application

David Marshall

Jl. Tegalan No. 7

Jakarta TImur

15th May 2008

PT. Honda International

Jl. Yos Sudarso 16

Jakarta

Dear sir,

I have been told by Mr Andy Widjaja, Credit Manager, PT Bayu Buana, Jakarta, with whom I belive you are acquainted, that you are expecting to make some additions to your accounting staff in June. I should like to be considered an applicant for one of these positions.

You can see from my curriculum vitae that is enclosed with thisletter that I have had five years of varied experience. The companies for wwhich I have worked have given me permission torefer you to them for information about the quality of the work I did while in ther emply.

My work was in the credit department and in the accounting deparment in both companies, with some experience also in inventory control.

I would ve very grateful if you give me further information about the post, and the salary you are offering.

I am available toattend an interview at your convenience.

Il look forward to hearing from you.

Your sincerely,

David Marshall

Conditional sentence
referred to as sentence modality, because of the meaning contained in the sentence is contrary to the true meaning. In English there are three types of conditional sentences, which each have their own usefulness. In a sentence modality, there are two clause, namely:
1. supposition clause, often referred to as the “if clause”
2. expectations of the clause, which in this case as the “main clause”

type1.

Used to express the things that diaharapkan would happen, for describing the things that will happen. Thus, this sentence describes a certain thing will happen, if at certain things are met.

If + subject + V1 + object: subject + will + V1

cth:

if he gives me an/the invitation, I will come to the party.

I believe that he will be angry with me if I come late.

You will pass your test if you study hard.

If he has many problems, I will help him.

Type 2

used to express things that are actually contrary to the situation now, not to predict things that will happen.

If + subject + V2 + object: subject + would + V1 + object

cth:

1.       if I were a teacher, I would teach them. (seandainya saya seorang guru, saya akan mengajarkan mereka)

2.       what would you do if you were her brother? ( apa yang akan kamu lakukan, seandainya kamu kakaknya?)

3.       If he gave the letter, I could read it. (seandainya ia memberikan surat itu, saya dapat membacanya).

4.       If he were In the room, he could see the picture. (seandainya ia di ruangan itu, ia dapat melihat gambar itu).

Type 3

used to express the things that had already happened, the impossible will happen again.

If + subject + had + V3 + object: I + would have + V3 + object

cth:

1.       if he had invited me, I could have come to the party. (seandainya ia telah mengundang saya, maka saya datang ke pesta itu)>

2.       if she had known the news, I believe that she would have gone. ( seandainya ia telah mengetahui berita itu, saya yakin bahwa ia sudash pergi).

3.       If he had been there, I could have told him the matter. (seandainya ia telah ada di sana, sebenarnya saya sudah dapat mengatakan hal itu kepadanya).

Soal:

1.       it rained very hard this morning, but mother didn’t have an umbrella with her. > if she had an umbrella, she would not have been wet.3

2.       If my parents were alive, I would not have to work for my tuition fee. > I have to earn to pay my tuition fee because my parents have died.2

3.       If he hadn’t missed the first flight, he would have been able to attend his friend’s weddign ceremony. >he didn’t attend the wedding ceremony because he missed the first flight.3

4.       I wouldn’t have gone upstairs if the lift had been working.3

5.       If only we had asked the police for directions, we would have found the place easily.3

6.       had she been there that day she would have known about the announcement. 3

7.       were he rich, he could buy the car. He is not rich and he cannot buy the car. 2

8.       I will come to your office next saturday if you are there. 1

9.       if you had returned the book yesterday, I would have finished reading it. 3

10.     if that car were mine, I would let you have a ride to go home. 2

reference : S. Paryono,  B.Inggris Pasti Lulus 100%, penerbit: Erlangga, Jakarta, 1997

DAVID MARSHALL

20208302

3EBO4

PASSIVE VOICE

1. people grow corn in iowa. (Active)

corn is grown in iowa. (Passive)

2. Peter came here two months ago. (No change)

3. Someone made this antique table in 1734. (active)

this table was made by someone in 1734. (passive)

4. An accident happened at the corner of Fifth and Main. (Active)

at the corner of Fifth and Main was happened an accident. (Passive)

5. Someone stole my purse. (Active)

my purse was stolen by someone. (passive)

6. someone was making the coffee when I walked into the kitchen. (active)

the coffee was being made by someone when I walked into the kitchen. (Passive)

7. Translator have translated that book into many languages. (active)

that book have been translated by translator into many languages. (Passive)

8. Jim’s daughter drew that picture. (Active)

that picture was drawen by Jim’s daughter. (passive)

9. The judges will judges the applicants on the basis of their originality. (Active)

the applicants will be judged by the judges on the basis of their originality. (passive)

10. my sister’s plane will arrive at 10:35. (no change)

11. Is professor Rivers teaching that course this semester? (No change)

12. When did someone invent the radio? (Active)

when the radio was invented by someone? (passive)

13. The mail carrier had already delivered the mail by the time I left for school this morning. (active)

the mail had been delivered by me when I left for school this morning. (Passive)

14. when is someone going to announce the results of the contest? (No change)

15. after the concert was over, hundreds of fans mobbed the rock music star outside the theater. (active)

the rock music star was mobbed by hundreds of fans after the concert outside the theater. (passive)

16. ever since I arrived here. I have been living in the dormitory because someone told me that it was cheaper to live there than in an apartment. (active)

the dormitory have been being lived by me because someone told me that it was cheaper to live there in an apartment since I arrived here.

17. they are going to build the new hospital next year. They have already built the new elementary school. (No change)

18. if you expose a film to light you are developing it, you will ruin the negatives. (No change.)

CONDITIONAL SENTENCE     

 

3. an aerosol spray can will explode if you threw it into a fire.

4. you should tell your father exactly what happened. If I were you, I will tell him the truth as soon as possible.

5. if I have my camera with me yesterday, I will take a picture of Alex standing on his head.

6. i’m almost ready to plant my garden. I have a lot of seeds. Maybe I have more than I need. If I had more seeds than I need, I will give some to Nellie.

7. I got wet because I didn’t take my umbrella. However, I didn’t get wet if I remembered to take my umbrella with me yesterday.

8. I will change the present economic policy if I was the President of the United States.

9. if the teacher will absent tomorrow, class will be cancelled.

10. george has only two pairs of sock. If he have been more than two pairs of sock, he will not to wash his socks so often.

11. that sounds like a good job offer. If I were you, I will accept it.

12. the cowboy pulled his gun toshoot at the rattlesnake, but he was too late. If he has quicker to pull the trigger, the snake will not bite him on the ankle. It’s good thing he was wearing heavy leather boots.

Definition

as well as just like  Indonesian language, English Naturalife Greenworld two forms of sentences, which are used to express a thought, or an act. Both forms (structure) is the form of the active sentence and passive forms of sentences.
In active sentences, as in the structure of the Indonesian, the subject do the work, or perform an act, with the characteristic that the verb is used beginning with ‘me’, whereas in passive sentence, subject in the work / works, with his trademark, that verb used in the sentence beginning with “in-…”.

It should be noted that, the verb used in the English passive sentence, is by using the formula:
… be + Verb 3 (past participle)
”be “itself, is made in accordance with the diguankan tense in that sentence, andadjusted the subject of the sentence.

1.       simple present tense

is/are + v3 (past participle)

contoh:

he borrows the newspapers every sunday (aktif)

the newspapers are borrowed by him every sunday. (pasif)

hurricanes destroy a great deal of properties each year. (aktif)

a great deal of properties is destroyed by hurricanes. (pasif)

2.       past tense

was/ were + V3

cth:

marry’s father promised her a prize. (aktif)

marry was promised a prize by her father. (pasif)

or, a prize was promised to marry by her father. (pasif)

note: utk kalimat pasif pertama, ditekankan pada marry sedangkan kalimat kedua, ditekanakan pada prize, sebab keduanya adalah sebagai object dalam kalimat aktif.

3.       Present continous tense

is/ are + being + V3

cth:

anna is writing the letters. (aktif)

the letters are being written by anna. (pasif)

mrs. niken is teaching the students. (aktif)

the students are being taught by mrs. niken. (pasif)

4.       past continous tense

was/ were + being + V3

cth:

he was doing the homework when I came. (aktif)

the homework was being done by him when I came. (pasif)

my father was painting the wall. (aktif)

the wall was being painted by my faher. (pasif)

5.       present perfect tense

has/ have + been + V3

somebody ahs dropped a wallet on the road. (aktif)

a wallet has been dropped by somebody on the road. (pasif)

the company has ordered some new equipments. (aktif)

some equipments have been ordered by the company. (pasif)

6.       past perfect tense

had + been + V3

he had spoiled the whole evening by showing his temper. (aktif)

the whole evening had been spoiled by him by showing his temper.

My sister had finished the work before I came. (aktif)

the work had been finished by my sister. (pasif)

7.       present perfect continous tense

has/ have + been + being + V3

she has been writing the letters for two hours. (aktif)

the letters have been being written by her for two hours. (pasif)

8.       past perfect continous tense

had + been + being + V3

she had been doing the work for two hours when I came. (aktif)

the work had been being done by her for two hours when I came. (pasif)

9.       tense dengan modals: will, shall, can, must, may etc.

will, shall, can, must, may, etc + be + V3

they will leave the house next week. (aktif)

the house will be left by them next week. (pasif)

they must invite dian to come to the meeting. (aktif)

dian must be invited by them to come to the meeting. (pasif)

he can give the books next week. (aktif)

the books can be given by him next week. (pasif)

he may lock the doors before leaving the house. (aktif)

the doors may be locked by hium before leaving the house. (pasif)

Summary

how to create passive sentence from active sentence, there is to know that the verb of the sentence is using with pattern:

… be + Verb 3 (past participle)

be itself made according to the tense used in that sentence and adjusted to the subject of the sentence.

soal:

1.       his antique motor car (was sold) two months ago. Past tense was sold

2.       she has picked up some flowers. Pasif: some flowers have been picked up by her. Has berubah menjadi have(present participle), karena disesuaikan dengan subject some flowers.

3.       The lette is short. It can (be written) in three minutes. Kata kerja dengan modals.

4.       We like mr. nelson very much. We (have been taught) english by him for three years. Present perfect tense.

5.       Tomorrow the car (will be driven) by my mother. Future tense

6.       last night a mouse (was caught) by my cat. Past tense.

7.       The tax (must be paid) every month.

8.       The wedding party (is being celebrated) in “Horizon” now. Present continous tense.

9.       Adrian’s letter (was received) by hart last week. Past tense

10.     tuti is sweeping the floor. The floor is being swept. Presnt continous tense.

11.     A wooden bridge (will be built) here next year. Future.

12.     Rudy has been told the good news by john. John has told the good news to rudy.

13.     Aktif: someone is following us. Pasif: we have been followed by someone.

14.     Ida has been allowed to g et married by her father. Her father has allowed ida to get married.

15.     Linda will marry hart next year. Hart will be married by linda next year.

16.     What have people done about this? Pasif: what has been done about this by people?

Based on the legal side, form a business entity be divided into privately owned enterprises, state enterprises, and cooperative-owned enterprises. State owned enterprises to form a business entity individual, firm, Company Commanditaire (CV), and Limited Liability Company.

State-owned enterprises consist of service companies, public companies, and national state. Cooperative owned enterprises consist of general cooperatives, cooperative functional, cooperative unit of the village, and the cooperative school.

Private company owned by one person, with a fortune of two or more people. Fellowship can have two forms, namely with the name together. For example, Andi, Doni, and Mike founded the firm ADM taken from their names. Limited partnership established by the allies and the moving allies. Company Commanditaire (CV) is almost the same as a limited liability company, because one of side the company only provide capital or we known as stakeholder, and other allies who manage the firm (allies move).

 
Capital limited liability company consisting of the shares. Largest stakeholder has the greatest control over the company as well. Form a limited liability company is the only legal form of business entity that may become publilk company in the capital market.

Differences CV with Limited Liability Company, is, on the CV, both allies of still or moving allies both get the benefit, which is divided on the basis of agreement between the allies and the allies still moving. Whereas Company, corporate profits are divided in the form of dividends to equity owners (stakeholders) only, while the managers of essentially no benefit. Managers, and employees would probably benefit if they have stock of the company. In the CV, both allies is the leader of the company. In Company, there is one leader of the company chosen by the stakeholders at the Annual General Meeting of Shareholders (GMS).

Market

I want to explain some of the market both traditional and modern markets. the first I will describe the modern market or Hypermart, and which I will describe is Alfamart, where the location is in front of my house. the thing that i have thinking about Alfamart is, Alfamart means employed in choosing the place chosen to establish its place. why, because not only Alfamart located in front of my house just like this, but in all other places were also using the same strategy in choosing a strategic place in establishing Alfamart. that is, Alfamart always building their placed beside the other hypermart just like Indomart. logically, there is no people has build their placed business adjacent with rival business or a plot with a business carried on. because the system that alfamart used, then the problem is coming. Both of Alfamart and Indomart even for consumers themselves. viewed from the side Alfamart, with a marketing system that is used of Alfamart itself must consider how Alfamart itself to compete with Indomart, just like in terms of product price, consumer satisfaction, and others. whereas viewed from Indomart was also the same, he must figure out how to their customers do not flee from him move to Alfamart. for consumers because they are not too dizzy if compared between Alfamart and Indomart in the same price if the difference was not different or disagree slightly, just what distinguishes the two is in terms of development in the quality of customer satisfaction. as I know, in Alfamart not only receive a cash payment services, but also in Alfamart: now accept credit cards for customers Alfamart. while in Alfamart also provide phone card, there is also a LCD television set to increase customer satisfaction can also be used for advertising as an addition to income other than sales.

And the second I will describe the traditional market, near of my house there are two places, namely the Agung Market and Musi market. Agung Market is located in Depok 2 Timur  proclamation street was builded in 2002 and was in the midst of settlement residents and many acces such as gas stations, schools, and other shophouses. Agung Market has an area 10674.98 m2 with 3 floors of buildings and open spaces used for parking area. This market was built in 3 floors such as basement, 1st floor, 2nd floor. on the first floor as a place selling food consumer goods on the first floor and second floor as the sale of clothing, jewelry, toys and etc. also equipped with various facilities such as toilets, mosque, parking and kiosk.  Pasar Agung terdiri dari 426 buah Los, 296 buah kios, dan 110 buah PKL sudah termasuk dari lantai basement hingga lantai 2 yang menjual berbagai kebutuhan sehari-hari. Agung Market parking space consists of motorcycle parking and car parking located around the market building. Parking motor is placed around the side of the building between the stairs that led below the basement floor and the stairs to floor 1. Meanwhile, the car parking area park around the building opposite with motorcycle parking area. And parking area which car and motorcycle placed in front of and rear of Agung market.other than that at some point in the market there are also issues such as waste, untreated even the placed is not maintained. Problems such as these make buyers feel uncomfortable when  coming to the market. there must be awareness of both sides of the market management, sellers, buyers and even work together in creating a clean and comfortable environment.