Jumat, 01 Juni 2012

Tugas 3 Softskill

Tugas Akuntansi Internasional (Softskill)
Nama : Yanti
Kelas : 4EB13
NPM : 21208302
Tugas 3.  

Neraca perdagangan Indonesia terhadap Perusahaan Asing 


• Perdagangan Indonesia-China 

Sejak disepakatinya perdagangan bebas ASEAN-China (ACFTA) dimulai tanggal 1 Januari 2010, produk jadi dari China membanjiri pasar domestik. Kawasan perdagangan baru mulai bermunculan dan kawasan perdagangan lama juga ikut ramai. Organisasi Perdagangan Dunia mengatakan, setidaknya sekitar 400 kawasan perdagangan beroperasi pada tahun 2010. Hal ini menjadikan langkah awal menuju perdagangan global liberalisasi yang luas. Selain itu, China yang memiliki penduduk sekitar 1,4 miliar jiwa dan daerah yang sangat luas menjadi daya tarik tersendiri bagi kalangan industri dan perdagangan. China seolah menjadi harapan besar untuk mendongkrak omzet perdagangan industri. Setelah satu tahun disepakatinya perdagangan bebas ACFTA ini, neraca perdagangan Indonesia-China menunjukkan nilai surplus bagi China. Namun begitu, Indonesia masih mempunyai peluang untuk surplus asalkan ada upaya-upaya nyata dari pemerintah untuk mendongkrak ekspor barang jadi ke China. Duta Besar Republik Indonesia untuk China Imron Cotan mengatakan, walaupun Indonesia mengalami defisit, tapi peluang untuk surplus masih ada, mengingat pasar di China sangat besar. ”Selama ini ekspor yang kita lakukan ke China masih berupa energi dan minyak serta bahan baku. Belum banyak produk yang kita bisa ekspor ke China, terutama hasil perkebunan dan buah-buahan, karena mereka miskin akan sumber daya alam,” kata Imron di Beijing. Hingga akhir 2010, tercatat neraca perdagangan Indonesia-China berada dalam posisi 49,2 miliar dollar AS dan 52 miliar dollar AS. Artinya, barang Indonesia yang diekspor ke China nilainya 49,2 miliar dollar AS, sedangkan barang China yang diekspor ke Indonesia nilainya 52 miliar dollar AS. Neraca perdagangan Indonesia defisit sekitar 2,8 miliar dollar AS. Namun, Imron menambahkan, neraca ini berdasarkan catatan China. Sedangkan menurut catatan Indonesia, defisit yang dialami Indonesia sebenarnya sekitar 5 miliar-7 miliar dollar AS. ”Perhitungan di Indonesia hanya mencatat FOB, harga barang saja. Sedangkan China juga menghitung ongkos kirim dan asuransi. Tidak ada yang salah dengan perhitungan ini karena kita hanya menjual barang tanpa mau mengurus ongkos kirim hingga barang selamat sampai di tempat. China mendapatkan keuntungan lebih dari ongkos kirim ini,” papar Imron. Imron menjelaskan, ketika ACFTA ini belum dijalankan, posisi neraca perdagangan Indonesia-China adalah surplus untuk Indonesia. Namun, nilai transaksinya masih sangat kecil. Pada 2009, impor China dari Indonesia sebesar 17,1 miliar dollar AS, sedangkan impor Indonesia dari China sebesar 13 miliar dollar AS. Jika dilihat dari nilai, setelah ACFTA nilai transaksi justru melambung secara signifikan. Walaupun secara keseluruhan neraca perdagangan Indonesia mengalami defisit, tetapi di empat provinsi yang menjadi pusat perdagangan, neraca perdagangan Indonesia mengalami surplus. Keempat provinsi itu adalah Guangdong, Fujian, Guangxi, dan Hainan. Konsul Jenderal Republik Indonesia untuk China Edi Yusuf mengatakan, nilai neraca perdagangan Indonesia dengan keempat provinsi China itu pada 2010 mengalami peningkatan yang cukup tajam. Jika pada tahun 2009 nilai ekspor China (empat provinsi) ke Indonesia mencapai 3,36 miliar dollar AS, pada tahun 2010 meningkat menjadi 6,13 miliar dollar AS. Sementara untuk nilai impor China dari Indonesia pada tahun 2009 mencapai 4,3 miliar dollar AS, dan pada tahun 2010 mencapai 6,86 miliar dollar AS. Barang-barang yang diimpor dari China sebagian besar berupa perkakas listrik, mesin, produk besi baja, tekstil, keramik, plastik, makanan olahan, garmen, kerajinan tangan, pupuk, aluminium, produk makanan dan minuman, serta produk laut. Sedangkan produk yang ekspor dari Indonesia ke China adalah minyak bumi, mesin listrik, minyak makan, kertas, kayu, karet, bijih besi, dan tin. Duta Besar Imron mengatakan, potensi Indonesia masih besar karena banyak produk Indonesia yang masuk ke China lewat negara lain, misalnya manggis. ”Produk terbesar manggis ada di Indonesia. Tetapi, mengapa China mengimpor manggis dari negara lain. Itu manggis Indonesia,” kata Imron. Potensi lain yang menjanjikan adalah kopi. Saat ini kopi baru dikenal di China. Sebelumnya mereka tidak mengenal kopi. Tetapi karena di China banyak orang asing, dan banyak orang China yang pernah tinggal dan sekolah di luar negeri, maka budaya minum kopi makin lama makin dikenal di China. Kebutuhan akan kopi pun mulai meningkat. Apalagi kini mulai banyak ditemui kedai-kedai kopi dengan sasaran remaja dan profesional muda.


 • Defisit Perdagangan Non-Migas dengan Jepang 

Defisit neraca perdagangan non-minyak dan gas (migas) Indonesia-Jepang diperkirakan akan terus berlanjut selama masih terjadi krisis global dan ekonomi Jepang belum pulih pascagempa bumi dan tsunami Maret 2011. Satwiko Darmesto, Direktur Statistik Distribusi Badan Pusat Statistik, mengatakan surplus neraca perdagangan Indonesia-Jepang lebih disebabkan peningkatan ekspor migas akibat rusaknya reaktor nuklir di negara itu. Penurunan kinerja ekspor Jepang berdampak pada pengurangan nilai perdagangan Indonesia-Jepang. Jepang diperkirakan membutuhkan waktu 1,5 tahun agar kinerja perdagangannya kembali normal. “Saat ini Jepang lebih banyak mengimpor sumberdaya alam dari Indonesia terutama gas karena reaktor nuklirnya rusak,” kata Satwiko. Kinerja perdagangan non-migas Indonesia-Jepang sebelum krisis ekonomi 2008 masih cukup baik. Indonesia hanya membutuhkan waktu 1,5 tahun untuk memperbaiki kinerja perdagangan setelah menurun pada 2008, sehingga pada Desember 2009 neraca perdagangan non-migas dengan Jepang kembali normal. "Ekspor Indonesia ke Jepang seharusnya sudah membaik, namun karena perdagangan global secara keseluruhan turun maka ekspor Indonesia juga berkurang,” tuturnya. Data Kementerian Perdagangan menunjukkan pada 2007 neraca perdagangan non-migas Indonesia-Jepang surplus US$ 6,62 miliar, tetapi pada 2008 defisit US$ 1,07 miliar. Pada 2009, neraca perdagangan non-migas Indonesia-Jepang kembali surplus US$ 2,17 miliar. Sejak 2010, neraca perdagangan non-migas Indonesia-Jepang masih defisit. Sepanjang Januari-November 2010, defisit non-migas Indonesia-Jepang mencapai US$ 0,55 miliar. Sementara pada periode yang sama 2011, defisit non-migas mencapai US$ 0,69 miliar. Impor Indonesia juga meningkat seiring pertumbuhan industri dalam negeri. Selama ini impor dari Jepang lebih banyak berupa bahan penolong dan barang modal yang kemudian diolah kembali untuk diekspor. "Kita mendapat nilai tambah dari impor barang-barang Jepang,” kata Satwiko. Nurul Eti Nurbaiti, Analis PT BNI Tbk (BBNI), mengatakan defisit neraca perdagangan non- migas Indonesia-Jepang akan terus berlanjut hingga beberapa tahun ke depan akibat pergeseran negara tujuan ekspor Indonesia dari Jepang ke China yang penduduknya besar. Hal ini tidak hanya terjadi di Indonesia, melainkan juga negara lain. Data Badan Pusat Statistik menunjukkan ekspor non-migas Indonesia ke China pada November 2011 mencapai US$ 2,31 miliar, Jepang US$ 1,57 miliar, dan Amerika Serikat US$ 1,18 miliar. Kontribusi ketiga negara tersebut mencapai 36,83% terhadap total ekspor non-migas sebesar US$ 13,74 miliar. 

 Selain pergeseran negara tujuan, penurunan ekspor ke Jepang juga dikarenakan kondisi ekonomi negara itu yang stagnan dan bencana alam yang merusak industri. Penurunan ekspor ini juga disebabkan negara yang mengekspor komponen Jepang yaitu Thailand terkena banjir, sehingga semakin mempersulit kinerja perusahaan Jepang. Nurul menambahkan ekspor migas Indonesia ke Jepang akan terus naik karena kedua produk tersebut sangat dibutuhkan untuk pemulihan ekonomi. Impor Indonesia dari Jepang juga terus meningkat karena sebagian besar industri dalam negeri sangat bergantung pada impor barang modal dan penolong. Latif Adam, Peneliti Ekonomi Lembaga Ilmu Pengetahuan Indonesia, mengatakan penurunan ekspor non-migas Indonesia ke Jepang dalam satu tahun terakhir karena ekonomi negara tersebut belum pulih pascagempa bumi dan tsunami. Hal ini menyebabkan kinerja industri Jepang turun sehingga permintaan terhadap produk Indonesia berkurang signifikan. Namun, dalam proses rekonstruksi, Jepang membutuhkan banyak gas sehingga permintaan material ini akan semakin meningkat. Rekonstruksi Jepang yang semula diperkirakan selesai empat bulan setelah bencana ternyata berjalan lambat karena beberapa masalah seperti suksesi kepemimpinan. Selain gas, isu pengalihan sumber enegi dari nuklir ke batu bara juga berpotensi meningkatkan ekspor Indonesia, sehingga surplus perdagangan berpeluang meningkat. Telisa Aulia Falianty, Ekonom Spesialis Makro Ekonomi EC-Think, memperkirakan tren defisit perdagangan non-migas Indonesia-Jepang yang sudah terjadi dalam beberapa tahun terakhir masih akan terjadi tahun ini sejalan dengan pelemahan perdagangan ekonomi global. Impor Indonesia dari Jepang diprediksi tetap tinggi karena banyak industri dalam negeri yang membutuhkan bahan baku dan bahan penolong. Pertumbuhan impor ini sejalan dengan pertumbuhan ekonomi dan industri dalam negeri. Sementara ekspor migas Indonesia ke diperkirakan akan terus naik karena kebutuhan migas Jepang yang cukup tinggi setelah rusaknya reaktor nuklir.

Kamis, 29 Maret 2012

Tugas 2 Softskill

TUGAS 2
Akuntansi Internasional
Nama : Yanti
Kelas : 4EB13
NPM : 21208302
Contoh Kasus Letter Of Credit Beserta Solusinya

Kasus L/C Fiktif Bank BNI

Latar Belakang

Kasus pembobolan Bank BNI menjadi isu yang mengejutkan masyarakat Indonesia di akhir tahun 2003, dimana Bank BNI mengalami kerugian sebesar Rp 1,7 triliun yang diduga terjadi karena adanya transaksi ekspor fiktif melalui surat Letter of Credit (disingkat L/C). Kasus ini menjadi fenomenal karena selain merugikan keuangan Bank BNI tetapi juga berimbas pada keuangan negara secara makro.

Profil Singkat Bank BNI
Bank BNI didirikan pada tahun 1946. Perusahaan publik ini mayoritas sahamnya dimiliki oleh Pemerintah Republik Indonesia. Bank BNI merupakan bank terbesar nomor 3 di Indonesia setelah Bank Mandiri dan BCA dengan total aset pada tahun 2003 sebesar IDR. 131,49 triliun.

• Visi
Menjadi Bank kebanggaan nasional yang unggul dalam layanan dan kinerja

• Misi
Memaksimalkan stakeholder value dengan menyediakan solusi keuangan yang fokus pada segmen pasar korporasi, komersial dan konsumer

• Budaya Perusahaan
1. BNI adalah bank umum berstatus perusahaan publik.
2. BNI berorientasi kepada pasar dan pembangunan nasional.
3. BNI secara terus menerus membina hubungan yang saling menguntungkan dengan nasabah dan mitra usaha.
4. BNI mengakui peranan dan menghargai kepentingan pegawai.
5. BNI mengupayakan terciptanya semangat kebersamaan agar pegawai melaksanakan tugas dan kewajiban secara profesional.

Ringkasan Kasus
Awal terbongkarnya kasus menghebohkan ini tatkala BNI melakukan audit internal pada bulan Agustus 2003. Dari audit itu diketahui bahwa ada posisi euro yang gila-gilaan besarnya, senilai 52 juta euro. Pergerakan posisi euro dalam jumlah besar mencurigakan karena peredaran euro di Indonesia terbatas dan kinerja euro yang sedang baik pada saat itu. Dari audit akhirnya diketahui ada pembukaan L/C yang amat besar dan negara bakal rugi lebih satu triliun rupiah.
Penjelasan mengenai L/C fiktif BNI tersebut adalah sebagai berikut :
- Waktu kejadian : Juli 2002 s/d Agustus 2003
- Opening Bank : Rosbank Switzerland, Dubai Bank Kenya Ltd, The Wall Street Banking Corp, dan Middle East Bank Kenya Ltd.
- Total Nilai L/C : USD.166,79 juta & EUR 56,77 juta atau sekitar Rp. 1,7 trilyun
- Beneficiary/Penerima L/C : 11 perusahaan dibawah Gramarindo Group dan 2 perusahaan dibawah Petindo Group
- Barang Ekspor : Pasir Kuarsa dan Minyak Residu
- Tujuan Ekspor : Congo dan Kenya
- Skim : Usance L/C

Kronologi :

1. Bank BNI Cabang Kebayoran Baru menerima 156 buah L/C dengan Issuing Bank : Rosbank Switzerland, Dubai Bank Kenya Ltd, The Wall Street Banking Corp, dan Middle East Bank Kenya Ltd. Oleh karena BNI belum mempunyai hubungan koresponden langsung dengan sebagian bank tersebut di atas, mereka memakai bank mediator yaitu American Express Bank dan Standard Chartered Bank.
2. Beneficiary mengajukan permohonan diskonto wesel ekspor berjangka (kredit ekspor) atas L/C-L/C tersebut di atas kepada BNI dan disetujui oleh pihak BNI. Gramarindo Group menerima Rp 1,6 trilyun dan Petindo Group menerima Rp 105 milyar.
3. Setelah beberapa tagihan tersebut jatuh tempo, Opening Bank tidak bisa membayar kepada BNI dan nasabahpun tidak bisa mengembalikan hasil ekspor yang sudah dicairkan sebelumnya.
4. Setelah diusut pihak kepolisian, ternyata kegiatan ekspor tersebut tidak pernah terjadi.
5. Gramarindo Group telah mengembalikan sebesar Rp 542 milyar, sisanya (Rp 1.2 trilyun) merupakan potensi kerugian BNI.

Dalam menanggapi kasus ini manajemen Bank BNI mengatakan bahwa tidak ada ekspor fiktif dan belum ada kerugian, tetapi yang ada hanya potensi kerugian (potential losses).
Pertanyaannya adalah apakah mungkin kerugian sebesar itu terjadi tanpa ekspor fiktif ? Minimnya informasi mengenai sistem pembayaran perdagangan internasional melalui letter of credit (L/C) menimbulkan semakin banyaknya pertanyaan mengenai kasus pembobolan Bank BNI.

Alur Transaksi Letter of Credit
Sebelum lebih jauh membahas mengenai kasus BNI, terlebih dahulu akan diuraikan sistematika alur transaksi dalam L/C sebagai berikut :
Dari gambar tersebut, berikut diuraikan alur L/C, barang dan uang sbb :
1. Eksportir dan Importir menandatangai kontrak jual beli barang.
2. Importir/pemohon/applicant mengajukan aplikasi pembukaan L/C kepada Bank Pembuka
3. Bank Pembuka menerbitkan L/C dan mengirimkannya melalui korespondennya dinegara eksportir (yang yang menerima disebut Bank Penerus/Advising Bank)
4. Bank Penerus meneruskan L/C melalui banknya beneficiary/penerima L/C.
Banknya beneficiary meneruskan L/C kepada beneficiary
5. Beneficiary menyiapkan barang untuk kemudian mengapalkannya dengan tujuan ke negara importir sesuai kontrak yang disepakati
6. Eksportir kemudian menyerahkan dokumen ekspor, lazimnya terdiri dari Wesel/Bill of Exchange, Bill of Lading, Commercial Invoice, Packing List dan dokumen lain yang dipersyaratkan L/C dan Bank Penegosiasi memeriksa kelengkapan dan kesesuian dokumen dengan L/C dan membayarkan senilai wesel yang diserahkan
7. Bank Penegosiasi mengirimkan dokumen-dokumen yang sudah dinegosiasi kepada Bank Penerbit untuk mendapatkan pembayaran
8. Bank Penerbit membayarkan kepada Bank Penegosiasi
9. Bank Penerbit menyerahkan dokumen tersebut kepada pemohon untuk kemudian pemohon mengambil barang dari pelabuhan.

Kesimpulan
Berdasarkan pembahasan-pembahsan tersebut di atas, dapat disimpulkan bahwa dalam kasus L/C fiktif BNI tersebut, diduga telah terjadi pelanggaran dan penyimpangan terhadap 3 aspek sbb :
1. Ekonomi
Berpotensi merugikan BNI sebesar Rp 1,2 trilyun, karena dari total nilai transaksi L/C, sebesar Rp. 0,5 trilyun telah dikembalikan oleh nasabah.
2. Hukum
Telah terjadi pelanggaran/penyimpangan terhadap :
- Aturan Internal BNI
- Uniform Customs and Practice for Documentary Credit (UCP)
- Kebiasaan dan Best Practice di dunia perbankan
- Peraturan BI, UU Tindak Pidana Korupsi dan UU Tindak Pidana Pencucian Uang
- Telah terjadi tindak pidana pemalsuan terhadap L/C dan dokumen ekspor (B/L)
3. Etika
Pegawai Bank BNI Cabang Kebayoran Baru lainnya tidak melaporkan adanya indikasi pelanggaran prosedur diskonto L/C kepada unit yang berwenang di BNI.

Saran
Agar kejadian serupa tidak terulang kembali di Bank BNI pada masa-masa yang akan datang, disarankan melakukan langkah-langkah sbb :
1. Menerapkan Good Corporate Governance secara konsisten.
2. Memperketat internal control.
3. Melakukan pemisahan fungsi risk manajemen dan fungsi marketing.
4. Selalu mengacu pada best practice dan UCP dalam menangani transaksi L/C.
5. Memberlakukan aturan kewenangan yang berjenjang dalam memutus fasilitas L/C ekspor.

Rabu, 14 Maret 2012

Tugas 1 Softskill

Tugas Akuntansi Internasional (softskill)
Nama : Yanti
NPM : 21208302
Kelas : 4EB13

Pengambilan Kurs Mata Uang Asing Tanggal 14 Maret 2012.
Negara Kurs Jual Kurs Beli

Dollar Australia 9,722.20 9,620.81
Poundsterling Inggris 14,491.37 14,344.33
Dollar Hongkong 1,190.44 1,178.43
Dollar Singapura 7,325.56 7,246.87
Dollar Amerika 9,239.00 9,147.00

Kasus :
1. Nona Sasya mendapat kiriman uang dari pamannya yang bekerja di Amerika Serikat sebesar US$1.000 dan kiriman kakaknya yang bekerja di Jepang sebesar ¥5.000. Kurs jual US$1 = Rp7.200,00 dan ¥1 = Rp240,00; sedangkan kurs beli US$1 = Rp7.000,00 dan ¥1 = Rp250,00. Berapa rupiah uang yang akan diterima Nona Sasya?
Jawab :
US$ 1.000 x 7.000 = Rp. 7.000.000
¥5.000 x 250 = Rp. 1.250.000 +
Rp. 8.250.000
Jadi rupiah uang yang diterima Nona Sasya sebanyak Rp. 8250.000
2. Jika Tuan Rudolfo memiliki uang rupiah sebesar Rp10.080.000,00, kemudian ia ingin menukarkannya dengan lima mata uang yang saudara pilih, berapa yang akan ia peroleh?
Jawab :
• Australia (kurs jual = 9,722.20)
Rp 10.080.000 = 1,036.80
9,722.20

• Inggris (kurs jual = 14,491.37)
Rp 10.080.000 = 695.58
14,491.37

• Hongkong (kurs jual = 1,190.44)
Rp 10.080.000 = 8,467.45
1,190.44

• Singapura (kurs jual =7,325.56)
Rp 10.080.000 = 1,376.00
7,325.56

• Amerika (kurs jual = 9,239.00)
Rp 10.080.000 = 1,091.02
9,239.00

3. Tn. Michael akan pergi ke lima negara (Disesuaikan dengan pemilihan mata uang negara masing-masing individu). Ia mempunyai uang sebesar Rp. 200.000.000,00 (dua ratus juta rupiah). Hari ini ia datang ke bursa valas untuk menukarkan uangnya (rupiah).


Pada saat itu kurs yang berlaku di bursa valas adalah sebagai berikut.
Kurs jual : Tergantung pemilihan mata uang masing-masing
Kurs Beli : Tergantung pemilihan mata uang masing-masing
Berapa yang diterima Tn. Michael dari bursa valas?
Jawab :
• Australia (kurs jual = 9,722.20)
Rp 200.000.000 = 20,571.48
9,722.20

• Inggris (kurs jual = 14,491.37)
Rp 200.000.000 = 13,801.31
14,491.37

• Hongkong (kurs jual = 1,190.44)
Rp 200.000.000 = 168,005.11
1,190.44

• Singapura (kurs jual =7,325.56)
Rp 200.000.000 = 27,301.67
7,325.56

• Amerika (kurs jual = 9,239.00)
Rp 200.000.000 = 21,647.36
9,239.00

4. Sepulang dari lima negara tersebut, Tn. Michael memiliki sisa uang sebanyak 1000 untuk masing-masing mata uang. Ia datang lagi ke bursa valas untuk menukarkan uang dolarnya dengan uang rupiah. Pada saat itu kurs yang berlaku di bursa sebagai berikut.
Kurs jual : Tergantung pemilihan mata uang masing-masing
Kurs Beli : Tergantung pemilihan mata uang masing-masing
Berapa rupiah Tn. Michael akan menerima hasil penukaran di bursa valas tersebut?
Jawab :
• Dollar Australia terhadap Rupiah Indonesia (kurs beli = 9,620.81)
1000 x 9,620.81 = Rp 9.620.810

• Poundsterling Inggris terhadap Rupiah Indonesia (kurs beli = 14,344.33)
1000 x 14,344.33 = Rp 14.344.330

• Dollar Hongkong terhadap Rupiah Indonesia (kurs beli = 1,178.43)
1000 x 1,178.43 = Rp 1.178.430

• Dollar Singapura terhadap Rupiah Indonesia (kurs beli = 7,246.87)
1000 x 7,246.87 = Rp 7.246.870

• Dollar Amerika terhadap Rupiah Indonesia (kurs beli = 9,147.00)
1000 x 9,147.00 = Rp 9.147.000

Jadi Rupiah yang diterima Tn. Michael :
Rp 9.620.810 + Rp 14.344.330 + Rp 1.178.430 + Rp 7.246.870 + Rp 9.147.000 = Rp 41.537.440

Tulisan 1 Softskill

Nama : Yanti
Kelas : 4EB13
NPM : 21208302
Transaksi Internasional
Tulisan 1.


PENGENALAN TRANSAKSI INTERNASIONAL

Akuntansi Internasional adalah akuntansi untuk transaksi internasional, perbandingan prinsip akuntansi antarnegara 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.
Transaksi internasional adalah aktivitaspertukaran barang, jasa, atau aset yangmengandung nilai ekonomi antarapenduduk suatu negara dengan penduduknegara lain

Berikut ini karakteristik era ekonomi global:
1. Bisnis internasional
2. Hilangnya batasan-batasan antar Negara era ekonomi global sering sulit untuk mengindentifikasi Negara asal suatu produk atau perusahaan, hal ini terjadi pada perusahaan multinasional
3. Ketergantungan pada perdagangan internasional

Ada 8 (delapan) faktor yang mempengaruhi perkembangan akuntansi internasional:
1. Sumber pendanaan
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.
2. 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.
3. 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.
4. Ikatan Politik dan Ekonomi
5. Inflasi
Inflasi menyebabkan distorsi terhadap akuntansi biaya histories dan mempengaruhi kecenderungan (tendensi) suatu Negara untuk menerapkan perubahan terhadap akun-akun perusahaan.
6. Tingkat Perkembangan Ekonomi
Faktor ini mempengaruhi jenis transaksi usaha yang dilaksanakan dalam suatu perekonomian dan menentukan manakah yang paling utama.
7. 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.
8. Budaya
Empat dimensi budaya nasional, menurut Hofstede: individualisme, jarak kekuasaan, penghindaran ketidakpastian, maskulinitas.

Sementara itu adapun ruang lingkup atau bidang dari Akuntansi Internasional terdiri dari 2 aspek yakni :
1. ASPEK PERTAMA
Akuntansi internasional membahas gambaran standard akuntansi dan praktek akuntansi diberbagai negara di dunia serta membandingkan standard dan praktek akuntansi tersebut pada masing masing negara yang dibahas
2. ASPEK KEDUA
Transaksi internasional membahas mengenai pelaporan keuangan .penjabaran dan transaksi valas ,sistem informasi ,penganggaran ,sistempenilaian kerja ,perpajakan dan audit internasional .dalam aspek ini juga termasuk pembahasan akuntansi manajemen untuk bisnis internasional. Jadi dapat saya tarik kesimpulan bahwa Akuntansi Internasional yaitu suatu standar sistem informasi Akuntansi Internasional dalam pelaporan keuangan untuk kegiatan-kegiatan bisnis yang melibatkan 2 atau lebih negara serta penerapan praktek-praktek Akuntansi di berbagai negara.

Dimensi Nilai Akuntansi yang Mempengaruhi Praktek Akuntansi:
1. Profesionalisme versus control wajib preferensi terhadap pelaksanaan perimbangan professional individu dan regulasi sendiri kalangan professional dibandingkan terhadap kepatuhan dengan ketentuan hokum yang telah ditentukan.
2. Keseragaman versus fleksibilitas preferensi terhadap keseragaman dan konsistensi dibandingkan fleksibilitas dalam bereaksi terhadap suatu keadaan tertentu
3.Konservatisme versus optimisme
4. Kerahasiaan versus transparansi preferensi atas kerahasiaan dan pembatasan informasi usaha menurut dasar kebutuhan untuk tahu dibandingkan dengan kesediaan untuk mengungkapkan informasi terhadap public.

Tantangan bagi profesi akuntan dalam pengembangan akuntansi:
1. Skill dan kompetensi yang dimiliki
2. 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
3. Analisis keuangan dan perbandingannya


KLASIFIKASI AKUNTANSI INTERNASIONAL
Klasifikasi akuntansi internasional dapat dilakukan dalam dua cara: Dengan pertimbangan dan secara empiris. Klasifikasi dengan pertimbangan bergantung pada pengetahuan, intuisi dan pengalaman. Klasifikasi secara empiris menggunakan metode statistic untuk mengumpulkan data prinsip dan praktek akuntansi seluruh dunia.
Ada 4 (empat) pendekatan terhadap perkembangan akuntansi:
1. Berdasarkan pendekatan makroekonomi, praktek akuntansi didapatkan dari dan dirancang untuk meningkatkan tujuan makroekonomi nasional.
2. Berdasarkan pendekatan mikroekonomi, akuntansi bekembang dari prinsip-prinsip mikroekonomi. Tujuannya terletak pada perusahaan secara individu yang memiliki tujuan untuk bertahan hidup.
3. Berdasarkan pendekatan independent, akuntansi berasal dari praktek bisnis dan berkembang secara ad hoc, dengan dasar perlahan-lahan dan pertimbangan, coba-coba, dan kesalahan. Akuntansi dipandang sebagai fungsi jasa yang konsep dan prinsipnya diambil dari proses bisnis yang dijalankan dan bukan dari cabang keilmuan seperti ekonomi.
4. Berdasarkan pendekatan yang seragam, akuntansi distandariasi dan digunakan sebagai alat untuk kendali administrasi oleh pemerintah pusat. Keseragaman dalam pengukuran, pengungkapan, dan penyajian akan memudahkan perancang pemerintah, otoritas pajak, dan bahkan manajer untuk menggunakan informasi akuntansi dalam mengendalikan seluruh jenis bisnis.
Akuntansi juga dapat diklasifikasikan dengan system hukum suatu Negara:
1. Akuntansi dalam negara-negara hukum umum memiliki karakter berorientasi terhadap penyajian wajar, transparansi, dan pengungkapan penuh dan pemisahan antara akuntansi keuangan dan pajak. Pasar saham mendominasi sumber-sumber keuangan dan pelaporan keuangan ditunjukkan untuk kebutuhan infrmasi investor luar. Akuntansi hukum umum disebut sebagai Anglo Saxon.
2. Akuntansi dalam Negara-negara hukum kode memiliki karakteristik beorientasi legalistic, tidak membiarkan pengungkapan dalam jumlah kurang, dan kesesuaian antara ankuntansi keuangan dan pajak. Bank atau pemerintah mendominasi ksumber keuangan dan pelaporan keuangan dan pelaporan keuangan ditujukan untuk perlindungan kreditor. Akuntansi ini disebut juga continental. Pemberian karakter akuntansi memparalelkan hal yang disebut sebagai model pemegang saham dan pihak berkepentingan tata kelila perusahaan dalan Negara hukum umum dan hukum kode.
Banyak perbedaan akuntansi di tingkat nasional menjadi semakin hilang. Terdapat beberapa alasan untuk hal ini :
1. Ratusan perusahaan saat ini mencatat sahamnya pada bursa efek di luar Negara asal mereka.
2. Beberapa Negara hukum kode, secara khusus Jerman dan Jepang mengalihkan tanggung jawab pembentukan standar akuntansi dari pemerintah kepada kelompok sector swasta yang professional dan independent.
3. Pentingnya pasar saham sebagai sumber pendanaan semakin tumbuh di seluruh dunia.
Klasifikasi yang didasarkan pada penyajian wajar versus kepatuhan hukum menimbulkan pengaruh yang besar terhadap banyak permasalahan akuntansi, seperti :
1. depresiasi, di mana beban ditentukan berdasarkan penurunan kegunaan suatu aktiva selama masa manfaat ekonomi (penyajian wajar) atau jumlah yang diperbolehkan untuk tujuan pajak (kepatuhan hukum).
2. sewa guna usaha yang memiliki substansi pembelian aktiva tetap diperlakukan seperti itu (penyajian wajar) atau diperlakukan seperti sewa guna usaha operasi yang biasa (kepatuhan hukum).
3. pension dengan biaya yang diakrual pada saat dihasilkan oleh karyawan (penyajian wajar) atau dibebankan menurut dasar dibayar pada saat berhenti kerja (kepatuhan hukum).
Masalah lain adalah penggunaan cadangan diskrit untuk meratakan laba dari satu periode ke periode yang lain. Penyajian wajar dan substansi mengungguli bentuk (substance over form) merupakan cii utama akuntansi hukum umum. Akuntansi kepatuhan hukum drancang untuk memenuhi ketentuan yang dikenankan pemerintah seperti perhitungan laba kena pajak atau memenuhi rencana makroekonomi pemerintah nasional. Pengukuran yang konservatif mamastikan bahwa jumlah yang hati-hati dibagikan. Akuntansi kepatuhan hukum akan terus digunakan dalam laporan keuangan perusahaan secara individu yang ada di Negara-negara hukum kode di mana laporan konsolidasi menerapkan pelaporan dengan penyajian wajar. Dengan cara ini, laporan konsolidasi dapat memberikan informasi kepada investor sedangkan laporan perusahaan individual untuk memenuhi ketentuan hukum.

Selasa, 29 November 2011

ETIKA DALAM AKUNTANSI KEUANGAN DAN MANAJEMEN

Peran etika dalam akuntansi adalah pedoman bagi akuntan untuk mengikuti aturan-aturan tertentu untuk melakukan pekerjaan akuntansi dengan cara yang adil. This is just to facilitate the public confidence in their accounting. Ini hanya untuk memfasilitasi kepercayaan publik dalam akuntansi mereka.
Akuntansi keuangan untuk keperluan manajemen puncak dan pihak luar organisasi. Produknya: laporan keuangan. Produk-produk yang sudah dilakuakn
Akuntansi manajmen merupakan tipe akuntasi yang mengolah infromasi keuangan yang terutama untuk memenuhi keperluan manajmeen dalam melaksanakan fungsi perencanaan dan pengendalian organisasi. Produknya: unit cost. Produk-produk yang akan dilakukan.

PERSAMAAN DAN PERBEDAAN AKUNTANSI KEUANGAN DAN AKUNTANSI MANAJEMEN

No. Unsur Perbedaan Akuntansi Keuangan Akuntansi Manajemen
1. Dasar pencatatan Prinsip Akuntansi yang lazim Tidak terikat dengan Prinsip Akuntansi yang lazim
2. Fokus Informasi Informasi masa lalu Informasi masa lalu dan masa yang akan datang.
3. Lingkup Informasi Secara keseluruhan Bagian perusahaan
4. Sifat laporan yang dihasilkan Berupa ringkasan Lebih rinci dan unsur taksiran lebih dominan.
5. Keterlibatan dalam perilaku manusia Lebih mementingkan pengukuran kejadian ekonomi Lebih bersangkutan dengan pengukuran kinerja manajemen.
6. Disiplin Sumber yang Melandasi Ilmu Ekonomi Ilmu Ekonomi dan Ilmu Psikologi Sosial.

PERSAMAAN :
1. Keduanya merupakan tipe informasi akuntansi
2. Prinsip akuntansi yang digunakan untuk menyusunan informasi akuntansi keuangan juga digunakan (relevan) untuk menyusunan informasi akuntansi manajemen.
3. Data yang digunakan untuk penyusunan kedua tipe informasi akuntansi tersebut berasal dari informasi operasi.

PERBEDAANNYA :
Dalam AKUNTANSI MANAJEMEN dikenal 3 informasi akuntansi, yaitu :
1. Full Anccounting Information
2. Differential Accounting Information, dan
3. Responsibility Accounting information

Full Accounting Information, menyajikan informasi mengenai total pendapatan, total biaya, dan atau total aktiva baik pada masa lalu maupun masa yang akan datang.
Differential Accounting Information, menyajikan informasi mengenai taksiran pendapatan, biaya dan atau aktiva yang berbeda jika suatu tindakan tertentu dipilih.
Responsibility Accounting Information, menyajikan informasi mengenai pendapatan, biaya dan atau aktiva yang dikaitkan dengan suatu bagian atau unit di dalam perusahaan, dimana masing-masing bagian dipimpin oleh seorang manajer yang bertanggung jawab terhadap bagian yang bersangkutan.

Standard Etik Untuk Akuntan Manajemen. (Standars of Ethical Conduct for Management Accountants).
A. Kompetensi (Competence)
Auditor harus menjaga kemampuan dan pengetahuan profesional mereka pada tingkatan yang cukup tinggi dan tekun dalam mengaplikasikannya ketika memberikan jasanya.
Akuntan manajemen memiliki tanggung jawab untuk :
1. Mempertahankan tingkat yang memadai kompetensi profesional dengan pengembangan pengetahuan dan keterampilan,
2. Melakukan tugas mereka sesuai dengan hukum yang berlaku, peraturan, standar profesional dan standar teknis,
3. Membuat laporan yang jelas dan komprehensif untuk memperloleh informasi yang relevan dan dapat diandalkan.

B. Kerahasiaan (Confidentiality)
Auditor harus dapat menghormati dan menghargai kerahasiaan informasi yang diperoleh dari pekerjaan dan hubungan profesionalnya.
Akuntan manajemen memiliki tanggung jawab untuk :
1. Merahasiakan informasi yang diperoleh dalam pekerjaan, kecuali bila diizinkan oleh yang berwenang atau diperlukan secara hukum.
2. Berdasarkan sub ordinat informasi mengenai kerahasiaan informasi adalah sebagai bagian dari pekerjaan mereka untuk memantau dan mempertahankan suatu kerahasiaan informasi.
3. Tidak menggunakan informasi rahasia yang diperoleh dalam pekerjaan untuk mendapatkan keuntungan ilegal atau tidak etis melalui pihak ketiga.

C. Kejujuran (Integrity)
Auditor harus jujur dan bersikap adil serta dapat dipercaya dalam hubungan profesionalnya.
Tanggung jawab akuntan manajemen :
1. Menghindari konflik kepentingan yang tersirat maupun tersurat.
2. Menahan diri dan tidak terlibat dalam segala aktivitas yang dapat menghambat kemampuan.
3. Menolak hadiah, permintaan, keramahan atau bantuan yang akan mempengaruhi segala macam tindakan dalam pekerjaan.
4. Mengetahui dan mengkomunikasikan batas-batas profesionalitas.
5. Mengkomunikasikan informasi yang baik maupun tidak baik
6. Menghindari diri dalam keikutsertaan atau membantu kegiatan yang akan mencemarkan nama baik profesi.

D. Obyektivitas Akuntan Manajemen (Objectivity of Management Accountant)
Auditor tidak boleh berkompromi mengenai penilaian profesionalnya karenadisebabkan prasangka, konflik kepentingan dan terpengaruh orang lain.
Akuntan manajemen memiliki tanggung jawab untuk :
1. Mengkomunikasikan informasi secara adil dan obyektif.
2. Sepenuhnya mengungkapkan semua informasi yang relevan yang dapat diharapkan untuk menghasilkan suatu pemahaman dari penggunaan laporan, pengamatan dan rekomendasi yang disampaikan.

WHISTLE BLOWING
Merupakan tindakan yang dilakukan oleh seseorang atau beberapa orang karyawan untuk membocorkan kekurangan yang dilakukan oleh perusahaan atau atasannya kepada pihak lain, berkaitan dengan kecurangan yang merugikan perusahaan sendiri maupun pihak lain.
Whistle bowing dibedakan menjadi 2 yaitu :
1. Whistle blowing internal
Terjadi ketika seorang karyawan mengetahui kecurangan yang dilakukan karyawan kemudian melaporkan kecurangan tersebut kepada atasannya
2. Whistle blowing eksternal
Terjadi ketika seorang karyawan mengetahui kecurangan yang dilakukan oleh perusahaan lalu membocorkannya kepada masyarakat karena kecurangan itu akan merugikan masyarakat.

CREATIVE ACCOUNTING
Semua proses dimana beberapa pihak menggunakan kemampuan pemahaman pengetahuan akuntansi (termasuk di dalamnya standar, teknik, dll) dan menggunakannya untuk memanipulasi pelaporan keuangan (Amat, Blake dan Dowd, 1999).
Di dalam creative accounting ada pendapat yang mengatakan creative accounting di bagi dua jenis, yaitu yang legal dan illegal. Maksud dari legal di sini adalah yang sesuai dengan perundang-undangan atau sesuai peraturan yang berlaku, sedangkan yang illegal adalah yang menyalahi peraturan atau perundang-undangan ayang berlaku.
Contoh kasus (Legal) :
Perusahaan PT. ABC lebih menggunakan metode FIFO dalam metode arus persediaannya. Karena dari sisi FIFO akan menghasilkan profit lebih besar dibandingkan LIFO, atau Average. Hal ini dilakukan karenaAsumsi Inflasi Besar. FIFO dapat dianggap sebagai sebuah pendekatanyang logis dan realistis terhadap arus biaya ketika penggunaan metodeidentifikasi khusus tidak memungkinkan atau tidak praktis.
FIFO mengasumsikan bahwa arus biaya yang mendekati parallel dengan arus fisik yang terjual. Beban dikenakan pada biaya yang dinilai melekat pada barang Jika perusahaan dengan tingkat persediaan yang tinggi sedang mengalami kenaikan biaya persediaan yang signifikan, dan kemungkinan tidak akan mengalamipenurunan persediaan di masa depen, maka LIFO memberikan keuntungan arus kas yang substansial dalam hal penundaan pajak.
Ini adalah alasan utama dari penerapan LIFO oleh kebanyakan perusahaan. Bagi banyak perusahaan dengan tingkat persediaany ang kecil atau dengan biaya persediaan yang datar atau menurun, maka LIFO hanyamemberikan keuntungan kecil dari pajak. Perusahaan seperti ini memilih untuk tidak menggunakan LIFO.

FRAUD ( Kecurangan )
Secara umum fraud merupakan suatu perbuatan melawan hukum yang dilakukan oleh orang-orang dari dalam dan atau luar organisasi, dengan maksud untuk mendapatkan keuntungan pribadi atau kelompoknya yang secara langsung merugikan pihak lain. Orang awam seringkali mengasumsikan secara sempit bahwa fraud sebagai tindak pidana atau perbuatan korupsi.
FRAUD AUDITING ( Kecurangan Audit )
Upaya untuk mendeteksi dan mencegah kecurangan dalam transaksi-transaksi komersial. Untuk dapat melakukan audit kecurangan terhadap pembukuan dan transaksi komersial memerlukan gabungan dua keterampilan, yaitu sebagai auditor yang terlatih dan kriminal investigator.
Contoh Kasus : Committee of Sponsoring Organizations of the Treadway Commission (COSO). Penelitian COSO menelaah hampir 350 kasus dugaan kecurangan pelaporan keuangan oleh perusahaan-perusahaan publik di Amerika Serikat yang diselidiki oleh SEC. Diantaranya adalah :
1. Kecurangan keuangan memengaruhi perusahaan dari semua ukuran, dengan median perusahaan memiliki aktiva dan pendapatan hanya di bawah $100juta.
2. Berita mengenai investigasi SEC atau Departemen Kehakiman mengakibatkan penurunan tidak normal harga saham rata-rata 7,3 persen.
3. Dua puluh enam persen dari perusahaan-perusahaan yang terlibat dalam kecurangan mengganti auditor selama periode yang diteliti dibandingkan dengan hanya 12 persen dari perusahaan-perusahaan yang tidak terlibat.

Referensi :
http://hafidzf.wordpress.com/2010/02/15/akuntansi-manajemen-dan-akuntansi-keuangan/
http://id.shvoong.com/writing-and-speaking/2060413-pengertian-akuntansi-manajemen-menurut-para/
http://blogtiara.wordpress.com/2010/11/26/etika-dalam-akuntansi-creative-accounting-fraud-auditing/
http://www.jdih.bpk.go.id/informasihukum/Fraud%28kecurangan%29.pdf
http://www.mediafire.com/?5kxsmy630vtiwcs

Jumat, 04 November 2011

etika profesi akuntansi

Etika merupakan suatu ilmu yang membahas perilaku perbuatan baik dan buruk manusia sejauh yang dapat dipahami oleh pikiran manusia. Etika dapat dibagi menjadi beberapa pengertian Dan etika profesi terdapat suatu kesadaran yang kuat untuk mengindahkan etika profesi pada saat mereka ingin memberikan jasa keahlian profesi kepada masyarakat yang memerlukan. Prinsip Etika Profesi dalam Kode Etik Ikatan Akuntan Indonesia menyatakan pengakuan profesi akan tanggungjawabnya kepada publik, pemakai jasa akuntan, dan rekan. Prinsip ini memandu anggota dalam memenuhi tanggung-jawab profesionalnya dan merupakan landasan dasar perilaku etika dan perilaku profesionalnya.
Untuk pertama kalinya, dalam kongres tahun 1973 IAI menetapkan kode etik bagi profesi akuntan di Indonesia, yang saat itu diberi nama Kode Etik Ikatan Akuntan Indonesia. Kode etik ini mengatur standar mutu terhadap pelaksanaan pekerjaan akuntan. Standar mutu ini penting untuk menjaga kepercayaan masyarakat terhadap profesi akuntan. Setelah mengalami perubahan, maka tahun 1998 Ikatan Akuntan Indonesia menetapkan delapan prinsip etika yang berlaku bagi seluruh anggota IAI baik di pusat maupun di daerah. Kode Etik Ikatan Akuntan Indonesia dimaksudkan sebagai panduan dan aturan bagi seluruh anggota, baik yang berpraktik sebagai akuntan publik, bekerja di lingkungan dunia usaha, pada instansi pemerintah, maupun di lingkungan dunia pendidikan dalam pemenuhan tanggung-jawab profesionalnya.
Pengertian Etika
• Menurut Kamus Besar Bhs. Indonesia (1995) Etika adalah Nilai mengenai benar dan salah yang dianut suatu golongan atau masyarakat
• Etika adalah Ilmu tentang apa yang baik dan yang buruk, tentang hak dan kewajiban moral
• Menurut Maryani & Ludigdo (2001) “Etika adalah Seperangkat aturan atau norma atau pedoman yang mengatur perilaku manusia, baik yang harus dilakukan maupun yang harus ditinggalkan yang di anut oleh sekelompok atau segolongan masyarakat atau profesi”.
Dari asal usul kata, Etika berasal dari bahasa Yunani ‘ethos’ yang berarti adat istiadat/ kebiasaan yang baik Perkembangan etika yaitu Studi tentang kebiasaan manusia berdasarkan kesepakatan, menurut ruang dan waktu yang berbeda, yang menggambarkan perangai manusia dalam kehidupan pada umumnya.
Tujuan profesi akuntansi adalah memenuhi tanggung-jawabnya dengan standar profesionalisme tertinggi, mencapai tingkat kinerja tertinggi, dengan orientasi kepada kepentingan publik. Untuk mencapai tujuan tersebut terdapat empat kebutuhan dasar yang harus dipenuhi:
• Kredibilitas. Masyarakat membutuhkan kredibilitas informasi dan sistem informasi.
• Profesionalisme. Diperlukan individu yang dengan jelas dapat diidentifikasikan oleh pemakai jasa Akuntan sebagai profesional di bidang akuntansi.
• Kualitas Jasa. Terdapatnya keyakinan bahwa semua jasa yang diperoleh dari akuntan diberikan dengan standar kinerja tertinggi.
• Kepercayaan. Pemakai jasa akuntan harus dapat merasa yakin bahwa terdapat kerangka etika profesional yang melandasi pemberian jasa oleh akuntan.

Fungsi Etika

1. Sarana untuk memperoleh orientasi kritis berhadapan dengan pelbagai moralitas yang membingungkan.
2. Etika ingin menampilkanketrampilan intelektual yaitu ketrampilan untuk berargumentasi secara rasional dan kritis.
3. Orientasi etis ini diperlukan dalam mengabil sikap yang wajar dalam suasana pluralism

Faktor-faktor Yang Mempengaruhi Pelanggaran Etika :
1. Kebutuhan Individu
2. Tidak Ada Pedoman
3. Perilaku dan Kebiasaan Individu Yang Terakumulasi dan Tak Dikoreksi
4. Lingkungan Yang Tidak Etis
5. Perilaku Dari Komunitas

Sanksi Pelanggaran Etika :
1. Sanksi Sosial = Skala relatif kecil, dipahami sebagai kesalahan yangdapat ‘dimaafkan’
2. Sanksi Hukum = Skala besar, merugikan hak pihak lain.

Jenis-jenis Etika
1. Etika umum yang berisi prinsip serta moral dasar
2. Etika khusus atau etika terapan yang berlaku khusus.

 Etika khusus ini masih dibagi lagi menjadi etika individual dan etika sosial.
 Etika sosial dibagi menjadi:
 Sikap terhadap sesama;
 Etika keluarga
 Etika profesi misalnya etika untuk pustakawan, arsiparis, dokumentalis, pialang informasi
 Etika politik
 Etika lingkungan hidupserta
 Kritik ideologi Etika adalah filsafat atau pemikiran kritis rasional tentang ajaran moral sedangkan moral adalah ajaran baik buruk yang diterima umum mengenai perbuatan, sikap, kewajiban dsb. Etika selalu dikaitkan dengan moral serta harus dipahami perbedaan antara etika dengan moralitas.
Kode etik akuntan Indonesia memuat delapan prinsip etika sebagai berikut : (Mulyadi, 2001: 53)
1. Tanggung Jawab profesi
Dalam melaksanakan tanggung jawabnya sebagai profesional, setiap anggota harus senantiasa menggunakan pertimbangan moral dan profesional dalam semua kegiatan yang dilakukannya.
Sebagai profesional, anggota mempunyai peran penting dalam masyarakat. Sejalan dengan peran tersebut, anggota mempunyai tanggung jawab kepada semua pemakai jasa profesional mereka
2. Kepentingan Publik
Setiap anggota berkewajiban untuk senantiasa bertindak dalam kerangka pelayanan kepada publik, menghormati kepercayaan publik, dan menunjukan komitmen atas profesionalisme.
Satu ciri utama dari suatu profesi adalah penerimaan tanggung jawab kepada publik. Profesi akuntan 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.
3. Integritas
Integritas adalah suatu elemen karakter yang mendasari timbulnya pengakuan profesional. Integritas merupakan kualitas yang melandasi kepercayaan publik dan merupakan patokan (benchmark) bagi anggota dalam menguji keputusan yang diambilnya.
4. Obyektivitas
Setiap anggota 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 anggota bersikap adil, tidak memihak, jujur secara intelektual, tidak berprasangka atau bias, serta bebas dari benturan kepentingan atau dibawah pengaruh pihak lain.
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.
6. Kerahasiaan
Setiap anggota harus menghormati kerahasiaan informasi yang diperoleh selama melakukan jasa profesional dan tidak boleh memakai atau mengungkapkan informasi tersebut tanpa persetujuan, kecuali bila ada hak atau kewajiban profesional atau hukum untuk mengungkapkannya.
7. Perilaku Profesional
Setiap anggota harus berperilaku yang konsisten dengan reputasi profesi yang baik dan menjauhi tindakan yang dapat mendiskreditkan profesi. Kewajiban untuk menjauhi tingkah laku yang dapat mendiskreditkan profesi harus dipenuhi oleh anggota sebagai perwujudan tanggung jawabnya kepada penerima jasa, pihak ketiga, anggota yang lain, staf, pemberi kerja dan masyarakat umum.
8. Standar Teknis
Setiap anggota harus melaksanakan jasa profesionalnya sesuai dengan standar teknis dan standar profesional yang relevan. Sesuai dengan keahliannya dan dengan berhati-hati, anggota mempunyai kewajiban untuk melaksanakan penugasan dari penerima jasa selama penugasan tersebut sejalan dengan prinsip integritas dan obyektivitas.

Contoh Kasus Pelanggaran Kode Etik Akuntansi

Belakangan ini profesi akuntan publik menjadi sorotan banyak pihak. Sorotan tajam diberikan karena akuntan publik dianggap memiliki kontribusi dalam banyak kasus kebangkrutan perusahaan. Profesionalisme akuntan seolah dijadikan kambing hitam dan harus memikul tanggung jawab pihak lain yang seharusnya bertanggung jawab atas kegagalan itu. Munculnya pandangan skeptis terhadap profesi akuntan publik memang beralasan, karena cukup banyak laporan keuangan suatu perusahaan, yang mendapatkan opini wajar tanpa pengecualian, mengalami kebangkrutan justru setelah opini tersebut dikeluarkan. Misalnya saja seperti kasus Enron yang melibatkan Kantor Akuntan Publik (KAP) Arthur Andersen di Amerika Serikat yang berakibat pada menurunnya kepercayaan investor terhadap integritas penyajian laporan keuangan (Sudirman, 2002 dalam Enggar, 2006). Satu dampak yang sangat jelas pada saat kasus Enron mencuat ke permukaan adalah ruginya para investor dari ambruknya nilai saham Enron yang sangat dramatis. Pertama-tama, diketahui bahwa manajemen Enron telah melakukan window dressing, dengan memanipulasi angka-angka laporan keuangan agar kinerjanya tampak baik. Bahkan, pendapatan di-mark-up sebesar $ 600 juta, dan utang senilai $ 1,2 miliar disembunyikan dengan teknik off-balance sheet. Auditor Enron, Arthur Andersen kantor Huston, dipersalahkan karena ikut membantu proses rekayasa keuangan tingkat tinggi itu. Manipulasi ini telah berlangsung bertahun-tahun, sampai Sherron Watskin, salah satu eksekutif Enron yang tidak tahan lagi terlibat dalam manipulasi itu, mulai melaporkan praktik tidak terpuji itu. Keberanian Watskin yang juga pernah bekerja di Andersen inilah yang membuat semuanya menjadi terbuka. Kontroversi lainnya adalah mundurnya beberapa eksekutif terkemuka Enron dan “dipecatnya” sejumlah partner Andersen. Selain itu, kisah pemusnahan ribuan surat elektronik dan dokumen lainnya yang berhubungan dengan audit Enron oleh petinggi di KAP Arthur Andersen juga ikut terungkap. Karena masalah tersebut Arthur Andersen harus berjuang keras menghadapi berbagai tuduhan, bahkan berbagai tuntutan di pengadilan. Diperkirakan tidak kurang dari $ 32 miliar harus disediakan Arthur Andersen untuk dibayarkan kepada para pemegang saham Enron yang merasa dirugikan karena auditnya yang tidak benar.

Selasa, 22 Februari 2011

surat permintaan (inquiry letter)

PT. Maju Jaya
Jln. Garuda No. 225 Jakarta
February 20, 2011


Number : 213/CN/B/II/2011
To : Marketing Department PT Puspa Jaya
Subject: Request for Goods
Jl. Sudirman No. 125
In Jakarta


Dear Marketing Department PT Puspa Jaya,


I am grateful to you if you send us a message goods already. The following items we ordered:

1. Two units of washing machines Sony model S-90E
2. Five units of the model K-989C

Payment by Cash on Delivrery in our office. We hope before april 1 2011 , the goods we have received.

For your attention, we thank you.



Sincerely,



(Anggit Tiantoro)
Equipment Manager

Senin, 03 Januari 2011

PERBANKAN (BANKING)

BANKING


Definition
According to Law Decree No. 10 of 1998 dated 10 November 1998 on the banks, it can be concluded that the banking business includes three activities, namely raise funds, distribute funds, and provides banking services lainnya.Kegiatan raise and channel funds be an activity while the main bank provides services to other banks only support activities. Events raise funds, in the form of raising funds from the public in the form of demand deposits, savings and time deposits. Usually he is given an attractive fringe benefits such as, flowers and gifts as a stimulus for the community. Events raise funds, the provision of loans to the public. While other banking services provided to support the main activity tersebut.bank founded by prof. Dr. Ali Afifuddin, SE In my opinion, the bank is a tool that allows people to save money activity, in terms of commerce, as well as for future investment. The world of banking is one institution that plays an important role in the economy of a country (particularly in financing the economy). Here are some benefits of banking in the life:
1. As an investment model, which means that derivative transactions can be used as one model of investing. Although in general is kind of short-term investments (yield enhancement). 2. As a way of hedging, which means that derivative transactions can serve as one way to eliminate risk by hedging (hedging), or also known as risk management. 3. Price information, which means, derivatives transactions can serve as a means of seeking or providing information about the prices of certain commodities in the future (price discovery). 4. Function speculative, which means, derivatives may provide an opportunity speculation (speculative) to changes in market value of derivative transaction itself. 5. Production management functions work well and efficiently, which means that derivative transactions can give an idea to a manufacturer of production management in assessing the demand and market needs in the future. Apart from funsi-banking functions (bank) that the primary or its derivatives, hence the need to be considered for the banking world, is the philosophical purpose of the existence of banks in Indonesia. This is clearly reflected in Article four (4) of Act No. 10 of 1998 which explains, "Bank Indonesia aims to support the implementation of national development in order to improve equity, economic growth and national stability towards improving the welfare of the people." Deeper review of the business of banks, the banks (banking) of Indonesia in conducting its business must be based on the principle of economic democracy, which uses the precautionary principle hatian.4 This, clearly illustrated, because philosophically the bank has the function of macro and micro to the process of nation-building .
Banking History
Origin of Banking
The Bank was first established in the form of such a firm in general in 1690, when the British empire-willed plan to rebuild the fleet marine force to compete with the French naval forces but the British government when it does not have the financial capability and then based on the idea that later William Paterson by Charles Montagu realized by forming a financial intermediary which ultimately can meet these financing funds in just twelve days.
History records the origin of banking activities are familiar in the days of the past empire in mainland Europe. Then the banking business has grown into West Asia by the merchants. The development of banking in Asia, Africa and the Americas brought by Europeans during the colonial colonies to countries in Asia, Africa and the Americas. When traced, the history of banking familiar starting from currency exchange services. So in banking history, meaning the bank is known as a table of the exchange. In the course of the history of empire in the first exchange between the kingdom of the money made that one moved at the other kingdom. Exchange activity is now known as the Foreign Exchange Traders (Money Changer). Then in the next, more developed banking operations into daycare money or so-called current deposit activity. Next banking activities increased with moneylending activities. The money saved by the people, by the banks loaned back to the society needs it. Other bank services followed in accordance with the times and the needs of an increasingly diverse society.
History of Banking in Indonesia
Indonesia's banking history is inseparable from the Dutch East Indies colonial era. At that time De Javasche Bank NV was founded in Batavia on January 24, 1828 and then followed Escompto Nederlandsche Indische Maatschappij, NV in 1918 as the holder of the monopoly purchase of agricultural products in domestic and overseas sales and there are some banks that play an important role in Indian Netherlands. The banks are, among others:
1. De Javasce NV.
2. De Post Poar Bank.
3. Hulp en Spaar Bank.
4. De Algemenevolks Crediet Bank.
5. Nederland handles Maatscappi (NHM).
6. Handles Nationale Bank (NHB).
7. De Escompto Bank NV.
8. Nederlansche Indische Handelsbank
In addition, there are also banks belonging to Indonesia and foreigners such as from China, Japan, and Europe. These banks include:
1. NV. Nederlandsch Indische Spaar En Bank Deposit
2. National Bank Indonesia.
3. Gray Merchant Bank.
4. Boemi Bank NV.
5. The Chartered Bank of India, Australia and China
6. Hongkong & Shanghai Banking Corporation
7. The Yokohama Species Bank.
8. The Matsui Bank.
9. The Bank of China.
10. Bank Batavia.
In an age of independence, Indonesia's banking developed and developing countries grow again. Several Dutch banks dinasionalisir by the Indonesian government. The banks in the early days of independence, among others:
1. NV. Nederlandsch Indische Spaar En Deposit Bank (now Bank OCBCNISP), founded 4 April 1941 with headquarters in Bandung
2. Bank Negara Indonesia, established on July 5, 1946 which is now known as the BNI '46.
3. Bank Rakyat Indonesia, which was established on February 22, 1946. This bank was derived from De Algemenevolks Crediet Bank or Syomin Ginko.
4. Bank of Surakarta Airlines Adil Makmur (MAI) in 1945 in Solo.
5. Bank Indonesia in Palembang in 1946.
6. Bank Dagang Nasional Indonesia in 1946 in Medan.
7. Indonesian Banking Corporation in 1947 in Yogyakarta, and then became Bank Amrita.
8. Bank NV in Manado, Sulawesi in 1946.
9. Indonesian Trade Bank NV in Samarinda in 1950 was merged with the Pacific Bank.
10. East Bank NV in Semarang changed its name to Bank enjoy doing. Then the merger with Bank Central Asia (BCA) in 1949.
In Indonesia, banking practice has spread to the corners of the financial pedesaan.Lembaga shaped banks in Indonesia in the form of commercial banks, rural banks (BPR), Commercial Bank of Sharia, and also RB Sharia (SRB). Each bank institutions is a different shape characteristics and functions.
Struggling Bank Doctrine
Government Bank
Through the Minister of Finance Decree No. 1/M/61 dated January 6, 1961 which prohibits the announcement and publication of statistical figures monetary / banking, then between the years 1960 to 1965, Bank Indonesia does not publish annual reports, including statistical data on the central clearing, and calculations.
On July 5, 1964, on the basis of political considerations to simplify the command in the banking sector to support the Universe Development Planning, then in 1965 the government established a policy to integrate all the state banks into one bank under the name Bank Negara Indonesia, Bank integration initiatives of this government derived from the idea Jusuf Muda Dalam, who was then serving as Minister of the Central Bank / Governor of Bank Indonesia - the newly appointed from the original position of President Director of BNI - and approved by President Sukarno. The basic idea is to make banking as a tool of revolution with the motto Berdjoang Bank under the leadership of Great Leader of the Revolution. Name of Bank Negara Indonesia (BNI) as a single bank, proposed by Joseph Young in itself. The result was the birth of a new structure makes Berdjoang Bank;
Bank Indonesia to Bank Negara Indonesia Unit I;
Farmers and Fishermen Cooperative Bank and the Bank Eczema Indonesia became Bank Negara Indonesia Unit II;
Bank Negara Indonesia to Bank Negara Indonesia Unit III;
State Commercial Bank became Bank Negara Indonesia Unit IV and
State Savings Bank became Bank Negara Indonesia Unit V.
But not all government bank successfully integrated into the Bank Berdjoang namely Bank Dagang Negara (BDN) and Bapindo. BDN being let loose from the integration process is mainly due to the President Director of BDN JD Massie was appointed as Minister of the Control of National Private Banks which would have had enough influence to object to the unification BDN with other banks. Massie argued that this policy will confuse overseas correspondent banks for the settlement of L / C exports and imports for the name of the same bank. Meanwhile, Bapindo not integrated into the Bank Struggling because this bank under the Development Council chaired by the First Minister of Development Affairs with members of the Finance Minister, who is also Chairman of the Board of Trustees Bapindo, and Governor of Bank Indonesia as anggota.Dengan Thus, through his position, the effect Bapindo strong enough to deter integrated into the BNI.
Private Bank
In 1965 the government wants combines all private banks or foreign banks in Private Development Bank as the only bank collector and distributor of all progressive funds in the private sector and the tools that can be used Universe Development Plan and other plans specified by the President of the Republic of Indonesia.
History of State Bank
As we know that Indonesia is familiar with the banking world from the former colonialist, the Netherlands. Therefore, history can not be separated from the influence perbankanpun countries menjajahnya good for government banks and private banks. In 1958, the government nationalized the Dutch-owned bank began with Handelsbank Nationale (NHB) in 1959 which subsequently changed to the State Commercial Banks (BUNEG later became Bank Bumi Daya), then in 1960 consecutive Escomptobank into Bank Dagang Negara (BDN) and Nederlandsche Handelsmaatschappij (NHM) to Farmers and Fishermen Cooperative Bank (BKTN) and later became Bank Expor Impor Indonesia (BEII).
The following will be explained briefly the history of government-owned banks, namely:
• Central Bank
Central Bank of Indonesia is Bank Indonesia (BI) based on Law No. 13 of 1968. Then asserted again moved at Law No. 23 of this 1999.Bank previously derived from De Javasche Bank in nasionalkan in 1951.
• Bank Rakyat Indonesia and Bank Expor Import
This bank was derived from De Algemene Volkscrediet Bank, then the melting after becoming the single bank called Bank Nasional Indonesia (BNI), Unit II, which is engaged in rural and export import (exim), separated again into:
1. In charge of rural as Bank Rakyat Indonesia with Law No. 21 of 1968.
2. In charge of Exim with the Law No. 22 of 1968 as Bank Expor Impor Indonesia.
• Bank Negara Indonesia (BNI '46)
The bank underwent BNI Unit III with Law No 17 of 1968 turned into Bank Negara Indonesia '46.
• Bank Dagang Negara (BDN)
BDN derived from Escompto Bank in nasionalisasikan with PP No 13 of 1960, but the PP (Government Regulation) is repealed by replaced by Law No 18 of 1968 as Bank Dagang Negara. BDN is the only bank outside Government yangberada Bank Negara Indonesia Unit.
• Bank Bumi Daya (BBD)
BBD originally derived from the Nederlandsch Indische Hendles Bank, then became Hendles Nationale Bank, the bank later became Bank Negara Indonesia Unit IV and based on Law No. 19 of 1968 as Bank Bumi Daya.
• Development Bank of Indonesia (Bapindo)
• Regional Development Banks (BPD)
This bank was established in the regions level I. The legal basis is Law No. 13 of 1962.
• State Savings Bank (BTN)
BTN, comes from De Post Paar Bank which later became the Postal Savings Bank in 1950. Next to Bank Negara Indonesia Unit V and finally became the State Savings Bank with Law No. 20 of 1968.
• Bank Mandiri
Bank Mandiri is the result of the merger of Bank Bumi Daya (BBD), Bank Dagang Negara (BDN), Bank Indonesia Development (Bapindo) and Bank Expor Impor Indonesia (Bank Exim). The result of the four bank mergers was conducted in 1999.
The purpose of banking services
Bank service is very important in a country's economic development. Banking services are generally divided into two goals. First, as the provider payment mechanism and an efficient tool for the customer. For this, the bank provides cash, savings, and credit cards. This is the most important role of banks in economic life. Without the provision of efficient payment instruments, then goods can only be traded by way of barter that takes time.
Second, by accepting savings from customers and lend it to those who need funds, meaning the bank to increase the flow of funds for investment and better utilization produktif.Bila this role goes well, the economy of a country will menngkat. Without the flow of these funds, the money just stay in the pocket of someone, people can not get a business loan and can not be built because they do not have the loan fund.

Banking services are actually very much, just that very few people who know. The purpose and benefits are very good for our customers. But many who use them for criminal acts, such as ATM burglary and forgery of books and other savings.
Holders of the Company gains Big Ten Banks Based on Year 2003 (In U.S. Dollars)
1. Citigroup - 20 billion
2. Bank of America - 15 billion
3. HSBC - 10 billion
4. Royal Bank of Scotland - 8 billion
5. Wells Fargo - 7 billion
6. JPMorgan Chase - 7 billion
7. UBS AG - 6 billion
8. Wachovia - 5 billion
9. Morgan Stanley - 5 billion
10. Merrill Lynch - 4 billion
The types of banks and their functions
Three main groups of financial institutions - commercial banks, savings institutions and credit unions - which are also called storage institution because most of the funds came from customer deposits. Commercial banks are the largest group of institutions when measured by the amount of storage assets. They perform functions similar to savings institutions and credit unions, namely, accepting deposits (liabilities) and makes loans (However, they differ in the composition of assets and liabilities, which are much more variable).
Comparison of concentration of bank's asset size, indicates that bank consolidation seems to have reduced the smallest share of bank assets (assets under $ 1 billion). These banks - with assets under $ 1 billion - tend to specialize in retail or consumer banking, such as providing housing mortgages, consumer loans and deposit locally. While the bank's assets are relatively large (with assets of more than $ 1 billion), consisting of two classes are regional or super regional bank. They are involved in wholesale more complex about komersialperbankan activities, including consumer credit and housing as well as commercial and industrial loans (D & I Lending), both regionally and nationally. In addition, banks - big banks have access to buy the fund (fund) - such as inter-bank funds or government funds (federal funds) - to finance their lending and investment activities. However, some very large banks have a different title, namely the Central Bank Currently, five banking organizations form a group of Central Banks, namely: Bank of New York, Deutsche Bank (through acquisitions bankers trust each other), Citigroup, JP Morgan, and HSBC Bank in the United States. However, the numbers have been declining due to megamergers. It is important to note that, assets or loans not always an indicator of a bank is the central bank. But, a combination of site and dependence on the source nondeposit or loan funds.
Services - banking services
Services - services are provided to support the raise and distribute funds, either directly related to savings and credit activities and indirectly. Other banking services are as follows:
• deposit services such as electricity deposits, telephone, water, or tuition
• payment services such as payment of salary, pension, or gift
• Service remittances (transfers)
• Billing Services (collection)
• Clearing
• Sales of foreign currency
• Storage of documents
• Service Desk check
• Credit Card
• Services - services that exist in the stock market like loan issuance and securities traders.
• Services Letter of Credit (L / C)
• Bank guarantees and bank references
• Services of other banks.

MODAL AUXILIARY

Modal Auxiliaries

Other helping verbs, called modal auxiliaries or modals, such as can, could, may, might, must, ought to, shall, should, will, and would, do not change form for different subjects. For instance, try substituting any of these modal auxiliaries for can with any of the subjects listed below.
I
you (singular)
he
we
you (plural)
they can write well.

There is also a separate section on the Modal Auxiliaries, which divides these verbs into their various meanings of necessity, advice, ability, expectation, permission, possibility, etc., and provides sample sentences in various tenses. See the section on Conditional Verb Forms for help with the modal auxiliary would. The shades of meaning among modal auxiliaries are multifarious and complex. Most English-as-a-Second-Language textbooks will contain at least one chapter on their usage. For more advanced students, A University Grammar of English, by Randolph Quirk and Sidney Greenbaum, contains an excellent, extensive analysis of modal auxiliaries.
The analysis of Modal Auxiliaries is based on a similar analysis in The Scott, Foresman Handbook for Writers by Maxine Hairston and John J. Ruszkiewicz. 4th ed. HarperCollins: New York. 1996. The description of helping verbs on this page is based on The Little, Brown Handbook by H. Ramsay Fowler and Jane E. Aaron, & Kay Limburg. 6th ed. HarperCollins: New York. 1995. By permission of Addison-Wesley Educational Publishers Inc. Examples in all cases are our own.
Uses of Can and Could
The modal auxiliary can is used
• to express ability (in the sense of being able to do something or knowing how to do something):
He can speak Spanish but he can't write it very well.
• to expression permission (in the sense of being allowed or permitted do something):
Can I talk to my friends in the library waiting room? (Note that can is less formal than may. Also, some writers will object to the use of can in this context.)
• to express theoretical possibility:
American automobile makers can make better cars if they think there's a profit in it.
The modal auxiliary could is used
• to express an ability in the past:
I could always beat you at tennis when we were kids.
• to express past or future permission:
Could I bury my cat in your back yard?
• to express present possibility:
We could always spend the afternoon just sitting around talking.
• to express possibility or ability in contingent circumstances:
If he studied harder, he could pass this course.
In expressing ability, can and could frequently also imply willingness: Can you help me with my homework? Can versus May
Whether the auxiliary verb can can be used to express permission or not — "Can I leave the room now?" ["I don't know if you can, but you may."] — depends on the level of formality of your text or situation. As Theodore Bernstein puts it in The Careful Writer, "a writer who is attentive to the proprieties will preserve the traditional distinction: can for ability or power to do something, may for permission to do it.
The question is at what level can you safely ignore the "proprieties." Merriam-Webster's Dictionary, tenth edition, says the battle is over and can can be used in virtually any situation to express or ask for permission. Most authorities, however, recommend a stricter adherence to the distinction, at least in formal situations.
Authority: The Careful Writer by Theodore Bernstein. The Free Press: New York. 1998. p. 87.

Uses of May and Might
Two of the more troublesome modal auxiliaries are may and might. When used in the context of granting or seeking permission, might is the past tense of may. Might is considerably more tentative than may.
• May I leave class early?
• If I've finished all my work and I'm really quiet, might I leave early?
In the context of expressing possibility, may and might are interchangeable present and future forms and might + have + past participle is the past form:
• She might be my advisor next semester.
• She may be my advisor next semester.
• She might have advised me not to take biology.
Avoid confusing the sense of possibility in may with the implication of might, that a hypothetical situation has not in fact occurred. For instance, let's say there's been a helicopter crash at the airport. In his initial report, before all the facts are gathered, a newscaster could say that the pilot "may have been injured." After we discover that the pilot is in fact all right, the newscaster can now say that the pilot "might have been injured" because it is a hypothetical situation that has not occurred. Another example: a body had been identified after much work by a detective. It was reported that "without this painstaking work, the body may have remained unidentified." Since the body was, in fact, identified, might is clearly called for.
Uses of Will and Would
In certain contexts, will and would are virtually interchangeable, but there are differences. Notice that the contracted form 'll is very frequently used for will.
Will can be used to express willingness:
• I'll wash the dishes if you dry.
• We're going to the movies. Will you join us?
It can also express intention (especially in the first person):
I'll do my exercises later on and prediction:
• specific: The meeting will be over soon.
• timeless: Humidity will ruin my hairdo.
• habitual: The river will overflow its banks every spring.
Would can also be used to express willingness:
• Would you please take off your hat?
It can also express insistence (rather rare, and with a strong stress on the word "would"):
• Now you've ruined everything. You would act that way.
and characteristic activity:
• customary: After work, he would walk to his home in West Hartford.
• typical (casual): She would cause the whole family to be late, every time.
In a main clause, would can express a hypothetical meaning:
• My cocker spaniel would weigh a ton if I let her eat what she wants.
Finally, would can express a sense of probability:
I hear a whistle. That would be the five o'clock train

Uses of Used to
The auxiliary verb construction used to is used to express an action that took place in the past, perhaps customarily, but now that action no longer customarily takes place:
• We used to take long vacation trips with the whole family.
The spelling of this verb is a problem for some people because the "-ed" ending quite naturally disappears in speaking: "We yoostoo take long trips." But it ought not to disappear in writing. There are exceptions, though. When the auxiliary is combined with another auxiliary, did, the past tense is carried by the new auxiliary and the "-ed" ending is dropped. This will often happen in the interrogative:
• Didn't you use to go jogging every morning before breakfast?
• It didn't use to be that way.
Used to can also be used to convey the sense of being accustomed to or familiar with something:
• The tire factory down the road really stinks, but we're used to it by now.
• I like these old sneakers; I'm used to them.
Used to is best reserved for colloquial usage; it has no place in formal or academic text.

Function

Modal auxiliary verbs give more information about the function of the main verb that follows it. Although having a great variety of communicative functions, these functions can all be related to a scale ranging from possibility ("can") to necessity ("must"). Within this scale there are two functional divisions:
• one concerned with possibility and necessity in terms of freedom to act (including ability, permission and duty),
• and the other ("shall" not included) concerns itself with the theoretical possibility of propositions being true or not true, including likelihood and certainty.
Most modal auxiliary verbs have two distinct interpretations, epistemic (expressing how certain the factual status of the embedded proposition is) and deontic (involving notions of permission and obligation). The following sentences illustrate the two uses of must:
• epistemic: You must be starving. (= "It is necessarily the case that you are starving.")
• deontic: You must leave now. (= "You are required to leave now.")
• ambiguous: You must speak Spanish.
o epistemic = "It is surely the case that you speak Spanish (e.g., after having lived in Spain for ten years)."
o deontic = "It is a requirement that you speak Spanish (e.g., if you want to get a job in Spain)."
Epistemic modals can be analyzed as raising verbs, while deontic modals can be analyzed as control verbs.
Another form of modal auxiliary is the verb indicating ability: "can" in English, "können" in German, and "possum" in Latin. For example, "I can say that in English," "Ich kann das auf Deutsch sagen," and "Illud Latine dicere possum."
Sometimes, the use of the modal auxiliary verbs varies in positive and negative statements. For example, in English, we have the sentence pair, "You may do that," and "You may not do that." However, in German, these ideas are expressed as "Sie dürfen das tun," but "Sie müssen das nicht tun." The latter looks as if it would translate into English as "You must not do that," but it is more typically translated as "You may not do that."
List

This table lists some modal verbs with common roots in English, German and Dutch. English modal auxiliary verb provides an exhaustive list of modal verbs in English.
Words in the same row share the same etymological root. Because of semantic drift, however, words in the same row may no longer be proper translations of each other. In addition, the English and German verbs will are completely different in meaning, and the German one has nothing to do with constructing the future tense. These words are false friends.
In English, the plural and singular forms are identical. For German and Dutch, both the plural and singular form of the verb are shown.
Note that the words in this list are not translations of each other. (See above.)
English German Dutch
can können, kann kunnen, kan
shall sollen, soll zullen, zal
will wollen, will willen, wil
must müssen, muss moeten, moet
may mögen, mag mogen, mag
tharf[1]
dürfen, darf durven, durf
The English could is the past tense of can; should is the past tense of shall; and might is the past tense of may. (This is ignoring the use of "may" as a vestige of the subjunctive mood in English.) These verbs have acquired an independent, present tense meaning. The German verb möchten is sometimes taught as a vocabulary word and included in the list of modal verbs, but it is actually the past subjunctive form of mögen. An example of the subjective use of "may" in English is in the sentence "That may be, or may not be," meaning "That could be true, but maybe it is not."
The English verbs dare and need have both a modal use (he dare not do it), and a non-modal use (he doesn't dare to do it). The Dutch verb durven is not considered a modal (but it is there, nevertheless) because its modal use has disappeared, but it has a non-modal use analogous with the English dare. Other English modal verbs include want, wish, hope, and like. All of these differ from the main modals in English (i.e. most of those in the table above) in that they take the particle to in the infinitive, like all other English verbs (may; to want), and are followed by to when they are used as a modal (may go; want to go). Some may be more than one word, such as "had better" and "would rather."
Morphology and syntax
Germanic modal verbs are preterite-present verbs, which means that their present tense has the form of a vocalic preterite. This is the source of the vowel alternation between singular and plural in German and Dutch. Because of their preterite origins, modal verbs also lack the suffix (-s in modern English, -t in German and Dutch) that would normally mark the third person singular form:
normal verb modal verb
English he works he can
German er arbeitet er kann
Dutch hij werkt hij kan
The main verb that is modified by the modal verb is in the infinitive form and is not preceded by the word to (German: zu, Dutch: te). There are verbs that may seem somewhat similar in meaning to modal verbs (e.g. like, want), but the construction with such verbs would be different:
normal verb modal verb
English he tries to work he can work
German er versucht zu arbeiten er kann arbeiten
Dutch hij probeert te werken hij kan werken
In English, main verbs but not modal verbs always require the auxiliary verb do to form negations and questions, and can be used to form emphatic affirmative statements. Neither negations nor questions in early modern English used to require do.
normal verb modal verb
affirmative he works he can work
negation he does not work he cannot work
emphatic he does work hard he can work hard
question does he work here? can he work at all?
negation + question does he not work here? can he not work at all?
(German never uses "do" as an auxiliary verb for any function; Dutch uses "do" as an auxiliary, but only in colloquial speech)
In English, modal verbs are called defective verbs because of their incomplete conjugation: they have a narrower range of functions than ordinary verbs. For example, most have no infinitive or gerund.

Jumat, 19 November 2010

Soal-soal latihan bahasa inggris (Exercises english)

1. Simple photographic lenses cannot.....sharp, undistorted images over a wide field.
(a) to form
b. Are formed
c. Forming
d. Form
2. Of all the factors affecting agricultural yields, weather is the one.....the most.
a. In influences farmers
(b) That influences farmers
c. Farmers that it influences
d. Why farmers influences it
3. Beverly Sills, ..... assumed directorship of the New York City Opera in 1979
a. Be a star soprano
b. Was a star soprano
(c.) A star soprano and
d. A star soprano
4. ..... of tissues is known as histology
a. Studying scientific
(b) The scientific study
c. To study scientifically
d. That is scientific studying
5. With the exception of mercury, .... at standard temperature and pressure
a. The metallic elemant are solid
b. Which is solid a solid metallic elemant
(c) Metallic elements being solid
d. Since the metallic elements are solid
6. Potential dehydration is.........that a land animal faces
(a) The often greatest hazard
b. The greatest often hazard
c. Often the greatest hazard
d. Often the hazarad greatest
7. By tracking the eye of hurricane, forcasters can determine the speed at which.....
a. Is a storm moving
(b) a storm is moving
c. is moving a storm
d. a moving storm
8. The grapes of wath, a novel about the depression years of the 1930’s, is one of John Steinbeck’s.......books.
(a) Most famous
b. The most famous
c. Are most famous
d. And most famous

9. Technology will play a key role in......future life-styles
a. To shape
(b) Shaping
c. Shape of
d. Shaped
10. The computer has dramatically affected...........photographic lenses are constructed.
a. Is the way
b. That the way
c. Which way do
(d.) The way
11. The early railroads were.....the existing arteries of transportation:roads, turnpikes,canals, and other waterways.
a. Those short lines connected
b. Short lines that connected
(c). Connected by short lines
d. Short connecting lines
12. ..........as a masterpiece, a work of art must transcend the ideals of the period in which it was created
a. Ranks
b. The ranking
c. To be ranked
(d). For being ranked
13. Jackie Robinson,...........to play baseball in the major leagues, joined the Brooklyn Dodgers in 1947.
(a). The Black American who first
b. The first Black American
c. Was the first Black American
d. The first and a black American who
14. During the flood of 1927, the Red Cross..........out of emergency headquarters Mississipi, set up temporary shelters for the homeless.
a. Operates
b. Is operating
(c). Has operated
d. Operating
15. In bacteria and in other organisms,......is the nucleic acid DNA that provides the generic information.
a. Both
b. Which
c. And
(d). It

Written Expression

Directions : in questions 16-40 each sentences has for underlined words of phrases. The for underlined parts of the sentence are marked (A), (B), (C), and (D). Identify the one underlined answer sheet, find the number of the questions and fill in the space that correspons to the letter of the answer you have chosen.

Look at the following example :

Example I

Guppies are sometimes call rainbow fish because of the males’ bright colors.
A B C D
The sentence should read, “Guppies are sometimes called rainbow fish because of the males’ bright colors.” Therefore, you should choose ( A ).

Example II

Serving several term in Congress, Shirley Chisholm became an important United
A B C
States politician.
D
The sentence should read. “Serving several terms in Congress, Shirley Chisholm became in important United States politician.” Therefore, you should choose ( B ).

Now begin work on the questions.

16. Twenty to thirty year after a mature forest is cleared away, a nearly impenetrable thicket o trees and

A B ( C)


shrubs develops.
D

17. The first national park in world. Yellowstone National Park, was established in 1872.
A (B) C D
18. Because it does not have a blood supply, the cornea takes their oxygen directly from the air.
A B ( C) D
19. Magnificent mountains and coastal scenery is British Columbia’s chief tourist attractions A B C (D)
20. Scientists at universities are often more involved in theoretical research than in practically research.
A B C (D)

21. John Rosamond Johnson he composed numerous songs, including Lift Every Voice and
(A) B C
Sing, for which his brother, James Weldon Johnson, wrote the words.
D
22. Nylon, a synthetic done from a combination of water, air, and a by-product of coal, was first
(A) B C
introduced in 1938.
D

23. Ornithology, the study of birds, is one of the major scientific fields in which amateurs play a A B C
role in accumulating, researching, and publish data.
(D)
24. Animation is a technique for creativity the illusion of life in inanimate things.
A (B) C D
25. The nonviolent protest advocated by Dr. Martin Luther King, Jr proving highly effective in
A (B)
an age of expanding television news coverage.
C D
26. On December 7, 1787, Delaware became a first state to ratify the Constitution.
A B ( C ) D
27. Nutritionists believe what diet affects how one feels physically and emotionally
A (B) C D
28. Mealii Kalama, creator of over 400 Hawaiian quilts, was granted a National Heritage
A B
bellowship in 1985 for herself contributions to folk art.
(C) D
29. A jetty serves to define and deepen a channel, improve navigate, or protect a harbor.
A B (C) D
30. Minoru Yamasaki is an American architect which works departed from the austerit A (B)
frequently associated with architecture in the United States after the Second World War.
C D
31. Chemical research provides information that is useful when the textile industry in the A (B) C
creation of synthetic fabrics.
D
32. Jane Addams, social worker, author, and spokeswoman for the peace and women’s suff (A)
movements, she received the Nobel Peace Prize in 1931 for her humanitarian achievements.
B C D
33. Bromyrite crystals have a diamond-like luster and are usually colorless, but they dark to
A (B) C
brown when exposed to light.
D
34. Stars in our universe vary in temperature, color, bright, size, and mass.
A (B) C D
35. Ice is less denser than the liquid from which it is formed.
(A) B C D
36. The 1983 Nobel Prize in Medicine was awarded to Barbara McClintock for her experiments
A B
with maize and her discoveries regardless the nature of DNA.
C (D)
37. In 1866 to 1883, the bison population in North America was reduced from an estimated 13
A B (C )
million to a few hundred.
D
38. Most of the damage property attributed to the San Fransisco earthquake of 1906 resulted
A (B) C
from the fire that followed.
D
39. James Baldwin’s plays and short stories, which are to some degree autobiographical A (B)
established them as a leading figure in the United States civil rights movement.
C D
40. Thunder can be listened from a maximum distance of about ten miles except under unusual A B (C) D
atmospheric conditions.

As many as one thousand years ago in the Southwest, the Hopi and Zuni indians of North america were building with adobe – sun-baked brick plastered with mud. There homes looked remarkably like modern apartement houses some were four stories high and contained quartersfor perhaps thousand people. Along with store rooms for grain and other goods. This building were usually put up against cliffs, both to make construction easier and for defense against enemies. They were really villages in them selves as later spanish explorers must have realized since they called them “pueblos”, which is spanish for towns.
The people of the pueblos raised what are called ”the three sister”—corn, beans, and squash. They made excellent pottery and wove marvelous baskets, some so fine that they could hold water. The Southwest has always been a dry country, where water is scarce. The Hopi and Zuni brought water from streams to their fields and gardens through irrigation ditches. Water was so important that it played a major role in their religion. They developed elaborate ceremonies and religious rituals to bring rain.
The way of life of les-settled groups was simpler and more strongly influenced by nature. Small tribes such as the Shosone and Ute wandered the dry and mountainous lands between the Rocky Mountains and the Pacific Ocean. They gathered seeds and hunted seals, walruses, ang the great whales. They lived right on the frozen seas in shelters called igloos built of blocks of packed snow. When summer came, they fished for salmon and hunted the lordly caribou.
The Cheyenne, Pawnee, and Sioux tribes, known as the Plains Indians, lived on the grassland between the Rocky Mountains and the Mississippi River. They hunted bison, commonly called the buffalo. Its meat was the chief food of these tribes, and its hide was used to make their clothing and the covering of their tents and tipis.
1. What does the passage mainly discuss?
A The architecture of early American Indian buildings
B The movement of American Indians across North America
C Ceremonies and rituals of American Indians
(D) The way of life of American Indian tribes in early North America
2. According to the passage, the Hopi and Zuni typically built their homes
(A) In valleys
B Next to streams
C On open plains
D Agains cliffs
3. The word “They” in line 6 refers to
A Goods
(B) ~ Buildings
C Cliffs
D enemies
4. It can be inferred from the passage that the dwellings of the Hopi and Zuni were
A very small
(B) ~ highly advance
C difficult to defend
D quickly constructed
5. The author uses the phrase “the three sisters” in line 8 to refer to
A Hopi women
(B) ~ Family members
C Important crops
D Rain ceremonies
6. The word “scarce” in line 10 is closest in meaning to
(A) ~ Limited
B Hidden
C Pure
D necessary
7. which of the following is true of the Shoshone and Ute?
(A) They were not as settled as the Hopi and Zuni
B They hunted caribou
C They built their homes with adobe
D They didn’a have many religious ceremonies
8. According to the passage, which of the following tribes lived in the grassland?
A The Shoshone and Ute
(B) The Cheyenne and Sioux
C The Hopi and Zuni
D The pawnee and Inuit
9. Which of the following animals was most important to the Plains Indians?
A The Salmon
B The Caibou
C The seal
(D) The buffalo
10. Which of the following is NOT mentioned by the author as adwelling place of early North Americans?
(A) Log cabins
B Adobe houses
C Tipis
D Igloos
11. The author gives an explaination for all of the following word EXCEPT
A Adobe
B Pueblos
(C) Caribou
D Bison

12. The author groups North American Indians according to their
(A) Tribes and geographycal regions
B Arts and crafts
C Rituals and ceremonies
D Date of apperanmce of the continent

Marianne Moore (1887-1972) once said that her writting could be called poetry only because there was no other name for it. Indeed her poems appear to be extremely compressed essays that happen to be printed in jagged lines on the page. Her subjects were varied: animals, labores, artist, and the craft of poetry. From her general reading came quotations that she found striking or insightful. She included these in her poems, scrupulously enclosed in quotation marks and sometimes identified in footnotes. Of this practice, she wrote, “ ‘why the many quotation marks?’ I am asked. . . when a thing has been said so well that it could not be said better, why paraphrase it?Hence my writting is, if not a cabinet of fossils, a kind of collection of flies in amber.” Close observation and consentration on detail are the methods of her poetry.

Marianne Moore grew up in kirkwood, Missouri, near St. Louis. After graduation from Bryn Mawr College in 1909, she taught commercial subjects at the Indian school in Carlisle, Pennsylvannia. Later she became a librarian in New York City. During the 1920’s she was editor of The Dial, an importan literary magazine of the period. She lived quietly all her life, mostly in Brooklyn, New York. She spent a lot of time at the Bronx Zoo, fascinated by animals. Her admiration of the Brooklyn Dodgers – before the team moved to Los Angeles- was widely known.

Her first book of poems was published in London in 1921 by a group of friends associeted with the imagist movement. From that time on her poetry has been read with interest by succeeding generations of poets and readers. In 1952 she was awarded the Pulitzer Prize for her Collected Poems. She wrote that she did not write poetry “for money or fame. To earn a living is needful, but it can be done in routine ways. One writes because one has a burning desire to objectivy what it is indispensable to one’s happiness to express...”

13. What is the passage mainly about?
(A) The influance of the imagist on Marianne Moore
B Essayists and poets of the 1920’s
C The use was quotations in poetry
D Marianne Moore’s life and work
14. Which of the following can be inferred about Moore’s poems?
A They are better known in Europe than the United States
(B) They do not use traditional verse forms
C They were all published in The Dial
D They tend to be abstract
15. According to the passage Moore wrote about all of the following EXCEPT
A Artists
B Animals
(C) Fossils
D workers
16. What does Moore refer to as “flies in amber” (line 9)?
A A common image in her poetry
B Poetry in the twentieth century
C Concentration on detail
(D) Quotations within her poetry
17. The author mentions all of the following as jobs held by Moore EXCEPT
(A) Commercial artist
B Teacher
C Magazine editor
D Librarian
18. The word “period” in line 13 is closest in meaning to
A Movement
B School
C Region
(D) time
19. Where did Moore spend most of her adult life?
A In Kirkwood
B In Brooklyn
C In Los Angeles
(D) In Carlisle
20. The word “succeeding” in line 19 is closest in meaning to
(A) ~ Inheriting
B Prospering
C Diverse
D later
21. The word “it” in line 21 refers to
A Writing poetry
B Becoming famous
(C) ~ Earning a living
D Attracting readers
22. It can be inferred from the passage that Moore wrote because she
A Wanted to win award
B Was disatisfied with what others wrote
(C) Felt a need to express herself
D Wanted to raise money for the Bronx Zoo

Questions 23-30
What makes it rain?Rain falls from clouds the same reason anything falls to Earth. The Earth’s gravity pulls it. But every cloud is made of water droplets or ice crystals. Why doesn’t rain or snow fall constantly from all clouds? The droplets or ice crystals in clouds are exceedingly small. The effect of gravity in them is minute. Air currents move and lift droplets so that the net down ward displacement is zero, even though the droplets are in constant motion.
Droplets and ice crystals behave somewhat like dust in the air made visible in a shaft of sunlight. To the casual observer, dust seems to act in a totally random fashion, moving about chaotically without fixed direction. But in fact dust particles are much larger than water droplets and they finally fall. The average size of a cloud droplest is only 0,004 inch in diameter. It is so small that it would take sixteen hours to fall half a mile in perfectly still air,and it does not fall out of moving air at all. Only when the droplet grows to a diameter of 0,008 inch or larger can it fall from the cloud. The average raindrop contains a million times as much water as a tiny cloud droplet. The growth of a cloud to a size large enough to fall out is the cause of rain and other forms of precipitation. This important growth is called” coalescence”.

23. What is the main topic of the passage?
(A) the mechanics of rain
B the weather patterns of North America
C how Earth’s gravity affects agriculture
D types of clouds.

24. The word “ minute “ in line 4 is closest in meaning to which of the following?
A Second
(B) Tiny
C Slow
D Steady
25. The word “ motion “ in line 5 closest in meaning to..
A Wind
B Change
(C) Movement
D humidity

26. Ice crystals do not immediately fall to Earth because,
(A) ~ they are kept aloft by air currents
B they combine with other chemicals in the atmosphere
C most of them evaporate
D their electrical charges draw them away from the earth.

27. The word “ random “in line 7 is closest in meaning to..
(A) Unpredictable
B Perplexing
C Independent
D abnormal

28. what can be inferred about drops of water larger than 0,008 inch in diameter?
A they never occur
B they are not affected by the force of gravity
(C) in still air they would fall to earth.
D in moving air they fall at a speed of thirty-two miles per hour.

29. how much bigger drop than a cloud droplet?
A 200 times bigger
B 1000 times bigger
C 100000 times bigger
(D) 1000000 times bigger

30. in this passage, what does the term “ coalescence” refer to?
(A) the ghatering of small clouds to form larger clouds
B the growth of droplest
C the effect of gravity on precipitition
D the movement of dust particles in the sunlight
Questions 31-40
People appear to be born to compute. The numerical skills of children develop so early and so inexorably that it is easy to imagine an internal clock of mathematical maturity guiding their growth. Not long after learning to walk and talk, they can set the table with impressive accuracy – one plate, one knife,one spoon, one fork, for each of the five chairs. Soon they are capable of nothing that they have placed five knives, spoons, and forks on the table and, a bit later, that this amounts to fivteen pieces of silverware. Having thus mastered addition, they move on to subtraction. It seems almost reasonable to expect that if a child were secluded on a desert island at birth and retrevied seven years later, he or she could enter a second – grade mathematics class without any serious problems of intellectual adjusment.
Of course, the truth is not so simple. This century, the work of cognitive psychologists has illuminated the subtle forms of daily learning on which intellectual progress depends. Children were observed as they slowly grasped-or, as the case might be, bumped into-concept that adults take for granted, as they refused, for instance, to concede that quantity is unchanged as water pours from q short stout glass into a tall thin one. Psychologists have since demonstrated that young children asked to count the pencils in a pile, readily report the number of blue or red pencils, but must be coaxed into finding the total. Such studies have suggested that the rudiments if mathematics are mastered gradually, and with effort. They have also suggested that the very concept of abstract numbers- the idea of oneness, a twoness, a threeness taht applies to any class of objects and is a prerequisite for doing anything more mathematically demanding than setting a table- is itself from innate.

31. what does the passage mainly discuss?
A trends in teaching mathematics to children.
B the use of mathematics in child psychology
(C) the development mathematical ability in children
D the fundamental concepts of mathematic that children must learn.
32. it can be inferred from the passage that children normally learn simple counting?
(A) soon after they learn to talk
B by looking at the clock
C when they begin to be mathematically mature
D after they reach second grade in school.
33. the word “ illuminated “ in line 11 is closests in meaning to..
A illustrated
B accepted
(C) clarified
D lighted
34. the author implies that most small children believe that the quantity of water changes when it is transfered to a container of a different..
A color
B quality
C weight
(D) shape
35. According to the passage , when small children were asked to count a pile of red and blue pencils they..
(A) counted the number of pencils of each color.
B guessed at the total number of pencils.
C counted only the pencils of their favorite color.
D subtracted the number of red pencil from the number of blue pencils.
36. the word “ they “ in line 17 refers to
A mathematicians
B children
C pencils
(D) studies
37. the word “ prerequisite “ in line 19 is closest in meanin g to..
(A) reason
B theory
C requirement
D technique
38. the word “itself “ in line 20 refers to ..
A the total
(B) the concept abstract numbers
C any class of objects
D setting a table
39. with which of the following statements would the author be LEAST likely to agree?
A children naturally and easily learn mathematics.
(B) children learn to add before they learn to subtract
C most people follow the same pattern of mathematical development
D mathematical development is subtle and gradual.
40. where in the passage does the author give an example of a hypothetical experiment?
(A) lines 3-6
B lines 7-9
C lines 11-14
D lines 17-20
Questions 41-50
Botany, the study of plants,occupies a peculiar position in the history of human knowledge. For many thousands of years it was the one field of awareness about which humans had anything more than the vaguest of insights. It is impossible to know today just what our Stone Age ancestors knew about plants, but from what we can observe of preindustrial societies that still exists, a detailed learning of plants and their properties must be extremely ancient. This is logical. Plants are the basis of the food piramid for all living things, even for other plants. They have always been enormously important to the welfare of people, not only for food, but also for clothing, weapons, tools,dyes,medicines,shelter,and a great many other purpose. Tribes living today in the jungles of the Amazon recognize literally hundreds of plants and know many properties of each. To them botany,as such,has no name and is probably not even recognized as a special branch of “ knowledge” at all.
Unfortunately, the more industrialized we become the farther away we move from direct contact with plants, and the list distinct our knowledge of botany grows. Yet everyone comes unconsciously on an amazing amount of botanical knowledge, and few people will file to recognize a rose,an apple,or an orchid. When our Neolithic ancestors, living in the Middle East about 10.000years ago, discovered that certain grasses couls be harvested and their seeds planted for richers yields the next season, the first great step in a new association of plants and humans was taken. Grains were discovered and from them flowed the marvel of agriculture : cultivated crops. From then on, humans would increasingly take their living from the controlled production of a few plants, rather than getting a little here and a little their from many varieties that grew wild- and the acculumulated knowledge of tens of thousands of years of experience and intimacy with plants in the wile would begin to fade away.

41. which of the following assumptions about early humans expressed in the passage?
A they probably had extensive knowledge of plants
(B) ~ they divided knowledge into well-defined fields
C they did not enjoy the study of botany
D they placed great importance on ownership of property
42. the word “ peculiar” in line 1 is closest in meaning to ...
A clear
B large
(C) unusual
D important
43. what does the comment “ this is logical” in lines 5-6 mean?
A there is no clear way to determine the extent of our ancestors knowledge of plants
B it is not suprising that early humans had a detailed knowldege of plants
(C) it is reasonable to assume that our ancestors behaved very much like people in preindustrial societies
D human knowledge of plants is well organized and very detailed.

44. the phrase “properties of each” in line 10 refers to each..
A tribe
B hundred
(C) plant
D purpose

45. according to the passage,why has general knowledge of botany declined?
A people no lorger value plants as a useful resource
(B) botany is not recognized as a special branch of science
C research is unable to keep up with the increasing number of plants
D direct contact with a variety of plants has decreased

46. in line 15, what is the author’s purpose in mentioning a rose,an apple,or an orchid”?
A to make the passage more poetic
B to cite examples of plants that are attractive
(C) to give botanical examples that most readers will recognize
D to illustrate the diversity of botanical life.

47. according to the passage, what was the first great step toward the practise of agriculture?
A the envention of agricultural implements and machinery
B the development of a system of names for plants
(C) the discovery of grasses that could be harvested and replanted
D the changing diets of early humans

48. the word “ controlled”in line 19 is closest in meaning to..
A abundant
(B) managed
C required
D advanced

49. the relationship between botany and agriculture is similar to the relatiinship between zoology ( the study of animals) and...
A deer hunting
B bird watching
(C) sheep raising
D horseback riding

50. where in the passage does the author describe the benefits people derive from plants?
A line 1
(B) line 6-8
C line 10-11
D line 13-15