Permasalahan Akuntansi Keuangan dan Manajemen

Permasalahan Akuntansi Keuangan dan Manajemen

1. Kompetensi, Kerahasiaan, Integritas dan Objektivitas dari Akuntan Manajemen
• Kompetensi
Akuntansi manajemen mempunyai tanggung jawab untuk:
1. Mempertahankan kompetensi professional pada level yang semestinya
2. Melaksanakan tugas-tugas professional sesuai dengan hokum, peraturan dan standar teknis yang relevan
3. Menyiapkan laporan secara lengkap dan jelas serta memberi rekomendasi setelah melakukan analisis yang layak terhadap informasi yang relevan dan handal

• Kerahasian
Akuntansi manajemen mempunyai tanggung jawab untuk:
1. Tidak mengungkapkan informasi rahasia yang diperoleh dalam menjalankan pekerjaannya kecuali mendapat wewenang atau karena adanya kewajiban hokum untuk mengungkapkan hal tersebut
2. Menginformasikan kepada bawahannya tentang kerahasiaan informasi yang diperoleh selama menjalankan pekerjaan dan mengawasi aktivitas mereka untuk meyakinkan bahwa mereka tetap menjaga kerahasiaan
3. Tidak memanfaatkan atau mengungkapkan informasi rahasia yang diperoleh selama menjalankan pekerjaannya demi ke untungan illegal dan tidak etis, baik bagi dirinya sendiri atau pihak ketiga

• Integritas
Akuntansi manajemen mempunyai kewajiban untuk:
1. Menghindari adanya kepentingan dan member nasehat kepada pihak yang berkepentingan terhadap konflik-konflik yang potensial yang terjadi
2. Menghindari aktivitas yang dapat menimbulkan keraguan terhadap kemampuan mereka untuk melakukan tugasnya secara etis
3. Menolak segal bentuk hadiah, tanda mata atau keramahan yang dapat mempengaruhi tindakan mereka
4. Tidak menumbangkan baik secara efektif maupun pasif hasil-hasil yang dicapai organisasi yang sah serta tujuan-tujuan etis
5. Mengenalkan dan mengkomunikasikan batasan-batasan professional atau kendala lain yang akan menghambat kebijakan-kebijakan yang bertanggung jawab atau kesuksesan kinerja dari suatu aktivitas
6. Mengkomunikasikan informasi dan kebijakan-kebijakan atau opini-opini, baik yang bersifat menguntungkan ataupun yang tidak menguntungkan
7. Tidak melakukan atau mendukung aktivitas yang dapat mengkreditkan profesi

• Objektivitas
Akuntansi manajemen bertanggung jawab untuk:
1. Mengkomunikasikan informasi secara wajar dan objektif
2. Mengungkapkan seluruh informasi yang diharapkan relevan untuk mempengaruhi pemakai untuk memahami laporan, komentar dan rekomendasi yang disajikan


Contoh :
kasus penyimpangan pajak yang melibatkan anak perusahaan PT BHI, pejabat pajak, dan kantor akuntan publik terkemuka yang merupakan salah satu dari the big five yang terungkap baru-baru ini dan terancam undang-undang anti suap perusahaan Amerika yang beroperasi di luar negeri. Contoh lainnya adalah kasus ENRON, HIH, dan perlunya audit ulang PT Telkom karena ditolaknya laporan keuangan auditan PT Telkom oleh Security Exchange Commission (SEC).

2. Whistle Blower
Whistle Blower merupakan tindakan yang dilakukan oleh seseorang atau beberapa orang karyawan untuk membocorkan kekurangan yang dilakukan oleh perusahaan atau atasannya kepada pihak lain. Whistle blowing berkaitan dengan kecurangan yang merugikan perusahaan sediri maupun pihak lain.
Hal ini merupakan isu yang penting dan dapat berdampak buruk, baik kepada individu tersebut maupun organisasi yang dilaporkan (Vinten, 1994). Menurut Vardi dan Wiener (1996), tindakan ini termasuk tindakan menyimpang karena menyalahi aturan inti pekerjaan dalam perusahaan yang harus dipatuhi oleh semua pekerja. Sedangkan menurut Moberg (1997) tindakan ini dikategorikan sebagai pengkhianatan terhadap perusahaan.
Whistle Blowing dalam perusahaan (misalnya atasan) dapat disebut sebagai perilaku menyimpang tipe O jika termotivasi oleh identifikasi perasaan yang kuat terhadap nilai dan misi yang dimiliki perusahaan, dengan kepedulian terhadap kesuksesan perusahaan itu sendiri. Sedangkan tindakan whistle blowing yang bersifat ”pembalasan dendam” dikategorikan sebagai perilaku menyimpang tipe D karena ada usaha untuk menyebabkan suatu bahaya. Sementara itu, beberapa peneliti menganggap whistle blowing sebagai suatu bentuk tindakan kewarganegaraan yang baik (Dworkin & Nera, 1997), harus didorong dan bahkan dianugerahi penghargaan. Namun, whistle blowing biasanya dipandang sebagai perilaku menyimpang. Para atasan menganggapnya sebagai tindakan yang merusak yang kadang berupa langkah pembalasan dendam yang nyata (Near & Miceli, 1986). Para atasan berpendapat bahwa pada saat tindakan yang tidak etis terungkap, maka mereka harus berhadapan dengan pihak intern mereka sendiri. Penelitian Near & Miceli mengungkapkan bahwa whistle blower lebih memilih melakukan aksi balas dendam apabila mereka tidak mendapat dukungan yang mereka inginkan dari atasannya, insiden yang terjadi tergolong serius, dan menggunakan sarana eksternal untuk melaporkan kesalahan yang ada.
Kita dapat mengidentifikasi pola tingkatan dari OMB, yaitu sebuah tindakan tidak pantas yang dilakukan di dalam organisasi/perusahaan dan anggota dalam perusahaan memutuskan untuk menentang norma loyalitas kepada perusahaan dan mengungkapkan tindakan tidak pantas tadi kepada pihak luar. Dampaknya, organisasi/perusahaan akan melakukan tindakan menyimpang lebih jauh dengan mengambil aksi balas dendam kepada whistle blower tadi.
Perilaku whistle blowing berkembang atas beberapa alasan. Pertama, pergerakan dalam perekonomian yang berhubungan dengan peningkatan kualitas pendidikan, keahlian, dan kepedualian sosial dari para pekerja. Kedua, keadaan ekonomi sekarang telah memberi informasi yang intensif dan menjadi penggerak informasi. Ketiga, akses informasi dan kemudahan berpublikasi menuntun whistle blowing sebagai fenomena yang tidak bisa dicegah atas pergeseran perekonomian ini (Rothschild & Miethe, 1999).
Tidaklah mudah untuk memastikan terjadinya whistle blowing. Rothschild & Miethe (1999) mendapatkan informasi yang menarik tentang hal ini. Dengan menngunakan sampel pekerja dewasa di US, ditemukan bahwa 37% dari mereka menemukan tindakan menyimpang di dalam lingkungan kerja mereka dan 62% dari porsi ini melakukan tindakan whistle blowing. Namun hanya 16% yang melaporkan ke pihak eksternal, sisanya hanya melapor kepada pihak internal yang memiliki kuasa lebih tinggi.
Miceli & Nera (1997) memandang whistle blowing sebagai antisocial OB. Antisocial OB adalah tindakan intens yang bersifat membahayakan yang dilakukan anggota organisasi terhadap individu, kelompok, atau organisasi. Untuk perilaku whistle blowing yang diklasifikasikan kedalam golongan ini harus dipastikan tingkat bahaya yang dihasilkan. Perilaku ini sejalan dengan OMB tipe D, yang juga dianggap sebagai aksi balas dendam.
De George (1986) menetapkan tiga kriteria atas whistle blowing yang adil. Pertama organisasi yang dapat menyebabkan bahaya kepada para pekerjanya atau kepada kepentingan publik yang luas. Kedua, kesalahan harus dilaporkan pertama kali kepada pihak internal yang memiliki kekuasaan lebih tinggi, dan ketiga, apabila penyimpangan telah dilaporkan kepada pihak internal yang berwenang namun tidak mendapat hasil, dan bahkan penyimpangan terus berjalan, maka pelaporan penyimpangan kepada pihak eksternal dapat disebut sebagai tindakan kewarganegaraan yang baik.
Menurut James (1984), whistle blower dalam for-profit organization akan dikenakan pemutusan kerja. Mereka juga akan masuk dalam blacklist yang tidak mendapat surat rekomendasi. Sementara itu, dalam non-for-profit organization, whistle blower biasanya dipindahkan, diturunkan posisinya, dan tidak akan mendapat promosi.
Perilaku whistle blowing dapat terjadi sebagai akibat dari penanaman nilai yang kuat atas suatu organisasi, mencakup bagaimana dan apa nilai-nilai serta budaya yang terdapat dalam organisasi tersebut. Dengan demikian, dapat disimpulkan bahwa pengaruh sosial dan budaya organisasi merupakan pengaruh yang kuat terhadap terjadinya whistle blowing.
Whistle bowing dibedakan menjadi 2 yaitu whistle blowing internal dan whistle blowing eksternal.
 Whistle blowing internal terjadi ketika seorang karyawan mengetahui kecurangan yang dilakukan karyawan kemudian melaporkan kecurangan tersebut kepada atasannya.
 Whistle blowing eksternal terjadi ketika seorang karyawan mengetahui kecurangan yang dilakukan oleh perusahaan lalu membocorkannya kepada masyarakat karena kecurangan itu akan merugikan masyarakat.

Contoh:
Contoh kasus di negara lain Jeffrey Wigand adalah seorang Whistle Blower yang sangat terkenal di Amerika Serikat sebagai pengungkap sekandal perusahaan The Big Tobbacoh. Perusahaan ini tahu bahwa rokok adalah produk yang gaddictiveh dan perusahaan ini menambahkan bahan gcarcinogenich di dalam ramuan rokok tersebut. Kita tahu bahwa gcarcinogenic adalah bahan berbahaya yang dapat menimbulkan kanker. Yang perlu diingat bahwa Whistle Blower tidak hanya pekerja atau karyawan dalam bisnis melainkan juga anggota di dalam suatu institusi pemerintahan (Contoh Khairiansyah adalah auditor di sebuah institusi pemerintah benama BPK).



3. Creative accounting
Creative accounting adalah usaha yang dilakukan manajemen perusahaan dalam mendongkrak laba perusahaan dengan melakukan modifikasi data keuangan yang ada pada laporan keuangan melalui cara-cara yang kreatif. Cara-cara tersebut dapat berupa manipulasi terhadap data akuntansi atau mencari celah-celah yang ada pada standar akuntansi keuangan yang berlaku.
Akuntansi kreatif, bisa juga disebut akuntansi yang agresif, adalah manipulasi angka-angka finansial, biasanya dalam surat hukum dan standar akuntansi, namun sangat menentang semangat mereka dan tentunya tidak menyediakan "benar dan adil" pandangan perusahaan yang seharusnya rekening untuk.
Tujuan khas akuntansi kreatif akan mengembang angka keuntungan. Beberapa perusahaan juga dapat mengurangi melaporkan laba di tahun-tahun yang baik untuk hasil yang halus. Aktiva dan kewajiban juga dapat dimanipulasi, baik untuk tetap dalam batas-batas seperti perjanjian utang, atau untuk menyembunyikan masalah.
Khas trik akuntansi kreatif meliputi keseimbangan pembiayaan lembar, terlalu optimis pengakuan pendapatan dan penggunaan berlebihan non-berulang item.
Istilah "window dressing" memiliki arti yang sama bila diterapkan ke account, namun istilah yang lebih luas yang dapat diterapkan ke daerah lain. Di Amerika Serikat sering digunakan untuk menggambarkan manipulasi angka-angka kinerja investasi portofolio. Dalam konteks rekening, "window dressing" lebih mungkin dibandingkan "akuntansi kreatif" untuk menyiratkan praktek-praktek ilegal atau penipuan, tapi perlu melakukannya.
Teknik-teknik perubahan akuntansi kreatif dari waktu ke waktu. Seiring dengan perubahan standar akuntansi, teknik yang akan bekerja berubah. Banyak perubahan dalam standar akuntansi dimaksudkan untuk memblokir rekening tertentu cara memanipulasi, yang berarti mereka bermaksud akuntansi kreatif perlu menemukan cara-cara baru dalam melakukan sesuatu. Pada saat yang sama, perubahan lainnya, berniat baik, dalam standar akuntansi membuka peluang baru untuk akuntansi kreatif (penggunaan nilai wajar adalah contoh yang baik dari ini).
Banyak (tetapi tidak semua) teknik akuntansi yang kreatif mengubah angka utama ditunjukkan dalam laporan keuangan, tapi membuat diri mereka terlihat di tempat lain, paling sering dalam catatan ke rekening. Pasar telah terkejut oleh berita buruk sebelum tersembunyi dalam catatan, sehingga pendekatan rajin dapat memberikan keuntungan.

Contoh:
Di Indonesia terdapat beberapa kasus creative accounting seperti kasus manipulasi penjualan Kimia Farma, Great River dan lain-lain. Kasus-kasus tersebut menunjukkan bagaimana manipulasi laporan keuangan dapat dijadikan cara untuk menipu investor, petugas pajak, pemilik perusahaan, kreditor dan lain-lain.
Para akuntan publik, auditor internal perusahaan dan aparat penegak hukum sering tidak mampu mendeteksi teknik-teknik creative accounting yang semakin canggih yang dilakukan para penjahat kerah putih. Skill dan keahlian para penegak hukum di Indonesia sangatlah minim apalagi dalam bidang akuntansi keuangan. Sisi lain, para penyusun laporan keuangan tidak memahami apa saja konsekuensi dari tindakan manipulasi laporan keuangan yang mereka lakukan.
Oleh Karena itu kami Stufen International menyelenggarakan pelatihan terkait dengan trik-trik manipulasi laporan keuangan yang mungkin dilakukan oleh para penyusun laporan keuangan dan aspek legal creative accounting.


4. Fraud Accounting
Menurut Alison (2006) dalam artikel yang berjudul Fraud Auditing mendefinisikan kecurangan (Fraud) sebagai bentuk penipuan yang disengaja dilakukan yang menimbulkan kerugian tanpa disadari oleh pihak yang dirugikan tersebut dan memberikan keuntungan bagi pelaku kecurangan. Kecurangan umumnya terjadi karena adanya tekanan untuk melakukan penyelewengan atau dorongan untuk memanfaatkan kesempatan yang ada dan adanya pembenaran (diterima secara umum) terhadap tindakan tersebut.


Karakteristik Kecurangan Akuntansi
Menurut Alison (2006) dalam artikel yang berjudul Fraud Auditing, dilihat dari pelaku Fraud maka secara garis besar kecurangan dapat digolongkan menjadi dua jenis di pihak perusahaan, yaitu :
 Manajemen untuk kepentingan perusahaan, yaitu salah saji yang timbul karena kecurangan pelaporan keuangan (misstatements arising from fraudulent financial reporting). Kecurangan pelaporan keuangan biasanya dilakukan karena adanya dorongan dan ekspektasi terhadap prestasi kerja manajemen. Salah saji yang timbul karena kecurangan terhadap pelaporan keuangan lebih dikenal dengan istilah irregulatities (ketidakberesan). Bentuk kecurangan seperti ini seringkali dinamakan kecurangan manajemen (management fraud), misalnya berupa : manipulasi, pemalsuan, atau pengubahan terhadap catatan akuntansi atau dokumen pendukung yang merupakan sumber penyajian laporan keuangan, kesengajaan dalam salah menyajikan atau sengaja menghilangkan (intentional omissions) suatu transaksi, kejadian, atau informasi penting dari laporan keuangan.
 Pegawai untuk keuntungan individu, yaitu salah saji yang berupa penyalahgunaan aktiva (misstatements arising from misappropriation of assets). Kecurangan jenis ini biasanya disebut kecurangan karyawan (employee fraud). Salah saji yang berasal dari penyalahgunaan aktiva meliputi penggelapan aktiva perusahaan yang mengakibatkan laporan keuangan tidak disajikan sesuai dengan prinsip-prinsip akuntansi yang berlaku umum. Penggelapan aktiva umumnya dilakukan oleh karyawan yang menghadapi masalah keuangan dan dilakukan kartena melihat adanya peluang kelemahan pada pengendalian internal perusahaan serta pembenaran terhadap tindakan tersebut. Contoh salah saji jenis ini adalah :
1. Penggelapan terhadap penerimaan kas.
2. Pencurian aktiva perusahaaan.
3. Mark-up harga.
4. Transaksi tidak resmi.
5. Oleh pihak diluar perusahaan, yaitu pelanggan, mitra usaha dan pihak asing yang dapat menimbulkan kerugian bagi perusahaan.
Kecurangan akuntansi telah berkembang di berbagai negara, termasuk di Indonesia. Di USA kecurangan akuntansi telah berkembang secara luas. Spathis (2002) menjelaskan bahwa di USA kecurangan akuntansi menimbulkan kerugian yang sangat besar di hampir seluruh industri. Kerugian dari kecurangan akuntansi di pasar modal adalah menurunnya akuntabilitas manajemen dan membuat para pemegang saham meningkatkan biaya monitoring terhadap manajemen. Pada umumnya kecurangan akuntansi berkaitan dengan korupsi. Dalam korupsi, tindakan yang lazim dilakukan diantaranya adalah memanipulasi pencatatan, penghilangan dokumen, dan mark-up yang merugikan keuangan negara atau perekonomian negara. Tindakan ini merupakan bentuk kecurangan akuntansi.
Contoh:
Terungkapnya kasus mark-up laporan keuangan PT. Kimia Farma yang overstated, yaitu adanya penggelembungan laba bersih tahunan senilai Rp 32,668 miliar (karena laporan keuangan yang seharusnya Rp 99,594 miliar ditulis Rp 132 miliar). Kasus ini melibatkan sebuah Kantor Akuntan Publik (KAP) yang menjadi auditor perusahaan tersebut ke pengadilan, meskipun KAP tersebut yang berinisiatif memberikan laporan adanya overstated (Tjager dkk., 2003). Dalam kasus ini terjadi pelanggaran terhadap prinsip pengungkapan yang akurat (accurate disclosure) dan transparansi (transparency) yang akibatnya sangat merugikan para investor, karena laba yang overstated ini telah dijadikan dasar transaksi oleh para investor untuk berbisnis.

5. Fraud Auditing

Fraud auditing atau audit kecurangan adalah 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.
Sebelum kita bahas lebih lanjut ada baiknya kita bahas dulu mengenai kecurangan itu sendiri. Kecurangan (fraud) perlu dibedakan dengan kesalahan (Errors). Kesalahan dapat dideskripsikan sebagai “Unintentional Mistakes” (kesalahan yang tidak di sengaja). Kesalahan dapat terjadi pada setiap tahapan dalam pengelolaan transaksi terjadinya transaksi, dokumentasi, pencatatan dari ayat-ayat jurnal, pencatatan debit kredit, pengikhtisaran proses dan hasil laporan keuangan. Kesalahan dapat dalam banyak bentuk matematis. Kritikal, atau dalam aplikasi prinsip-prinsip akuntansi. Terdapat kesalahan jabatan atau kesalahan karena penghilangan / kelalaian, atau kesalahan dalam interprestasi fakta. “ Commission ” merupakan kesalahan prinsip (error of principle), seperti perlakuan pengeluaran pendapatan sebagai pengeluaran modal. Sedangkan “ Omission ” berarti bahwa suatu item tidak dimasukkan sehingga menyebabkan informasi tidak benar.
Apabila suatu kesalahan adalah disengaja, maka kesalahan tersebut merupakan kecurangan (fraudulent). Istilah “Irregulary” merupakan kesalahan penyajian keuangan yang disengaja atas informasi keuangan. Auditor terutama tertarik pada pencegahan, deteksi, dan pengungkapan kesalahan-kesalahan karena alasan berikut ;
 Eksistensi kesalahan dapat menunjukan bagi auditor bahwa catatan akuntansi dari kliennya tidak dapat dipercaya dan dengan demikian tidak memadai sebagai suatu dasar untuk penyusunan laporan keuangan. Adanya sejumlah besar kesalahan dapat mengakibatkan auditor menyimpulakan bahwa catatan akuntansi yang tepat tidak dilakukan.
 Apabila auditor ingin mempercayai pengendalian intern, ia harus memastikan dan menilai pengendalian tersebut dan melakukan pengujian ketaatan atas operasi. Apabila pengujian ketaatan menunjukan sejumlah besar kesalahan, maka auditor tidak dapat mempercayai pengendalian intern.
 Apabila kesalahan cukup material, kesalahan tersebut dapat mempengaruhi kebenaran (truth) dan kewajaran (fairness) laporan tersebut.

Penyebab Terjadinya Kecurangan J.S.R. Venables dan KW Impley dalam buku “Internal Audit” (1988, hal 424) mengemukakan kecurangan terjadi karena :
Penyebab Utama:
 Penyembunyian (concealment), Kesempatan tidak terdeteksi. Pelaku perlu menilai kemungkinan dari deteksi dan hukuman sebagai akibatnya.
 Kesempatan/Peluang (Opportunity), Pelaku perlu berada pada tempat yang tpat, waktu yang
tepat agar mendapatkan keuntungan atas kelemahan khusus dalam system dan juga menghindari deteksi.
 Motivasi (Motivation), Pelaku membutuhkan motivasi untuk melakukan aktivitas demikian,
suatu kebutuhan pribadi seperti ketamakan/kerakusan dan motivator yang lain.
 Daya tarik (Attraction), Sasaran dari kecurangan yang dipertimbangkan perlu menarik bagi pelaku.
 Keberhasilan (Success)Pelaku perlu menilai peluang berhasil, yang dapat diukur baik menghindari penuntutan atau deteksi. .

Penyebab Sekunder
a. “A Perk”
Kurang pengendalian, mengambil keuntungan aktiva organisasi dipertimbangkan sebagai suatu tunjangan karyawan.
b. Hubungan antar pemberi kerja/pekerja yang jelek
Yaitu saling kepercayaan dan penghargaan telah gagal. Pelaku dapat mengemukakan alasan bahwa kecurangan hanya menjadi kewajibannya.
c. Pembalasan dendam (Revenge)
Ketidaksukaan yang hebat terhadap organisasi dapat mengakibatkan pelaku berusaha merugikan organisasi tersebut.
d. Tantangan (Challenge)
Karyawan yang bosan dengan lingkungan kerja mereka dapat mencari stimulasi dengan berusaha untuk “memukul sistem”, sehingga mendapatkan suatu arti pencapaian (a sense of achievement), atau pembebasan frustasi (relief of frustation) 2.3 Tanda-Tanda Peringatan Untuk Kecurangan Meskipun pada suatu kesempatan pemeriksa intern melakukan penugaan langsung dalam penyelidikan kecurangan yang dicurigai atau aktual, bagian yang lebih besar dari usahanya yang berorientasi kecurangan merupakan suatu bagian yang integral dari penugasan audit yang lebih luas. Usaha yng berorientasi pada kecurangan ini dapat dalam bentuk prosedur khusus, termasuk dalam program audit yang lebih luas. Usaha yang berorientasi kecurangan tersebut dapat termasuk seluruh dari kesiapsiagaan umum dari pemeriksa intern ketika ia melaksanakan seluruh bagian dari penugasan audit ini. Kesiapsiagaan ini termasuk berbagai area, kondisi dan pengembangan yang memberikan tanda-tanda peringatan. 2.4 Area – Area yang Sensitif Pemeriksaan intern khususnya harus waspada terhadap area yang sensitive untuk penelaahan yang dalam.

Berikut ini beberapa contoh yang mengungkapkan ketidakberesan :
1. Modal kerja yang tidak cukup
Hal ini dapat menunjukkan masalah seperti ekspansi yang berlebihan, penurunan pendapatan, transfer atau pemindahan dana ke perusahaan yang lain, kredit yang tidak memadai, dan pengeluaran yang berlebihan. Pemeriksa intern berhati-hati terhadap pengalihan dana ke penggunaan pribadi melalui metode-metode seperti penjualan yang tidak tercatat dan pengeluaran yang fiktif.
2. Perputaran yang cepat dalam posisi keuangan
Kehilangan personil akuntansi dan keuangan dan yang penting dapat menandai kinerja yang tidak memadai dan mengakibatkan kelemahan dalam pengendalian intern. Akuntabilitas untuk dana dan sumber daya yang lain harus ditetapkan ketika pemberhentian kerja.
3. Penggunaan procuremen pemasokan sendiri (sole-source procurement)
Praktik-praktik procuremen yang baik mendorong kompetisi untuk memastikan bahwa organisasi memperoleh material atau peralatan yang diperlukan dengan harga yang paling baik. Procuremen pemasokan sendiri, apabila tidak cukup dijustifikasi menunjukkan favoritisme atau pembayaran kembali (kickbacks) yang potensial.
4. Biaya perjalanan yang berlebihan
Dalam menelaah perjalanan, auditor perlu berhati-hati untuk perjalanan yang tidak diotorisasi atau pribadi, dan perjalanan atau biaya-biaya lain yang tidak disokong.
5. Pemindahan dana antara perusahaan afiliasi atau divisi
Suatu pola pemindahan dana antar perusahaan atau divisi mungkin menunjukkan pinjaman yang tidak diotorisasi, penutupan kekurangan, atau pengendalian yang tidak memadai atas dana.

Dibawah ini adalah beberapa daftar yang disusun oleh American Institute of Certified Public Accountants (AICPA) pada tahun 1979 mengenai kondisi-kondisi atau kejadian-kejadian yang dapat menandai adanya kecurangan:
1. Manajemen senior yang sangat menguasai/mendominasi dan terdapat satu atau lebih kondisi berikut atau yang sama :
 Dewan direksi dan/atau panitia audit yang tidak efektif.
 Indikasi dari penolakan manajemen atas pengendalian akuntansi internal yang penting
 Kompensasi atau opsi saham yang signifikan yang berkaitan dengan kinerja yang dilaporkan atau terhadap transaksi khusus, yaitu manajemen senior mempunyai pengendalian nyata atau penuh
 Indikasi kesulitan keuangan pribadi dari manajemen senior.
 Perebutan perwalian yang melibatkan pengendalian perusahaan atau status dari manajemen senior.
2. Kemerosotan atau kemunduran dari mutu pendapatan yang dibuktikan oleh :
 Penurunan dalam volume atau mutu penjualan (misalnya, risiko kredit yang meningkat atau penjualan sama dengan atau dibawah harga pokok)
 Perubahan yang signifikan dalam praktik usaha.
 Kepentingan yang berlebihan oleh manajemen senior dalam laba per saham (EPS/Earnings per Share) yang dipengaruhi oleh pilihan akuntansi.
3. Kondisi usaha yang dapat menciptakan tekanan yang tidak biasa :
 Modal kerja yang tidak memadai
 Kelenturan/fleksibilitas yang kecil dalam pembatasan hutang, seperti rasio modal kerja dan keterbatasan dalam pinjaman tambahan.
 Perluasan atau ekspansi yang cepat dari suatu produk atau lini usaha yang menyolok sekali dengan melebihi rata-rata industri.
 Investasi yang besar dari sumber daya pemisahan dalam suatu industri yang mengalami perubahan cepat,seperti suatu industri yang bertekhnologi tinggi.
Menurut Statement on auditing Standars (SAS) No.1, tanggungjawab dari auditor independent untuk kegagalan mendeteksi kecurangan (yang tanggungjawabnya berbeda seperti klien dari pihak lain) timbul hanya apabila kegagalan tersebut secara jelas berakibat dari ketidaktaatan terhadap standar auditing yang berlaku. Karena litigasi yang meningkat terhadap akuntan dan perhatian auditor eksternal bahwa mungkin terdapat pernyataan salah yang material sebagai hasil dari kecurangan, profesi di Amerika Serikat mengembangkan SAS 16. pernyataan ini menggantikan SAS No. 1 yang berkaitan dengan tanggungjawab auditor terhadap kecurangan. SAS No.16 menyatakan : Sebagai konsekuensinya menurut standar auditing yang berlaku umum, auditor independen mempunyai tanggungjawab dengan keterbatasan yang melekat pada proses auditing, untuk merenjanakan pengujiannya untuk mencari kesalahan atau ketidakberesan yang akan mempunyai pengaruh yang material atas laporan keuangan, dan melakukan kemahiran profesionalnya secara cermat dan seksama dalam melakukan pengujian.
Dengan demikian pernyataan ini mensyaratkan auditor khususnya mencari ketidak beresan yang mempunyai suatu pengaruh yang meterial atas laporan keuangan. Perubahan penekanan diatas oleh auditor eksternal pada gilirannya membantu membereskan auditor interen dari tanggungjawab langsung terhadap kecurangan dalam organisasi.
Contoh kasus kecurangan audit:
Pada penelitian terbaru yang dilakukan oleh the Committee of Sponsoring Organizations of the Treadway Commission (COSO), kecurangan (fraud) dalam pelaporan keuangan oleh perusahaan-perusahaan publik di Amerika Serikat memberikan konsekuensi negatif yang signifikan terhadap para investor dan eksekutif.
Penelitian COSO tersebut, dengan menelaah tuduhan kecurangan laporan keuangan yang diselidiki oleh Securities and Exchange Commission (SEC) dalam kurun waktu sepuluh tahun antara tahun 1998 – 2007, menemukan fakta bahwa berita dugaan kecurangan telah mengakibatkan penurunan abnormal harga saham rata-rata 16,7% dalam dua hari setelah diumumkan. Perusahaan-perusahaan yang terlibat dalam kecurangan seringkali mengalami kebangkrutan, delisting dari bursa efek, atau harus menjual aset, dan sembilan dari sepuluh kasus-kasus SEC tersebut menyebutkan CEO dan/atau CFO perusahaan yang bersangkutan diduga terlibat dalam kecurangan.
Chairman COSO, David Landsittel, mengatakan bahwa analisis mendalam dalam penelitian tersebut terkait tentang sifat, jangkauan, dan karakteristik dari kecurangan pelaporan keuangan memberikan pemahaman yang sangat membantu tentang isu-isu baru dan berkelanjutan yang perlu segera ditangani. ”Semua pihak yang terlibat dalam proses pelaporan keuangan harus terus berfokus pada cara-cara untuk mencegah, menghalangi, dan mendeteksi kecurangan pelaporan keuangan,” kata Landsittel. ”COSO berencana untuk mensponsori penelitian lanjutan mengenai kecurangan pelaporan keuangan, serta pengembangan lebih lanjut pedoman pengendalian internal, untuk membantu pihak-pihak yang terlibat dalam proses pelaporan keuangan.”

Etika Profesi Akuntansi

ETIKA PROFESI AKUNTNSI
Menurut Kamus Besar Bahasa Indonesia (1995) Etika adalah nilai mengenai benar dan salah yang dianut suatu golongan atau masyarakat. Menurut Maryani & Ludigdo (2001) “Etika adalah seperangkat aturan atau norma atau pedoman yang mengatur perilaku manusia, baik yang harus dilakukan maupun apa yang harus ditinggalkan yang dianut oleh sekelompok atau segolongan masyarakat atau profesi.
Ada juga ilmuwan yang meartikan etika itu adalah :
•Drs. O.P. Simrangkir : etika atau etik sebagai pandangan manusia dalam berprilaku menurut ukuran dan nilai yang baik.
•Drs. Sidi Gajalba dalam sistematika filsafat : etika adalah teori tentang tingkah laku perbuatan manusia dipandang dari segi baik dan buruk, sejauh yang dapat ditentukan oleh akal.
•Drs. H. Burhanudin Salam : etika adalah cabang filsafat yang berbicara mengenai nilai dan norma moral yang menentukan prilaku manusia dalam hidupnya.
Namun menurut saya etika adalah ilmu tentang apa yang baik dan apa yang buruk, tentang hak dan kewajiban moral yang menunjukan cara kita berperilaku dalam berbagai kerjaan.
Didalam akuntansi juga terdapat etika bagi akuntan yang disebut Etika Profesi Akuntansi. Etika profesi akuntansi ini merupakan suatu ilmu yang membahas perilaku perbuatan baik dan buruk manusia sejauh yang dapat dipahami oleh pikiran manusia terhadap pekerjaan yang membutuhkan pelatihan dan penguasaan terhadap suatu pengetahuan khusus sebagai Akuntan.
Etika profesi akuntansi tersebut dibuat dan dibentuk juga memliki beberapa tujuan yang ada. 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 4 kebutuhan dasar yang harus terpenuhi :
1.Kredibilitas.Masyarakat membutuhkan kredibilitas informasi dan sistem informasi
2.Profesionalisme. Diperluikan individu yang dengan jelas dapat diidentifikasikan oleh pemakai Jasa Akuntan sebagai profesional di bidang akuntansi.
3.Kualitas jasa. Terdapatnya keyakinan bahwa semua jasa yang diperoleh dari akuntan diberikan dengan standar kinerja tinggi.
4.Kepercayaan. Pemakai jasa akuntan harus dapat merasa yakin bahwa terdapat kerangka etika profesioanal yang melandasi pemberian jasa oleh akuntan.
Dari pengertian dan tujuan yang ada untuk memperjelas apakah itu etika profesi akuntansi, harus ada pula beberapa contoh kasus agar kita dapat mengetahui pelanggaran-pelanggaran etika profesi akuntansi yang terjadi. Contoh kasus pertama kasus di akuntan publik yaitu Akuntan yang Terlibat Skandal BLBI yang terjadi pada hari Selasa,30102010 Pukul 21.19 WIB
Sekelumit abstraksi untuk menyegarkan ingatan di awal ambruknya Bank Summa. Bank ini menggunakan jasa akuntan publik Anderson. Akuntan itu memberikan penilaian bahwa laporan itu: wajar dengan pengecualian. Anehnya beberapa bulan kemudian Bank Summa ambruk. “Nah, yang hampir sama terjadi pada 36 bank-bank BBKU (bank beku kegiatan usaha),” ungkap Agam Faturrahman saat ditemui Bangkit di Kantor ICW Jakarta.
Pada saat krisis, banyak bank-bank yang ambruk, padahal laporan keuangannya menunjukkan prestasi bagus dan sehat. Untuk menjelaskan apa penyebabnya, salah satu cara yang digunakan adalah menelaah ulang kertas kerja yang dibuat Kantor Akuntan Publik (KAP) yang dianggap jujur dan menggunakan kaidah-kaidah yang telah baku.
Namun, hasilnya di luar dugaan, ternyata BPKP menemukan kenyataan bahwa auditor tersebut melanggar Standar Profesional Akuntan Publik (SPAP). Pelanggarannya, antara lain: KAP tidak melakukan pengujian yang memadai, dokumentasi audit kurang memadai dan tak memahami peraturan perbankan. Karena itu, ICW melalui suratnya bernomor 19/SK/S-BP/ICW/IV/2001, mengirimkan surat kepada Erry Riyana, Ketua Majelis Kehormatan Ikatan Akuntan Indonesia.
“Beberapa waktu yang lalu ICW menerima laporan dari masyarakat mengenai hasil peer review BPKP atas 10 KAP yang mengaudit 37 bank bermasalah yang diantaranya merupakan bank penerima BLBI (Bantuan Likuiditas Bank Indonesia) dan dibekukan kegiatannya,” kata Koordinator Badan Pekerja ICW, Teten Masduki. “Dari 10 Kantor akuntan publik hanya satu KAP yang tidak melanggar standar profesional,” timpal Agam.
Menurut Agam, seharusnya akuntan publik itu mendapat sanksi sesuai dengan kode etik akuntan di Indonesia. Namun kenyataanya baik dari Depkeu maupun IAI tidak ada sanksi apapun kepada KAP maupun auditor partner dari KAP. Karena itu, ICW, mengambil langkah-langkah untuk mengadukan temuan masyarakat ini kepada Majelis Kehormatan IAI, Kamis (19/4), serta mengadukannya ke Mabes Polri, Senin (23/4).
“Terindikasi kuat akuntan publik ini menyembunyikan borok-borok bank. Akibatnya nasabah yang dirugikan oleh bank maupun akuntan publik yang tidak profesional,” tandas Agam (baca box:ICW bicara -red). Pengamat Perbankan I Nyoman Moena, tidak menyangkal bahwa ada saja peluang akuntan dipengaruhi oleh kepentingan direksi ataupun komisaris dalam menentukan opini akuntannya. “Terpengaruh atau tidak itu berpulang dari kualitas akuntan itu sendiri. Kalau akuntan itu profesional, apapun yang mencoba mempengaruhi dia, dia tidak akan bergeming, akan tetap mengeluarkan opininya sesuai keyakinannya sesuai hasil pemeriksaan,” kata Moena.
Mengomentari langkah ICW yang mengadukan ke Mabes Polri, menurutnya Moena langkah itu tidak tepat, karena akuntan itu adalah suatu profesi. Jikalau ditemukan atau diperkirakan terjadi penyimpangan profesional, maka pertama-tama yang berhak untuk mengadakan penilaian itu adalah dewan kehormatan profesi, dalam hal ini Ikatan Akuntan Indonesia (IAI). “Untuk pekerjaan-pekerjaan profesi ada aturan mainnya. Kalau memang ada pidana, akan diselesaikan oleh jalur hukum,” tandas mantan Direktur BI ini.
Kasus yang kedua di auditing yaitu kasus dimana Frank Dorrance, seorang manajer audit senior untuk Bright and Lorren,CPA baru saja diinformasikan bahwa perusahaan berencana untuk mempromosikannya menjadi rekanan pada 1 atau 2 tahun ke depan bila ia terus memperlihatkan tingkat mutu yang tinggi sama seperti masa sebelumnya. Baru saja Frank ditugaskan untuk mengaudit Machine International sebuah perusahaan grosir besar yang mengirimkan barang keseluruh dunia yang merupakan klien Bright and Lorren yang bergengsi.
Selama audit, Frank menentukan bahwa Machine International menggunakan metode pengenalan pendapatan yang disebut “tagih dan tahan” yang baru saja dipertanyakan oleh SEC. Setelah banyak melakukan riset, Frank menyimpulkan bahwa metode pengenalan pendapatan tidaklah tepat untuk Machine International. Ia membahas hal ini dengan rekanan penugasan yang menyimpulkan bahwa metode akuntansi itu telah digunakan selama lebih dari 10 tahun oleh klien dan ternyata tepat. Frank berkeras bahwa metode tersebut tepat pada tahun sebelumnya tetapi peraturan SEC membuatnya tidak tepat tahun ini.
Frank menyadari tanggung jawab rekan itu untuk membuat keputusan akhir, tetapi ia merasa cukup yakin untuk menyatakan bahwa ia merencanakan untuk mengikuti persyaratan SAS 22 (AU 311) dan menyertakan sebuah pernyataan dalam kertas kerja bahwa ia tidak setuju dengan keputusan rekannya. Rekan itu memberitahukan Frank bahwa ia tidak akan mengizinkan pernyataan demikian karena potensi implikasi hukum.
Namun, ia mau menulis sebuah surat kepada Frank yang menyatakan bahwa ia mengambil tanggung jawab penuh untuk keputusan akhir bila timbul suatu permasalahan hukum. Ia menutup dengan mengatakan, “Frank, rekan harus bertindak seperti rekan. Bukan seperti meriam lepas yang berusaha untuk membuat hidup menjadi sulit bagi rekan mereka. Anda masih harus bertumbuh sebelum saya merasa nyaman dengan anda sebagai rekan.”

Motivasi Belajar

Motivasi belajar setiap orang, satu dengan yang lainnya, bisa jadi tidak sama. Biasanya, hal itu bergantung dari apa yang diinginkan orang yang bersangkutan.

Misalnya, seorang anak mau belajar dan mengejar rangking pertama karena diiming-imingi akan dibelikan sepeda oleh orangtuanya.

Contoh lainnya, seorang mahasiswa mempunyai motivasi belajar yang tinggi agar lulus dengan predikat cum laude. Setelah itu, dia bertujuan untuk mendapatkan pekerjaan yang hebat dengan tujuan membahagiakan orangtuanya.
Apa saja, sih, faktor-faktor yang membedakan motivasi belajar seseorang dengan yang lainnya?
Beberapa faktor di bawah ini sedikit banyak memberikan penjelasan mengapa terjadi perbedaaan motivasi belajar pada diri masing-masing orang, di antaranya:

* Perbedaan fisiologis (physiological needs), seperti rasa lapar, haus, dan hasrat seksual
* Perbedaan rasa aman (safety needs), baik secara mental, fisik, dan intelektual
* Perbedaan kasih sayang atau afeksi (love needs) yang diterimanya
* Perbedaan harga diri (self esteem needs). Contohnya prestise memiliki mobil atau rumah mewah, jabatan, dan lain-lain.
* Perbedaan aktualisasi diri (self actualization), tersedianya kesempatan bagi seseorang untuk mengembangkan potensi yang terdapat dalam dirinya sehingga berubah menjadi kemampuan nyata.

Stimulus motivasi belajar
Terdapat 2 faktor yang membuat seseorang dapat termotivasi untuk belajar, yaitu:

* Pertama, motivasi belajar berasal dari faktor internal. Motivasi ini terbentuk karena kesadaran diri atas pemahaman betapa pentingnya belajar untuk mengembangkan dirinya dan bekal untuk menjalani kehidupan.
* Kedua, motivasi belajar dari faktor eksternal, yaitu dapat berupa rangsangan dari orang lain, atau lingkungan sekitarnya yang dapat memengaruhi psikologis orang yang bersangkutan.

Tips-tips meningkatkan motivasi belajar
Motivasi belajar tidak akan terbentuk apabila orang tersebut tidak mempunyai keinginan, cita-cita, atau menyadari manfaat belajar bagi dirinya. Oleh karena itu, dibutuhkan pengkondisian tertentu, agar diri kita atau siapa pun juga yang menginginkan semangat untuk belajar dapat termotivasi.

Yuk, ikuti tips-tips berikut untuk meningkatkan motivasi belajar kita:

* Bergaullah dengan orang-orang yang senang belajar
Bergaul dengan orang-orang yang senang belajar dan berprestasi, akan membuat kita pun gemar belajar. Selain itu, coba cari orang atau komunitas yang mempunyai kebiasaan baik dalam belajar.

Bertanyalah tentang pengalaman di berbagai tempat kepada orang-orang yang pernah atau sedang melanjutkan pendidikannya ke jenjang yang lebih tinggi, orang-orang yang mendapat beasiwa belajar di luar negeri, atau orang-orang yang mendapat penghargaan atas sebuah presrasi.

Kebiasaan dan semangat mereka akan menular kepada kita. Seperti halnya analogi orang yang berteman dengan tukang pandai besi atau penjual minyak wangi. Jika kita bergaul dengan tukang pandai besi, maka kita pun turut terciprat bau bakaran besi, dan jika bergaul dengan penjual minyak wangi, kita pun akan terciprat harumnya minyak wangi.

* Belajar apapun
Pengertian belajar di sini dipahami secara luas, baik formal maupun nonformal. Kita bisa belajar tentang berbagai keterampilan seperti merakit komputer, belajar menulis, membuat film, berlajar berwirausaha, dan lain lain-lainnya.

* Belajar dari internet
Kita bisa memanfaatkan internet untuk bergabung dengan kumpulan orang-orang yang senang belajar. Salah satu milis dapat menjadi ajang kita bertukar pendapat, pikiran, dan memotivasi diri. Sebagai contoh, jika ingin termotivasi untuk belajar bahasa Inggris, kita bisa masuk ke milis Free-English-Course@yahoogroups.com.

Bergaulah dengan orang-orang yang optimis dan selalu berpikiran positif
Di dunia ini, ada orang yang selalu terlihat optimis meski masalah merudung. Kita akan tertular semangat, gairah, dan rasa optimis jika sering bersosialisasi dengan orang-orang atau berada dalam komunitas seperti itu, dan sebaliknya.

Cari motivator
Kadangkala, seseorang butuh orang lain sebagai pemacu atau mentor dalam menjalani hidup. Misalnya: teman, pacar, ataupun pasangan hidup. Anda pun bisa melakukan hal serupa dengan mencari seseorang/komunitas yang dapat membantu mengarahkan atau memotivasi Anda belajar dan meraih prestasi.

surat permintaan (inquiry letter)

PT.Komputindo
Jln. Rajawali no.342 Jakarta
February 20, 2011

Number : 213/CN/B/II/2011
Supplement :Zona Aplication
To : Madam Rina and Sir Ali
In Jakarta

Dear Madam, Dear Sir,

I am Mr.Abdie, from Mrs Farah. I am interested in zona.

I will be very grateful if you could inform me the application deadline and eligibility. I wonder if you could also send me the application form. If it is not possible, I will be thankful if you could inform me where I can find it.

I am looking forward to hearing from you. Thank you very much.

Sincerely yours,
PT.Komputindo,


( )

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 AUXILIARY
Helping verbs or auxiliary verbs such as will, shall, may, might, can, could, must, ought to, should, would, used to, need are used in conjunction with main verbs to express shades of time and mood. The combination of helping verbs with main verbs creates what are called verb phrases or verb strings. In the following sentence, "will have been" are helping or auxiliary verbs and "studying" is the main verb; the whole verb string is underlined:
• As of next August, I will have been studying chemistry for ten years.
Students should remember that adverbs and contracted forms are not, technically, part of the verb. In the sentence, "He has already started." the adverb already modifies the verb, but it is not really part of the verb. The same is true of the 'nt in "He hasn't started yet" (the adverb not, represented by the contracted n't, is not part of the verb, has started).
Shall, will and forms of have, do and be combine with main verbs to indicate time and voice. As auxiliaries, the verbs be, have and do can change form to indicate changes in subject and time.
• I shall go now.
• He had won the election.
• They did write that novel together.
• I am going now.
• He was winning the election.
• They have been writing that novel for a long time.
Uses of Shall and Will and Should
In England, shall is used to express the simple future for first person I and we, as in "Shall we meet by the river?" Will would be used in the simple future for all other persons. Using will in the first person would express determination on the part of the speaker, as in "We will finish this project by tonight, by golly!" Using shall in second and third persons would indicate some kind of promise about the subject, as in "This shall be revealed to you in good time." This usage is certainly acceptable in the U.S., although shall is used far less frequently. The distinction between the two is often obscured by the contraction 'll, which is the same for both verbs.
In the United States, we seldom use shall for anything other than polite questions (suggesting an element of permission) in the first-person:
• "Shall we go now?"
• "Shall I call a doctor for you?"
(In the second sentence, many writers would use should instead, although should is somewhat more tentative than shall.) In the U.S., to express the future tense, the verb will is used in all other cases.
Shall is often used in formal situations (legal or legalistic documents, minutes to meetings, etc.) to express obligation, even with third-person and second-person constructions:
• The board of directors shall be responsible for payment to stockholders.
• The college president shall report financial shortfalls to the executive director each semester."
Should is usually replaced, nowadays, by would. It is still used, however, to mean "ought to" as in
• You really shouldn't do that.
• If you think that was amazing, you should have seen it last night.
In British English and very formal American English, one is apt to hear or read should with the first-person pronouns in expressions of liking such as "I should prefer iced tea" and in tentative expressions of opinion such as
• I should imagine they'll vote Conservative.
• I should have thought so.
(The New Fowler's Modern English Usage edited by R.W. Burchfield. Clarendon Press: Oxford, England. 1996. Used with the permission of Oxford University Press. Examples our own.)

Uses of Do, Does and Did
In the simple present tense, do will function as an auxiliary to express the negative and to ask questions. (Does, however, is substituted for third-person, singular subjects in the present tense. The past tense did works with all persons, singular and plural.)
• I don't study at night.
• She doesn't work here anymore.
• Do you attend this school?
• Does he work here?
These verbs also work as "short answers," with the main verb omitted.
• Does she work here? No, she doesn't work here.
With "yes-no" questions, the form of do goes in front of the subject and the main verb comes after the subject:
• Did your grandmother know Truman?
• Do wildflowers grow in your back yard?
Forms of do are useful in expressing similarity and differences in conjunction with so and neither.
• My wife hates spinach and so does my son.
• My wife doesn't like spinach; neither do I.
Do is also helpful because it means you don't have to repeat the verb:
• Larry excelled in language studies; so did his brother.
• Raoul studies as hard as his sister does.
The so-called emphatic do has many uses in English.
a. To add emphasis to an entire sentence: "He does like spinach. He really does!"
b. To add emphasis to an imperative: "Do come in." (actually softens the command)
c. To add emphasis to a frequency adverb: "He never did understand his father." "She always does manage to hurt her mother's feelings."
d. To contradict a negative statement: "You didn't do your homework, did you?" "Oh, but I did finish it."
e. To ask a clarifying question about a previous negative statement: "Ridwell didn't take the tools." "Then who did take the tools?"
f. To indicate a strong concession: "Although the Clintons denied any wrong-doing, they did return some of the gifts."
In the absence of other modal auxiliaries, a form of do is used in question and negative constructions known as the get passive:
• Did Rinaldo get selected by the committee?
• The audience didn't get riled up by the politician.
Based on descriptions in Grammar Dimensions: Form, Meaning, and Use 2nd Ed. by Jan Frodesen and Janet Eyring. Heinle & Heinle: Boston. 1997. Examples our own. Uses of Have, Has and Had
Forms of the verb to have are used to create tenses known as the present perfect and past perfect. The perfect tenses indicate that something has happened in the past; the present perfect indicating that something happened and might be continuing to happen, the past perfect indicating that something happened prior to something else happening. (That sounds worse than it really is!) See the section on Verb Tenses in the Active Voice for further explanation; also review material in the Directory of English Tenses.
To have is also in combination with other modal verbs to express probability and possibility in the past.
• As an affirmative statement, to have can express how certain you are that something happened (when combined with an appropriate modal + have + a past participle): "Georgia must have left already." "Clinton might have known about the gifts." "They may have voted already."
• As a negative statement, a modal is combined with not + have + a past participle to express how certain you are that something did not happen: "Clinton might not have known about the gifts." "I may not have been there at the time of the crime."
• To ask about possibility or probability in the past, a modal is combined with the subject + have + past participle: "Could Clinton have known about the gifts?"
• For short answers, a modal is combined with have: "Did Clinton know about this?" "I don't know. He may have." "The evidence is pretty positive. He must have."
To have (sometimes combined with to get) is used to express a logical inference:
• It's been raining all week; the basement has to be flooded by now.
• He hit his head on the doorway. He has got to be over seven feet tall!
Have is often combined with an infinitive to form an auxiliary whose meaning is similar to "must."
• I have to have a car like that!
• She has to pay her own tuition at college.
• He has to have been the first student to try that.
Based on the analysis in Grammar Dimensions: Form, Meaning, and Use 2nd Ed. by Jan Frodesen and Janet Eyring. Heinle & Heinle: Boston. 1997. Examples our own.

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.

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