tag:blogger.com,1999:blog-77025419408436417152024-03-16T09:09:22.838+08:001# | Knowledge and inspirationTips dan Trik, Berita, Cerita dan Info TerupdateJauhari.acchttp://www.blogger.com/profile/02243227351771501545noreply@blogger.comBlogger789125tag:blogger.com,1999:blog-7702541940843641715.post-80866934993375686792015-11-16T08:19:00.004+08:002015-11-16T08:21:34.677+08:00Resume dan Hasil Diskusi Audit II tentang Pemeriksaan Aset Tetap<div dir="ltr" style="text-align: left;" trbidi="on">
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Assalamualaikum wr wb, Pada hari ini
admin akan membagi tentang bagaiamana pemeriksaan aset tetap dalam
sebuah perusahaan, apa itu aset tetap, bagaiaman teknik audit dan
prosedur auditnya, kita perlui tau itu, apa saja pertanyaan yang muncul
dan jawabannya. langsung saja, admin ucapkan selamat membaca!</div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Definisi Aktiva Tetap</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aktiva tetap
ialah aktiva tetap berwujud yang mempunyai nilai guna ekonomis jangka panjang,
dimiliki perusahaan untuk menjalankan operasi guna menunjang perusahaan dalam
mencapai tujuan dan dimiliki perusahaan tidak untuk dijual kembali agar
diperoleh laba atas penjualan tersebut. </span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aktiva tetap
meliputi aktiva yang tidak dapat disusutkan <i>(non depreciable) </i>dan aktiva
yang dapat disusutkan <i>(depreciable) </i>mencakup tanah, bangunan, mesin
serta peralatan lainnya, ataupun sumber-sumber alam. </span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aktiva tetap
pada awalnya harus diukur berdasarkan biaya perolehan. Biaya perolehan adalah
jumlah kas atau setara kas yang dibayarkan atau nilai wajar imbalan lain yang
diberikan untuk memperoleh suatu aktiva pada saat perolehan atau konstruksi
sampai dengan aktiva tersebut dalam kondisi dan tempat yang siap untuk
dipergunakan."</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perbandingan
Biaya Yang Dapat Dikurangkan Dari Alternatif Pembiayaan Tunai, Kredit Bank, Dan
Sewa Guna Usaha (Leasing)</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ketiga alternatif pembiayaan aktiva
tetap diatas memiliki perbedaan tingkat suku bunga dan juga perbedaan dalam
perlakuan disektor pajakannya. Adapun beberapa perbedaan perlakuan biaya dalam
sektor pajak antara ketiga alternatif pembiayaan tersebut, yaitu :</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">A. Pembiayaan
aktiva tetap secara tunai.</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Biaya yang
dapat dibebankan dalam laporan keuangan fiskal perusahaan adalah biaya
penyusutan aktiva tetap, sesuai dengan metode dan umur ekonomis yang telah
ditetapkan oleh peraturan perpajakan yang berlaku, sedangkan biaya-biaya yang
berkenaan dengan perolehan aktiva tetap tersebut tidak boleh dibiayakan dalam
laporan keuangan fiskal perusahaan.</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">B.
Pembiayaan aktiva tetap dengan cara sewa guna usaha <i>(leasing)</i>.</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Semua biaya
yang dikeluarkan oleh perusahaan untuk membayar sewa guna usaha <i>(leasing) </i>dapat
dibiayakan pada laporan keuangan fiskal pada tahun yang bersangkutan, sedangkan
untuk biaya penyusutannya, belum boleh diakui oleh pihak <i>lessee </i>(perusahaan)
selama masa sewa guna usaha <i>(leasing)</i>, biaya penyusutan boleh diakui
jika aktiva telah diambil alih oleh <i>lessee </i>(perusahaan) dengan membayar
nilai hak opsi sebesar nilai perolehan aktiva (besar nilai opsi telah
ditentukan perusahaan sewa guna usaha (<i>leasing</i>)) sesuai dengan metode
dan umur aktiva bersangkutan yang telah ditetapkan.</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">C.
Pembiayaan aktiva tetap dengan kredit bank</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Biaya yang
boleh dikurangkan dalam laporan keuangan fiskal adalah beban bunga atas kredit
bank tersebut serta biaya penyusutan aktiva tetap, sesuai dengan metode dan
umur ekonomis yang telah ditetapkan oleh peraturan perpajakan yang berlaku.</span><br />
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Audit
Objective (Tujuan Pemeriksaan) Aktiva Tetap </span></div>
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<span lang="IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Dalam satu
general audit (pemeriksa umum), pemeriksaan atas aktiva tetap mempunyai
beberapa tujuan sebagai berikut :</span></div>
<ol style="text-align: justify;">
<li><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Memeriksa apakah terdapat internal
control yang cukup baik atas aktiva tetap.</span></li>
<li>
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Untuk memeriksa apakah aktiva tetap
yang tercantum di neraca betul-betul ada, masih digunakan dan dimiliki oleh
perusahaan.</span></li>
<li><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Untuk memeriksa apakah penambahan
aktiva tetap dalam tahun berjalan (periode yang diperiksa) betul-betul merupakan
suatu <i>Capital Expenditure</i>, diotorisasi oleh pejabat perusahaan yang
berwenang didukung oleh bukti-bukti yang lengkap dan dicatat dengan benar.</span></li>
<li><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Untuk memeriksa apakah disposal
(penarikan) aktiva tetap sudah dicatat dengan benar di buku perusahaan dan
telah diotorisasi oleh pejabat perusahaan yang berwenang.</span></li>
<li><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Untuk memeriksa apakah pembebanan
penyusutan dalam tahun (periode) yang diperiksa dilakukan dengan cara yang
sesuai dengan SAK, konsisten, dan apakah perhitungannya telah dilakukan dengan
benar (secara akurat).</span></li>
<li><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Untuk memeriksa apakah ada aktiva
tetap yang dijadikan sebagai jaminan.</span></li>
<li><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">untuk memeriksa apakah ada aktiva
tetap yang disewakan, jika ada apakah pendapatan sewa sudah diterima
perusahaan.</span></li>
<li><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Untuk memeriksa apakah ada aktiva
tetap yang mengalami penurunan nilai (imperment).</span></li>
<li><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Untuk memeriksa apakah penyajian
aktiva tetap dalam laporan keuangan, sesuai dengan prinsip akuntansi yang
berlaku umum di Indonesia/SAK.</span></li>
</ol>
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<br /></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;">Teknik Audit Aktiva
Tetap </span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Agar audit </span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman";">dapat</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">
dilakukan dengan tepat , dan memberikan hasil yang tidak berisiko maka auditor </span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman";">akan</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;"> melakukan tahapan sebagai
berikut yaitu ; </span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;">Penentuan Risiko Pendeteksian (Materialitas, Risiko
Audit, dan Strategi Audit )</span><span lang="IN">Dalam penentuan risiko, auditor harus
menanyakan kepada klien seberapa banyak volume transaksi yang terjadi dalam
aktiva tetap untuk satu periode. Kemudian juga harus menyelidiki kemungkinan
adanya pembelian dan pengeluaran kas yang tidak di otorisasi., Kemungkinan
adanya pembelian aktiva yang tidak memadai, dan kemungkinan adanya penentuan
biaya periodik yang dilakukan oleh bagian akuntansi yang tidak mempertimbangkan
aspek konsistensi</span><span style="mso-ansi-language: EN-US;">.</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-weight: bold; mso-bidi-theme-font: minor-bidi;">Pemahaman Terhadap struktur pengendalian intern. </span></div>
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<span lang="IN">Dalam pemahaman terhadap struktur pengendalian
intern diperlukan pengetahuan tentang : </span></div>
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<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Lingkungan pengendalian </span></div>
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<span lang="IN" style="font-family: "symbol"; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Pahami struktur organisasi klien
yang berkaitan dengan siklus pengeluaran dan pembelian . </span></div>
<div class="Default" style="line-height: 115%; margin-left: 124.9pt; mso-list: l1 level1 lfo8; text-align: justify; text-indent: -.25in;">
<span lang="IN" style="font-family: "symbol"; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN">Adakah metode pengendalian
manajemen yang diterapkan dalam siklus pengeluaran. </span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Sistem
Akuntansi </span></div>
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<span lang="IN">Pelajari proses akuntansi klien yang akan
diperiksa !!, Bagaimana pengolahan datanya, Apa saja dokumen-dokumen yang
digunakan klien, dan apa saja Catatan Akuntansi yang dibuat oleh klien</span><span style="mso-ansi-language: EN-US;">.</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Prosedur
Pengendalian </span></div>
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<span lang="IN">Auditor perlu memahami dan mengetahui ada atau tidak hal-hal seperti : </span></div>
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<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Otorisasi yang memadai </span></div>
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<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Pemisahan wewenang dan tanggung
jawab </span></div>
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<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Praktek yang sehat
(pengendaliannya apa saja ) </span></div>
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<span lang="IN" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN">Internal auditor</span></div>
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<br /></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Prosedur Audit </span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Prosedur
audit yang akan disebutkan berikut ini berlaku repeat engagements (penugasan
berulang) sehingga dititikberatkan pada pemeriksaan transaksi tahun berjalan
(periode yang diperiksa)</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">
</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Prosedur audit atas aktiva tetap
adalah sebagai berikut :</span></div>
<ol style="text-align: justify;">
<li><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Pelajari
dan evaluasi <i>internal control</i> atas aktiva tetap.</span></li>
<li><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Minta
kepada klien <i>Top Supporting Schedule </i>aktiva tetap, yang berisikan :
Saldo awal,</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">penambahan serta
pengurangan-pengurangannya dan saldo akhir, baik untuk harga perolehan maupun
akumulasi penyusutannya.</span></li>
<li><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Periksa
<i>footing</i> dan <i>c</i></span><i><span lang="IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">r</span></i><i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">ossfootingnya </span></i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">dan coc</span><span lang="IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">o</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">kkan totalnya dengan <i>General Ledger</i> atau <i>Sub-</i>Ledger,
saldo awal dengan working paper tahun lalu.</span></li>
<li><i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Vou</span></i><i><span lang="IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">n</span></i><i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">ch</span></i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"> penambahan serta pengurangan dari <i>fixed Assets</i>
tersebut. Untuk penambahan kita lihat <i>approval</i>nya dan kelengkapan
supporting documentnya.</span></li>
<li>
<i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Periksa</span></i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"> phisik dari <i>Fixed Assets</i>
tersebut (dengan cara test basis) dan periksa kondisi dan nomor kode dari <i>Fixed
Assets.</i></span></li>
<li><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Periksa
bukti pemilikan aktiva tetap.Untuk tanah, gedung, periksa
sertifikat tanah dan IMB (Izin Mendirikan Bangunan) serta SIPB (Surat Izin Penempatan
Bangunan).Untuk mobil, motor, periksa BPKP, STNKnya.</span></li>
<li><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Pelajari
dan periksa apakah <i>Capitalization Policy</i> dan <i>Depreciation Policy</i>
yang dijalankan konsisten dari tahun sebelumnya.</span></li>
<li><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Buat
analisis tentang perkiraan <i>Repair</i>&<i>Maintenance</i>, sehingga kita
dapat mengetahui apakah ada </span><span lang="IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">pengeluaran yang seharusnya masuk dalam kelompok <i>Capital
Expenditures </i>tetapi dicatat sebagai <i>Revenue Expenditures</i>.</span></li>
<li><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Periksa
apakah <i>Fixed Assets </i>tersebut sudah diasuransikan dan apakah <i>Insurance
Coverage</i>nya cukup atau tidak.</span></li>
<li>
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Test
perhitungan penyusutan, cross reference angka penyusutan dengan biaya
penyusutan diperkiraan laba rugi dan periksa alokasi/distribusi biaya
penyusutan.</span></li>
<li>
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Periksa notulen rapat, perjanjian
kredit, jawaban konfirmasi dari bank untuk memeriksa apakah ada Fixed Assets
dijadikan sebagai jaminan atau tidak.</span></li>
<li>
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Periksa apakah ada Commitment yang
dibuat oleh perusahaan untuk membeli atau menjual Fixed Assets.</span></li>
<li><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">untuk construction in Progress, kita
periksa penambahannya dan apakah ada Construction in progress yang harus di transfer
ke Fixed Assets.</span></li>
<li><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Jika ada aktiva tetap yang diperoleh
melalui leasing, periksa leaseagreement dan periksa apakah accounting
treatmentnya sudah sesuai dengan standar akuntansi leasing.</span></li>
<li>
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Periksa atau tanyakan apakah ada
aktiva tetap yang dijadikan agunan kredit di bank.</span></li>
<li>
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">periksa penyajian dalam laporan
keuangan, apakah sesuai dengan prinsip akuntansi yang berlaku umum di Indonesia</span><span lang="IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">(</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">SAK</span><span lang="IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">/ETAP/IFRS)</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">.</span></li>
</ol>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">DAFTAR
PERTANYAAN YANG TIMBUL DAN HASIL DISKUSI</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"> </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">AUDIT
AKTIVA TETAP</span></b></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> 1. </span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Berdasarkan kasus tersebut, bagaimana
tindakan auditor jika banyak pihak-pihak yang terlibat dalam kecurangan
pertukaran asset tetap (tukar guling) antara dua perusahaan?</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"> </span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Pada<span style="mso-spacerun: yes;"> </span>perusahaan
tersebut, Seharusnya harus ada otorisasi dalam pertukaran asset yang terjadi,
bukan hanya kedua belah pihak yang menyetujui pertukaran asset tersebut
melainkan harus ada pihak-pihak lain yang dijadikan saksi. Sebelum melakukan
pertukaran asset tetap tersebut perusahaan harus mendatangkan Jasa </span><span lang="IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Appraisal</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">
untuk mengetahui nilai asset agar tidak terjadi selisih nilai asset yang tinggi
terhadap asset tetap yang dipertukarkan. Meskipun ada selisih nilai asset tetap
yang dipertukarkan tapi dalam konteks wajar bukan dengan nilai yang material.
Karena internal control perusahaan yang kurang baik ,maka auditor dapat
mengkomunikasikan saran dan kelemahan-kelemahan pengendalian internal
perusahaan dengan menggunakan Management Letter seperti harus ada kejelasan
prosedur, syarat-syarat tukar guling asset tetap, </span><span lang="IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">melibatkan beberapa pejabat sebagai pengendali dan control yang baik</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">.</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> 2.</span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"> Bagaimana cara mengaudit goodwill?</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"> </span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Belum terjawab, dengan alas an
goodwill akan dibahasa pada bab berikutnya yakni tentang audit asset tidak
berwujud.</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> 3.</span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"> Bagaimana pemeriksaan ICQ &
verifikasi saldo aktiva tetap?</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Untuk
mengaudit saldo Aktiva Tetap, auditor dapat mengaudit Akumulasi Penyusutan Aset
tetap yang akan mengurangi saldo Aset Tetap tersebut. Nilai dari Akumulasi
Penyusutan auditor dapat melihat metode penyusutan yang digunakan oleh
perusahaan tersebut. Metode penyusutan aktiva tetap pada perusahaan harus
konsisten dengan periode-periode sebelumnya. Jika</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">perusahaan
ingin mengubah metode penyusutan aktiva tetap, metode penyusutan tersebut harus
meningkatkan arus kas pada perusahaan.</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Berikut ICQ untuk asset tetap:</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-no-proof: yes;"><br /></span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi9Ov6VDZ1MQOfsLCCwWTjYFhJydDJYMHeX1SNry-dd6jmkZjswjsy607vTMzRps3IUjkU56-UFMyaYjR1tZWGcroIJYeI7JLfYZqNCuG_54M_bLqUnRhXSlVGZ18SRTjtdrjkPj1IMSd0/s1600/aset+tetap+icq.jpg" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="289" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi9Ov6VDZ1MQOfsLCCwWTjYFhJydDJYMHeX1SNry-dd6jmkZjswjsy607vTMzRps3IUjkU56-UFMyaYjR1tZWGcroIJYeI7JLfYZqNCuG_54M_bLqUnRhXSlVGZ18SRTjtdrjkPj1IMSd0/s320/aset+tetap+icq.jpg" width="320" /></a></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> 4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Bagaimana prosedur audit terhadap
asset tetap milik perusahaan dan asset tetap yang di leasing?</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Prosedur audit yang akan
disebutkan berikut ini berlaku repeat engagements (penugasan berulang) sehingga
dititikberatkan pada pemeriksaan transaksi tahun berjalan (periode yang
diperiksa)</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Prosedur
audit atas aktiva tetap adalah sebagai berikut :</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Pelajari dan evaluasi <i>internal
control</i> atas aktiva tetap.dengan ICQ, melihat flowchart dan narrative.jika
internal control perusahaan baik, kemungkinan lingkup pemeriksaan dapat dipersempit
dan sebaliknya.</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Minta kepada klien <i>Top Supporting
Schedule </i>aktiva tetap, yang berisikan : Saldo awal,penambahan serta
pengurangan-pengurangannya dan saldo akhir, baik untuk harga perolehan maupun
akumulasi penyusutannya. Perusahaan harus melihat harga perolehan awal asset
tetap serta metode penyusutan apa yang digunakan perusahaan untuk menilai buku
asset per tanggal neraca.</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Periksa <i>footing</i> dan <i>c</i></span><i><span lang="IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">r</span></i><i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">ossfootingnya </span></i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">dan coc</span><span lang="IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">o</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">kkan totalnya dengan <i>General
Ledger</i> atau <i>Sub-</i>Ledger, saldo awal dengan working paper tahun lalu.
Footing itu perhitungan vertical terkait dengan harga perolehan asset dan
penyusutan asset tetap pada kertas kerja sedangkan untuk <i>c</i></span><i><span lang="IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">r</span></i><i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">ossfootingnya</span></i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">lebih
kepada perhitungan horizontal asset tetap.</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Vou</span></i><i><span lang="IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">n</span></i><i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">ch</span></i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"> penambahan serta pengurangan dari <i>fixed Assets</i>
tersebut. Untuk penambahan kita lihat <i>approval</i>nya dan kelengkapan
supporting documentnya. Penambahan harus lihat dokumen pembelian dan bukti hak
milik atas asset tersebut,pengurangan asset segala rekening yang berkaitan
dengan asset tetap harus dihapuskan jika ada penjualan asset tetap sepertti
akumulasi penyusutan aktiva tetap,dll selisih harga jual dengan nilai buku
asset harus diakui sebagai keuntungan/kerugian pelepasan asset tetap.</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Periksa</span></i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"> phisik dari <i>Fixed Assets</i>
tersebut (dengan cara test basis) dan periksa kondisi dan nomor kode dari <i>Fixed
Assets.</i><span style="mso-bidi-font-style: italic;">Pada saat pemeriksaan ini
ada nomer kode asset tetap yang dcatat oleh perusahaan berdasarkan faktur
pembeliannya. Dan memeriksa keberadaan asset tetap yang merupakan milik
perusahaan</span></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">f)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Periksa bukti pemilikan aktiva
tetap.</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Untuk
tanah, gedung, periksa sertifikat tanah dan IMB (Izin Mendirikan Bangunan)
serta SIPB (Surat Izin Penempatan Bangunan). Untuk mobil, motor, periksa BPKP,
STNKnya.</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">g)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Pelajari dan periksa apakah <i>Capitalization
Policy</i> dan <i>Depreciation Policy</i> yang dijalankan konsisten dari tahun
sebelumnya.<span style="mso-bidi-font-weight: bold;">. Metode penyusutan aktiva
tetap pada perusahaan harus konsisten dengan periode-periode sebelumnya. Jika
perusahaan ingin mengubah metode penyusutan aktiva tetap, metode penyusutan
tersebut harus meningkatkan arus kas pada perusahaan.</span></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">h)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Buat analisis tentang perkiraan <i>Repair</i>&<i>Maintenance</i>,
sehingga kita dapat mengetahui apakah adapengeluaran yang seharusnya masuk
dalam kelompok <i>Capital Expenditures </i>tetapi dicatat sebagai <i>Revenue
Expenditures</i>.Perusahaan harus mencadangkan biaya terkait dengan perbaikan
dan pemerliharaan asset tetap.</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">i)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Periksa apakah <i>Fixed Assets </i>tersebut
sudah diasuransikan dan apakah <i>Insurance Coverage</i>nya cukup atau tidak.
Jika terjadi kejadian luar biasa maka resiko kerugian yang diderita perusahaan
dapat diminimalisir karena aset tersebut sudah diasuransikan.</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">j)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Test perhitungan penyusutan, cross
reference angka penyusutan dengan biaya penyusutan diperkiraan laba rugi dan
periksa alokasi/distribusi biaya penyusutan.Misalkan, Peralatan dan gedung ada
umur ekonomis yang berbeda dimana gedung lebih lama dibandingkan dengan
peralatan.</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">k)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Periksa notulen rapat, perjanjian
kredit, jawaban konfirmasi dari bank untuk memeriksa apakah ada Fixed Assets
dijadikan sebagai jaminan atau tidak. Jika Asset tetap dijadikan jaminan, maka
perusahaan tidak boleh menjual asset tetap tersebut karena masih dalam jaminan
Bank kecuali dengan sepengetahuan pihak Bank </span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">l)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Periksa
apakah ada Commitment yang dibuat oleh perusahaan untuk membeli atau menjual
Fixed Assets. Jika perusahaan sudah berniat untuk menjual asset pada periode
tersebut, maka rekening yang berkaitan dengan asset tetap tersebut harus
dihapuskan.</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">m)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Untuk construction in Progress, kita
periksa penambahannya dan apakah ada Construction in progress yang harus di
transfer ke Fixed Assets. Metode penyusutan aktiva tetap terkait dengan jam
kerja asset, jika aset tersebut digunakan konsruksi dalam penyelesaian maka
harus ada pembebanan.</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">n)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Jika ada aktiva tetap yang diperoleh
melalui leasing, periksa leaseagreement dan periksa apakah accounting
treatmentnya sudah sesuai dengan standar akuntansi leasing. Berdasarkan jenis
leasing yang digunakan oleh perusahaan misalnya perusahaan menggunkan
Operational Lease maka perusahaan tidak perlu mencatat Akumulasi penyusutan
aktiva tersebut jika perusahan melakuka pencatatan maka harus di koreksi karena
tidak sesuai dengan standar akuntansi yang berlaku umum di Indonesia,
sebaliknya jika dengan Finance Lease perusahaan harus mencatat depresiasi
penyusutan asset tetap, karena pada akhir masa sewa terjadi perpindahan
kepemilikan asset tetap.</span></div>
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<br /></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">o)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Periksa atau tanyakan apakah ada
aktiva tetap yang dijadikan agunan kredit di bank.Jika Asset tetap dijadikan
agunan kredit, maka perusahaan tidak boleh menjual asset tetap tersebut karena
masih dalam agunan kredit Bank kecuali dengan sepengetahuan pihak Bank </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">p)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">periksa penyajian dalam laporan
keuangan, apakah sesuai dengan prinsip akuntansi yang berlaku umum di Indonesia</span><span lang="IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">(</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">SAK</span><span lang="IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">/ETAP/IFRS)</span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 1.0in; margin-right: 0in; margin-top: 0in; mso-add-space: auto; mso-list: l4 level1 lfo5; text-align: justify; text-indent: -.25in;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">q)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Jika ada aktiva tetap yang diperoleh
melalui leasing, periksa leaseagreement (terkait jenis leasing, umur ekonomis,
masa sewa, baiay sewa,dll) dan periksa apakah accounting treatmentnya sudah
sesuai dengan standar akuntansi leasing. Berdasarkan jenis leasing yang
digunakan oleh perusahaan misalnya perusahaan menggunkan Operational Lease maka
perusahaan tidak perlu mencatat Akumulasi penyusutan aktiva tersebut jika
perusahan melakuka pencatatan maka harus di koreksi karena tidak sesuai dengan
standar akuntansi yang berlaku umum di Indonesia, sebaliknya jika dengan
Finance Lease perusahaan harus mencatat depresiasi penyusutan asset tetap,
karena pada akhir masa sewa terjadi perpindahan kepemilikan asset tetap.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .25in; margin-right: 0in; margin-top: 0in; tab-stops: 7.1pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; mso-list: l5 level1 lfo4; text-align: justify; text-indent: -.25in;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> 5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Diasumsikan terjadi pertukaran asset
yang asetnya sendiri diimpor, adanya selisih kurs pelaporan pegawai perusahaan
yang bertugas melakukan pertukaran ini, dimanfaatkan oleh pegawai tersebut
untuk melakukan kecurangan dengan melaporan dana untuk pertukaran asset
tersebut di tinggikan dari jumlah dana yang sebenarnya, dimana terjadi nilai
kurs dinaikan sehingga mengakibatkan nilai asset tetap tersebut meningkat.
Bagaimana tindakan auditor terkait dengan kecurangan tersebut?</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpLast" style="margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Pada saat terjadi pertukaran asset tetap antara perusahaan,
setiap perusahaan memiliki kwitansi/dokumen. Berdasarkan dokumen tersebut,
perusahaan dapat mengetahui berapa besar nilai setiap asset yang dipertukarkan.
Karena asset tersebut merupakan asset import maka perusahaan harus
mengkonverikan rupiah pada dollar sesuai dengan kurs tengah BI. Biaya-biaya
yang dikeluarkan untuk memperoleh aset dialokasikan kedalam harga perolehan
asset tersebut. Jika terjadi kelebihan dalam pengakuan kurs tengah BI maka
perusahaan terkait dapat melihat faktur pembelian pada tanggal berapa dan
sesuaikan dengan kurs pada saat perolehan. Jika kelebihan pengakuan kurs BI
bersifat material maka harus dikoreksi, agar Laporan Keuangan yang disajikan
oleh perusahaan sesuai dengan prinsip akuntansi yang belaku umum di Indonesia.
Jika perusahaan tidak mau melakukan koreksi, maka auditor berhak menilai
penyajian asset tetap tersebut tidak wajar. Dalam pemeriksaannya auditor dapat
melakukan konfirmasi kepada pihak yang bersangkutan dalam pertukara asset
tersebut, auditor dapat memberikan konfirmasi berupa surat, email, fax, ataupun
via telpon yang nantinya ini akan menjadi bahan koreksi oleh auditor, yang
tentunya akan memeberi keyakinan yang cukup untuk membuktikan bahwa pegawai
yang bertugas melakukan pertukaran itu salah.</span></div>
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<br /></div>
</div>
Jauhari.acchttp://www.blogger.com/profile/02243227351771501545noreply@blogger.com21tag:blogger.com,1999:blog-7702541940843641715.post-34338413559790837832015-10-21T07:49:00.001+08:002015-10-21T08:01:21.518+08:00RESUME MATERI AUDIT ATAS PERSEDIAAN (INVENTORY)<div dir="ltr" style="text-align: left;" trbidi="on">
<div style="text-align: justify;">
<span style="font-family: inherit;"><span style="font-size: small;">Anggirocker | Pada kesempatan kali ini akan membagi hasil persentasi Audit II beserta pertanyaan pertanyaan yang muncul seputar Auidt atas Persediaan, tidak lupa pula Admin mencantumkan nama dari penanya, disini dijelaskan apa itu persediaan, apa itu audit persediaan dan bagaimana prosedur serta masalah-masalah yang muncul saat sorang auditor mengaudit persediaan dalam sebuah perusahaan. Baik langsung saja, berikut adalah resume serta pertanyaan-pertanyaannya, selamat Membaca!</span></span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 23.0pt; line-height: 115%; mso-bidi-font-size: 18.0pt;">TUGAS AUDIT II</span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 24.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">RESUME AUDIT
ATAS PERSEDIAAN (INVENTORY)</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 21.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;"></span></b></div>
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<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgrS4x9EHNZuDtGhZTi6iTFN5X8FtwuEANs6REisc2uuMPJd2O7_5zXSIAZOuAVZrO6gUcg06bk0N8aaziIVrKooMJLf-7l068fRG-1aoZx4DL_c8dqvsF-jrOiyDhFE2ZpfKnlW1syscI/s1600/UNRAMWARNA.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="200" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgrS4x9EHNZuDtGhZTi6iTFN5X8FtwuEANs6REisc2uuMPJd2O7_5zXSIAZOuAVZrO6gUcg06bk0N8aaziIVrKooMJLf-7l068fRG-1aoZx4DL_c8dqvsF-jrOiyDhFE2ZpfKnlW1syscI/s200/UNRAMWARNA.jpg" width="199" /></a></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-no-proof: yes;"><br /></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">OLEH:</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">NAMA<span style="mso-tab-count: 2;"> </span>: ANGGIA SEPTIAN JAUHARI</span></div>
<div class="MsoNormal" style="margin-left: 134.7pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">NIM<span style="mso-tab-count: 2;"> </span>: A1C113005</span></div>
<div class="MsoNormal" style="margin-left: 134.7pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">KELAS<span style="mso-tab-count: 2;"> </span>: A</span></div>
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<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; line-height: 115%;">FAKULTAS
EKONOMI DAN BISNIS</span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; line-height: 115%;">UNIVERSITAS
MATARAM</span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; line-height: 115%;">2015</span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
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<br /></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 13.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">RESUME MATERI
AUDIT ATAS PERSEDIAAN (INVENTORY)</span></b></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l13 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">KONSEP
DASAR PERSEDIAAN</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 42.55pt; mso-add-space: auto; mso-list: l16 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengertian
Persediaan</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 42.55pt; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;">Menurut Standar Akuntansi Keuangan (PSAK: No. 14,
hal 14.1 s/d 14.2 dan 14.9-IAI,2002) persediaan adalah aset :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 2.0cm; mso-add-space: auto; mso-list: l10 level1 lfo3; text-align: justify; text-indent: -14.15pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">•<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;">Yang tersedia
untuk dijual dalam kegiatan usaha normal </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 2.0cm; mso-add-space: auto; mso-list: l10 level1 lfo3; text-align: justify; text-indent: -14.15pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">•<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;">Dalam proses
produksi dan atau dalam perjalanan; atau</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 2.0cm; mso-add-space: auto; mso-list: l10 level1 lfo3; text-align: justify; text-indent: -14.15pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">•<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;">Dalam bentuk
bahan atau perlengkapan (<i>supplies</i>) untuk digunakan dalam proses atau
pemberian jasa <span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l13 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">KONSEP
DASAR AUDIT PERSEDIAAN</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Persediaan merupakan bagian dari aset
perusahaan yang pada umumnya nilainya cukup material dan rawan oleh tindakan
pencurian ataupun penyalahgunaan.Oleh karena itu, biasanya akun persediaan
menjadi salah satu perhatian utama auditor dalam pemeriksaan atas laporan
keuangan perusahaan. Adapun tujuan pemeriksaan terhadap persediaan adalah
sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l9 level1 lfo4; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Untuk
memeriksa apakah ada internal control yang cukup baik atas persediaan </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l9 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Untuk
memeriksa apakah persediaan yang tercantum di neraca betul-betul ada dan
dimiliki oleh perusahaan pada tanggal neraca </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l9 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Untuk
memeriksa apakah metode penilaian persediaan sesuai dengan prinsip akuntansi
yang berlaku umum di Indonesia</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l9 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Untuk
memeriksa apakah system pencatatan persediaan sesuai dengan prinsip akuntansi
yang berlaku umum di Indonesia. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l9 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Untuk
memeriksa apakah terhadap barang-barang yang rusak (defective), bergerak lambat
(slow moving), dan ketinggalan mode (absolescene) sudah dibuatkan allowance
yang cukup.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l9 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Untuk
mengetahui apakah ada persediaan yang dijaminkan kredit.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l9 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Untuk
mengetahui apakah ada persediaan diasuransikan dengan nilai pertanggungan yang
cukup.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l9 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Untuk
mengetahui apakah ada perjanjian pembelian/penjualan persediaan yang mempunyai
pengaruh yang besar terhadap laporan keuangan.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l9 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Untuk
memeriksa apakah penyajian persediaan dalam laporan keuangan sudah sesuai
dengan prinsip akuntansi yang berlaku umum di Indonesia (Agoes, Sukrisno, 2008:206).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 2;"> </span>Salah satu sumber bukti
internal persediaan yang membantu pelaksanaan audit persediaan adalah
dokumen-dokumen yang terkait dengan fungsi bisnis dalam siklus persediaan.
Dokumen-dokumen tersebut ialah sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l13 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> C.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">TAHAPAN
AUDIT PERSEDIAAN</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l17 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> 1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perencanaan
Audit</span></b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Isi dari perencanaan audit mencakup
:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1. Hal-hal mengenai klien. </span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level2 lfo16; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Bidang usaha klien, alamat, nomor
telepon, facsimile, dan lain-lain. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level2 lfo16; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Status hukum perusahaan. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level2 lfo16; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Accounting policy</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level2 lfo16; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Neraca komparatif dan perbandingan
penjualan, laba/rugi tahun lalu dan sekarang. Perbandingan antara neraca tahun
lalu dan neraca tahun sekarang/bulan terakhir tahun sekarang agar diperoleh
gambaran mengenai ukuran besar kecilnya perusahaan. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level2 lfo16; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Client contact. </span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level2 lfo16; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> f.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Accounting problem, auditing
problemdan tax problem</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2. Hal-hal yang mempengaruhi klien. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: .55pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Bisa
didapat dari majalah-majalah ekonomi/surat kabar.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3. Rencana kerja auditor. Hal-hal
yang penting antara lain :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level2 lfo17; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Staffing </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level2 lfo17; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Waktu pemeriksaan </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level2 lfo17; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Jenis jasa yang diberikan </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level2 lfo17; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Bantuan-bantuan yang dapat diberikan
klien </span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level2 lfo17; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Time schedule </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span>
</div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; mso-list: l17 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> 2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pelaksanaan Audit</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dalam praktiknya, prosedur pemeriksaan yang dibahas disini
harus disesuaikan dengan kondisi perusahaan yang diaudit.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Compliance
Test</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Prosedur
pemeriksaan untuk <i style="mso-bidi-font-style: normal;">Compliance Test </i>:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 53.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo19; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pelajari dan evaluasi internal
control atas persediaan. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level2 lfo18; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dalam hal ini auditor biasanya
menggunakan internal control questionnaires. </span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level2 lfo18; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Lakukan test transaksi (compliance
test) atas pembelian dengan menggunakan purchase ordersebagai sample.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 27.8pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Untuk test
transaksi atas pemakaian persediaan (bahan baku) bisa digunakan material
requisitionsebagai sample. Untuk test transaksi atas penjualan, bisa digunakan
faktur penjualan sebagai sample.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 27.8pt;">
<br /></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 53.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo19; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tarik kesimpulan mengenai internal
controlatas persediaan. Jika dari test transaksi auditor tidak menemukan kesalahan
yang berarti, maka auditor bisa menyimpulkan bahwa internal controlatas
persediaan berjalan efektif. Karena itu substantive testatas persediaan bisa
dipersempit.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 53.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo19; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Bentuk Compliance Test terhadap
siklus pembelian</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l11 level1 lfo6; text-indent: -18.0pt;">
<span style="color: black; font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Substantive Test</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Prosedur
pemeriksaan substantive atas persediaan :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo20; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Lakukan observasi atas stock opname
(perhitungan phisik) yang dilakukan perusahaan (klien). </span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo20; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Minta Final Inventory List
(Inventory Compilation) dan lakukan prosedur pemeriksaan berikut ini :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo7; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"> •<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Check mathematical accuracy
(penjumlahan dan perkalian). ƒ</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo7; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"> •<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Cocokkan “quantity per book” dengan
stock card.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo7; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"> •<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Cocokkan “quantity per count” dengan
“count sheet” kita (auditor). ƒ</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo7; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"> •<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Cocokkan “total value” dengan buku
besar persediaan. </span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo20; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kirimkan konfirmasi untuk persediaan
consignment out.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo20; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Periksa unit price dari bahan baku,
barang dalam proses, barang jadi dan bahan pembantu. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo20; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Lakukan rekonsiliasi jika stock
opname dilakukan beberapa waktu sebelum atau sesudah tanggal neraca. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo20; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Periksa cukup tidaknya allowance for
slow moving (barang-barang yang bergerak lambat), barang-barang yang rusak dan
barang-barang yang ketinggalan mode. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo20; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Periksa kejadian sesudah tanggal
neraca.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo20; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Periksa<span style="mso-spacerun: yes;"> </span>cut-off penjualan dan cut-off pembelian. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo20; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Periksa jawaban konfirmasi dari
bank, loan agreement (perjanjian kredit), notulen rapat. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo20; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">10.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Periksa apakah ada sales atau
purchase commitment per tanggal neraca. </span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo20; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">11.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Seandainya ada barang dalam
perjalanan (goods transit), lakukan prosedur berikut ini : </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.0cm; mso-list: l19 level1 lfo8; text-align: justify; text-indent: -14.15pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"> •<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Minta rincian goods in transit per
tanggal neraca. ƒ</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.0cm; mso-list: l19 level1 lfo8; text-align: justify; text-indent: -14.15pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"> •<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Periksa mathematical accuracy.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.0cm; mso-list: l19 level1 lfo8; text-align: justify; text-indent: -14.15pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;"> •<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Periksa subsequent clearance.</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo20; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">12.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Buat kesimpulan dari hasil
pemeriksaan persediaan dan buat usulan adjustment jika diperlukan. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l15 level1 lfo20; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">13.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Periksa apakah penyajian persediaan
di laporan keuangan sudah sesuai dengan prinsip akuntansi yang berlaku umum di
Indonesia ( Agoes,Sukrisno,2008:209-210). </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l17 level1 lfo5; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> 3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Supervisi
Audit</span></b></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Dalam melakukan supervisi audit,
auditor dapat menggunakan kertas kerja. Kertas kerja terutama berfungsi untuk: </span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l11 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Menyediakan
penunjang utama bagi laporan audit. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l11 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Membantu
auditor dalam melaksanakan dan mensupervisi audit. </span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 2.0cm; mso-add-space: auto; mso-list: l11 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Menjadi
bahwa audit telah dilaksanakan sesuai dengan standar auditing. </span></div>
<div class="MsoNormal" style="margin-left: 20.7pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Kertas kerja yang digunakan dalam
pemeriksaan persediaan adalah sebagai berikut :</span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 92.4pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo9; text-align: justify; text-indent: -17.85pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Internal Control Questionnaires
(ICQ) Persediaan</span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 92.4pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo9; text-align: justify; text-indent: -17.85pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Test Transaksi Persediaan</span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 92.4pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo9; text-align: justify; text-indent: -17.85pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Physical Inventory Instruction</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> 1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Instruksi Umum</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perhitungan
persediaan tahunan akan dilaksanakan sebagai berikut:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tanggal
<span style="mso-tab-count: 3;"> </span><span style="mso-tab-count: 1;"> </span>: 30 dan 31 Desember 2010</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Lokasi<span style="mso-tab-count: 3;"> </span><span style="mso-tab-count: 1;"> </span>: semua cabang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 63.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Persediaan
yang dihitung<span style="mso-tab-count: 1;"> </span>: barang dagangan </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perhitungan
dimulai tepat jam 08.00 dan karyawan harus sudah hadir pada jam 07.30 untuk
diberikan briefing yang diperlukan agar inventory taking berjalan sesuai
jadwal.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Kegiatan perhitungan fisik dijalankan
berdasarkan instruksi dari yang berwenang yaitu bagian koordinasi persediaan
untuk meyakinkan bahwa inventory taking berjalan sesuai dengan jadwal. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Agar
supaya perhitungan fisik berjalan rapi dan teratur, seluruh lokasi persediaan
dibagi atas barang jadi dan sampel. Setiap lokasi dari perhitungan fisik
diawasi oleh bagian koordinasi. Perhitungan fisik yang sebenarnya dilaksanakan
oleh tim perhitungan. Setiap tim terdiri atas 2 orang yaitu: </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 78.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo12; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1
orang dari bagian akuntansi</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 78.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo12; text-align: justify; text-indent: -21.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1
orang dari bagian produksi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Wakil dari auditor juga hadir untuk
mengamati pelaksaan inventory taking.</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Supaya
semua persediaan terhitung dan tidak ada yang terlupa maka diperlukan kartu
persediaan yang prenumbered. Kartu tersebut terdiri atas 3 lembar:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Yang
putih<span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span>:
asli untuk perusahaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Yang
merah<span style="mso-tab-count: 1;"> </span>: copy, untuk gudang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Yang
biru<span style="mso-tab-count: 2;"> </span>: untuk auditor</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Persediaan
harus sudah dihitung oleh yang sudah ditugaskan untuk menghitung sebelum
tanggal perhitungan fisik, auditor akan memeriksa kartu-kartu apakah sudah
diperiksa atau belum.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l18 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Penerimaan
dan pengeluaran persediaan akan dihentikan dahulu pada tanggal 30 dan 31 Desember
2010 untuk menghindari kekacauan perhitungan. Jika ada barang yang sudah
dipesan tetapi belum dikirim maka persediaan ini harus dipisahkan dari lokasi
perhitungan persediaan telah selesai.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Prosedur dari Inventory Taking</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kerjasama
yang baik harus sudah disiapkan antardepartemen di perusahaan agar kegiatan
inventory taking ini berjalan dengan lancar</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Koordinator
harus meyakinkan bahwa :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kartu-kartu
yang diperlukan untuk persediaan tersedia dalam jumlah yang cukup</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Barang-barang
yang tidak terpakai atau rusak harus dipisahkan sebelum tanggal 30 Desember
2010</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sebelum
tanggal 30 Desember 2010, pengawas bagian gudang harus sudah memastikan bahwa :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Persediaan
sudah disusun teratur agar mudah untuk dihitung</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Barang-barang
yang tidak termasuk persediaan yang akan dihitung harus sudah disingkirkan</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Setiap
persediaan harus sudah dikumpulkan di satu tempat atas dasar nomer kode dan
jenis yang sama dan diberi kartu tanda pengenalnya</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Persiapkan
alat-alat yang akan digunakan untuk inventory taking seperti timbangan, trolley,
dan lain-lain supaya perhitungan lebih akurat</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Semua
persediaan harus sudah ditempelkan kartu tanda (BinCard) oleh bagian gudang
sebelum perhitungan fisik</span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Disetiap
bagian yang berhubungan dengan inventory taking seperti bagian penerimaan,
penyimpanan, penjualan harus sudah disiapkan barang-barang yang diperlukan
untuk perhitungan seperti kertas, pen, mesin hitung, kalkulator, dan lain-lain.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 49.65pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kegiatan
yang sudah harus dilakukan sebelum pemeriksaan fisik :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Bagian
koordinasi persediaan dan seksi koordinasi harus memeriksa seluruh lokasi
persediaan dan yakin bahwa seluruh persediaan sudah dicantumkan kartu</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Staff
bagian akuntansi dan staf dari auditor harus sudah disediakan barang atau alat
yang diperlukan seperti yang sudah dijelaskan dalam point sebelumnya</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo13; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tim
persediaan harus memperhatikan hal-hal dibawah ini sebagai pedoman untuk
menghitung :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tim
persediaan dari bagian akuntansi bertindak sebagai penghitung dan tim dari
bagian produksi sebagai pengecek</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tim
penghitung menghitung dan mengisi informasi yang diperlukan bagi kartu
persediaan untuk barang yang dihitung seperti nomer kode, satuan, jumlah unit,
dan lain-lain</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Untuk
barang yang slow moving atau rusak juga harus diberi tanda</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo13; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Setelah
tim persediaan selesai menghitung di lokasi persediaan, bagian koordinasi akan
melakukan tes perhitungan di lokasi tersebut untuk meyakinkan bahwa persediaan
sudah dihitung dan dicatat dengan benar.</span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 92.4pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo9; text-align: justify; text-indent: -17.85pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Inventory Count Sheet</span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 92.4pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo9; text-align: justify; text-indent: -17.85pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">E.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Top Schedule-Persediaan</span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 92.4pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo9; text-align: justify; text-indent: -17.85pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;"><span style="mso-list: Ignore;">F.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Supporting Schedule Barang Dalam
Perjalanan</span></div>
<div style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />
</span></b>
</div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">DAFTAR PERTANYAAN YANG
MUNCUL</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l7 level1 lfo14; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> 1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Ningtiyas
Galuh P.</span></b></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Apa kendala auditor pada saat
pemeriksaan persediaan di gudang ?</span></b></div>
<div class="MsoNormal" style="margin-left: 35.45pt; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Kendala yang dihadapi auditor ketika
melakukan pemeriksaan di gudang adalah karena nilai persediaan umumnya cukup
material atau nilainya besar. Jadi auditor harus mengetahui apa yang harus
dilakukan dalam memeriksa persediaan. Auditor dapat menggunakan acuan atau
panduan dalam mengaudit, yaitu 5 asersi manajemen. Ada keberadaan dan
keterjadian, kelengkapan, hak dan kewajiban, penilain dan alokasi, dan
penyajian. Contohnya Kendalanya:</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 70.9pt; mso-add-space: auto; mso-list: l8 level1 lfo13; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jika salah satu akuntan atau bagian
produksi tidak hadir pada saat pemeriksaan </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 70.9pt; mso-add-space: auto; mso-list: l8 level1 lfo13; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jika barang yang rusak belum dipisahkan
dari gudang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 70.9pt; mso-add-space: auto; mso-list: l8 level1 lfo13; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Dll</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 70.9pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo14; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> 2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Anggia
Septian Jauhari</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jika terdapat kekeliruan pada saat
pemesanan oleh bagian pemesanan seperti mencatat pemesanan barang impor, tetapi
pada kenyataannya memesan barang lokal, apa yang harus dilakukan auditor ?</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Ketika auditor melakukan
pemeriksaan, auditro akan memeriksa bukti-bukti pembelian barang, bukti
tersebut dapat berupa daftar harga barang, faktur pembelian dll. Kemudian
auditor akan melakukan pengecekan barang dan mencocokkan barang dengan dokumen-dokumen
pembelian. Jika terjati kecurangan pada jumlah persediaan, maka auditor dapat
memberika opini tidak wajar.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>Jika terdapat penyelewengan seperti kasus di
atas, auditor dapat meminta bantuan tenaga ahli untuk mengecek jika barang atau
persediaan yang ada tidak sesuai dengan harga yang sebenarnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Jika menemukan selisih atau
penyelewengan, maka harus dilakukan koreksi. Caranya yaitu dapat dengan jurnal
koreksi. Auditor menyampaikan koreksi kepada perusahaan.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Jika koreksi tersebut diterima, maka
persediaan yang tercantum di laporan keuangan akan dikoreksi atau diganti
dengan jumlah yang sebenarnya. Namun, jika perusahaan menolak untuk melakukan
koreksi, maka langkah akhir auditor memberikan opini tidak wajar pada
persediaan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Intinya :</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l14 level1 lfo15; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Auditor dapat meminta tim ahli dalam
pemeriksaan keaslian barang </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l14 level1 lfo15; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Auditor menyarankan perusahaan untuk
memperbaiki pencatatan persediaan yang masuk</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l14 level1 lfo15; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jika perusahaan tidak menerima saran
dari Auditor, Auditor dapat memberikan opini Wajar dengan Pengecualian atau
Tidak Wajar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l7 level1 lfo14; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> 3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Ida
Cahya Diniarti</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Apakah sama perlakuan pemeriksaan
persediaan Bahan Baku, Barang dalam Proses, dan Barang Jadi ?</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Prosedur audit dalam memeriksa
ketiga persediaan tersebut sama. Yang membedakannya hanya pada jenis persediaan
dan kelompok-kelompoknya. Auditor memiliki relasi dengan bagian-bagian
persediaan tersebut. Misalnya, auditor memiliki hubungan dengan bagian pada
persediaan barang dalam proses, sehingga ketika audior hendak melakukan
pemeriksaan, auditor dapat meminta dokumen-dokumen pda bagian persediaan dalam
proses.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo14; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> 4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Riva
Yuni Lestari</span></b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Apa yang perlu di cocokkan dalam
prosedur permintaan Final Inventory List (Inventory Compilation) ?</span></b></div>
<div class="MsoNormalCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Adapun
prosedur audit persediaan :</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Prosedur
pemeriksaan : </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Lakukan observasi atas stock opname
(perhitungan phisik) yang dilakukan perusahaan (klien)</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Minta Final Inventory List
(Inventory Compilation) dan lakukan prosedur pemeriksaan berikut ini :</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Symbol;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Check mathematical accuracy
(penjumlahan dan perkalian). </span><span style="font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">ƒ</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Symbol;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Cocokkan “quantity per book” dengan
stock card.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Symbol;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Cocokkan “quantity per count” dengan
“count sheet” kita (auditor). </span><span style="font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">ƒ</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Symbol;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Cocokkan “total value” dengan buku
besar persediaan. </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kirimkan konfirmasi untuk persediaan
consignment out.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Periksa unit price dari bahan baku,
barang dalam proses, barang jadi dan bahan pembantu. </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">5.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Lakukan rekonsiliasi </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">6.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Periksa cukup tidaknya allowance for
slow moving (barang-barang yang bergerak lambat), barang-barang yang rusak dan
barang-barang yang ketinggalan mode. </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">7.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Periksa kejadian sesudah tanggal
neraca. </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">8.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Periksa<span style="mso-spacerun: yes;"> </span>cut-off penjualan dan cut-off pembelian. </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">9.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Periksa jawaban konfirmasi dari
bank, loan agreement (perjanjian kredit), notulen rapat. </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">10.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Periksa
apakah ada sales atau purchase commitment per tanggal neraca. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -17.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">11.Seandainya
ada barang dalam perjalanan (goods transit), lakukan prosedur berikut ini : </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: list 42.55pt; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;">•</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Arial;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Minta rincian goods in transit per
tanggal neraca. </span><span style="font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">ƒ</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: list 42.55pt; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;">•</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Arial;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Periksa mathematical accuracy. </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: list 42.55pt; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: Arial;">•</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Arial;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Periksa subsequent clearance.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -17.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">12.Buat
kesimpulan dari hasil pemeriksaan persediaan dan buat usulan adjustment jika
diperlukan. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 2.0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -17.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">13.Periksa
apakah penyajian persediaan di laporan keuangan sudah sesuai dengan prinsip
akuntansi yang berlaku umum di Indonesia.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 70.9pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l7 level1 lfo14; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> 5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Hanni
Masita Suri</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Bagaimana bentuk pengamatan
persediaan fisik ?</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pengamatan
fisik dilakukan pada saat perhitungan fisik persediaan, pada saat perhitungan
fisik persediaan secara otomatis Auditor juga mengamati apakah persediaan yang
ada sudah sesuai dengan pesanan persediaan.</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l7 level1 lfo14; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> 6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Lisa
Marlia Abidano</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Bagaimana
tahap-tahap supervisi audit, bagaimana jika dokumen yang digunakan auditor
gunakan tidak sesuai dengan keadaan sebenarnya atau persediaan di gudang ? Dan </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Apakah ada contoh lain tentang
kesalahan dokumen pemeriksaan selain contoh kasus dalam makalah ?</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></b></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Dalam melakukan supervisi audit,
auditor dapat menggunakan kertas kerja. Kertas kerja adalah catatan-catatan yang
diselenggarakan auditor mengenai audit yang ditempuhnya, pengujian </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">yang</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"> dilakukannya, informasi yang
diperolehnya, dan kesimpulan yang dibuatnya sehubungan dengan auditnya.</span></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Kertas kerja yang digunakan dalam
pemeriksaan persediaan adalah sebagai berikut : </span></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">A.
Internal Control Questionnaires (ICQ) Persediaan </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">B. Test
Transaksi Persediaan </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">C. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Physical<span style="mso-bidi-font-weight: bold;"> Inventory Instruction </span></span></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">D.
Inventory Count Sheet </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">E. Top
Schedule - Persediaan </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">F.
Supporting Schedule Barang Dalam Perjalanan </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Jika dokumen yang digunakan auditor tedapat
kesalahan, maka dapat dilakukan koreksi atau perhitungan ulang. Namun, auditor
ketika melakukan pemeriksaan akan hati-hati dan teliti, dan kemungkinan jika
terjadi kesalahan dalam dokumen yang dicatat oleh auditor, julmlah tersebut
tidak material atau dianggap penting.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Contoh
lainnya adalah ketika bagian penjualan mencatat hasil barang jadi yang terjual
tidak sesuai dengan kenyataannya. Hal ini terkadang disebabkan karena bagian
penjualan sudah ditetapkan target yang harus dicapai atau agar bagian
mendapatkan bonus dari jumlah penjualan yang banyak. Maka, pencatatan yang ada
merupakan kesalahan yang menghambat pemeriksaan persediaan oleh Auditor.<a href="https://www.blogger.com/null" name="_GoBack"></a></span></div>
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</div>
Jauhari.acchttp://www.blogger.com/profile/02243227351771501545noreply@blogger.com2tag:blogger.com,1999:blog-7702541940843641715.post-13524839228027428782015-10-11T19:14:00.000+08:002015-10-11T19:15:25.027+08:00Audit Atas Siklus Penjualan Kredit dan Penagihan Piutang<div dir="ltr" style="text-align: left;" trbidi="on">
<div class="separator" style="clear: both; text-align: justify;">
Assalamualaikum Wr Wb, pada kesempatan kali ini kita akan belajar tentang Bagaimana Audit atas siklus penjualan kredit dan Penagihan piutang.</div>
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<br /></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhWINdwdUwlt1BYyeETvx46bAxhlOQpbH6a3HwgSiJBUl40RnpAQpCC5woBNwvUl24CJ5hiIBLzNo5IMYD7WZBmSsxgErBOQk11PvxjeorS9potZMccIuYNUXmR9MmVy-o_MSfYBlXKWNQ/s1600/18a5b788e7ae0fa8dfa3edbf85059980.400x333.jpeg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="266" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhWINdwdUwlt1BYyeETvx46bAxhlOQpbH6a3HwgSiJBUl40RnpAQpCC5woBNwvUl24CJ5hiIBLzNo5IMYD7WZBmSsxgErBOQk11PvxjeorS9potZMccIuYNUXmR9MmVy-o_MSfYBlXKWNQ/s320/18a5b788e7ae0fa8dfa3edbf85059980.400x333.jpeg" width="320" /></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Informasi penting mengenai sikus
penjualan dan penagihan piutang usaha yaitu masalah pengendalian internal dan
prosedur audit untuk pengujian ketaatan dan kewajaran. Yang nantinya kedua hal tersebut
bisa digunakan untuk menyelesaikan masalah.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="text-align: justify; text-indent: 1cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";"><br /></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tujuan Pemerikasaan Audit
piutang sebagai berikut :<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><br /></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 22.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><br /></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 40.5pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.</span><span style="font-size: xx-small;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Untuk mengetahui apakah terdapat
pengendalian internal (Internal Control) yang baik atas pitang dan transaksi
penjualan, piutang dan penerimaan kas<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 40.5pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.</span><span style="font-size: xx-small;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Untuk memeriksa validity (keabsahan)
dan Authenticity (keontetikan) daripada piutang<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 40.5pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.</span><span style="font-size: xx-small;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Untuk memeriksa collectibility
(Kemungkinan tertagihnya) piutang dan cukup tidaknya perkiraan allowance for
bad debts (penyisihan piutang tak tertagih.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 40.5pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Untuk mengetahui apakah ada
kewajiban bersyarat (contingente lebility) yang timbul karena pendiskontoan
wesel tagih (notes recivable).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 40.5pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Untuk memeriksa apakah penyajian
piutang di neraca sesuai dengan standar akuntansi yag berlaku umum di indonesia
atau standar akuntansi keuangan atau SAK ETAP.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 40.5pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tujuan Audit Penjulan Untuk Meyakinkan Bahwa :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 42.55pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Hasil Penjulan yang tercatat
merupakan milik perusahaan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Semua hasil penjualan tetah dicatat
dengan akurat, lengkap, dan tepat dalam pisah batas (accuracy, completeness and
cut off)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Hasil penjulan telah di
klasifikasikan dengan akun yang tepat dan pendapatan diluar usaha dicantumkan
secara terpisah sebagai pendapatan lain-lain pada laporan laba rugi
(clasification).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 42.55pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Metode pengakuan penjulan harus
sesuai dengan sifat kegiatan perusahaan tersebut dengan prinsip akuntansi yang
tepat (accuracy).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 42.55pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Hal hal yang perlu diungkapkan harus
di jelaskan dalam laporan keuangan disertai dengan catatan yang memadai
(Presentation and disclosure).<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Keseluruhan dari audit siklus penjualan dan penagihan adalah
mengevaluasi apakah saldo akun yang dipengaruhi oleh siklus tersebut telah
disajikan secara wajar sesuai dengan prinsip – prinsip akuntansi yang diterima
umum.<o:p></o:p></span></div>
<div class="MsoListParagraph" style="margin-left: 35.7pt; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">A.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">AKUN DAN KELAS TRANSAKSI DALAM
SIKLUS PENJUALAN SERTA
PENAGIHAN
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 22.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tujuan Pemerikasaan Audit
piutang sebagai berikut :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 40.5pt; text-align: justify; text-indent: -18pt;">
</div>
<ol style="text-align: left;">
<li><span style="font-size: 7pt; font-stretch: normal; text-indent: -18pt;"> </span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%; text-indent: -18pt;">Untuk mengetahui apakah terdapat
pengendalian internal (Internal Control) yang baik atas pitang dan transaksi
penjualan, piutang dan penerimaan kas</span></li>
<li><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%; text-indent: -18pt;">Untuk memeriksa validity (keabsahan)
dan Authenticity (keontetikan) daripada piutang</span></li>
<li><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%; text-align: justify; text-indent: -18pt;">Untuk memeriksa collectibility
(Kemungkinan tertagihnya) piutang dan cukup tidaknya perkiraan allowance for
bad debts (penyisihan piutang tak tertagih.</span></li>
<li><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%; text-align: justify; text-indent: -18pt;">Untuk mengetahui apakah ada
kewajiban bersyarat (contingente lebility) yang timbul karena pendiskontoan
wesel tagih (notes recivable).</span></li>
<li><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%; text-align: justify; text-indent: -18pt;">Untuk memeriksa apakah penyajian
piutang di neraca sesuai dengan standar akuntansi yag berlaku umum di indonesia
atau standar akuntansi keuangan atau SAK ETAP.</span></li>
</ol>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tujuan Audit Penjulan Untuk Meyakinkan Bahwa :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 42.55pt; text-align: justify; text-indent: -18pt;">
</div>
<ol style="text-align: left;">
<li><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%; text-indent: -18pt;">Hasil Penjulan yang tercatat
merupakan milik perusahaan</span></li>
<li><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%; text-align: justify; text-indent: -18pt;">Semua hasil penjualan tetah dicatat
dengan akurat, lengkap, dan tepat dalam pisah batas (accuracy, completeness and
cut off)</span></li>
<li><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%; text-align: justify; text-indent: -18pt;">Hasil penjulan telah di
klasifikasikan dengan akun yang tepat dan pendapatan diluar usaha dicantumkan
secara terpisah sebagai pendapatan lain-lain pada laporan laba rugi
(clasification).</span></li>
<li><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%; text-align: justify; text-indent: -18pt;">Metode pengakuan penjulan harus
sesuai dengan sifat kegiatan perusahaan tersebut dengan prinsip akuntansi yang
tepat (accuracy).</span></li>
<li><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%; text-align: justify; text-indent: -18pt;">Hal hal yang perlu diungkapkan harus
di jelaskan dalam laporan keuangan disertai dengan catatan yang memadai
(Presentation and disclosure).</span></li>
</ol>
<br />
<div class="MsoNormal" style="text-align: justify; text-indent: 22.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Keseluruhan dari audit siklus
penjualan dan penagihan adalah mengevaluasi apakah saldo akun yang dipengaruhi
oleh siklus tersebut telah disajikan secara wajar sesuai dengan prinsip –
prinsip akuntansi yang diterima umum.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 200%; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"> B.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">FUNGSI
BISNIS DALAM SIKLUS DAN DOKUMEN SERTA CATATAN TERKAIT </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 200%; text-align: justify; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">Siklus Penjualan dan Penagihan melibatkan keputusan serta
proses yang diperlukan untuk mengalihkan kepemilikan barang dan jasa kepada
pelanggan setelah keduanya tersedia untuk dijual. Hal ini diawali dengan
permintaan oleh seorang pelanggan dan diakhiri dengan konversi bahan atau jasa
menjadi piutang usaha yang akhirnya menjadi kas. <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kelas Transaksi, Akun, Fungsi Bisnis, dan Dokumen serta
Catatan terkait untuk Siklus Penjualan dan Penagihan.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; text-align: justify; width: 100%px;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.68%;" valign="top" width="21%">
<div class="MsoNormal" style="text-align: center;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kelas Transaksi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 20.9%;" valign="top" width="20%">
<div class="MsoNormal" style="text-align: center;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akun </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 24.56%;" valign="top" width="24%">
<div class="MsoNormal" style="text-align: center;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Fungsi Bisnis</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 32.88%;" valign="top" width="32%">
<div class="MsoNormal" style="text-align: center;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dokumen Dan Catatan </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.68%;" valign="top" width="21%">
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Penjualan<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 20.9%;" valign="top" width="20%">
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Penjualan piutang usaha<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 24.56%;" valign="top" width="24%">
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pemroses pesanan pelanggan<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pemberian kredit <o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pengiriman barang<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Penagihan pelanggan dan pencatatan penjualan <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 32.88%;" valign="top" width="32%">
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pesanan pelanggan <o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pesanan penjualan<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pesanan pelanggan atau pesanan penjualan <o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dokumen pengiriman <o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Faktur penjualan <o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">File transaksi penjualan <o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Jurnal penjualan atau listing<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">File induk piutang usaha<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Neraca saldo piutang usaha<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Laporan bulanan <o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.68%;" valign="top" width="21%">
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Penerimaan Kas<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 20.9%;" valign="top" width="20%">
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kas di bank ( debet dari penerimaan kas ) piutang usaha <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 24.56%;" valign="top" width="24%">
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pemroses dan pencatatan penerimaan kas <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 32.88%;" valign="top" width="32%">
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Remittance advice<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Prelisting penerimaan kas<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">File transaksi penerimaan kas <o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Jurnal penerimaan kas atau listing <o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 35.5pt; mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; height: 35.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.68%;" valign="top" width="21%">
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Retur Dan Pengurangan Penjualan <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 35.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 20.9%;" valign="top" width="20%">
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Retur dan pengurangan penjualan <o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pitang usaha <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 35.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 24.56%;" valign="top" width="24%">
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pemroses dan pencatatan retur dan pengurangan penjualan<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 35.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 32.88%;" valign="top" width="32%">
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Memo kredit<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Jurnal retur dan pengurangan penjualan<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.68%;" valign="top" width="21%">
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Penghapusan Piutang tak Tertagih <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 20.9%;" valign="top" width="20%">
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Piutang Usaha<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Penyisihan untuk piutang tak tertagih<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 24.56%;" valign="top" width="24%">
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Penghapusan piutang usaha tak tertagih<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 32.88%;" valign="top" width="32%">
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Formulir otorisasi piutang tak tertagih<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Jurnal umum<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 21.68%;" valign="top" width="21%">
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Beban Piutang tak Tertagih <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 20.9%;" valign="top" width="20%">
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Beban piutang tak tertagih <o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Penyisihan untuk piutang tak tertagih<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 24.56%;" valign="top" width="24%">
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Penyediaan piutang tak tertagih<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; padding: 0cm 5.4pt 0cm 5.4pt; width: 32.88%;" valign="top" width="32%">
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Jurnal umum<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify; text-indent: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pada kolom diatas sebelum dapat
menilai resiko pengendalian dan merancang pengujian pengendalian serta
pengujian substansif atas transaksi harus memaham fungsi bisnis dan dokumen
serta catatan suatu perusahaan. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
Pemroses pesanan pelanggan <o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -14.4pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">o
Pesanan pelanggan yaitu permintaan barang dagang yang diajukan oleh pelanggan. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -14.4pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">o
Pesanan penjualan yaitu dokumen untuk mengkomunikasikan deskripsi, kuantitas,
dan informasi terkait mengenai barang yang dipesan oleh pelanggan. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
Pemberian kredit <o:p></o:p></span></div>
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Dokumen pengiriman dibuat untuk mengawali pengiriman barang, yang menunjukkan
deskripsi barang dagang , kuantitas yang dikirimkan, dan data yang relevan
lainnya. <o:p></o:p></span></div>
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Bill of lading yaitu kontrak tertulis mengenai penerimaan dan pegiriman barang
antara pembawa dan penjual. Bill of lading dikirimkan secara elektronik ketika
barang telah dikirimkan , dan secara otomatis akan membuat faktur penjualan
yang terkait serta ayat jurnal dalam jurnal penjualan. <o:p></o:p></span></div>
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Penagihan pelanggan dan pencatatan penjualan <o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Aspek paling penting dari penagihan
yaitu : <o:p></o:p></span></div>
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Semua pengiriman telah ditagih ( kelengkapan = completeness )<o:p></o:p></span></div>
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Tidak ada pengiriman yang ditagih lebih dari satu kali ( keterjadian =
occurrence )<o:p></o:p></span></div>
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Setiap pengiriman ditagih dalam jumlah yang tepat ( keakuratan = accuracy ) <o:p></o:p></span></div>
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Faktur penjualan yaitu dokumen yang menunjukkan deskripsi dan kuantitas barang
yang dijual, harga, ongkos angkut, asuransi, syarat, dan relevan lainnya. <o:p></o:p></span></div>
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File transaksi penjualan yaitu file yang dihasilkan computer yang mencantumkan
semua transaksi penjualan yang diproses oleh system akuntansi selama suatu
periode, seperti sehari, seminggu, atau sebulan. <o:p></o:p></span></div>
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Jurnal penjualan atau listing yaitu laporan yang dibuat dari file transaksi
penjualan yang cantumkan biasanya mencantumkan nama pelanggan, tanggal, jumlah
dan klasifikasi bagi setiap transaksi seperti divisi atau lini produk. <o:p></o:p></span></div>
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File induk piutang usaha yaitu file computer yang digunakan untuk mencatat
penjualan individual , penerimaan kas , serta retur dan penguragan penjualan
bagi setiap pelanggandan untuk mempertahankan saldo akun pelanggan. <o:p></o:p></span></div>
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Laporan bulanan yaitu dokumen yang dikirimkan melalui surat atau secara
elektronik kepada setiap pelanggan yang menunjukkan saldo awal piutang
usahanya.<o:p></o:p></span></div>
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Pemroses dan pencatatan penerimaan kas <o:p></o:p></span></div>
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Remmitance advice yaitu dokumen yang dikirimkan kepada pelanggan dan biasanya
dikembalikan kepada penjual beserta pembayaran kas<o:p></o:p></span></div>
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Prelisting penerimaan yaitu daftar yang disusun ketika kas diterima oleh
seseorang yang tidak memiliki tanggung jawab untuk mencatat penjualan, piutang
usaha, kas dan yang tidak memiliki akses ke catatan akuntansi. <o:p></o:p></span></div>
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Memo kredit yaitu dokumen yang mengindikasikan pengurangan dari jumlah
pelanggan akibat retur barang atau pengurangan harga. <o:p></o:p></span></div>
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Jurnal retur dan pengurangan penjualan yaitu jurnal yang digunakan untuk
mencatat retur dan pengurangan penjualan. <o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
Penghapusan piutang usaha tak tertagih <o:p></o:p></span></div>
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Formulir otorisasi piutang tak tertagih yaitu dokumen yang digunakan dalam
lingkungan internal untuk menunjukkan otoritas menghapus suatu piutang usaha
sebagai tak tertagih. <o:p></o:p></span></div>
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<br /></div>
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<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";"> C.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">PROSEDUR AUDIT PIUTANG USAHA DAN PENJUALAN<o:p></o:p></span></b></div>
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<br /></div>
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Menurut Sukrisno Agoes (2004:125) Prosedur audit ialah “langkah-langkah yang
harus dijalankan auditor dalam melaksanakan pemeriksaaannya dan sangat
diperlukan oleh asisten agar tidak melakukan penyimpangan dan dapat bekerja
secara efisien dan efektif.” Prosedur audit dilalukan dalam rangka mendapatkan
bahan-bahan bukti <i>(audit evidence)</i> yang cukup untuk mendukung pendapat
auditor atas kewajaran laporan keuangan. <o:p></o:p></span></div>
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Sukrisno Agoes (2004:176) menyarankan prosedur audit piutang usaha dan penjulan
sebagai berikut:<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.
Pelajari dan evaluasi <i>internal control</i> atas piutang dan transaksi
penjualan, piutang dan penerimaan.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.
Buat <i>Top Schedule</i> dan <i>Supporting Schedule</i> piutang pertanggal
neraca.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.
Minta <i>aging shedule</i> dari piutang usaha pertanggal neraca yang antara
lain menunjukkan nama pelanggan <i>(customer)</i>, saldo piutang, umur piutang
dan kalau bisa <i>subsequent collections</i>-nya. Selain itu perlu juga diminta
rincian piutang pegawai, wesel tagih, uang muka dan lain-lain, pertanggal
neraca.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.
Periksa <i>mathematical accuracy</i>-nya dan <i>check individual balance</i> ke
<i>subledger</i> lalu totalnya ke <i>general ledger</i>.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">5.
<i>Test check</i> umur piutang dari beberapa <i>customer</i> ke <i>subledger</i>
piutang dan <i>sales invoice</i>.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">6.
Kirimkan konfirmasi piutang:<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1) Tentukan
dan tuliskan dasar pemilihan pelanggan yang akan dikirim surat konfirmasi.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-align: justify; text-indent: -13.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2) Tentukan
apakah akan digunakan konfirmasi positif atau konfirmasi negatif.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3) Cantumkan
nomor konfirmasi baik di <i>schedule</i> piutang maupun di surat
konfirmasi.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4) Jawaban
konfirmasi yang berbeda harus diberitahukan kepada klien untuk dicari
perbedaannya.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">5)
Buat ikhtisar <i>(summary)</i> dari hasil konfirmasi<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">7.
Periksa <i>subsequent collections</i> dengan memeriksa buku kas dan bukti
penerimaan kas untuk periode sesudah tanggal neraca sampai mendekati tanggal
penyelesaian pemeriksaan lapangan <i>(audit field work)</i>. Perhatikan bahwa
yang dicatat sebagai <i>subsequent collections</i> hanyalah yang berhubungan
dengan penjualan dari periode yang sedang diperiksa.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">8.
Periksa apakah ada wesel tagih <i>(notes receivable)</i> yang didiskontokan untuk
mengetahui kemungkinan adanya <i>contingent liability</i>.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">9.
Periksa dasar penentuan allowance for bad debts dan periksa apakah jumlah yang
disediakan oleh klien sudah cukup, dalam arti tidak terlalu besar dan terlalu
kecil.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">10.
<i>Test sales cut-of</i> dengan jalan memeriksa <i>sales invoice</i>, <i>credit
note</i> dan lain-lain, lebih kurang 2 (dua) minggu sebelum dan sesudah tanggal
neraca. Periksa apakah barang-barang yang dijual melalui <i>invoice</i> sebelum
tanggal neraca, sudah dikirim per tanggal neraca. Kalau belum cari tahu
alasannya. Periksa apakah ada faktur penjualan dari tahun yang diperiksa, yang
dibatalkan dalam periode berikutnya.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">11.
Periksa notulen rapat, surat-surat perjanjian, jawaban konfirmasi bank, dan <i>correspondence
file</i> untuk mengetahi apakah ada piutang yang dijadikan sebagai jaminan. <o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">12.
Periksa apakah penyajian piutang di neraca dilakukan sesuai dengan prinsip
akuntansi yang berlaku umum di Indonesia/SAK<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">13. Tarik
kesimpulan mengenai kewajaran saldo piutang yang diperiksa.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><br /></span></div>
<div class="MsoListParagraphCxSpFirst" style="text-align: center;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">DAFTAR PERTANYAAN YANG MUNCUL.<o:p></o:p></span></b></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -36pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> 1.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Ida Cahya Diniarti<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagaimana prosedur audit untuk
menghapus piutang tak tertagih dan estimasi piutang tak tertagih ?<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -36pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> 2.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Huraisah<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagaimana asersi manajemen terhadap
penjualan kredit?<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -36pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> 3.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">I Gede Oka Wirawan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Buat ilustrasi transaksi dari
dokumen serta catatan terkait?<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -36pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> 4.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Heppi Fitriyan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Ada atau tidak dampak jika cadangan
kerugian piutang terlalu besar atau kecil dan bagaimana cara menentukan
cadangan kerugian piutang yang tepat? <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -36pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> 5.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;"> </span></span></b><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Ika Putri Fitri Ajiani<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dari prosedur yang nomer 5, apa
guna kita harus mengecek umur piutang? Apa tanda kesalahan saat ngecek piutang
?<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jawab :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><b>Ida Cahya Diniarti </b><o:p></o:p></span></div>
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<b style="font-family: 'Times New Roman', serif; font-size: 16px; line-height: 24px; text-indent: -28.4px;"></b></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiVDdpCpVNWPBIhhNPcg-RdHBfon_9KQFDd5G_dUmnsToP1cVE7fOf00lJUsXIYoGfmmpsfVZlWK-v1gPvIpWO-OWf_YI0OjGMpIxLVljnW38rT6fXDoFwdheA_Mk8MoyxnB44lyFgV8tc/s1600/11902315_935788329814976_1847964916551307107_n.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="200" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiVDdpCpVNWPBIhhNPcg-RdHBfon_9KQFDd5G_dUmnsToP1cVE7fOf00lJUsXIYoGfmmpsfVZlWK-v1gPvIpWO-OWf_YI0OjGMpIxLVljnW38rT6fXDoFwdheA_Mk8MoyxnB44lyFgV8tc/s200/11902315_935788329814976_1847964916551307107_n.jpg" width="200" /></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kemungkinan ada personil klien, untuk
mencegah kecurangan ini. Biasanya auditor menguji persetujuan piutang untuk
akun sampel untuk mengidentifikasinya. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Estimasi
dari piutang tak tertagih bergantung pada saldo akhir piutang. Kalau diaudit
pasti akan bingung, tapi tetap ingat terhadap 5 asersi manajemen, karena asersi
tersebut yang akan meluruskan. Menilai keberadaan dan kejadian piutang, liat
faktur atau lihat bukti transaksi untuk menilai kebenaran.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Contohnya
: bagian penjualan membuat bukti fiktif, secara bukti oke tapi secara apiutang
dia tidak terjadi\. Oleh karena itu lakukan konfirmasi terhadap pelanggan.
Konfirmasi terdiri dari: <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Konfirmasi
Langsung<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 2cm; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Konfirmasi
Tidak Langsung <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: -36pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> 2.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><b>Huraisah</b><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5 asersi itu terdiri dari :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;">-<span style="font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kejadian <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;">-<span style="font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Keberadaan<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;">-<span style="font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kelengkapan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;">-<span style="font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Hak dan kewajiban<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;">-<span style="font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penyajian dan pengungkapan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -1cm;">
<!--[if !supportLists]--><span style="font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"> -<span style="font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kejadian <o:p></o:p></span></div>
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<a href="https://scontent-hkg3-1.xx.fbcdn.net/hphotos-xfa1/v/t1.0-9/11751451_717156428388294_2175899387731415882_n.jpg?oh=89125905f6a32da730ac3940378c1528&oe=56D1CF1F" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="320" src="https://scontent-hkg3-1.xx.fbcdn.net/hphotos-xfa1/v/t1.0-9/11751451_717156428388294_2175899387731415882_n.jpg?oh=89125905f6a32da730ac3940378c1528&oe=56D1CF1F" style="text-align: left;" width="179" /></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kejadian
itu seperti kita mengaudit penjualan dan dilihat dari transaksi, kuitansi dan
apakah benar dari transaksi tersebut terjadi sebuah kejadian<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -1cm;">
<!--[if !supportLists]--><span style="font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;">-<span style="font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Keberadaan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Di
dalam keberadaan dimana bisa juga penjualan ini mempengaruhi persamaan dan
menambah kas dan nantinya akan menjadi satu dan berkaitan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -1cm;">
<!--[if !supportLists]--><span style="font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;">-<span style="font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kelengkapan <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kelengkapan
itu dilihat dari transaksi kejadian apakah sudah lengkap atau belum, dan apakah
transaksi dan kuitansi tersebut sudah benar adanya atau perusahaan tidak
membuat transaksi fiktif.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify; text-indent: -1cm;">
<!--[if !supportLists]--><span style="font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;">-<span style="font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Hak dan kewajiban<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Setelah
menerima kas, antara harta dari penjualan itu harus dibedakan dan dipisah dalam
laporan keuangannya. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 1cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Hak
itu bisa dikatakan juga sebagai aset yang merupakan hak entitas sedangkan
kewajiban bisa dikatakan dengan hutang. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><span style="font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;">-<span style="font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penyajian dan Pengungkapan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sebaik-baiknya
penyajian dan pengungkapan itu baiknya dicatat di dalam catatan atas laporan
keuangan. Seperti catatan untuk laporan perusahaan siapa saja yang telah
menjadi konsumen perusahaan. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><b>I Gede Oka Wirawan </b><o:p></o:p></span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjSsZ9nrRolB0mzh2l9yNo0AmNYZB14KXVI1spNI6tGrXjkYvPWYEhcLCelP8-lAyz3V34ay9MDG9YqWgRBsBr_rIxFjyAIXg0_htJmWaqk-EeTUJbWcO7zJvfQsQpgeSYekSMm5S7MbaQ/s1600/1526453_552912391464835_628370948_n.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjSsZ9nrRolB0mzh2l9yNo0AmNYZB14KXVI1spNI6tGrXjkYvPWYEhcLCelP8-lAyz3V34ay9MDG9YqWgRBsBr_rIxFjyAIXg0_htJmWaqk-EeTUJbWcO7zJvfQsQpgeSYekSMm5S7MbaQ/s320/1526453_552912391464835_628370948_n.jpg" width="198" /></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagaimana
transaksi untuk transaksi piutang tak tertagih ?<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Ketika
terjadi piutang kepada konsumen :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Piutang
xxx<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> Penjualan xxx<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Ketika
terjadi pelunasan piutang :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kas
xxx<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> Piutang xxx<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Ketika
terjadi piutang tak tertagih :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Piutang
tak tertagih xxx<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> Cadangan kerugian piutang tak tertagih xxx<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Ketika
terjadi pelunasan piutang :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Cadangan
kerugian piutang tak tertagih xxx<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> Piutang tak tertaagih xxx<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><b>Heppi Fitriyan</b></span></div>
<div class="separator" style="clear: both; text-align: justify;">
<b></b></div>
<o:p></o:p><br />
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg298SRBSDZrVCB2ctv2mDQOuERZ06D7MsQ6sXQcyt9R_xv0jBLrK_QwYigs6-VGE3UAsJzhHxizd8F5VKPWJ7T3Vyd8eeLQCAudsBj7fMT1zOuaAZ9UaRFa869mVM33AJbm3vINTZAjVY/s1600/1555587_1397176450533539_1124075168_n.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="200" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg298SRBSDZrVCB2ctv2mDQOuERZ06D7MsQ6sXQcyt9R_xv0jBLrK_QwYigs6-VGE3UAsJzhHxizd8F5VKPWJ7T3Vyd8eeLQCAudsBj7fMT1zOuaAZ9UaRFa869mVM33AJbm3vINTZAjVY/s200/1555587_1397176450533539_1124075168_n.jpg" width="150" /></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dari
poin 9 itu , karena jika alluence lebih kecil maka laba perusahaan kecil karena
untuk membayar piutang tak tertagih. Karena jika lebih besar nanti akan
mengurangi laba, selain mempengaruhi jumlah laba yang sebenarnya terjadi tidak
tertagih nanti tidak sesuai. Cara menentukan cadangan kerugian piutang yang
tepat itu bisa dilihat dari historical dari sebuah perusahaan, apabila misalkan
perusahaan tahun lalu mencadangkan cadangan kerugian piutang sebesar Rp
5.000.000 maka untuk tahun ini perusahaan bisa mencadangkan Rp 5.500.000 atau
Rp 6.000.000.</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Lihat
juga dari tahun-tahun sebelumnya , dan bisa diasumsikan tepat dan cukup itu
bisa kita asumsikan cukup / tidak.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><b>Ika Putri Fitri Ajiani </b><o:p></o:p></span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjwhXpZlxRJqwR8jjdd0p_u2rIN0fPsXFWMMisneOrav5boKsLDEPlP4PZE14q9w-otSHJBx-0H7ipewywxjx79-aTaoO0SbW4xaJNRRWlFB5paYkGmGTKpTEH8XlflLNi9xEsXzQd2DJA/s1600/1797503_831482903532946_1404026620481659647_n.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="200" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjwhXpZlxRJqwR8jjdd0p_u2rIN0fPsXFWMMisneOrav5boKsLDEPlP4PZE14q9w-otSHJBx-0H7ipewywxjx79-aTaoO0SbW4xaJNRRWlFB5paYkGmGTKpTEH8XlflLNi9xEsXzQd2DJA/s200/1797503_831482903532946_1404026620481659647_n.jpg" width="200" /></a><b style="font-family: 'Times New Roman', serif; font-size: 16px; line-height: 24px; text-indent: -28.4px;"></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengertian
umur piutang sendiri adalah suatu bentuk laporan guna mengetahui posisi piutang
dengan melakukan pengelompokan piutang pada periode tertentu, dengan
pengelompokan seperti itu manajemen perusahaan dapat mengetahui posisi
piutang sehingga dapat mengambil kebijakan keuangan yang tepat. </span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Maksud
dari pergeseran piutang adalah semakin tua umur piutang jatuh temponya tidak
berubah waktu , sehingga kalau 2 bulan jatuh temponya tetap 2 bulan.</span></div>
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Jauhari.acchttp://www.blogger.com/profile/02243227351771501545noreply@blogger.com2tag:blogger.com,1999:blog-7702541940843641715.post-16822310724516539132015-09-20T08:20:00.003+08:002015-09-20T08:23:43.078+08:00Resume dan Hasil Diskusi Audit II Tentang Pemerikusaan Kas dan Setara Kas<div dir="ltr" style="text-align: left;" trbidi="on">
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pengertian kas dan bank menurut Standar akuntansi
keuangan tahun 1994, yang dimaksud dengan<span style="mso-spacerun: yes;"> </span>kas adalah alat pembayaran yang siap dan bebas dipergunakan untuk
membayar kegiatan umum perusahaan. Sedangan bank ialah sisa rekening giro
perusahaan yang dapat<span style="mso-spacerun: yes;"> </span>dipergunakan
secara bebas untuk membiayai kegiatan umum perusahaan. Pengendalian Intern
terhadap kas dapat dilakukan pada saat penerimaan uang dan pengeluaran uang,
anatar lain : Pada saat penerimaan uang dan saat pengeluaran uang.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tujuan
pengendalian kas dan bank, perusahaan<span style="mso-spacerun: yes;">
</span>pada umumnya melakukan pemisahan dana anatara kas kecil (<i style="mso-bidi-font-style: normal;">Petty cash</i> ) dan kas besar (<i style="mso-bidi-font-style: normal;">Cash on hand</i>). Dalam kkas kecil dikenai
dua sistem, yaitu imprest found system (<i style="mso-bidi-font-style: normal;">sistem
dana tetap</i>) dab Fluctuating fund system (<i style="mso-bidi-font-style: normal;">sistem dana tidak tetap</i>).</span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjsfYk2imBP9I3NhHMYwOaOiBaNtF70GLeVm6iLbyO6Vihhe9fZOm0z7whW-ClBXmMfNs63yvBLzdGW7vi67nSVtEFzV4Rp02fGYs2e6HwPRlGB2PZvWlOjOuYEGerX8LxPt2G-lmf8OE8/s1600/audit.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="210" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjsfYk2imBP9I3NhHMYwOaOiBaNtF70GLeVm6iLbyO6Vihhe9fZOm0z7whW-ClBXmMfNs63yvBLzdGW7vi67nSVtEFzV4Rp02fGYs2e6HwPRlGB2PZvWlOjOuYEGerX8LxPt2G-lmf8OE8/s320/audit.jpg" width="320" /></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tujuan
Audit kas dan bank yaitu untuk memeriksa apakah terdapat internal control yang
cukup baik atas kas dan setara kas serta transaksi penerimaan dan pengeluaran
kas dan bank. Prosesur pemeriksaan kas dan stara kas ayitu pahami dan evaluasi
internalcntrol atas kas dan setara kas serta transaksi penerimaan dan
pengeluaran kas dan bank, buat top schedule kas dan setara kas pertanggal neraca,
lakukan cash count (perhitungan fisik uang kas) pertanggal neraca, bisa juga
sebelum atausesudah tanggal neraca, kirim konvirmasi atau dapatkan pernyataan
saldo dari kasir dalam hal tidak dilakukan cash of name, kirim konfirmasi untuk
seluruh rekening bank yang dimiliki perusahaan.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">DAFTAR
PERTANYAAN KEPADA KELOMPOK 2:</span></div>
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<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">*Penjabaran jawaban berdasar atas
apa yang bisa dipahami oleh penulis dari jawaban kelompok 2 dan Bapak Dosen.</span></i></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> 1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Heppy
Fitriyan</span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg298SRBSDZrVCB2ctv2mDQOuERZ06D7MsQ6sXQcyt9R_xv0jBLrK_QwYigs6-VGE3UAsJzhHxizd8F5VKPWJ7T3Vyd8eeLQCAudsBj7fMT1zOuaAZ9UaRFa869mVM33AJbm3vINTZAjVY/s1600/1555587_1397176450533539_1124075168_n.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="200" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg298SRBSDZrVCB2ctv2mDQOuERZ06D7MsQ6sXQcyt9R_xv0jBLrK_QwYigs6-VGE3UAsJzhHxizd8F5VKPWJ7T3Vyd8eeLQCAudsBj7fMT1zOuaAZ9UaRFa869mVM33AJbm3vINTZAjVY/s200/1555587_1397176450533539_1124075168_n.jpg" width="150" /></a></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dari kasus yang dijabarkan kelompok 2
bagaiman</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">a</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
bentuk top schedule</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"> dalam pemeriksaan kas dan setara kas</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> serta opini apa yang cocok untuk
kasus tersebut (dalam hal ini kasus </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">kecurangan yang
dilakukan oleh kepala BRI unit Tampung raya</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">?</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jawab</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">:</span></div>
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<span style="font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bentuk Top Schedule (bagian dari kertas
kerja yang mengenai angka – angka) dalam pemeriksaan Kas dan Setara Kas terdiri
dari nama akun, kode akun, deskripsi akun, tujuan pemeriksaan, nomor urut,
prosedur, asersi (keberadaan dan keterjadian, kelengkapan, hak dan kewajiban,
penilaian dan alokasi, penyajian dan pengungkapan), tujuan sampling, cara
sampling, tanggal pelaksanaan, pelaksana, dan kertas kerja pendukung.</span></div>
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</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">K</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">asus
tersebut menjelaskan tentang kecurangan kecurangan yang dilakukan oleh kepala
BRI unit Tampung raya, Masril sebesar Rp1,6 miliar. Tommy, dkk dimana bukti
transaksi dan fisik uangnya tidak ada. Namun nilai tersebut tercantum dalam
laporan neraca perusahaan. Hal yang tersebut yang menyebabkan opini auditor
yang cocok dari kasus tersebut adalah wajar dengan pengecualian.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> 2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Ida Cahya </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dini</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">arti</span></div>
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<span style="font-size: 12.0pt; line-height: 150%; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Bagaimana
Auditor menyikapi masalah seandainya didalam sebuah perusahaan, dalam hal ini
seorang bendahara </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">memiliki rangkap jabatan yaitu sebagai pegawai
yang mencatat transaksi dan pegawai yang memegang uang perusahaan ?</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Jawaban : Sebagai auditor apabila ada masalah seperti ini menyarankan
untuk mencari karyawan baru kembali karena memang sistem bendahara yang
merangkap 2 fungsi sangat rawan dalam pengelolaan kas, bisa juga dengan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
mengirim Management letter kepada perusahaan, </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Apabila perusahaan punya banyak karyawan lebih baik
menggunakan 1 karyawan untuk mengambil jabatan tersebut agar tidak mengeluarkan
banyak biaya</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> dan memperkecil kerawanan dalam mengelola kas,
namun jika perusahaan tidak</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">
memiliki banyak karyawan barulah merekrut karyawan baru</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
untuk mengisi salah satu posisi tersebut.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> 3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Ika </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Putri</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"> Fitria .A</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"> T</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">adi dijelaskan bahwa tujua</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">n</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> audit u</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">ntuk memeriksa
apakah terdapat <i>internal control</i> yang cukup baik atas kas dan setara kas
serta transaksi penerimaan dan pengeluaran kas dan bank.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Jika auditor
dapat meyakinkan dirinya bahwa <i>internal control</i> atas kas dan setara kas
serta</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">transaksi
penerimaan dan pengeluaran kas dan bank berjalan efektif, maka luasnya
pemeriksaan dalam melakukan <i>substantive test</i> bisa dipersempit</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">. Nah internal control dan pengujian
substantive nya itu seperti ap</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">a</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">da</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">n
</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">seperti apa
bentuk ICQ nya</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Jawab :</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Internal
Control Quesionary untuk pemeriksaan kas dan setara kas di LCD</span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 5.4pt; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="2" style="border: solid black 1.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 327.85pt;" valign="top" width="437"><div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Client:</span></div>
</td>
<td colspan="3" style="border-left: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 140.65pt;" valign="top" width="188"><div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Y= ya T=
tidak</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">TR=
tidak relevan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 52.3pt;" valign="top" width="70"><div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Y</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 47.9pt;" valign="top" width="64"><div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">T</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 40.45pt;" valign="top" width="54"><div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">TR</span></div>
</td>
</tr>
<tr style="height: 252.85pt; mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid windowtext 1.0pt; height: 252.85pt; padding: 0in 0in 0in 0in; width: 327.85pt;" valign="top" width="437"><div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.
Apakah seluruh pembayaran kecuali untuk pengisian dana kas kecil dilakukan
dengan check?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.
Apakah semua check yang belum digunakan disimpan orang tertentu di tempat
yang aman?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.
Apakah check digunakan menurut nomor urut?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.
Apakah semua check yang dibatalkan melekat pada buku check dan dirusak agar
tidak dapat disalahgunakan?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">5.
Apakah check dilindungi terhadap pemalsuan tulisan?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">6.
Apakah kebijakan perusahaan?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .55in; text-align: justify; text-indent: -.3in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">6.1.
Tidak memungknkan penandatanganan blangko check?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .55in; text-align: justify; text-indent: -.3in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">6.2.
Menghindarkan mengeluarkan check tunai (tanpa atas nama)?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .55in; text-align: justify; text-indent: -.3in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">6.3.
Tidak mengeluarkan check mundur?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">7.
Haruskah semua check:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">8.
Sebutkan batas jumlah yang dapat ditandatangani hanya seorang.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Jumlah :
........................................................ </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Yaitu oleh :
........................................................ </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">9.
Apakah penandatanganan check terpisah dari yang menyimpan uang kas dan
pemegang buku?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">10.
Bila digunakan stempel, apakah disimpan oleh yang berhak menandatangani
check?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">11.
Apakah setiap pembayaran didukung oleh bukti otentik yang telah diperiksa dan
disetujui oleh orang lain dari yang menandatangani check dan diparaf?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">12.
Apakah semua bukti akan distempel “LUNAS” untuk menghindari pembayaran dua
kali?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">13.
Apakah orang yang menyiapkan check terlepas dari:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.5pt; text-align: justify; text-indent: -31.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">13.1.
Orang yang menandatangani check?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.5pt; text-align: justify; text-indent: -31.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">13.1.
Pembayaran uang kas?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">14.
Bila perusahaan menerima check mundur dari langganan, check tersebut tidak
pernah dibayarkan lagi kepada pihak ketiga?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">15.
Apakah rekonsiliasi bank:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">16.
Apakah rekening Koran langsung dikirim oleh bank kepada orang yang membuat
rekonsiliasi?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">17.
Apakah deposit intransit (penyetoran ke bank yang belum tampak di rekening
Koran), out standing check, interbank transfer dierhatikan dengan seksama
pada saat rekonsiliasi?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">18.
Apakah kas kecil itu dana lainnya:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.5pt; text-align: justify; text-indent: -31.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">18.1.
Dibina dengan imperest sistem?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.5pt; text-align: justify; text-indent: -31.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">18.2.
Pengeluaran dibatasi dengan suatu jumlah yang tertentu? Sebutkan : ……………………</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.5pt; text-align: justify; text-indent: -31.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">18.3.
Besarnya dana yang di-review secara periodic?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.5pt; text-align: justify; text-indent: -31.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">18.4.
Diawasi dengan cukup?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">19.
Bila seorang menguasai lebih dari satu kas, apakah dibina dan dibukukan
secara terpisah?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">20.
Apakah bukti pengeluaran kas kecil :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.5pt; text-align: justify; text-indent: -31.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">20.1.
Diperlukan untuk semua pembayaran?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.5pt; text-align: justify; text-indent: -31.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">20.2.
Ditandatangani oleh yang melakukan pembayaran?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.5pt; text-align: justify; text-indent: -31.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">20.3.
Ditandatangani oleh yang meriksa pembayaran?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.5pt; text-align: justify; text-indent: -31.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">20.4.
Ditulis dengan tinta?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.5pt; text-align: justify; text-indent: -31.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">20.5.
Jumlah kecuali dengan angka juga dieja dengan huruf?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.5pt; text-align: justify; text-indent: -31.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">20.6.
Disetujui oleh pejabat yang berwenang?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">21.
Apakah secara berkala dilakukan kas opname secara mendadak?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">22.
Apakah pengisian kembali kas kecil dilakukan:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.5pt; text-align: justify; text-indent: -31.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">22.1.
Dengan check?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.5pt; text-align: justify; text-indent: -31.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">22.2.
Semua dokumen yang mendukung pembayaran dipesiksa?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">23.
Apakah pemberian uang muka harus distjui dengan yang berwenang?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">24.
Tidak terdapt bon gantung yang lama tidaj dipertanggung jawabkan?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">A.
Kelemahan-kelemahan lain yang tidak tercantum pada pernyataan diatas:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">………………………………………………………………..</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">………………………………………………………………..</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">……………………………………………………………….</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">……………………………………………………………….</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">B.
Catatan lain:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">……………………………………………………………….</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">……………………………………………………………….</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">……………………………………………………………….</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">……………………………………………………………….</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">C.
Kesimpulan lain bank (baik, sedang, buruk)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">D.
Revisi kesimpulan penilaian (lampirkan alasannya)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 252.85pt; padding: 0in 0in 0in 0in; width: 52.3pt;" valign="top" width="70"><br /></td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 252.85pt; padding: 0in 0in 0in 0in; width: 47.9pt;" valign="top" width="64"><br /></td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 252.85pt; padding: 0in 0in 0in 0in; width: 40.45pt;" valign="top" width="54"><br /></td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 5.4pt; mso-padding-alt: 0in 0in 0in 0in; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="height: 31.0pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="2" style="border: solid black 1.0pt; height: 31.0pt; padding: 0in 5.4pt 0in 5.4pt; width: 322.45pt;" valign="top" width="430"><div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Client</span></div>
</td>
<td colspan="3" style="border-left: none; border: solid windowtext 1.0pt; height: 31.0pt; padding: 0in 0in 0in 0in; width: 146.05pt;" valign="top" width="195"><div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Y= ya T=
tidak</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">TR=
tidak relevan</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 53.4pt;" valign="top" width="71"><div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Y</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 47.9pt;" valign="top" width="64"><div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">T</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 44.75pt;" valign="top" width="60"><div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">TR</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid windowtext 1.0pt; padding: 0in 0in 0in 0in; width: 322.45pt;" valign="top" width="430"><div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1. Apakah digunakan kuitansi
khusus perusahaan? bila ya, apakah:</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a.
Bernomor urut tercetak?</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b.
Digunakan menurut nomor urut?</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">c.
Bentuk pembayaran dinyatakan dalam bentuk kuitansi?</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">d. Buku
kuitansi teregister?</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">e.
Dicatat secara up to date?</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">f. Buku
kuitansi terkontrol dengan baik?</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">g.
Bagian akuntansi memperhatikan urutan nomor urut?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2. Bila digunakan bon (penjualan)
kontan, apakah:</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a.
Bernomor urut tercetak?</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b.
Digunakan menurut nomor urut?</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">c.
Bentuk pembayaran dinyatakan dalam bentuk kuitansi?</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">d. Buku
kuitansi teregister?</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">e. Dicatat
secara up to date?</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> f. Bagian akuntansi memperhatikan urutan nomor urut?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.
Apakah penagih rekening atau orang yang membuka sampul pengiriman uang
(khusus untuk perusahaan yang menerima pembayaran berupa cek melalui pos)
membuat satu daftar check dan uang tunai yang diterima? Bila ya, apakah:</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> a. Satu copy diberikan kepada bagaian akuntansi?</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> b. Daftar tersebut dicocokan pada bagian akuntansi dengan
kuitansi?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.
Bila tidak menggunakan kuitansi atau bon (penjualan) tunai, apakah perusahaan
menggunakan cash regirter untuk mengadministrasikan penerimaan? Bila ya,
uraikan internal control mulai dari penerimaan sampai penyetoran hasil
penerimaan! (pada kertas terpisah)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">5.
Apakah penjualan tunai atas sisah bahan dan sebagainya, prosedurnya sama
dengan penjualan biasa?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">6.
Apakah hasil penerimaan baik dari penjualan tunai maupun penagihan piutang
disetorkan secara utuh ke bank paling lambat keesokan harinya?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">7.
Apakah penyetoran dilakukan bukan oleh pegawai yang memgang pembukuan?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">8.
Apakah bukti penyetroran dicocokan denagan kuitansi atau bon (penjualan)
tunai oleh bagian akuntansi?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">9.
Apakah total yang tertera pada bukti setoran dicocokan pada transaksi debet
pada buku bank yang bersangkutan?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">10.
Apakah debet memo dari bank diterima langsung oleh pejabat tertentu (yang
bukan kasir) untuk diinvestigasi?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">11.
Apakah tugas kasir terpisah dari pembukuan piutang?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">12.
Apakh tata administrasi diatur sedemikian rupa sehingga kasir atau orang yang
menyetor ke bank tidak mendapat kesempatan untuk mencatat atau merubah angka
pada buku piutang dan daftar perhitungan saldo yang akan dikirim pada
langganan?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">13.
Bila perusahaan membina beberapa dana kas sesuai dengan sumber penggunaanya,
apakah dana kas tersebut dan surat berharga secara pisik tersimpan secara
terpisah dan diadministrasikan masing-masing (tidak tercampur)?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">14.
Cek mundur yang diterima apakah:</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a. Hanya
diberikan kuitansi sementara atas penerimaan cek mundur?</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b.
Diberikan kuitansi asli apabila telah dapat digunakan?</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">c.
Disetorkan di bank pada saat telah jatuh tempo?</span></div>
<div class="MsoNormal" style="line-height: 150%; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">d.
Dibina buku catatan cek mundur? Bila ya, apakah orang tertentu (bukan kasir)
secara berkala mencocokan catatan tersebut dengan kuitansi sementara/asli?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">15.
Apakah pengamanan untuk menjaga uang kas cukup? Sebutkan bagaimana:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">..........................................................................................
</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">..........................................................................................
</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">..........................................................................................
</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">16.
Apakah atas kerugian yang mungkin diderita atas uang yang disimpan atau
diperjalanan diasuransikan dengan cukup? Sebutkan perinciannya: </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">..........................................................................................
</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">..........................................................................................
</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">..........................................................................................
</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">17.
Apakah penerimaan yang sifatnya rutin secara berkala direviw sehingga atas
kekuranganya segera dibuatkan catatan yang segera diinvestigasi?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">18.
Apakah kantor pusat mengontrol penerimaan cabang?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: .25in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">A.
Kelemahan-kelemahan lain yang tidak tercantum pada pernyataan diatas:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">………………………………………………………………..</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">………………………………………………………………..</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">……………………………………………………………….</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">……………………………………………………………….</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">B.
Catatan lain:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">……………………………………………………………….</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">……………………………………………………………….</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">……………………………………………………………….</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">……………………………………………………………….</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">C.
Kesimpulan lain bank (baik, sedang, buruk)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 22.5pt; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">D.
Revisi kesimpulan penilaian (lampirkan alasannya)</span></div>
</td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 53.4pt;" valign="top" width="71"><br /></td>
<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 47.9pt;" valign="top" width="64"><br /></td>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Diisi oleh</span></div>
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<td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; padding: 0in 0in 0in 0in; width: 47.9pt;" valign="top" width="64"><br /></td>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Direview
oleh:</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">Bentuk pengendalian subtantive dalam audit kas</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Salah
satu </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">P</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">engujian
pengendalian bisa dengan dengan ICQ. Pengujian substantif sendiri merupakan
prosedur audit yang dirancang untuk menemukan kesalahan moneter yang secara langsung
mempengaruhi kewajaran penyajian laporan keuangan. Kesalahan moneter yang
terdapat dalam informasi yang disajikan dalam laporan keuangan kemungkinan
terjadinya kesalahan dalam :</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penerapan
prinsip akuntansi berterima umum di indonesia.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tidak
diterapkannya prinsip akuntansi berterima umum di indonesia.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Ketidakkonsistenan
dalam penerapan prinsip akuntansi berterima umum di indonesia.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Ketidaktepatan
pisah batas (cutoff) pencatatan transaksi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perhitungan
(penambahan, pengurangan, pengalian dan pembagian)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pekerjaan
pnyalinan, penggolongan dan pperingkasan informasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0in; mso-add-space: auto; mso-list: l2 level1 lfo3; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">g.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pencatuman
pengungkapan unsur tertentu dalam laporan keuangan</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> 4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Laksmining </span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhVhJ2FPozq3qJcH9Dcn_X0iVbhqjS2pRNUB6NO9fNyuIltbjbaXEeUqyhthpnG33L0R4Bbm6aHt79merVz-N971dCHh-HqKSHaXkdCg9PLkN7lllQ8g7eV49Hhu1a7Hdg5y4AbWqJZOLY/s1600/11737897_1833093533583716_7206350491307152642_n.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="200" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhVhJ2FPozq3qJcH9Dcn_X0iVbhqjS2pRNUB6NO9fNyuIltbjbaXEeUqyhthpnG33L0R4Bbm6aHt79merVz-N971dCHh-HqKSHaXkdCg9PLkN7lllQ8g7eV49Hhu1a7Hdg5y4AbWqJZOLY/s200/11737897_1833093533583716_7206350491307152642_n.jpg" width="200" /></a></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dijelaskan bahwa </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">u</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">ntuk tujuan pengendalian kas dan bank, perusahaan pada umumnya melakukan
pemisahan dana antara kas kecil (<i>petty cash</i>) dan kas besar (<i>cash on
hand</i>).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Dan dalam kas kecil terdapat 2 sistem yaitu </span><i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Imprest fund system</span></i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><span style="mso-spacerun: yes;"> </span>dan </span><i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Fluctuating
fund system</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pertanyaannya
“Apakah itu kas besar dan apakah ada sistemnya juga seperti kas kecil karna yang
di jelaskan hanya kas kecil saja?”</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jawaban : Kas
besar adalah kas yang digunakan untuk pengeluaran peru</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">sa</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">haan yang
jumlahnya besar, diperjelas lagi </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kas besar ad</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">lah kas perusahaan yang ad</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> di bank dala</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">m</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> bentuk giro</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">, dan p</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">engambil</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">annya</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> dengan check.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> 5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Lisa
marlia abidano</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Apa Perbedaan Top schedule dengan berita
acara pemeriksaan?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 35.45pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Jawaban : T</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">idak sama, </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Top schedule itu semacam cheklist
yang </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">terdiri
dari nama akun, kode akun, deskripsi akun, tujuan pemeriksaan, nomor urut, prosedur,
asersi, tujuan sampling, cara sampling, tanggal pelaksanaan, pelaksana, dan
kertas kerja pendukung.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sedangkn berita acara </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">lebih condong kepada perhitungan fisik yang terdiri</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
dari rincian-rincian perhitungan fisik kas perusahaan seperti perhitungan
jumlah uang kertas dan jumlah uang logam yang ada di brangkas sebuah
perusahaan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: .75in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"> 6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Anggia
septian jauhari</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Seandainya dalam suatu perusahaan
bendahara meminjam uang perusahaan tanpa sepengetahuan perusahaan untuk
keperluan pribadinya dianggap sebagai salah satu masalah oleh auditor?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Walaupun suatu waktu uang yang
dipinjam akan dikembalikan apabila ada pemeriksaan oleh audit sehingga jumlah
uang sesuai dengan laporan keuangan yang telah disusun sebelumnya. Jika ia,
bagaimana cara auditor mengatasinya ?</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Jawaban: Itu termasuk masalah juga, Namun apabila uang yg dipinjam
oleh bendahara jumlahnya tergolong kecil bisa dianggap wajar asalkan uang-uang
yang pinjam itu dicatat dalam laporan perusahaan, Untuk mengatasi masalah ini Auditor
bisa mengatasinya dengan cara melakukan pemeriksaan Audit mendadak, agar ketika
akan dilakukan pengauditan, pemeriksaan hasilnya memang apa yang sesungguhnya
di perusahaan.</span></div>
</div>
Jauhari.acchttp://www.blogger.com/profile/02243227351771501545noreply@blogger.com0tag:blogger.com,1999:blog-7702541940843641715.post-53815579587217655192014-07-31T20:48:00.001+08:002014-07-31T20:48:38.737+08:00Renungan Pidato Wisudawan Terbaik, Memukau tetapi Sekaligus “Menakutkan”<div dir="ltr" style="text-align: left;" trbidi="on">
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<br /></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgR5Za892n19aCvpryULyzGvS8JN2bGJH6Ty-9q0hnlR1lV6QdPU5CqDVz69rNa7dmvOcweUx35_CTjmQGGaGjPRa15FTE-7xNaZ9kH9uLu68f_2Pm2eqmHv_X2XsNc90rkNqwAb3mAZ94/s1600/image_gallery.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgR5Za892n19aCvpryULyzGvS8JN2bGJH6Ty-9q0hnlR1lV6QdPU5CqDVz69rNa7dmvOcweUx35_CTjmQGGaGjPRa15FTE-7xNaZ9kH9uLu68f_2Pm2eqmHv_X2XsNc90rkNqwAb3mAZ94/s1600/image_gallery.jpg" height="200" width="200" /></a><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Setiap acara wisuda di kampus UNRAM selalu ada pidato
sambutan dari salah seorang wisudawan. Biasanya yang terpilih memberikan pidato
sambutan adalah pribadi yang unik, tetapi tidak selalu yang mempunyai IPK
terbaik. Sepanjang yang saya pernah ikuti, isi pidatonya kebanyakan tidak
terlalu istimewa, paling-paling isinya kenangan memorabilia selama menimba ilmu
di kampus UN</span></div>
RAM, kehidupan mahasiswa selama kuliah, pesan-pesan, dan ucapan
terima kasih kepada dosen dan teman-teman civitas academica. <o:p></o:p><br />
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Namun, yang saya tulis dalam <i>posting</i>-an ini
bukan pidato wisudawan UNRAM, tetapi wisudawan SMA di Amerika. Beberapa hari
yang lalu saya menerima kiriman surel dari teman di milis dosen yang isinya
cuplikan pidato Erica Goldson (siswi SMA) pada acara wisuda di <i>Coxsackie-Athens
High School</i>, New York, tahun 2010. Erica Goldson adalah wisudawan yang
lulus dengan nilai terbaik pada tahun itu. Isi pidatonya sangat menarik dan
menurut saya sangat memukau. Namun, setelah saya membacanya, ada rasa
keprihatinan yang muncul (nanti saya jelaskan). <o:p></o:p></span></div>
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<i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">“Saya lulus. Seharusnya saya menganggapnya sebagai
sebuah pengalaman yang menyenangkan, terutama karena saya adalah lulusan
terbaik di kelas saya. Namun, setelah direnungkan, saya tidak bisa mengatakan
kalau saya memang lebih pintar dibandingkan dengan teman-teman saya. Yang bisa
saya katakan adalah kalau saya memang adalah yang terbaik dalam melakukan apa
yang diperintahkan kepada saya dan juga dalam hal mengikuti sistem yang ada.</span></i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Di sini saya berdiri, dan seharusnya bangga bahwa saya
telah selesai mengikuti <b>periode indoktrinasi</b> ini. Saya akan pergi musim
dingin ini dan menuju tahap berikut yang diharapkan kepada saya, setelah
mendapatkan sebuah dokumen kertas yang mensertifikasikan bahwa saya telah
sanggup bekerja.<o:p></o:p></span></i></div>
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<i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tetapi saya adalah seorang manusia, seorang pemikir,
pencari pengalaman hidup – bukan pekerja. Pekerja adalah orang yang terjebak
dalam pengulangan, seorang budak di dalam sistem yang mengurung dirinya.
Sekarang, saya telah berhasil menunjukkan kalau saya adalah budak terpintar.
Saya melakukan apa yang disuruh kepadaku secara ekstrim baik. Di saat orang
lain duduk melamun di kelas dan kemudian menjadi seniman yang hebat, saya duduk
di dalam kelas rajin membuat catatan dan menjadi pengikut ujian yang terhebat.<o:p></o:p></span></i></div>
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<span lang="IN" style="font-family: "Bradley Hand ITC"; font-size: 16.0pt;">Ini nihhh efeknya klo ngejadiin</span><span lang="IN"> </span><span lang="IN" style="font-family: "Castellar","serif"; font-size: 16.0pt;">NILAI</span><span lang="IN"> </span><span lang="IN" style="font-family: "Lucida Calligraphy"; font-size: 16.0pt;">sebagai
orientasi utama alias segala-galanya,,,</span><i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></i></div>
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<i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Saat anak-anak lain masuk ke kelas lupa mengerjakan PR
mereka karena asyik membaca hobi-hobi mereka, saya sendiri tidak pernah lalai
mengerjakan PR saya. Saat yang lain menciptakan musik dan lirik, saya justru
mengambil ekstra SKS, walaupun saya tidak membutuhkan itu. Jadi, saya
penasaran, apakah benar saya ingin menjadi lulusan terbaik? Tentu, saya pantas
menerimanya, saya telah bekerja keras untuk mendapatkannya, tetapi apa yang
akan saya terima nantinya? Saat saya meninggalkan institusi pendidikan, akankah
saya menjadi sukses atau saya akan tersesat dalam kehidupan saya?<o:p></o:p></span></i></div>
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<b><i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Saya tidak tahu apa yang saya inginkan dalam hidup ini</span></i></b><i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">. Saya tidak
memiliki hobi, karena semua mata pelajaran hanyalah sebuah pekerjaan untuk
belajar, dan saya lulus dengan nilai terbaik di setiap subjek hanya demi untuk
lulus, bukan untuk belajar. Dan jujur saja, sekarang saya mulai ketakutan…….”</span></i><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hmmm… setelah membaca pidato wisudawan terbaik tadi,
apa kesan anda? Menurut saya pidatonya adalah sebuah ungkapan yang jujur,
tetapi menurut saya kejujuran yang “menakutkan”. Menakutkan karena selama
sekolah dia hanya mengejar nilai tinggi, tetapi dia meninggalkan kesempatan
untuk mengembangkan dirinya dalam bidang lain, seperti hobi, ketrampilan, <i>soft
skill</i>, dan lain-lain. Akibatnya, setelah dia lulus dia merasa gamang,
merasa takut terjun ke dunia nyata, yaitu masyarakat. Bahkan yang lebih
mengenaskan lagi, dia sendiri tidak tahu apa yang dia inginkan di dalam hidup
ini.<o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Saya sering menemukan mahasiswa yang hanya berkutat
dengan urusan kuliah semata. Obsesinya adalah memperoleh nilai tinggi untuk
semua mata kuliah. Dia tidak tertarik ikut kegiatan kemahasiswaan, baik di
himpunan maupun di Unit Kegiatan Mahasiswa. Baginya hanya kuliah, kuliah, dan
kuliah. Memang betul dia sangat rajin, selalu mengerjakan PR dan tugas dengan
gemilang. Memang akhirnya IPK-nya tinggi, lulus <i>cum-laude</i> pula. Tidak
ada yang salah dengan obsesinya mengejar nilai tinggi, sebab semua mahasiswa
seharusnya seperti itu, yaitu mengejar nilai terbaik untuk setiap kuliah.
Namun, untuk hidup di dunia nyata seorang mahasiswa tidak bisa hanya berbekal
nilai kuliah, namun dia juga memerlukan ketrampilan hidup semacam <i>soft skill</i>
yang hanya didapatkan dari pengembangan diri dalam bidang non-akademis. <o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Nah, kalau mahasiswa hanya berat dalam <i>hard skill</i>
dan tidak membekali dirinya dengan ketrampilan hidup, bagaimana nanti dia siap
menghadapi kehidupan dunia nyata yang memerlukan ketrampilan berkomunikasi,
berdiplomasi, hubungan antar personal, dan lain-lain. Menurut saya, ini pulalah
yang menjadi kelemahan alumni UNRAM yang disatu sisi sangat percaya diri dengan
keahliannya, namun lemah dalam hubungan antar personal. Itulah makanya saya
sering menyemangati dan menyuruh mahasiswa saya ikut kegiatan di Himpunan
mahasiswa dan di Unit-Unit Kegiatan, agar mereka tidak menjadi orang yang kaku,
namun menjadi orang yang menyenangkan dan disukai oleh lingkungan tempatnya
bekerja dan bertempat tinggal. Orang yang terbaik belum tentu menjadi orang
tersukses, sukses dalam hidup itu hal yang lain lagi. <o:p></o:p></span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut saya, apa yang dirasakan wisudawan terbaik
Amerika itu juga merupakan gambaran sistem pendidikan dasar di negara kita.
Anak didik hanya ditargetkan mencapai nilai tinggi dalam pelajaran, karena itu
sistem kejar nilai tinggi selalu ditekankan oleh guru-guru dan sekolah. Jangan
heran lembaga Bimbel tumbuh subur karena murid dan orangtua membutuhkannya agar
anak-anak mereka menjadi juara dan terbaik di sekolahnya. Belajar hanya untuk
mengejar nilai semata, sementara kreativitas dan <i>soft skill</i> yang penting
untuk bekal kehidupan terabaikan. Sistem pendidikan seperti ini membuat anak
didik tumbuh menjadi anak “penurut” ketimbang anak kreatif.<o:p></o:p></span></div>
<br />
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Baiklah, pada bagian akhir tulisan ini saya kutipkan
teks asli (dalam Bahasa Inggris) Erica Goldson di atas agar kita memahami
pidato lengkapnya. Teks asli pidatonya dapat ditemukan di dalam laman web ini: </span><span lang="IN"><a href="http://www.lewrockwell.com/pr/valedictorian-against-schooling.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Valedictorian Speaks Out
Against Schooling in Graduation Speech </span></a></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">. <o:p></o:p></span></div>
</div>
Jauhari.acchttp://www.blogger.com/profile/02243227351771501545noreply@blogger.com0tag:blogger.com,1999:blog-7702541940843641715.post-8482006968310054792014-07-31T20:44:00.002+08:002014-07-31T20:44:32.708+08:00TIPS MEMBAGI WAKTU ANTARA KULIAH DAN BERORGANISASI<div dir="ltr" style="text-align: left;" trbidi="on">
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgVbxvY3C_Fxd89Y0v4hygEyqkNSZGFiQ6WwJiZKgTxro1s3OmSTNcGvoMs4TqwdjJAwICmdxPpZOrzuJh4pzRgPKpVa-2ORgzQGJnMNrNDkkTqvHIYmDn-QJOFcm9XwWlMeZsuVN4g5kM/s1600/DSC08008.JPG" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgVbxvY3C_Fxd89Y0v4hygEyqkNSZGFiQ6WwJiZKgTxro1s3OmSTNcGvoMs4TqwdjJAwICmdxPpZOrzuJh4pzRgPKpVa-2ORgzQGJnMNrNDkkTqvHIYmDn-QJOFcm9XwWlMeZsuVN4g5kM/s1600/DSC08008.JPG" height="180" width="320" /></a><span style="font-family: inherit; line-height: 115%;">Kehidupan mahasiswa kadangkala seperti pelangi, ya gak sob?
Buat kamu seorang mahasiswa tentunya ngerasa memperoleh nilai tambah, kalau
kalian gak hanya sibuk dengan nilai akademis, tetapi juga aktif dalam
berorganisasi. Buat yang sering berorganisasi pasti udah terbiasa bekerjasama
dengan orang lain (Work as a team), memiliki jiwa kepemimpinan (work as a
leader), terbiasa bekerja dengan manajemen (Work with management). Di masa
depan kemampuan seperti itu sangat dibutuhkan, terlebih lagi ketika kamu akan
memasuki dunia kerja. Tetapi kadang-kadang seorang mahasiswa aktivis organisasi
sering kali menemui kendala dalam membagi waktu antara kuliah dan
berorganisasi. Nah, ini Ada beberapa tips yang bisa kamu terapkan:</span></div>
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<span style="font-family: inherit; line-height: 115%;"><br /></span></div>
<div class="MsoListParagraph" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: inherit;"><b> 1.<span style="font-weight: normal;">
</span></b><!--[endif]--><span style="color: #5b5b5b;"> </span><b>Ikhlaskan niat untuk
belajar bukan untuk bekerja.</b><o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0.0001pt 0.5in; text-align: justify;">
<span style="font-family: inherit;">Disini tugas kita
adalah untuk belajar, mencari ilmu sebanyak-banyak mungkin. Dari ilmu yang kita
dapat, kita realisasikan dengan berusaha dan terus berusaha. Dari apa yang
sudah kita usahakan kelak akan menjadi sebuah harapan yang bisa membawa
kebahagiaan, bukan hanya untuk kita tapi juga untuk orang lain. Khususnya kedua
orangtua kita.Tapi perlu kita ketahui bersama bahwa segala sesuatu yang hendak
kita lakukan juga harus dibarengi dengan niat. <o:p></o:p></span></div>
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<br /></div>
<div class="MsoListParagraph" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: inherit;"><b>2.<span style="font-weight: normal;">
</span></b><!--[endif]--><b>Bermimpilah</b><o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0.0001pt 0.5in; text-align: justify;">
<span style="font-family: inherit;">Jangan berhenti untuk
selalu bermimpi, karena dengan bermimpi akan melahirkan target dalam dirimu,
tapi disini bermimpi tidak hanya sekedar mimpi Loh, kamu juga perlu mewujudkan
apa yang sudah kamu mimpikan, seperti yang seringkali kita dengar ‘’Hidup
berawal dari mimpi’’. So, jangan ragu untuk bermimpi, karena tidak menutup
kemungkinan Mimpi mu akan membawamu pada apa yang sudah kamu cita-citakan. <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: inherit;"><b>3.<span style="font-weight: normal;">
</span></b><!--[endif]--><b>Manajemen waktu</b><o:p></o:p></span></div>
<div class="MsoNormal" style="margin: 0in 0in 0.0001pt 0.5in; text-align: justify;">
<span style="font-family: inherit;">Naah,, ini dia nih.
Kalian mesti pintar-pintar mengatur waktu kalian, khususnya buat kalian yang
kuliah sekaligus berorganisasi, manage waktu kamu.. supaya gak keteteran dalam
membagi waktu. Khususnya ketika sedang menghadapi tugas kuliah yang banyak,
bagilah waktu kamu untuk mengerjakan tugas, misalnya kerjakan tugas begitu ada
waktu luang, jangan menunda-nunda untuk mengerjakan tugas, dan tentunya tetap
berusaha mengumpulkan referensi yang berkaitan dengan kegiatan perkuliahanmu.
Agar tidak ketinggalan.<o:p></o:p></span></div>
<div class="MsoListParagraph" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: inherit;"><b>4.<span style="font-weight: normal;">
</span></b><!--[endif]--><b>Positif thinking</b><o:p></o:p></span></div>
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<span style="font-family: inherit;">Berusahalah untuk
selalu berpikir positif, apapun yang terjadi. Kita sebagai manusia tetap
berusaha dan Tuhan akan menentukan. Jangan mudah jatuh hanya karena kesalahan,
jadikan kesalahan sebagai cambuk yang bisa membawa kalian untuk tetap semangat
menjadi orang yang lebih baik dari hari kemarin so buat kalian semua tetap
berpikir positif yah!<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: inherit;"><b>5.<span style="font-weight: normal;">
</span></b><!--[endif]--> <b>Membaca, menulis dan berdiskusi</b><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: inherit;">Mahasiswa yang terjun dalam
berorganisasi tidak pernah terlepas dari yang namanya membaca dan menulis.
Terlebih lagi dalam hal berdiskusi. Diskusi menjadi suatu keharusan, karena
dengan berdiskusi akan melatih diri kita untuk terbiasa menghadapi permasalahan
dengan selalu bermusyawarah, dan bisa menyelesaikan permasalahanan dengan baik
dan tidak dengan 1 arah saja.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;">
<!--[if !supportLists]--><span style="font-family: inherit;"><b>6.<span style="font-weight: normal;">
</span></b><!--[endif]--><b>Tawakal kepada Allah</b><o:p></o:p></span></div>
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<span style="font-family: inherit;">Sebagai hamba Allah, kita harus tawakal
kepada Allah SWT. Dengan apa yang sudah kita usahakan, kita serahkan semuanya
kepada-Nya. Karena segala sesuatu yang berasal dari Allah tentunya juga akan
kembali pada Allah.<o:p></o:p></span></div>
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<br /></div>
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<br /></div>
<br />
<div class="MsoListParagraphCxSpLast" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: inherit;">Semoga tipsnya bermanfaat..!</span><span style="font-family: 'Comic Sans MS'; font-size: medium;"><o:p></o:p></span></div>
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Jauhari.acchttp://www.blogger.com/profile/02243227351771501545noreply@blogger.com0tag:blogger.com,1999:blog-7702541940843641715.post-24362763441163170192014-07-31T20:41:00.001+08:002014-07-31T20:41:37.835+08:00Tips Belajar Agar Tidak Bosan<div dir="ltr" style="text-align: left;" trbidi="on">
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kuliah dengan tugas-tugas yang seabrek seringkali membuat
kita merasa bosan dan jenuh. Belum lagi dengan aktivitas lain yang super padat.
Ini seringkali membuat kita malas dan kehilangan mood untuk menyelesaikan
tugas-tugas kuliah.<o:p></o:p></span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjPJeqWyiVpZS1aG-F4_J9XBigj-hFBzoTxqfsD7I-JqzeUYU8xDTKE-zTf1b4xeLwr3uNwJZfHvp1C6YGp9TifV0mvaXcL4JreCRe4PZ24QgLxb2CMq5vUfqwvSbZ3aX8Zlfa5EpNsDm0/s1600/Picture0014.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjPJeqWyiVpZS1aG-F4_J9XBigj-hFBzoTxqfsD7I-JqzeUYU8xDTKE-zTf1b4xeLwr3uNwJZfHvp1C6YGp9TifV0mvaXcL4JreCRe4PZ24QgLxb2CMq5vUfqwvSbZ3aX8Zlfa5EpNsDm0/s1600/Picture0014.jpg" height="240" width="320" /></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Jangan sepelekan. Kehilangan fokus dan target, akan membuat
semua hal menjadi berantakan. Tugas akan semakin bertambah setiap hari dan
menumpuk.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pada akhirnya, kamu akan kelabakan sendiri untuk
mengerjakannya. Dan, bisa-bisa kamu tidak lulus mata kuliah tertentu, sehingga
harus menjadi mahasiswa abadi di kampus.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Untuk itu, segeralah perbaiki mood kamu dengan cepat. Jika
kesulitan, tips berikut mungkin bisa membantu.<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Berjalan Kaki</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Studi dari British Journal of Sport Medicine menyatakan jika
mood seseorang dapat meningkat hanya dengan berjalan kaki. Gak hanya itu,
setiap langkah yang dilakukan akan menambah umur kita selama 1,5 hingga 2
menit.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dengan berjalan kaki di sepanjang jalan, kamu juga akan
melihat banyak kehidupan. Seperti anak-anak jalanan, pedagang kaki lima, orang
gila dan lainnya. Ini cukup ampuh bikin pikiran teralihkan dari masalah dan
rasa sumpek.<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Olah</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">r</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">aga</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Olahraga seperti bersepeda atau renang akan membuat
peredaran darah menjadi lancar. Selain pikiran menjadi segar, kamu juga akan
merasa lebih rileks dan semangat untuk melanjutkan tugas-tugas kuliah.<o:p></o:p></span></div>
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<br /></div>
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<br /></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Mendengarkan Lagu dan Bernyanyi</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Tidak salah lagi jika musik dapat membuat pikiran menjadi
lebih tenang. Kamu bisa memutar musik kesukaan sambil ikut bernyanyi. Biasanya
rasa kesal yang merubah mood membuat kita ingin berteriak untuk
melampiaskannya. Jadi, daripapada menjadi bisik-bisik tetangga, lebih baik kamu
mengganti teriakan tidak jelas itu dengan bernyanyi.<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Membaca Komik Lucu</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Letakan sejenak buku-buku tebal dan tugas kuliahmu. Bacalah
komik yang sangat lucu. Ini akan membuat kamu tertawa terbahak-bahak dan
melupakan rasa bête dan suntukmu.<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Membersihkan Kamar</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kamar yang kotor akan membuat pikiran menjadi mumet dan
malas untuk mengerjakan tugas. Dengan kamar yang rapih, tentunya mata yang
tidak melihat kesemerautan kamar akan menjadi lebih fresh.</span><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></b></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Curhat</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Salah satu faktor yang bikin kita kehilangan mood adalah
masalah. Sebaiknya kamu curhat pada sahabat terdekatmu. Mungkin gak akan
membantu menyelesaikan masalah, tapi setidaknya bisa membantu meringankan beban
di hati yang selama ini kamu pendam sendiri.<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Ke Salon</span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Gak ada salahnya untuk sekali-sekali memanjakan diri ke
salon. Kamu gak harus mani pedi atau luluran. Dengan mencoba perawatan
creambath saja, pikiran bisa menjadi rileks dan tenang. So, jangan gengsi untuk
mencobanya.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<br />
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Selamat mencoba!(HK)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">dilansir dari kabar</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">kampus</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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Jauhari.acchttp://www.blogger.com/profile/02243227351771501545noreply@blogger.com1tag:blogger.com,1999:blog-7702541940843641715.post-87131378708026349952014-07-31T11:30:00.004+08:002014-07-31T11:30:55.119+08:00Varian dan Standar Deviasi (Simpangan Baku) Materi Kuliah<div dir="ltr" style="text-align: left;" trbidi="on">
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<b>Varian</b> dan <b>standar deviasi (simpangan baku)</b> adalah ukuran-ukuran keragaman (variasi) data statistik yang paling sering digunakan. <b>Standar deviasi (simpangan baku) merupakan akarkuadrat dari varian</b>.</div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEigv1I1mxq7s5GMNjpsGOcvk0nUkRdkJ-ggnGGiYHWL-owAV56X6jHOIsP3SSeC45tkq-l8AjTYGmmAiWU26Y6TfqTUOg6qAemr52rJkBaAvJ2QC-fTyI2hNOADIP4-zu-qoFgXJZDTWBM/s1600/statistik.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEigv1I1mxq7s5GMNjpsGOcvk0nUkRdkJ-ggnGGiYHWL-owAV56X6jHOIsP3SSeC45tkq-l8AjTYGmmAiWU26Y6TfqTUOg6qAemr52rJkBaAvJ2QC-fTyI2hNOADIP4-zu-qoFgXJZDTWBM/s1600/statistik.jpg" /></a><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh2oZB7jZRsHrnPDscyGe_5X8OkBo-2TqBMFGOq6wVHfyXPm_TWdrs648RzZIOKjj3M6qxtIz0yRU7tLzXeoAQe4dVTjDvkIlbB8hDGJ1ZL2p3KyHIMreCG7pBDw8fSNo3PgbKbj3Ei6eue/s1600/varian+dan+standar+deviasi+6.png" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh2oZB7jZRsHrnPDscyGe_5X8OkBo-2TqBMFGOq6wVHfyXPm_TWdrs648RzZIOKjj3M6qxtIz0yRU7tLzXeoAQe4dVTjDvkIlbB8hDGJ1ZL2p3KyHIMreCG7pBDw8fSNo3PgbKbj3Ei6eue/s1600/varian+dan+standar+deviasi+6.png" /></a></div>
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Jadi jika salah satu nilai dari kedua ukuran tersebut diketahui maka akan diketahui juga nilai ukuran yang lain.<br /><br /><b><u>Penghitungan</u></b><br /><br />
Dasar penghitungan varian dan standar deviasi adalah keinginan untuk
mengetahui keragaman suatu kelompok data. Salah satu cara untuk
mengetahui keragaman suatu kelompok data adalah dengan mengurangi setiap
nilai data dengan rata-rata kelompok data tersebut, kemudian semua hasilnya dijumlahkan.<br /><br />
Namun cara seperti itu tidak bisa digunakan karena hasilnya akan selalu menjadi 0.</div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhwjClrOTtL4yrVbAyYBCny5NM2yFt5W9vb9dVTCunMAo4F51ixKvJCnYAc7Vd7RPQyD4UrZBeR9I34VusOzeeWD1pfW4WzN2mMINAfDDqs8S9ANeo_BPIVS-3XAfLxPdrAOT3lX4vPxiLc/s1600/varian+dan+standar+deviasi+1.png" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhwjClrOTtL4yrVbAyYBCny5NM2yFt5W9vb9dVTCunMAo4F51ixKvJCnYAc7Vd7RPQyD4UrZBeR9I34VusOzeeWD1pfW4WzN2mMINAfDDqs8S9ANeo_BPIVS-3XAfLxPdrAOT3lX4vPxiLc/s1600/varian+dan+standar+deviasi+1.png" /></a></div>
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Oleh karena itu, solusi agar nilainya tidak menjadi 0 adalah dengan
mengkuadratkan setiap pengurangan nilai data dan rata-rata kelompok data
tersebut, kemudian dilakukan penjumlahan. Hasil penjumlahan kuadrat (<i>sum of squares</i>) tersebut akan selalu bernilai positif.</div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhZe7ful3v0sXfsWtYGlDleHj19rNvN7KpGJ6hMmJE0UJhhYViyGlxRFhXcrxes-ukSUpPDXT6oIH1mUs2hSP8vjRKugKna2DDITrf9_QNRTQ9N724PPiPOw90TSyuMOgjcmeE8XNd5MaNN/s1600/varian+dan+standar+deviasi+7.png" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhZe7ful3v0sXfsWtYGlDleHj19rNvN7KpGJ6hMmJE0UJhhYViyGlxRFhXcrxes-ukSUpPDXT6oIH1mUs2hSP8vjRKugKna2DDITrf9_QNRTQ9N724PPiPOw90TSyuMOgjcmeE8XNd5MaNN/s1600/varian+dan+standar+deviasi+7.png" /></a></div>
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Nilai varian diperoleh dari pembagian hasil penjumlahan kuadrat (<i>sum of squares</i>) dengan ukuran data (<i>n</i>).</div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjTXekpDz8nPCwveX5WjWJvquIjT5okhnpyK_waJV1McvQvEehRAwFQHZ2eJ0T_yl-efqZgbUDvjGgybauJSoRCdpY7V_K8EPEI4GiWynswl19Saiwof2hPhL_X92wyX9EnbCgQFdnSNgbC/s1600/varian+dan+standar+deviasi+2.png" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjTXekpDz8nPCwveX5WjWJvquIjT5okhnpyK_waJV1McvQvEehRAwFQHZ2eJ0T_yl-efqZgbUDvjGgybauJSoRCdpY7V_K8EPEI4GiWynswl19Saiwof2hPhL_X92wyX9EnbCgQFdnSNgbC/s1600/varian+dan+standar+deviasi+2.png" /></a></div>
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Namun begitu, dalam penerapannya, <b>nilai varian tersebut bias untuk menduga varian populasi</b>. Dengan menggunakan rumus tersebut, nilai varian populasi lebih besar dari varian sampel.</div>
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Oleh karena itu, agar tidak bias dalam menduga varian populasi, maka <i>n</i> sebagai pembagi penjumlahan kuadrat (<i>sum of squares</i>) diganti dengan <i>n-1</i> (derajat bebas) agar nilainya menjadi lebih besar dan mendekati varian populasi. Oleh karena itu rumus varian menjadi : </div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhHvYXegw0kvZEbTqKf0v3I_cmOpKfsgE8NscidqrbFfRqMu5FhLzB7RBGfoNaMgYY87IVBH2k1gPQrMzuKsGgJ5bzx7vTpSUDZwedl9LdWpsVp70MfrAUgzUjtEM3J7ggmUKRlPHvs6md1/s1600/varian+dan+standar+deviasi+8.png" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhHvYXegw0kvZEbTqKf0v3I_cmOpKfsgE8NscidqrbFfRqMu5FhLzB7RBGfoNaMgYY87IVBH2k1gPQrMzuKsGgJ5bzx7vTpSUDZwedl9LdWpsVp70MfrAUgzUjtEM3J7ggmUKRlPHvs6md1/s1600/varian+dan+standar+deviasi+8.png" /></a></div>
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Nilai varian yang dihasilkan merupakan nilai yang berbentuk kuadrat. Jika satuan nilai rata-rata
adalah gram, maka nilai varian adalah gram kuadrat. Untuk menyeragamkan
nilai satuannya maka varian diakarkuadratkan sehingga hasilnya adalah
standar deviasi (simpangan baku).</div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgX9Qve8tc_iGA8jHRXb3qwzSeuya3eWX-K53BHQUal8BVnzE4Xq3u5M7cCaMh7jg3cd3oP7GIsN1J1AUjM3x_4iv2JwnplJ53pdz2p22j2g_5R5ofj1zrIBiPiGEhpgX7LuvvO9C3aM21e/s1600/varian+dan+standar+deviasi+3.png" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgX9Qve8tc_iGA8jHRXb3qwzSeuya3eWX-K53BHQUal8BVnzE4Xq3u5M7cCaMh7jg3cd3oP7GIsN1J1AUjM3x_4iv2JwnplJ53pdz2p22j2g_5R5ofj1zrIBiPiGEhpgX7LuvvO9C3aM21e/s1600/varian+dan+standar+deviasi+3.png" /></a></div>
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Untuk mempermudah penghitungan, rumus varian dan standar deviasi (simpangan baku) tersebut bisa diturunkan :</div>
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<b>Rumus varian</b> :</div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhxYQZzJ7bdWn2MnZNfNtErGqE4wJsh8cCThb3NhsOduGeyEsYS2f0VgRytyiHb6Z4GFcAs6TDVcTugutH5W2UHDDJdBoD7gKhRlBxPd6WG7kpVDSL92SdvXlsrQFjMiHyR-M1k_73bsMle/s1600/varian+dan+standar+deviasi+9.png" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhxYQZzJ7bdWn2MnZNfNtErGqE4wJsh8cCThb3NhsOduGeyEsYS2f0VgRytyiHb6Z4GFcAs6TDVcTugutH5W2UHDDJdBoD7gKhRlBxPd6WG7kpVDSL92SdvXlsrQFjMiHyR-M1k_73bsMle/s1600/varian+dan+standar+deviasi+9.png" /></a></div>
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<br />
<b>Rumus standar deviasi (simpangan baku) </b>:<br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhoDKxc3ymqyupUhsvyoYfkK1O6Kfy9qa_Vy9qoo5L2RiV5tCh3oFrCF41zTsWyDsXQpu-xMGpNulC3jmSVaCwjwry8wA3VnoBp2YQmwQqQDcyKE3fvzrRv_h_nqjhuajPa80N7eX00yb_c/s1600/varian+dan+standar+deviasi+4.png" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhoDKxc3ymqyupUhsvyoYfkK1O6Kfy9qa_Vy9qoo5L2RiV5tCh3oFrCF41zTsWyDsXQpu-xMGpNulC3jmSVaCwjwry8wA3VnoBp2YQmwQqQDcyKE3fvzrRv_h_nqjhuajPa80N7eX00yb_c/s1600/varian+dan+standar+deviasi+4.png" /></a></div>
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<b><u>Contoh Penghitungan</u></b></div>
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</div>
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Misalkan dalam suatu kelas, tinggi badan beberapa orang siswa yang dijadikan sampel adalah sebagai berikut. </div>
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<blockquote class="tr_bq">
172, 167, 180,170, 169, 160, 175, 165, 173, 170</blockquote>
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</div>
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Dari data tersebut dapat dihitung varian dengan menggunakan rumus varian di atas.</div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgIAQSEezjyjrySC6z7QmrD7W1fVVSq5BwBtn8aMiE61zrWiHETf83aTslP98Ymycg4lbSWELIO9kZd33exkU18QmwrEKlUccJ7A1jZrbEQnHCvWC_aRxAG9NnCeZjHVd3neFMKdSWfbI8Z/s1600/varian+dan+standar+deviasi+10.png" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgIAQSEezjyjrySC6z7QmrD7W1fVVSq5BwBtn8aMiE61zrWiHETf83aTslP98Ymycg4lbSWELIO9kZd33exkU18QmwrEKlUccJ7A1jZrbEQnHCvWC_aRxAG9NnCeZjHVd3neFMKdSWfbI8Z/s1600/varian+dan+standar+deviasi+10.png" /></a></div>
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<br />
Dari penghitungan, diperoleh nilai varian sama dengan 30,22.<br />
<br />
Dari nilai tersebut bisa langsung diperoleh nilai standar deviasi (simpangan baku) dengan cara mengakarkuadratkan nilai varian.</div>
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<img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhU8LpQj1M612P3xQBveBxS4afuuHANOlpJo2t7oCvO0_I1kKMM0odLCUSn9h4mbUsbLuKFrbZA-qciSOpHuttNrbRXvsVybJHFEpn02rkjGw6zxR6OdmED0kr_u-zcsgkP2bW9DtdH7zXu/s1600/varian+dan+standar+deviasi+5.png" /></div>
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Keterangan:</div>
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<i>s</i><sup><span style="font-family: Calibri, sans-serif;"><span style="font-size: xx-small;">2</span></span></sup> = varian</div>
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<i>s</i> = standar deviasi (simpangan baku)</div>
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<i>x<span style="font-size: xx-small;">i</span></i> = nilai <i>x</i> ke-<i>i</i></div>
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<img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiPC3c79j5NTOAQOAmbUE2_K-OMndu041kHTJLL4OypQlLcQbOvDv-MtbtkfQpRomYtDLDoN4kLWpz434fayod5K0HRmNxxm-AbSwzxTeTbIpL2lhDJO6qdz_NR0S_XvxGVLOHoLzXQxDH_/s1600/x+bar.png" /> = rata-rata</div>
<div style="text-align: justify;">
<i>n</i> = ukuran sampel<span id="goog_1012414868"></span><span id="goog_1012414869"></span></div>
</div>
Jauhari.acchttp://www.blogger.com/profile/02243227351771501545noreply@blogger.com0tag:blogger.com,1999:blog-7702541940843641715.post-2036551474795421512014-01-31T15:27:00.003+08:002014-01-31T15:28:10.515+08:00CARA PRAKTIS MEMPERBAIKI STIK PLAYSTATION 2<div dir="ltr" style="text-align: left;" trbidi="on">
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<span style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;">Anggirocker - Salah
satu faktor kenyamanan kita dalam bermain game ps2 adalah stikyang
bagus dan enak dipakai,tapi bagaimana klo stik tersebut seringrusak dan
kita ga bisa memperbaiki sendiri.yah terpaksa kita harusngeluarin duit
buat benerin stik dibengkel"bukan bengkel motory,maksudnya tempat
service"</span><br /><br style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;" /><span style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;">Untuk
itu buat temen2 yang punya psatau yang punya usaha rentalplaystation
sudah seharusnya bisa untukmemperbaki stik controller yangrusak
sendiri,minimal untuk kerusakankerusakan ringan.</span><br /><span style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;">untuk
mengetes fungsi stik normal atau tidaknyakita bisaa menggunakanps
one,mainkan cd game teken3.trus pilihcontroller pada menugamenya.disitu
akan muncul gambar stik,dimana bilakita tekan tombolpada stik
controllernya ,maka tombol pada gambar akanmenyala.misalkita tekan
tombol R1,maka R1 yang akan menyala,demikianjuga dengantombol lainnya</span><br /><br style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;" /><span style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; font-weight: bold; line-height: 19px;">Untuk mengetes getarnya kita pilihvibration.</span><br /><span style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;">Dengan
demikian bisa diketahui bagian mana stik yangtidakberfungsi,umpamanya
kita menekan tombol R1,ternyata ga menyalaberartitombol R1 yang ga
berfungsi.</span><br /><span style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;">Cara
lain, dapat menggunakan game Winning Eleven, meski kemampuangame ini
untuk mendeteksi kerusakan tidak bisa 100%. Namun sebagaideteksi awal
sudah mencukupi. Pilih game WE pada posisi 2 player sedangmemilih club.
Untuk deteksi kerusakan, terutama tombol analog, akanlebih akurat bila
stick dicoba main game GTA San Andreas. Bila padaanalog kiri ada
kerusakan maka respon yang mungkin muncul adalah CJbergerak sendiri,
tidak mau bergerak ke arah sesuai arah analog, dan maubergerak tapi
tersendat-sendat (tidak normal). Bila analog kanan yangrusak maka respon
yang mungkin muncul pandangan kamera terus ke arahtertentu, pandangan
kamera tidak mau berubah sesuai arah analog.</span><br /><br style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;" /><span style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; font-weight: bold; line-height: 19px;">Berikut cara-cara menganalisa kerusakan stik, berikut solusinya;</span><br /><br style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;" /><span style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; font-weight: bold; line-height: 19px;">Tidak ada satupun tombol yang respon</span><br /><br style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;" /><span style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;">Pertama,periksa
kabel stik (ada 8 kabel) dengan AVO meter, pakai digital lebihbaik. AVO
meter pada posisi ohm meter, kondisi normal harus menunjukkanangka
mendekati 0 ohm, maksimal 5 ohm. Bila ada kabel yang menunjukkannilai
ohm besar berarti kabel tersebut putus,bila tidak punya AVOmeter,kalian
bisa membuat alat tes kabel stick sendiri. Coba potong pada ujungkabel
kira-kira 10 cm, lalu periksa lagi kabel yang putus tadi. Bilasudah
dipastikan kabel tidak ada yang putus maka sambung kabel ke pcb.</span><br /><br style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;" /><img alt="[Image: stik1.jpeg]" border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgE8D27RN-LFUOUGOXeK303Y74KFGoKOidAM-VPlUUcVZFQXWiS7xR7X1V3aH0vEuubjenUETmlzumxmHhTqlokqzPj-tE7l0vqNkCME4d9H350uUu35bFlk3pzcXvWf0zgkAMuL-ej1hlx/s1600/stik1.jpeg" style="background-color: whitesmoke; border: none; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;" /><br /><span style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;">Jangan
lupa urutan pemasangannya jangan sampai keliru. Bila kabel tetapputus,
tidak ada pilihan harus ganti kabel baru. Bila dari pemeriksaantidak ada
kabel yang putus, coba ganti kabel dengan yang baru (pastikantidak ada
yang putus). Dan bila tetap tidak menyelesaikan masalah makaberarti ada
kerusakan ic pada pcb stick. Bila ini terjadi maka sticksudah tidak bisa
diperbaiki lagi. Namun kita masih dapat memanfaatkankomponen lain yang
masih bagus, misalnya kebelnya, karet, analog, dan wadah stick-nya
sendiri.</span><br /><img alt="[Image: ps2_diagram2.jpg]" border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEibBn4aySI9dkmmiwbBYEmcxpsoIu_1ZsBj2iT0n8udiRIugAUTfUpQenfRxMxzIoKnxmGUlWl-XdLGekEcbHcFX6sTxXXzgltdpIPW_NaQ9ojll6ygmxB5et_-dIIUKL-SPnT6nKG79Mc/s320/ps2_diagram2.jpg" style="background-color: whitesmoke; border: none; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;" /><br /><br style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;" /><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhdTewumoPfcA0xHGtyoo8uE3Uqj13VEsf12EcHtqD1KR7zwOwI2j3I4UN5_DInRetd77vvXZQRDCGv7SJDpVMcZybenvhgz0h9a71d_amRcWsShVWM0on_masZzYtVkAG1s20q9af56Mk/s1600/wiring.jpg" style="background-color: whitesmoke; color: #336699; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px; text-decoration: none;" target="_blank"><img alt="[Image: wiring.jpg]" border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhdTewumoPfcA0xHGtyoo8uE3Uqj13VEsf12EcHtqD1KR7zwOwI2j3I4UN5_DInRetd77vvXZQRDCGv7SJDpVMcZybenvhgz0h9a71d_amRcWsShVWM0on_masZzYtVkAG1s20q9af56Mk/s320/wiring.jpg" style="border: none;" /></a><br /><br style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;" /><br style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;" /><br style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;" /><span style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; font-weight: bold; line-height: 19px;">Arah bergerak sendiri (lari)</span><br /><span style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;">Inidisebabkan
analog ada yang rusak, yaitu pada analog sebelah kiri.Dengan AVO pada
posisi 20 kilo ohm (AVO digital), ukur kaki elektrodaresistor analog
yang tengah dengan kaki elektroda yang pinggir (kiri dankanan).
Normalnya menunjukkan angka 2,5 - 4 kilo ohm, diukur saatanalog masih
terpasang pada pcbnya . Bila dibawah 2 kilo ohm ataumelebihi 6 kilo ohm
maka resistor tadi sudah tidak normal. Resistor yangterukur melebihi 6
kilo ohm, langkah pertama kita semprot dengancontact cleaner lalu tombol
analog kita gerak-gerakan. Coba ukur lagiapa sudah normal. Bila
mekaniknya analog masih layak pakai, maka kitadapat hanya mengganti
resistor saja. Cari analog yang bekas, ukur duluresistornya apa masih
normal. Kaki tengah dengan pinggirnya nilainyasekitar 5 kilo ohm (bila
diukur terlepas dari rangkaian pcb).Selanjutnya kita ganti resistor yang
rusak dengan yang normal tadi. Bilakondisi semua resistor dari analog
masih normal, tapi tombol arah masihtetap lari sendiri, maka periksa
kabel yang menghubungkan pcb utamadengan pcb tempat analog (pada stik TW
atau biasa, pcbnya dari kayu).Apakah ada kabel yang putus, bila ada
dapat disambung dengan sistimjumper memakai kabel. Karena kabel
selendang susah dicari, dan dari 8kabel mungkin hanya 1 saja yang putus.
Kondisi kabel bagus (tidak adayang putus), periksa sambungan pada pcb
apakah ada yang putus.</span><br /><br /><br style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;" /><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiPLG_WIIN1KY-Ucbl3B7VLawvVJ5wa0ZQ80ysEFdpygMA3J5PNjQcRrBczEj_mJeHc2MSYTtvnIqTYx1mor4WuIQ0ieA4-m3aVQU52Bp0CAM22dRtPhmjNG_YcBEyD169lNdmH_MNj0kTk/s1600/analisa+stick+ps2.jpg" style="background-color: whitesmoke; color: #336699; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px; text-decoration: none;" target="_blank"><img alt="[Image: analisa+stick+ps2.jpg]" border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiPLG_WIIN1KY-Ucbl3B7VLawvVJ5wa0ZQ80ysEFdpygMA3J5PNjQcRrBczEj_mJeHc2MSYTtvnIqTYx1mor4WuIQ0ieA4-m3aVQU52Bp0CAM22dRtPhmjNG_YcBEyD169lNdmH_MNj0kTk/s320/analisa+stick+ps2.jpg" style="border: none;" /></a><br /><br style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;" /><span style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;">Arahbergerak
sendiri ini bila kerusakan ada pada analog sebelah kiri. Bilayang rusak
analog sebelah kanan, maka indikatornya dapat dilihat saatbermain game:</span><br /><span style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;">>> Pada game WE, kadang-kadang pemain nendang bola sendiri.</span><br /><span style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;">>> Pada game GTA, arah camera bergerak sendiri, atau arah kamera hanya menuju arah tertentu saja.</span><br /><span style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;">>> Pada game smackdown pain, pemain gaya-gaya sendiri.</span><br /><br style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;" /><span style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; font-weight: bold; line-height: 19px;">Tombol tidak respon dengan baik atau tidak respon sama sekali</span><br /><span style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;">Maksudnyaadalah
tekanan pada tombol harus keras supaya respon. Periksa apakahkaret ada
yang rusak/jebol. Bila sudah jebol, ganti dengan baru. Bilabelum jebol,
dan fisiknya cukup baik, bersihkan carbon pada karet (yangberwarna
hitam) dengan cotton bud yang disemprot contact cleaner. Jugabersihkan
pcbnya. Bila carbon pada pcb ada yang rusak, olesi lagi dengancarbon
cair. Pada stick ori (yang pcbnya terbuat plastik), kerusakanini bisa
disebabkan jalur pada pcb ada yang putus. Tandanya dapatdilihat jalur
berwarna agak hitam atau karbon pada pcb sudakkoyak/terkelupas.</span><br /><br /><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiwRjqLm3Fv4NjhFoJV7qAURrBiuq__tEkiuB2ORiJh4mkL9ZBT3mmZrZ58dKIlPSIEpB2i66MxfsOA3dBwmNBdd48ZvPHtlGZhTDk4_1n-h1hVED9oQHfJ6hJtqDdApM9WHQBv79QHnws/s1600/overlay_membrane.jpg" style="background-color: whitesmoke; color: #336699; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px; text-decoration: none;" target="_blank"><img alt="[Image: overlay_membrane.jpg]" border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiwRjqLm3Fv4NjhFoJV7qAURrBiuq__tEkiuB2ORiJh4mkL9ZBT3mmZrZ58dKIlPSIEpB2i66MxfsOA3dBwmNBdd48ZvPHtlGZhTDk4_1n-h1hVED9oQHfJ6hJtqDdApM9WHQBv79QHnws/s320/overlay_membrane.jpg" style="border: none;" /></a><br /><br style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;" /><br style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;" /><span style="background-color: whitesmoke; font-family: Verdana, Arial, sans-serif; font-size: 13px; line-height: 19px;">cukup sekian tips dari saya Semoga petunjuk ini bermanfaat bagi kalian,jika ada kesalahan saya mohon maaf.</span></div>
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Jauhari.acchttp://www.blogger.com/profile/02243227351771501545noreply@blogger.com6tag:blogger.com,1999:blog-7702541940843641715.post-12009342539652846412014-01-31T15:23:00.004+08:002014-01-31T15:26:00.961+08:00Cara Memperbaiki modem tidak bisa connect dan solusinya<div dir="ltr" style="text-align: left;" trbidi="on">
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Ada beberapa hal penyebab modem tidak bisa connect dan solusinya. Diantaranya<br />
1. Simcard dan modem yang anda gunakan statusnya sudah di lock oleh provider.<br />
Tidak jarang terjadi kasus seperti itu. Biasanya kartu sim yang sudah di
lock dengan modemnya pada saat pertama membeli, otomatis modem tersebut
tidak akan bisa connect jika diisi dengan kartu lainnya. Solusinya
adalah menghubungi Costumer Service provider yang bersangkutan supaya
modem bisa di unlock.<br />
2. File instalasi modem terjangkit/terinfeksi virus<br />
Pada saat pertama kali menancapkan modem pada komputer, kita akan
dihadapkan pada proses instalasi. Dan umumnya hasil instalasi modem kita
tersimpan di Program File pada direktori C. dan pada perjalannya tidak
tertutup kemungkinan virus akan menyerang direktori tersebut. Sehingga
files instalasi modem kita menjadi corrupt. Solusinya adalah dengan
meng-scan menggunakan antivirus. Setelah terdeteksi dan bersih,
reinstall modem anda lagi dan modem akan dapat connect kembali.<br />
3. Driver Modem / Setingan Port hilang<br />
Ada beberapa penyebabnya yaitu port USB Modem terhapus dengan sengaja
atau karena virus, tertimpa dengan driver aplikasi lain dank arena
alasan lainnya. Ini dapat terlihat pada saat kita menyolokkan modem dan
membuka Computer Management dengan mengklik Start – Klik kanan Pada My
komputer – Pilih Manage maka akan terlihat 3 driver dan port USB
terdapat tanda seru berwarna kuning yang menandakan driver instalasi
modem mengalami masalah.<br />
Solusinya adalah<br />
Masuk Run (windows + R)<br />
Ketik MSCONFIG<br />
Pilih Diagnostic Startup pada tab General<br />
Pilih tab Boot, pada Boot Options pilih “Safe Boot” dan pilih “Minimal”<br />
Pilih tab Service, dan Disable All<br />
Restart komputer<br />
Masuk Safe Mode</div>
<div style="text-align: justify;">
Masuk ke C, Windows\System32\LogFiles\WMI\….<br />
hapus folder “ RtBackup”<br />
masuk ke Run lagi dan ketik MSCONFIG<br />
Kembalikan setting seperti semula. pada General pilih Normal Startup.<br />
Pada Tab Boot, hilangkan pilihan anda tadi,kemudian enable all<br />
Restart kembali komputer anda.<br />
4. Menginstal modem secara manual<br />
Sering juga terjadi kasus ketika signal modem tidak terdeteksi atau
muncul tulisan “device not found”. Hal tersebut terjadi karena system
autorun pada modem anda mengalami masalah. Dan solusi yang paling tepat
adalah dengan menonaktifkan system autorun dan membuat koneksi baru
secara manual<br />
Caranya :<br />
Klik start > Connect to > Show all connection<br />
Pilih New Connection Wizard<br />
Pilih Connect to the network at my workplace > next<br />
Pilih Dial-up connection > next<br />
Pilih tipe modem yang sedang anda gunakan > next<br />
Nama company name diisi sesuai operator yang sedang anda gunakan<br />
Phone number diisi dengan dial number sesuai operator yang anda pakai<br />
Klik Finish<br />
Selanjutnya double klik pada dial-Up yang telah anda buat. Lalu isikan user name dan password.</div>
</div>
</div>
Jauhari.acchttp://www.blogger.com/profile/02243227351771501545noreply@blogger.com2tag:blogger.com,1999:blog-7702541940843641715.post-82249319597026501902014-01-31T15:21:00.001+08:002014-01-31T15:21:44.140+08:00Cara Memperbaiki flashdisk mengalami write protected<div dir="ltr" style="text-align: left;" trbidi="on">
<div style="text-align: justify;">
AnggiRocker - Flashdisk adalah alat transfer data yang paling simple untuk kita
gunakan, karena bisa menyimpan data dengan ukuran besar serta barangnya
yang sangat mudah dibawa dan tidak memakan banyak tempat. Kita sering
membawa alat ini untuk menemani aktifitas kita di warnet, entah untuk
browsing, main game, atau pun mengopy film di warnet. Namun semua itu
tidak selalu berjalan mulus, kadang flashdisk yang kita gunakan
mengalami kerusakan yang tidak diduga sebelumnya, salah satunya seperti
<b>flashdisk mengalami write protected.</b></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg7Ba7A98kh9xI9kdilzoI2E3fgK16lfABZqy00HWj9PecxxDBENz1GxcOoP2ZcDUTDveJGt5OGN-N1P3_wFbleGonqoMuLvMwYylyEy8Exc0m8dK2TskN5e6kpSsnnehS3sGyQdtPpwhnY/s1600/Falshdisk+write+protected+by+flady.jpg" style="margin-left: 1em; margin-right: 1em;"><img alt="Cara Mengatasi Flashdisk Write Protected 100% Berhasil" border="0" height="201" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg7Ba7A98kh9xI9kdilzoI2E3fgK16lfABZqy00HWj9PecxxDBENz1GxcOoP2ZcDUTDveJGt5OGN-N1P3_wFbleGonqoMuLvMwYylyEy8Exc0m8dK2TskN5e6kpSsnnehS3sGyQdtPpwhnY/s320/Falshdisk+write+protected+by+flady.jpg" title="Cara Mengatasi Flashdisk Write Protected 100% Berhasil" width="320" /></a></div>
<br />
Flashdisk yang mengalami masalah tersebut bisa dikarenakan saat ingin
mencabutnya dari komputer tidak dilakukan safety remove atau eject,
ciri-ciri flashdisk yang terkena write protected adalah tidak bisa copy
data ke flashdisk, hal seperti ini biasa dibilang layaknya CD “data yang
hanya dicopy ke komputer”. Masalah seperti ini biasanya hanya terjadi
pada 1 atau 2 komputer saja, jika bisa gunakan komputer lain untuk
mengetestnya.<br />
<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEij7B66Uk46i1edUiBWnBmAdccWjZMotwm7Mx26S2JdbfA08RNlaEBmy7sYtt2JZHB2oz3u-zle1o_a_iM5T7oY4_3mw5jsp8M-MF0ZgchL0yJWXV5VOiURCaPthUX09ufJ2VA__7eb1s4Q/s1600/Flashdisk+yang+terkena+write+protected+%28FILEminimizer%29.jpg" style="margin-left: 1em; margin-right: 1em;"><img alt="Cara Mengatasi Flashdisk Write Protected 100% Berhasil" border="0" height="178" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEij7B66Uk46i1edUiBWnBmAdccWjZMotwm7Mx26S2JdbfA08RNlaEBmy7sYtt2JZHB2oz3u-zle1o_a_iM5T7oY4_3mw5jsp8M-MF0ZgchL0yJWXV5VOiURCaPthUX09ufJ2VA__7eb1s4Q/s320/Flashdisk+yang+terkena+write+protected+%28FILEminimizer%29.jpg" title="Cara Mengatasi Flashdisk Write Protected 100% Berhasil" width="320" /></a></div>
<br />
Lalu bagaimana <b>cara memperbaiki flashdisk yang terkena write protected ?</b>
Dulu FD saya juga pernah terkena write potected lalu searching” di
google dan nemu deh caranya dan ternyata berhasil, Buat sobat yang juga
ingin mengembalikan flashdisk nya ke normal, berikut caranya :<br />
<br />
1 Colokan flashdisk ke komputer<br />
<br />
2 Kita musti menghapus kode write protected di registry editor, caranya :<br />
<br />
tekan Tombol Windows+R, lalu pada kolom ketikan REGEDIT => Enter<br />
<br />
3 Cari kode write potected. Gunakan Ctrl+F lalu ketikan write protected<br />
<br />
4 Jika kode tersebut telah ditemukan, klik kanan lalu pilih DELETE<br />
<br />
5 Selesai<br />
<br />
Jika cara diatas belum berhasil gunakan cara alternative ke dua, yaitu
memformat flashdisk dengan mode safe mode, berikut caranya :<br />
<br />
1 Nyalakan komputer, saat booting tekan tombol F8 untuk masuk ke Safemode<br />
<br />
2 Lalu gunakan safemode untuk memformat flashdisk <br />
<br />
3 Selesai<br />
<br />
<br />
<br />
Nah dengan menggunakan cara diatas tentu flashdisk anda sekarang sudah
kembali seperti normal kembali bukan ? Nah itulah pembahasan kali ini
untuk<b> meremove write protected dari flashdisk</b>, selamat mencoba dan semoga berhasil !!</div>
Jauhari.acchttp://www.blogger.com/profile/02243227351771501545noreply@blogger.com2tag:blogger.com,1999:blog-7702541940843641715.post-13856577018949584812014-01-20T09:52:00.003+08:002014-01-20T09:52:36.243+08:00Menyempurnakan Hari Pernikahan Dengan Jas Wong Hang<div align="center" class="MsoNormal" style="mso-outline-level: 1; text-align: center;">
<br /></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
Hari
pernikahan adalah hari yang membahagiakan dimana kedua insan yang saling
mencintai kan disatukan dalam mahligai pernikahan yang suci. Disamping kesucian
acara pernikahan, di hari ini pula pasangan yang bahagia ini akan bersanding
bak raja dan ratu yang disalami dan disaksikan ratusan tamu undangan yang
menghadiri. Hal ini tentu saja menuntut sepasang pengantin yang memiliki
hajatan harus tampil sesempurna mungkin agar hari pernikahan ini semakin lengkap.
Berbagai hal yang telah dipersiapkan seperti pelaminan, sound system, bahkan
hingga katering makanan haruslah disiapkan dengan sempurna untuk hajatan besar
ini. Namun satu hal yang terkadang tidak begitu banyak diperhatikan kedua
mempelai adalah busana yang dikenakan.</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
Banyak sekali
pasangan pengantin yang langsung menyerahkan masalah busana kepada pihak
penyelenggara pernikahan. Untuk busana wanita, mungkin pilihan yang disediakan
untuk mempelai cukup banyak sehingga si mempelai wanita setidaknya dapat
memakai busana yang masih terlihat cukup modis dan menawan. Namun, untuk kaum
pria, biasanya pilihannya hanya terbatas pada “yang penting memakai jas”.
Banyak sekali pasangan pernikahan yang penampilannya tidak seimbang karena sang
mempelai wanita sangat cantik dan anggun, namun si mempelai pria justru kurang
menawan karena jas yang dipakai terlalu besar. Penampilan ini tentu akan
mengurangi keagungan hari pernikahan yang seharusnya sangat sempurna.</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
Untuk
menghindari hal ini, pasangan pengantin dapat mencari busana pernikahan yang
berkualitas sendiri. Untuk busana wanita, kita akan dapat dengan mudah mencari
berbagai tipe, jenis, dan gaya di berbagai media atau wedding expo. Namun,
untuk kaum pria, kita harus lebih jeli agar “yang penting memakai jas” tidak
terjadi di hari pernikahan.</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<br /></div>
<br />
<div class="MsoNormal" style="text-indent: 36.0pt;">
as yang dipakai mempelai pria di
hari pernikahan haruslah dapat membuat penampilannya semakin menawan. Jenis jas
ini dapat dengan mudah didapatkan di tailor professional dan berpengalaman
seperti <a href="http://wonghang.com/en/">Wong Hang</a>. Pengalaman <a href="http://wonghang.com/en/">Wong Hang</a> dalam dunia busana pria tidak
dapat lagi dibantahkan. Sejak tahun 1933, berbagai jenis busana pria yang
berkualitas tinggi telah mampu <a href="http://wonghang.com/en/">Wong Hang</a>
sediakan dengan mutu yang terus bertahan di level atas. Dengan busana yang
memikat, hari pernikahan pun akan semakin sempurna untuk dikenang sebagai hari
yang paling membahagiakan sepanjang hidup.<br />
<!--[endif]--></div>
Anonymousnoreply@blogger.com0tag:blogger.com,1999:blog-7702541940843641715.post-52509395584046790982013-12-30T23:41:00.000+08:002013-12-30T23:41:23.085+08:00Makalah lengkap tentang Kalimat dan Paragraf<div dir="ltr" style="text-align: left;" trbidi="on">
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<b><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";"></span></b>Berikut ada makalah tentang kalimat dan paragraf, semoga ini bisa membantu pembaca sekalian.<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> bahwa ilmu Bahasa
Indonesia dapat memberi kita ilmu pengetahuan yang mendalam dan Bahasa Indonesia
adalah Bahasa Resmi kebangsaan dengan Berbahasa Indonesia kita bias menambah
Cakrawa dan pemikiran dan berbahasa yang lusa. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat ini bukanlah kalimat baku meskipun memiliki kelima
ciri kalimat diatas. Hal itu karena tidak terlihat unsur subjek di dalam
kalimat tersebut. Ciri kalimat baku menurut Susilo (1990:4), yaitu: gramatikal,
masuk akal, bebas dari unsur mubazir, bebas dari kontaminasi, bebas dari
interfensi, sesuai dengan ejaan yang berlaku dan sesuai dengan lafal bahasa Indonesia.</span><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span>
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<br /></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal;">
<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">BAB I</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 1; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">PENDAHULUAN</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">A.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Latar Belakang</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Latar belakang pembuatan makalah tentang kalimat adalah
selain untuk memenuhi tugas </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Bahasa Indonesia juga untuk menambah wawasan pengetahuan
mengenai kalimat, yang bersangkutan dengan pengertiannya, jenis-jenis kalimat
dan lain sebagainya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">B.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tujuan </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dalam setiap pekerjaan pasti memiliki tujuan masing-masing,
begitu pula dengan pembuatan makalah ini, memiliki beberapa tujuan, diantaranya
:</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Untuk memenuhi tugas bahasa Indonesia.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Menambah wawasan dan ilmu
pengetahuan. </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">C.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Batasan-batasan Masalah</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Agar pembahasan tentang kalimat ini tidak berbelit-belit dan
akan menuju ke arah yang tidak berkepentingan, maka diberi lah batasan-batasan
masalah, diantaranya :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pengertian kalimat</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Jenis-jenis kalimat</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 1; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">BAB II</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 1; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">ISI</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 13.0pt; mso-fareast-font-family: "Times New Roman";">A.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";">
</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 13.0pt; mso-fareast-font-family: "Times New Roman";">Pengertian
Kalimat</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: 18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat adalah satuan bahasa yang mengandung pikiran
lengkap. Sebuah kalimat paling kurang mengandung subjek dan predikat.</span><span style="font-family: "TimesNewRomanPSMT","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: TimesNewRomanPSMT; mso-fareast-font-family: "Times New Roman";">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat dalam wujud lisan diucapkan
dengan suara naik turun, dan keras lembut,disela jeda, dan diakhiri dengan
intonasi akhir. Dalam wujud tulisan berhuruf latin kalimat dimulai dengan huruf
kapital dan diakhiri dengan tanda titik. (.), tanda tanya (?) dan tanda seru
(!).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Susilo (1990:2) mengemukakan lima
ciri kalimat bahasa Indonesia kelima ciri tesebut ialah: bermakna, bersistem
urutan frase, dapat berdiri sendiri dalam hubungannya dengan kalimat yang lain,
berjeda dan berhenti dengan berakhirnya intonasi. Namun hal itu belum menjamin
bahwa kalimat itu ialah kalimat bahasa Indonesia baku.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contoh kalimat:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt; text-justify: inter-ideograph;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">di tempat itu dijadidkan tempat
pertemuan bagi pihak yang bertikai di Poso</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat ini bukanlah kalimat baku meskipun memiliki kelima
ciri kalimat diatas. Hal itu karena tidak terlihat unsur subjek di dalam
kalimat tersebut. Ciri kalimat baku menurut Susilo (1990:4), yaitu: gramatikal,
masuk akal, bebas dari unsur mubazir, bebas dari kontaminasi, bebas dari
interfensi, sesuai dengan ejaan yang berlaku dan sesuai dengan lafal bahasa Indonesia.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: -18.0pt; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 13.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">B.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 13.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pengertian SPOK</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: 18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Setiap kalimat memiliki unsur
penyusun kalimat. Gabungan dari unsur-unsur kalimat akan membentuk kalimat yang
mengandung arti. Unsur-unsur inti kalimat antara lain SPOK :</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: 18.0pt; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: -7.1pt; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Subjek / Subyek (S)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Subjek atau pokok kalimat merupakan
unsur utama kalimat. Subjek menentukan kejelasan makna kalimat. Penempatan
subjek yang tidak tepat, dapat mengaburkan makna kalimat. Keberadaan subjek
dalam kalimat berfungsi:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>(1) membentuk kalimat dasar, kalimat luas,
kalimat tunggal, kalimat majemuk, </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>(2) memperjelas makna,</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>(3) menjadi pokok pikiran,</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>(4) menegaskan makna,</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>(5) memperjelas pikiran ungkapan,</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>(6) membentuk kesatuan pikiran. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><br />
Ciri-ciri subjek: <br />
1. jawaban apa atau siapa <br />
2. didahului kata bahwa <br />
3. berupa kata atau frasa benda (nomina) <br />
4. disertai dengan kata ini atau itu <br />
5. disertai pewatas yang <br />
6. kata sifat didahului kata si atau sang: si cantik, si hitam, sang perkasa <br />
7. tidak didahului preposisi: di, dalam, pada, kepada, bagi, untuk, dari,
menurut, berdasarkan, dan lain-lain. <br />
8. tidak dapat diingkarkan dengan kata tidak, tetapi dapat dengan kata bukan.</span></div>
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<br /></div>
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<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contoh Subjek :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Jawaban atas Pertanyaan Apa atau
Siapa kepada Predikat.<br />
1. Hadi memelihara binatang <br />
Siapa memelihara? Jawab : Hadi. (maka Hadia adalah Subjek (S) </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><br />
2. Meja itu dibeli oleh paman.<br />
Apa dibeli ? = jawab Meja</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><br />
3. Biasanya disertai kata itu,ini,dan yang (yang ,ini,dan itu juga sebagai
pembatas antara subyek dan predikat).</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><u>Anak</u><span style="mso-spacerun: yes;">
</span><u>itu membawa bukuku</u></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;">
</span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">S<span style="mso-spacerun: yes;"> </span>P</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">b.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"> </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">Predikat
(P)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">Predikat adalah bagian yang memberi
keterangan tentang sesuatu yang berdiri sendiri atau subjek itu. Memberi
keterangan tentang sesuatu yang berdiri sendiri tentulah menyatakan apa yang
dikerjakan atau dalam keadaan apakah subjek itu. Oleh karena itu, biasanya
predikat terjadi dari kata kerja atau kata keadaan .Kita selalu dapat bertanya
dengan memakai kata tanya mengapa, artinya dalam keadaan apa, bagaimana, atau
mengerjakan apa?. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Ciri-ciri predikat: <br />
1. jawaban mengapa, bagaimana <br />
2. dapat diingkarkan dengan tidak atau bukan <br />
3. dapat didahului keterangan aspek: akan, seudah, sedang, selalu, hampir <br />
4. dapat didahului keterangan modalitas: sebaiknya, seharusnya, seyogyanya,
mesti, selayaknya, dan lain-lain <br />
5. tidak didahului kata yang, jika didahului yang predikat berubah fungsi
menjadi perluasan subjek <br />
6. didahului kata adalah, ialah, yaitu, yakni <br />
7. predikat dapat berupa kata benda, kata kerja, kata sifat atau bilangan.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">c.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">
</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">Objek (O)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"><br />
Subjek dan predikat cenderung muncul secara eksplisit dalam kalimat, namun
objek tidaklah demikian halnya. Kehadiran objek dalam kalimat bergantung pada
jenis predikat kalimat serta ciri khas objek itu sendiri. Predikat kalimat yang
berstatus transitif mempunyai objek. Biasanya, predikat ini berupa kata kerja
berkonfiks me-kan, atau me-i, misalnya: mengembalikan, mengumpulkan; me-i,
misalnya: mengambili, melempari, mendekati. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">Dalam
kalimat, objek berfungsi: </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">(1)
membentuk kalimat dasar pada kalimat berpredikat transitif, </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 200%; margin-bottom: 5.0pt; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">(2)
memperjelas makna kalimat</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">(3)
membentuk kesatuan atau kelengkapan pikiran. <br />
<br />
Ciri-ciri objek: <br />
1. berupa kata benda <br />
2. tidak didahului kata depan <br />
3. mengikuti secara langsung di belakang predikat transitif <br />
4. jawaban apa atau siapa yang terletak di belakang predikat transitif <br />
5. dapat menduduki fungsi subjek apabila kalimat itu dipasifkan.</span></div>
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<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; text-autospace: none; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">d.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Keterangan
(K)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><br />
Keterangan merupakan unsur kalimat yang memberikan informasi lebih lanjut
tentang suatu yang dinyatakan dalam kalimat; misalnya, memberi informasi
tentang tempat, waktu, cara, sebab, dan tujuan. Keterangan ini dapat berupa
kata, frasa, atau anak kalimat. Keterangan yang berupa frasa ditandai oleh
preposisi, seperti di, ke, dari, dalam, pada, kepada, terhadap, tentang, oleh,
dan untuk. Keterangan yang berupa anak kalimat ditandai dengan kata penghubung,
seperti ketika, karena, meskipun, supaya, jika, dan sehingga.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; text-autospace: none; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">v</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Berikut ini beberapa ciri unsur
keterangan.<br />
• Bukan Unsur Utama<br />
Berbeda dari subjek, predikat, objek, dan pelengkap, keterangan merupakan unsur
tambahan yang kehadirannya dalam struktur dasar kebanyakan tidak bersifat
wajib.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><br />
• Tidak Terikat Posisi<br />
Di dalam kalimat, keterangan merupakan unsur kalimat yang memiliki kebebasan
tempat. Keterangan dapat menempati posisi di awal atau akhir kalimat, atau di
antara subjek dan predikat.</span></div>
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<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; text-autospace: none; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">v</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Jenis Keterangan<br />
Keterangan dibedakan berdasarkan perannya di dalam kalimat.<br />
1. Keterangan Waktu<br />
Keterangan waktu dapat berupa kata, frasa, atau anak kalimat. Keterangan yang
berupa kata adalah kata-kata yang menyatakan waktu, seperti kemarin, besok,
sekarang, kini, lusa, siang, dan malam. Keterangan waktu yang berupa frasa
merupakan untaian kata yang menyatakan waktu, seperti kemarin pagi, hari Senin,
7 Mei, dan minggu depan. Keterangan waktu yang berupa anak kalimat ditandai
oleh konjungtor yang menyatakan waktu, seperti setelah, sesudah, sebelum, saat,
sesaat, sewaktu, dan ketika.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><br />
2. Keterangan Tempat<br />
Keterangan tempat berupa frasa yang menyatakan tempat yang ditandai oleh
preposisi, seperti di, pada, dan dalam.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><br />
3. Keterangan Cara<br />
Keterangan cara dapat berupa kata ulang, frasa, atau anak kalimat yang
menyatakan cara. Keterangan cara yang berupa kata ulang merupakan perulangan
adjektiva. Keterangan cara yang berupa frasa ditandai oleh kata dengan atau
secara. Terakhir, keterangan cara yang berupa anak kalimat ditandai oleh kata
dengan dan dalam.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><br />
4. Keterangan Sebab<br />
Keterangan sebab berupa frasa atau anak kalimat. Keterangan sebab yang berupa
frasa ditandai oleh kata karena atau lantaran yang diikuti oleh nomina atau
frasa nomina. Keterangan sebab yang berupa anak kalimat ditandai oleh
konjungtor karena atau lantaran.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><br />
5. Keterangan Tujuan<br />
Keterangan ini berupa frasa atau anak kalimat. Keterangan tujuan yang berupa
frasa ditandai oleh kata untuk atau demi, sedangkan keterangan tujuan yang
berupa anak kalimat ditandai oleh konjungtor supaya, agar, atau untuk.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><br />
6. Keterangan Aposisi<br />
Keterangan aposisi memberi penjelasan nomina, misalnya, subjek atau objek. Jika
ditulis, keterangan ini diapit tanda koma, tanda pisah (--), atau tanda kurang.
<br />
Perhatikan contoh berikut.<br />
• Dosen saya, Bu Erwin, terpilih sebagai dosen teladan.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><br />
7. Keterangan Tambahan<br />
Keterangan tambahan memberi penjelasan nomina (subjek ataupun objek), tetapi
berbeda dari keterangan aposisi. Keterangan aposisi dapat menggantikan unsur
yang diterangkan, sedangkan keterangan tambahan tidak dapat menggantikan unsur yang
diterangkan. Seperti contoh berikut.<br />
• Siswanto, mahasiswa tingkat lima, mendapat beasiswa. <br />
Keterangan tambahan (tercetak miring) itu tidak dapat menggantikan unsur yang
diterangkan yaitu kata Siswanto.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><br />
8. Keterangan Pewatas<br />
Keterangan pewatas memberikan pembatas nomina, misalnya, subjek, predikat,
objek, keterangan, atau pelengkap. Jika keterangan tambahan dapat ditiadakan,
keterangan pewatas tidak dapat ditiadakan. Contohnya sebagai berikut.<br />
• Mahasiswa yang mempunyai IP tiga lebih mendapat beasiswa.<br />
Contoh diatas menjelaskan bahwa bukan semua mahasiswa yang mendapat beasiswa,
melainkan hanya mahasiswa yang mempunyai IP tiga lebih.</span></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">e.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pelengkap (Pel)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><br />
Perbedaannya terletak pada kalimat pasif. Pelengkap tidak menjadi subjek dalam
kalimat pasif. Jika terdapat objek dan pelengkap dalam kalimat aktif, objeklah
yang menjadi subjek kalimat pasif, bukan pelengkap. Berikut ciri-ciri
pelengkap.<br />
<br />
<span style="mso-spacerun: yes;"> </span>Di Belakang Predikat<br />
Ciri ini sama dengan objek. Perbedaannya, objek langsung di belakang predikat,
sedangkan pelengkap masih dapat disisipi unsur lain, yaitu objek. Contohnya
terdapat pada kalimat berikut.<br />
<br />
a) Diah mengirimi saya buku baru.<br />
b) Mereka membelikan ayahnya sepeda baru.<br />
Unsur kalimat buku baru, sepeda baru di atas berfungsi sebagai pelengkap dan
tidak mendahului predikat.<br />
<br />
Hasil jawaban dari predikat dengan pertanyaan apa.<br />
Contoh :<br />
a. Pemuda itu bersenjatakan parang.<br />
Kata parang adalah pelengkap.<br />
Bersenjatakan apa ? jawab parang ( maka parang sebagai pelengkap )<br />
<br />
b. Budi membaca buku.<br />
Membaca apa ? jawab buku (buku sebagai obyek karena dapat<br />
menempati Subyek)</span></div>
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<br /></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 13.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">C.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 13.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pola Kalimat Dasar</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">Berdasarkan penelitian para ahli, pola kalimat dasar dalam
bahasa Indonesia adalah sebagai berikut:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="mso-spacerun: yes;"> </span>KB + KK<span style="mso-tab-count: 2;"> </span>
<span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>: Mahasiswa berdiskusi.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="mso-spacerun: yes;"> </span>KB + KS<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span>: Dosen itu ramah.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="mso-spacerun: yes;"> </span>KB + KBil<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span>: Harga buku itu sepuluh ribu rupiah.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.<span style="mso-spacerun: yes;"> </span>KB + (KD + KB)<span style="mso-tab-count: 1;"> </span> <span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>: Tinggalnya di Palembang.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">5.<span style="mso-spacerun: yes;"> </span>KB1 + KK + KB2 <span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>:
Mereka menonton film.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">6.<span style="mso-spacerun: yes;"> </span>KB1 + KK + KB2 + KB3<span style="mso-spacerun: yes;"> </span>: Paman mencarikan saya pekerjaan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">7.<span style="mso-spacerun: yes;"> </span>KB1 + KB2 <span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>: Rustam peneliti.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Ketujuh
pola kalimat dasar ini dapat diperluas dengan berbagai keterangan dan dapat
pula pola-pola dasar itu digabung-gabungkan sehingga kalimat menjadi luas dan
kompleks.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 13.0pt; mso-fareast-font-family: "Times New Roman";">D.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";">
</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 13.0pt; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">Jenis-jenis Kalimat</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";">
</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin;">Kalimat berdasarkan pengucapan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a)</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat langsung</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> adalah kalimat yang secara cermat menirukan ucapan orang.
Kalimat langsung juga dapat diartikan kalimat yang memberitakan bagaimana
ucapan dari orang lain (orang ketiga)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> dengan lngsung menirukan, mengutip
atau mengulang kembali ujaran dari sumber tersebut</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">. Kalimat ini biasanya ditandai
dengan tanda petik dua (“….”) dan </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Intonasi dari bagian kutipan bernada
lebih tinggi dari bagian lainnya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: Symbol; font-size: 12.0pt; line-height: 200%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 200%; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ciri-ciri
kalimat langsung :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Susunan kutipan-pengiring</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">• Bila kutipan ada di awal kalimat, masukkan tanda petik
pembuka dan tulis kutipannya diawali dengan huruf besar. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">• Tambahkan tanda titik, tanda seru atau anda tanya di akhir
kutipan. • Masukkan tanda petik penutup di akhir kutipan. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">• Ikuti dengan spasi.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">• Masukkan pengiring tanpa diselipkan tanda koma dan huruf
besar.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">• Akhiri pengiring dengan tanda titik.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contoh : “Apa yang harus ku
lakukan?” gumam Ratu Gading Mas.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Susunan pengiring-kutipan </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">• Bila kutipan ada di akhir kalimat, tuliskan pengiringnya
dulu seperti menulis kalimat biasa.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">• Selipkan tanda koma sebelum menambahkan kutipan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">• Selipkan spasi.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">• Masukkan tanda petik pembuka dan awali kutipan dengan
huruf besar.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">• Tambahkan tanda titik, tanda seru atau anda tanya di akhir
kutipan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">• Masukkan tanda petik penutup di akhir kutipan.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contoh : Lalu Ratu berkata kepada
pengawalnya, “Suruh kedua wanita itu menghadapku!”</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Susunan kutipan, pengiring dan kutipan lagi.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">• Ulang cara menulis kalimat langsung yang susunannya
pengiring-kutipan, tetapi jangan taruh tanda titik di belakang pengiring.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">• Taruh tanda koma di belakang pengiring.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">• Selipkan spasi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">• Masukkan tanda petik pembuka dan tetapi jangan awali
kutipan dengan huruf besar.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">• Tambahkan tanda titik, tanda seru atau anda tanya di akhir
kutipan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">• Masukkan tanda petik penutup di akhir kutipan.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">Ø</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contoh : “Tunggu!” teriak penasehat ratu, “lebih baik kita
selidiki dulu masalahnya.”</span></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: major-bidi; mso-hansi-theme-font: major-bidi;">b)</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-fareast-theme-font: major-bidi;"> </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kalimat tak langsung<u> </u></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">adalah kalimat yang menceritakan
kembali ucapan atau perkataan orang lain. Kalimat tak langsung tidak
ditandai lagi dengan tanda petik dua, berkata
tugas(bahwa,agar,sebab,untuk,supaya,tentang,dsb),</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-bidi;">Intonasi mendatar dan
menurun pada akhir kalimat</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 200%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 200%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 200%; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-bidi;"><span style="mso-spacerun: yes;"> </span><span style="mso-bidi-font-weight: bold;">Ciri-ciri Kalimat Tak Langsung</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kata ganti
orang ke-1 menjadi orang ke-3.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh: </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Ratu Gading Mas tidak tahu apa yang
harus dia lakukan</span></div>
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<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kata ganti
orang ke-2 menjadi orang ke-1.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh: </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Ia menyuruh pengawalnya untuk
membawa kedua wanita itu masuk.</span></div>
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<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">kata ganti
orang ke-2 jamak atau kita menjadi kami atau mereka, sesuai dengan isinya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-hansi-theme-font: major-bidi;">Contoh: </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ascii-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-fareast-font-family: "Times New Roman"; mso-hansi-theme-font: major-bidi;">Penasehat
ratu menyuruh pengawal itu untuk menunggu</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> dan menyarankan agar mereka menanyakan dulu sebabnya.</span></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat
berdasarkan jumlah frasa (struktur gramatikalnya) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a)</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat
tunggal </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">ialah kalimat
yang hanya memiliki satu pola (klausa), yang terdiri dari subjek dan predikat.
Kalimat tunggal merupakan kalimat yang paling sederhana. Kalimat tunggal yang
sederhana ini dapat ditelusuri berdasarkan pola-pola pembentukannya.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pola-pola kalimat dasar yang
dimaksud adalah sebagai berikut : </span></div>
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<br /></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">KB + KK</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> (kata benda + kata kerja)</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh:</span></div>
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<u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Ibu</span></u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;">
</span><u>memasak</u></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>S<span style="mso-spacerun: yes;">
</span>P</span></div>
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<br /></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">KB + KS</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> (kata benda + kata sifat)</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh:</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Anak</span></u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";"> itu <u>sangat rajin</u>.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;">
</span>S<span style="mso-spacerun: yes;"> </span>P</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">KB + KBil</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> (kata benda + kata bilangan)</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh:</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-outline-level: 1; text-align: justify; text-justify: inter-ideograph;">
<u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Apel</span></u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";"> <u>itu ada dua buah</u><i>.</i></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>S<span style="mso-spacerun: yes;">
</span>P</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat tunggal terdiri dari 2 jenis, yaitu: </span></div>
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<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings;"> </span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Kalimat
Nominal</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> yaitu
jenis kalimat yang pola predikatnya menggunakan kata benda.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contoh: <span style="mso-bidi-font-style: italic;">Adik perempuan saya ada dua orang.</span></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings;"> </span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Kalimat
Verbal</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> yaitu
jenis kalimat yang menggunakan kata kerja sebagai predikatnya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contoh: <span style="mso-bidi-font-style: italic;">Saya sedang
mandi.</span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dua jenis kalimat tunggal diatas dapat dikembangkan dengan
menambahkan kata pada tiap unsur-unsurnya. Dengan adanya penambahan tiap
unsur-unsur itu, unsur utama masih dapat dengan mudah dikenali. Perluasan
kalimat tunggal itu terdiri atas: </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Keterangan tempat</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>misalnya: disini, lewat jalan itu, di daerah
ini, dll.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Contoh: <span style="mso-bidi-font-style: italic;">Rumahnya
ada di daerah ini.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Keterangan waktu</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>misalnya: setiap hari, pukul, tahun ini, tahun
depan, kemaren, lusa, dll.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Contoh: <span style="mso-bidi-font-style: italic;">Aktifitasnya
dimulai pukul 08.30 pagi.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Keterangan alat</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">misalnya:
dengan baju, dengan sepatu, dengan motor, dll.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contohnya:
<span style="mso-bidi-font-style: italic;">Dia pergi dengan sepeda motor.</span></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Keterangan cara</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>misalnya: dengan hati-hati, secepat mungkin,
dll.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh: <span style="mso-bidi-font-style: italic;">Prakarya itu dibuat dengan hati-hati.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Keterangan modalitas</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>misalnya: harus, mungkin, barangkali, dll.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Contoh: <span style="mso-bidi-font-style: italic;">Saya
harus giat berlatih.</span></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">6.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Keterangan aspek</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>misalnya: akan, sedang, sudah, dan telah. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh: <span style="mso-bidi-font-style: italic;">Dia sudah menyelesaikannya.</span></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">7.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Keterangan tujuan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>misalnya: untuk dirinya, untuk semua orang,dll</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh: <span style="mso-bidi-font-style: italic;">Orang itu membuat dirinya terlihat menawan.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">8.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Keterangan sebab</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>misalnya: karena rajin, karena panik, dll.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Contoh: <span style="mso-bidi-font-style: italic;">Dia
lulus ujian karena rajin belajar.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">9.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Keterangan tujuan (ket. yang sifatnya menggantikan)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>contoh: <span style="mso-bidi-font-style: italic;">penerima
medali emas, taufik Hidayat.</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">10.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Perluasan kalimat yang menjadi frasa</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>contoh: <span style="mso-bidi-font-style: italic;">orang
itu menerima predikat guru teladan.</span></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b)</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat
majemuk</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> adalah
kalimat yang terdiri dari beberapa kalimat dasar. Struktur kalimat majemuk
terdiri dari dua atau lebih kalimat tunggal yang saling berhubungan baik secara
kordinasi maupun subordinasi.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: 5.0pt; mso-add-space: auto;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat
majemuk dapat dibedakan atas 3 jenis:</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings;"> </span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat Majemuk Setara (</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">KMS</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">) adalah kalimat yang terdiri dari 2
atau lebih kalimat tunggal, dan kedudukan tiap kalimat tunggal itu ialah setara
baik secara struktur maupun makna kalimat itu. Struktur kalimat yang di
dalamnya terdapat sekurang-kurangnya dua kalimat dasar dan masing-masing dapat
berdiri sebagai kalimat tunggal. </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contoh: </span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Saya makan; dia minum.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: 36.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat tersebut terdiri dari dua kalimat dasar yaitu a) <i>Saya
makan </i>dan b) Dia<i> </i>minum<i>. </i>Jika kalimat a) ditiadakan, kalimat
b) masih dapat berdiri sendiri dan tidak tergantung baik dari segi struktur
maupun makna kalimat. Demikian juga, jika kalimat dasar b) ditiadakan, kalimat
dasar b) masih dapat berdiri sendiri sebagai kalimat tunggal. Kedua kalimat
tersebut memiliki kedudukan yang sama di dalam kalimat majemuk setara.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: 36.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Hubungan kedua kalimat dasar dalam kalimat majemuk setara
tersebut tidak tampak jelas karena tidak digunakan konjungsi di antara kedua
kalimat dasar tersebut. Hubungan yang paling dekat dengan makna kalimat majemuk
setara tersebut adalah hubungan urutan peristiwa. Konjungsi yang cocok adalah <i>lalu,
lantas, terus, </i>atau <i>kemudian.</i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: 36.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1a) Saya makan lalu dia minum.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Jika
konjungsi kalimat itu diganti dengan kata <i>tetapi, </i>hubungan kedua kalimat
tersebut akan berubah. Hubungan kalimat yang semula hubungan urutan peristiwa
akan berubah menjadi hubungan pertentangan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: 36.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1b) Saya makan, tetapi dia minum.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: 36.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Jadi, konjungsi mempunyai peranan yang penting dalam kalimat
majemuk. Peranan konjungsi adalah menyatakan hugungan antarkalimat dasar di
dalam kalimat majemuk.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Kalimat majemuk setara dapat dikelompokkan
kedalam beberapa bagian, yaitu: </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-indent: -18.0pt;">
<span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Courier New";">o</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Courier New";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat majemuk setara penggabungan
ialah jenis kalimat yang dapat diidentifikasi dengan adanya kalimat yang
dihubungkan dengan kata “dan” atau “serta”. Contoh: "<i>Aku menulis surat
itu dan Dia yang mengirimnya ke kantor pos.</i>", "<i>Murid-murid
membuat prakarya itu serta memajangnya di pameran.</i>"</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-indent: -18.0pt;">
<span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Courier New";">o</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Courier New";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat majemuk setara pertentangan
ialah jenis kalimat majemuk yang dihubungkan dengan kata “tetapi”, “sedangkan”,
“melainkan”, “namun”. Contoh: "<i>Anak itu rajin datang kesekolah, tetapi
nilainya selalu merah.</i>", "<i>Ibu memasak didapur sedangkan saya
membersihkan rumah.</i>", "<i>Yang membuat prakarya itu bukan adiknya
melainkan kakaknya yang membuat prakarya itu.</i>", "<i>Dia tidak
membuat makanan itu namun hanya menyiapkannya untuk para tamu.</i>"</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-indent: -18.0pt;">
<span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Courier New";">o</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Courier New";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat majemuk setara pemilihan
ialah jenis kalimat majemuk yang didalam kalimatnya dihubungkan dengan kata
“atau”. Contoh" "<i>Dia bingung memilih antara buah apel atau buah
anggur.</i>"</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-indent: -18.0pt;">
<span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Courier New";">o</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Courier New";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat majemuk setara penguatan
ialah jenis kalimat yang mengalami penguatan dengan menambahkan kata “bahkan”.
Contoh: "<i>Dia tidak hanya pandai bermain alat musik, dia bahkan pandai
bernyanyi.</i>"</span></div>
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<br /></div>
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<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 140%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 140%; mso-fareast-font-family: Wingdings;"> </span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Kalimat Majemuk Bertingkat(KMB)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";"> adalah penggabungan dua kalimat
atau lebih kalimat tunggal yang kedudukannya berbeda. Di dalam kalimat majemuk
bertingkat terdapat unsur induk kalimat dan anak kalimat. Anak kalimat timbul
akibat perluasan pola yang terdapat pada induk kalimat. Kalimat majemuk
bertingkat mengandung satu kalimat dasar yang merupakan inti (utama) dan satu
atau beberapa kalimat dasar yang berfungsi sebagai pengisi salah satu unsur
kalimat itu. Konjungsi yang digunakan dalam kalimat majemuk bertingkat adalah <i>ketika,
karena, supaya, meskipun, jika, </i>dan <i>sehingga.</i></span></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Courier New";">o</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 140%; mso-fareast-font-family: "Courier New";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Induk Kalimat dan Anak Kalimat</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Perbedaan induk kalimat dan anak
kalimat dapat dilihat berdasarkan tiga kategori</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">1)</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Kemandirian
sebagai Kalimat Tunggal</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Induk kalimat mempunyai ciri dapat
berdiri sendiri sebagai kalimat mandiri, sedangkan anak kalimat tidak dapat
berdiri sebagai kalimat tanpa induk kalimat. Hal ini tampak pada contoh
berikut.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">a)</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Hujan
turun selama tiga hari tiada henti-hentinya.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">b)</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Sehingga
banjir melanda sawah dan ladang petani desa itu.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Kalimat (a) dapat berdiri sendiri,
sedangkan kalimat (b) tidak.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">2)</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Konjungsi</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Konjungsi digunakan untuk
menghubungkan anak kalimat dengan induk kalimat. Dengan kata lain, anak kalimat
ditandai oleh adanya konjungsi, sedangkan induk kalimat tidak didahului
konjungsi. </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Saya membaca buku ketika dia datang.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Jika konjungsi dipindahkan di awal
kalimat itu, akan terjadi perubahan baik struktur maupun informasi.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Ketika saya membaca buku, dia
datang.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Setelah dipindahkan ke bagian awal,
unsur pertama kalimat tersebut merupakan anak kalimat dan unsur kedua merupakan
induk kalimat.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">3)</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Urutan</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Anak kalimat yang berfungsi sebagai
keterangan mempunyai kebebasan tempat, kecuali anak kalimat akibat, didahului
kata <i>sehingga. </i>Jika anak kalimat di depan induk kalimat, anak kalimat
itu harus dipisahkan dengan tanda koma dari induk kalimatnya. Anak kalimat yang
menempati posisi di belakang induk kalimat dapat ditempatkan di depan kalimat
tanpa perubahan informasi yang pokok.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Contoh :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">- Dia mengajukan permintaan kredit
investasi kecil karena ingin meningkatkan perusahaan.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Kalimat tersebut dapat diubah
menjadi berikut.</span></div>
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<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">- Karena ingin meningkatkan
perusahaannya, dia mengajukan permintaan kredit investasi kecil.</span></div>
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<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Courier New"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Courier New";">o</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 140%; mso-fareast-font-family: "Courier New";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Jenis Anak Kalimat</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Berdasarkan perannya, anak kalimat
dapat dibedakan atas beberapa jenis.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">1)</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Anak
Kalimat Keterangan Waktu</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Anak kalimat ini ditandai oleh
konjungsi yang menyatakan waktu seperti <i>ketika, waktu, kala, tatkala, saat,
sebelum, sesudah, </i>dan <i>setelah. </i></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Contoh:</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Seorang pengunjung, <i>ketika </i>melihat
seorang anak kesakitan, sempat terisak.</span></div>
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<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; mso-outline-level: 1; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">2)</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Anak
Kalimat Keterangan Sebab</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Anak kalimat ini ditandai oleh
konjungsi yang menyatakan hubungan sebab, antara lain, <i>sebab, karena, </i>dan
<i>lantaran. </i>Konjungsi ini mengawali bagian anak kalimat dalam kalimat
majemuk bertingkat.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Contoh:</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Karena </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">jatuh dari sepeda, Andi tidak masuk kuliah.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; mso-outline-level: 1; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">3)</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Anak
Kalimat Keterangan Akibat</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Anak kalimat ini ditandai oleh
konjungsi yang menyatakan pertalian akibat. Konjungsi yang digunakan adalah <i>hingga,
sehingga, maka, akibatnya, </i>dan <i>akhirnya. </i>Anak kalimat keterangan
akibat hanya menempati posisi akhir, terletak di belakang induk kalimat.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Contoh:</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Hujan turun berhari-hari <i>sehingga
</i>banjir besar melanda kota itu.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; mso-outline-level: 1; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">4)</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Anak
Kalimat Keterangan Syarat</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Anak kalimat ini ditandai oleh
konjungsi yang menyatakan hubungan syarat. Konjungsi itu, antara lain, <i>jika,
kalau, apabila, andaikata, </i>dan <i>andaikan. </i></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Contoh:</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Jika </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">ingin berhasil dengan baik, Andi
harus belajar dengan tekun.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; mso-outline-level: 1; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">5)</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Anak
Kalimat Keterangan Tujuan</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Anak kalimat ini ditandai oleh
konjungsi yang menyatakan hubungan tujuan. Konjungsi yang digunakan adalah <i>supaya,
agar, untuk, guna, </i>dan <i>demi.</i></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Contoh:</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Ana belajar dengan tekun <i>agar</i>
lulus ujian akhir semester.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; mso-outline-level: 1; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">6)</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Anak
Kalimat Keterangan Cara</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Anak kalimat ini ditandai oleh
konjungsi yang menyatakan cara. Konjungsi tersebut adalah <i>dengan </i>dan <i>dalam.</i></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Contoh:</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Pemerintah berupaya meningkatkan
ekspor nonmigas <i>dalam </i>mengatasi pemasaran minyak yang terus menurun. </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; mso-outline-level: 1; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">7)</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Anak
Kalimat Keterangan Pewatas</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Anak kalimat ini menyertai nomina,
baik nomina itu berfungsi sebagai subjek, predikat, maupun objek. Konjungsi
yang digunakan adalah <i>yang </i>atau kata penunjuk <i>itu. </i>Anak kalimat
ini berfungsi sebagai pewatas nomina.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Contoh:</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Anak <i>yang </i>berbaju hijau
mempunyai dua ekor kucing.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; mso-outline-level: 1; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">8)</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Anak
Kalimat Pengganti Nomina</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Anak kalimat ini ditandai oleh kata <i>bahwa
</i>dan anak kalimat ini dapat menjadi subjek atau objek dalam kalimat
transitif.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Contoh:</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 140%; mso-fareast-font-family: "Times New Roman";">Ana mengatakan <i>bahwa </i>jeruk
itu asam</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 140%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Berdasarkan kata penghubungnya (konjungsi),
kalimat majemuk bertingkat terdiri dari 10 macam, yakni: </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Waktu, misal: ketika, sejak, saat
ini. Contoh: "<i>Rumah makan itu sudah berdiri sejak orang tuaku menetap
di kota ini.</i>", "<i>Orang tuaku meninggalkan kota ini ketika
umurku beranjak 3 tahun.</i>"</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sebab, misal: karena, oleh karena
itu, sebab, oleh sebab itu. Contoh: "<i>Dia pergi dari rumah karena bertengkar
dengan istrinya.</i>"</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Akibat, misal: hingga, sehingga,
maka. Contoh: "<i>Hari ini hujan sangat deras di Ibukota hingga mampu
menggenangi beberapa ruas jalan.</i>"</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Syarat, misal: jika, asalkan,
apabila. Contoh: "<i>Dia harus giat belajar jika ingin nilainya sempurna.</i>",
"<i>Tanaman itu bisa tumbuh dengan subur asalkan dirawat dengan baik.</i>"</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">5.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perlawanan, misal: meskipun,
walaupun. Contoh: "<i>Dia ingin masuk ke perguruan tinggi di Jakarta
walaupun nilai kelulusannya tidak memenuhi syarat.</i>", "<i>Dia
selalu pergi kesekolah dengan berjalan kaki meskipun dia tahu kalau jarak
antara rumah dan sekolahnya sangat jauh.</i>"</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">6.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pengandaian, misal: andaikata,
seandainya. Contoh: "<i>Tim kita bisa menjadi juara 1 andaikata kita
berusaha lebih keras lagi.</i>"</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">7.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tujuan, misal: agar, supaya, untuk.
Contoh: "<i>Dia bekerja disini agar mendapatkan biaya hidup.</i>",
"<i>Pria itu membuatkan sebuah rumah di daerah "A" untuk kedua
orangtuanya.</i>"</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">8.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perbandingan, misal: bagai, laksana,
ibarat, seperti. Contoh: "<i>Wajah anak itu bagai bulan kesiangan.</i>",
<i>"Anaknya yang suka membangkang itu ibarat Malin Kundang di zaman
modern.</i>"</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-indent: -21.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">9.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pembatasan, misal: kecuali, selain.
Contoh: "<i>Dia memiliki bakat menyanyi selain bakat bermain musik.</i>"</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-indent: -21.25pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">10.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Alat, misal: (dengan + Kata Benda)
dengan mobil, dll. Contoh: "<i>Orang itu pergi ke kantor dengan mobil.</i>"</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-indent: -14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">11.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kesertaan, misal: dengan + orang.
Contoh: "<i>Murid-murid sekolah dasar pergi berdarmawisata dengan para
guru.</i>"</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; tab-stops: list 36.0pt; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings;"> </span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat Majemuk Campuran (KMC)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> adalah kalimat majemuk yang
merupakan penggabungan antara kalimat majemuk setara dengan kalimat majemuk
bertingkat. Minimal pembentukan kalimatnya terdiri dari 3 kalimat.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;">
</span>Contoh: </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Toni bermain dengan Kevin. (kalimat
tunggal 1)</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; tab-stops: list 198.0pt; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Rina membaca buku dikamar. (kalimat
tunggal 2, induk kalimat)</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; tab-stops: list 198.0pt; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Ketika aku datang kerumahnya. (anak
kalimat sebagai pengganti keterangan waktu)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Hasil
penggabungan ketiga kalimat diatas.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Toni bermain dengan Kevin dan Rina
membaca buku dikamar, ketika aku datang kerumahnya.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 200%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kalimat berdasarkan isi atau
fungsinya</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; text-autospace: none; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a)</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kalimat pernyataan (deklaratif) </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">adalah </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat pernyataan dipakai jika
penutur ingin menyatakan sesuatu dengan lengkap pada</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">waktu ia ingin menyampaikan informasi kepada lawan berbahasanya.
(Biasanya, intonasi menurun;tanda baca titik).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none; text-indent: 17.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Misalnya: </span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Positif</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none; text-indent: 17.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1. <span style="mso-bidi-font-style: italic;">Presiden Gus Dur mengadakan kunjungan ke luar negeri.</span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none; text-indent: 17.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2. <span style="mso-bidi-font-style: italic;">Indonesia menggunakan sistem anggaran yang berimbang<i>.</i></span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; mso-outline-level: 1; text-autospace: none;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Negatif</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1. <span style="mso-bidi-font-style: italic;">Tidak semua bank
memperoleh kredit lunak.</span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2. <span style="mso-bidi-font-style: italic;">Dalam pameran
tersebut para pengunjung tidak mendapat informasi yang memuaskan tentang bisnis
komdominium di kota-kota besar.</span></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b)</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kalimat perintah </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">adalah kalimat yang bertujuan untuk
memberikan perintah kepada seseorang untuk melakukan sesuatu. Kalimat perintah
dalam bentuk lisan biasanya diakhiri dengan intonasi yang tinggi, sedangkan
pada bentuk tulisan kalimat ini akan diakhiri dengan tanda seru (!).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Ciri-ciri kalimat perintah:</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Intonasi keras, terutam aperintah
biasa dan larangan</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Menggunakan tanda seru (!) , bila digunakan dalam tulisan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kata kerja yang mendukung kalimat
biasanya kata kerja dasar</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Menggunakan partikel pengeras (lah)</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">5.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Berpola kalimat inversi (PS).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;">v</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Beberapa bentuk kalimat
perintah : </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat perintah permintaan adalah
perintah yang halus, orang yang menyuruh bersikap rendah.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: 18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Contoh : </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Tolong,
tutup pintu itu!</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tolong bawa buku itu kesini!</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Harap berdiri!</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalau ada waktu, bacalah buku ini!</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat perintah larangan adalah
perintah yang melarang seseorang melakukan sesuatu hal. Bila larangan itu
bersifat umum/resmi digunakan kata dilarang, bila bersifat khusus/tidak resmi
digunakan kata jangan.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>contoh:</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">- <span style="mso-bidi-font-style: italic;">Jangan membuang sampah sembarangan!</span></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">-
Dilarang merokok disini!</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<ol start="3" type="1">
<li class="MsoNormal" style="line-height: 150%; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify; text-justify: inter-ideograph;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat perintah ajakan biasanya didahului kata-kata
ajakan.</span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>contoh: </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Marilah
kita bersama-sama melestarikan kebudayaan Indonesia!</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Mari kita jaga kebersihan rumah
kita!</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat perintah sindiran/cemooh
adalah perintah yang mengandung ejekan karena yakin bahwa yang diperintah tidak
mampu melaksanakan yang diperintahkan.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contoh :</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kerjakan sendiri, kalau kamu bisa!</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dekatilah anjing itu, kalau kamu
berani!</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tangakaplah jika engkau berani!</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">5.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat perintah bersyarat adalah
perintah yang mengandung syarat untuk terpenuhi sesuatu hal.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contoh:</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tanyakanlah kepadanya, tentu ia akan
menerangkannya kepadamu !</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Bantulah dia, pasti pekerjaannya
akan segera selesai! </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">6.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat perintah mengizinkan adalah
perintah biasa yang ditambahkan dengan pernyataan yang mengungkapkan pemberian
izin.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contoh: </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Makanlah, semampu anda!</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Ambillah buah mangga itu semaumu!</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">c)</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat
berita </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">adalah
kalimat yang isinya mengabarkan atau menginformasikan sesuatu. Dalam
penulisannya kalimat ini diakhiri dengan tanda titik (.) dan dalam pelafalannya
kalimat ini akan diakhiri dengan intonasi yang menurun. Biasanya kalimat berita
akan berakhir dengan pemberian tanggapan dari pihak yang mendengar kalimat
berita ini.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">v</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Ciri-ciri kalimat berita :</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; tab-stops: list 72.0pt; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">intonasinya yang netral, tak ada
suatu bagian yang dipentingkan dari yang lain</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; tab-stops: list 72.0pt; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Susunan kalimat tak dapat dijadikan ciri-ciri
karena hampir sama saja dengan kalimat lain. </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; tab-stops: list 72.0pt; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Suatu bagian dari kalimat
berita dapat dijadikan pokok pembicaraan. Dalam hal ini bagian tersebut
dapat ditempatkan di depan kalimat, atau bagian tersebut mendapat intonasi yang
lebih keras. Intonasi yang lebih keras yang menyertai kalimat seperti ini
disebut intonasi pementing.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Beberapa bentuk kalimat berita:</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat berita positif.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Kalimat berita negatif yaitu kalimat yang
berisi pengingkaran atau kalimat yang ditandai dengan </span><a href="http://www.blogger.com/blogger.g?blogID=7143761773783097532"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">kata</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> ingkar yaitu menggunakan kata
"tidak" dan kata "bukan".<br />
<br />
Contoh :<br />
1. Ayahku bukan seorang koruptor. (negatif)<br />
2. Kakekku tidak mau makan daging sapi. (negatif)<br />
3. Rian adalah seorang pembunuh yang sadis. (positif)<br />
4. Presiden Susilo Bambang Yudhoyono meresmikan masjid agung di bogor.
(positif)<br />
5. Banyak anggota DPR yang melakukan </span><a href="http://www.blogger.com/blogger.g?blogID=7143761773783097532"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">korupsi</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">. (positif).</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">c)</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat
Tanya </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">adalah
kalimat yang bertujuan untuk mendapatkan informasi, biasanya kalimat ini akan
diakhiri dengan pemberian tanda tanya (?). Kata Tanya yang sering digunakan
untuk membuat kalimat. Adapun macam kata tanya dan gunanya adalah :</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Apa<span style="mso-spacerun: yes;">
</span>: hal, orang, atau barang</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Siapa : orang atau nama orang</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kapan, bilamana : waktu</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dimana : tempat</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Mengapa : sebab</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Bagaimana : keadaan, cara, proses.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-indent: 20.7pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contoh :</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Apa yang dia lakukan disana ?</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Siapa namamu?</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kapan anda pergi ke Banjarmasin?</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dimana rumahmu?</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">5.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Bagaimana
pemerintah menyelesaikan krisis ekonomi saat ini?</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">6.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Mengapa
orang-orang itu berhamburan pergi keluar gedung?</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">v</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Beberapa bentuk kalimat tanya:</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat Tanya klarifikasi dan
konfirmasi </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Yang dimaksud kalimat tanya klarifikasi
(penegasan) dan kalimat Tanya konfirmasi (penjernihan) ialah kalimat tanya yang
disampaikan kepada orang lain untuk tujuan mengukuhkan dan memperjelas
persoalan yang sebelumnya telah diketahui oleh penanya. Kalimat tanya ini tidak
meminta penjelasan, tapi hanya membutuhkan jawaban pembenaran atau sebaliknya
dalam bentuk ucapan ya atau tidak dan benar atau tidak benar.<br />
<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contoh
kalimat Tanya konfirmasi :</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Apakah engkau ingin pulang hari ini?
(ya/tidak)</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Apakah anda mengambil buku
itu? (ya/Tidak)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Contoh kalimat tanya klarifikasi:</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Benarkah Saudara yang memimpin penelitianmu?</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Apa benar barang-barang ini milik
Anda?</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">kalimat tanya retorik</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat Tanya retorik adalah kalimat Tanya yang tidak
menghendaki jawaban karena penanya jawaban sudah tahu.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contoh: </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -9.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">i.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Apakah anda mau tidak naik kelas?</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify; text-indent: -9.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">ii.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Apakah saudara mau di jajah kembali?</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat tanya tersamar</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat
Tanya tersamar adalah kalimat yang tujuannya tidak untuk bertanya melainkan
mempunyai tujuan lain yaitu:</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tujuanmeminta:<br />
-Bolehkah saya tahu siapa namamu?<br />
- Dapatkah kamu menolong saya?</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Tujuan mengajak:<br />
- Bagaimana kalau kamu ikut dalam perlombaan sains antarsekolah?<br />
- Dapatkah kamu menemaniku ke pesta itu nanti malam?</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Tujuan memohon:<br />
- Apakah kamu bersedia menerima lamaran saya?<br />
- Bersediakah kamu meminjamkan motormu kepadaku?</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tujuan
menyuruh:<br />
- Bagaimana kalau kamu berangkat ke sekolah sekarang?<br />
- Maukah kamu membuatkan kue bolu?</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Tujuan merayu:<br />
- Kapan saya bisa mengajak kamu jalan-jalan?<br />
- Jadi kan kamu traktir saya makan hari ini?</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Tujuan menyindir:<br />
- Apa tidak ada orang yang lebih bodoh dari kamu?<br />
- Begini caranya kamu berterima kasih?</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Tujuan
menyanggah:<br />
- Apa dengan cara ini semua persoalan dapat selesai?<br />
- Bagaimana jika kita mencari cara yang lain?</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Tujuan meyakinkan:<br />
- Mestikah saya bersumpah di hadapanmu?<br />
- Apa selama ini kata-kata saya cuma pepesan kosong?</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Tujuan menyetujui:<br />
- Tak ada alasan untuk ditolak, bukan?<br />
- Apa pantas hal ini saya abaikan?</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">d)</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat
seruan </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">adalah
kalimat yang dipakai untuk mengungkapkan perasaan (sakit, marah, terkejut,
hairan, sindiran, sedih, takut, terperanjat, hiba, dan sebagainya</span><span style="font-family: "Verdana","sans-serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> Dalam pelafalan biasanya ditandai
dengan intonasi yang tinggi, sedangkan dalam penulisannya kalimat seruan akan
diakhiri dengan tanda seru (!) atau tanda titik (.).</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Adapun macam kalimat seru dan
gunanya adalah :</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Symbol;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Aduh, untuk menyatakan perasaan
sakit dan kagum</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Contoh: - Aduh, sakitnya tangaanku!</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>- Aduh, besarnya
rumahmu!</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Symbol;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Aduhai untuk menyatakan perasaan
sedih</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contoh: -
Aduhai, sungguh malang nasibku!</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Symbol;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Ah untuk menyatakan tidak setuju
atau menolak sesuatu</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contoh : -
Ah, saya tetap tidak mengaku bersalah!</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>- Ah, alasan itu tidak dapat
kuterima!</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Symbol;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Amboi/wah untuk menyatakn perasaan
heran atau kagum</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contoh : -
Amboi, cantik sekali gadis itu!</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>- Wah, indah sekali pemandangan
itu!</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Symbol;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Cis/cih untuk menyatakan perasaan
marah dan benci</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contoh : -
Cis, berani dia menentang aku!</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>- Cih, mereka tidak kenal siapa
aku!</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Symbol;">
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Eh untuk menyatakan perasaan
terkejut atau heran</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contoh: -
Eh, kamu sudah sampai !</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>- Eh, tadi dia ada disini!</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kalimat Berdasarkan Unsur Kalimat </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kalimat yang dilihat dari unsur
kalimatnya dapat dibedakan menjadi 2 jenis, yaitu:</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: 5.0pt; mso-add-space: auto; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">a.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kalimat lengkap</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">
adalah kalimat yang setidaknya masih memiliki sebuah subjek dan sebuah
predikat. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh : </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-<u>Presiden
SBY </u><span style="mso-spacerun: yes;"> </span><u>membeli<span style="mso-spacerun: yes;"> </span></u><span style="mso-spacerun: yes;"> </span><u>buku
gambar</u></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; mso-outline-level: 1;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>S<span style="mso-spacerun: yes;"> </span>P<span style="mso-spacerun: yes;"> </span>O</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><br />
- <u>Si Jarwo</u><span style="mso-spacerun: yes;"> </span><u>Pergi</u> </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; mso-outline-level: 1;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>S<span style="mso-spacerun: yes;"> </span>P</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">kalimat
tak lengkap </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">adalah
kalimat yang tidak sempurna. Kalimat dengan bentuk tidak sempurna kadang hanya
berupa sebuah subjek saja, atau sebuah predikat, bahkan ada yang hanya berupa
objeknya saja atau keterangannya saja. Kalimat tidak lengkap ini sering dipakai
untuk kalimat semboyan, salam, perintah, pertanyaan, ajakan, jawaban, seruan,
larangan, sapaan, dan kekaguman.<b style="mso-bidi-font-weight: normal;"> </b></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contoh :</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">- <span style="mso-bidi-font-style: italic;">Jangan dilempar!</span></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">- Astaga, indahnya!</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> Silakan
Masuk!</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> Kapan
menikah?</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">5.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "MS Gothic"; mso-fareast-theme-font: major-fareast;">Kalimat
Berdasarkan Susunan Pola Subjek-Predikat</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat yang dilihat dari struktur Subjek & Predikatnya
dapat dibagi menjadi 2 jenis, yaitu:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings;"> </span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "MS Gothic"; mso-fareast-theme-font: major-fareast;">Kalimat Versi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat versi adalah kata predikat
yang mendahului kata subjek. Kalimat versi biasanya dipakai untuk penekanan
atau ketegasan makna. Kata yang pertama kali muncul pada kalimat versi
merupakan tolak ukur yang akan mempengaruhi makna kalimat, bahkan kata itu pula
yang akan menimbulkan suatu kesan pada pendengarnya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contoh:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 18.0pt; text-justify: inter-ideograph;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">- </span></i><u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Bawa</span></u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><u>buku itu kemari!</u></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>P<span style="mso-spacerun: yes;"> </span>S</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 18.0pt; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>- <u>Ambilkan</u>
<u>koran di atas kursi itu</u>!</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> P
S</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">- <u>Sepakat</u> <u>kami</u> <u>untuk berkumpul di
taman kota</u>.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>
S
P
K</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings;"> </span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "MS Gothic"; mso-fareast-theme-font: major-fareast;">Kalimat Inversi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat inversi adalah kalimat yang
susunan dari unsur-unsur kalimatnya sesuai dengan pola kalimat dasar bahasa
Indonesia (S-P-O-K).</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contoh:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">- <u>Penelitian ini</u> <u>dilakukan</u> <u>mereka</u>
<u>sejak 2 bulan yang lalu</u>.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
S
<span style="mso-spacerun: yes;">
</span>P
O
K</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">- <u>Aku dan dia</u> <u>bertemu</u> <u>di cafe ini</u>.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
S P
K</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "MS Gothic"; mso-fareast-theme-font: major-fareast;">6.
Berdasarkan Bentuk Gaya Penyajiannya (Retorikanya)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings;"> </span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "MS Gothic"; mso-fareast-theme-font: major-fareast;">Kalimat Yang Melepas</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat yang melepas akan terwujud
jika kalimat tersebut diawali oleh unsur utama (induk kalimat) dan diikuti oleh
unsur tambahan (anak kalimat). Unsur anak kalimat ini seakan-akan dilepaskan
saja oleh penulisnya. Jika unsur anak kalimat tidak diucapkan, kalimat itu
sudah bermakna lengkap.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contoh:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">- <u>Saya akan dibelikan vespa oleh Ayah</u><span style="mso-spacerun: yes;"> </span><u>jikasaya lulus ujian sarjana.</u></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Induk
kalimat/kalimat utama<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>anak kalimat</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">- <u><span style="mso-bidi-font-style: italic;">Saya akan
diizinkan pergi dengan teman-teman</span></u><span style="mso-bidi-font-style: italic;"><span style="mso-spacerun: yes;"> </span><u>jika saya selesai
mengerjakan PR.</u></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Induk kalimat/kalimat utama<span style="mso-spacerun: yes;"> </span>anak
kalimat</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings;"> </span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "MS Gothic"; mso-fareast-theme-font: major-fareast;">Kalimat yang Klimaks</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat klimaks akan terwujud jika
kalimat tersebut diawali oleh anak kalimat dan diikuti oleh induk kalimat.
Kalimat belum dapat dipahami jika hanya membaca anak kalimatnya. Sebelum
kalimat itu selesai, terasa masih ada sesuatu yang ditunggu, yaitu induk
kalimat. Oleh karen itu, penyajian kalimat ini terasa berklimaks dan terasa
membentuk ketegangan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contoh:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">- <u><span style="mso-bidi-font-style: italic;">Karena
pola makan yang tidak teratur</span></u><span style="mso-bidi-font-style: italic;">,
<u>penyakit Maagnya sering kambuh</u></span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">.<span style="mso-spacerun: yes;"> </span></span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">anak kalimat<span style="mso-spacerun: yes;"> </span>induk
kalimat/kalimat utama</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">§</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Wingdings;"> </span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "MS Gothic"; mso-fareast-theme-font: major-fareast;">Kalimat Yang Berimbang</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat yang berimbang disusun dalam
bentuk kalimat majemuk setara dan kalimat majemuk campuran, Struktur kalimat
ini memperlihatkan kesejajaran bentuk dan informasinya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contoh:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">- Bursa saham tampaknya semakin bergairah,
investor asing dan domestik berlomba melakukan transaksi, dan IHSG naik tajam.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">- Jika stabilitas nasional mantap, masyarakat dapat
bekerja dengan tenang dan dapat beribadat dengan leluasa.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">- <span style="mso-bidi-font-style: italic;">Harga pangan saat
ini makin melonjak, pedagang dan konsumen mempermasalahkan harga yang semakin
naik.</span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: -18.0pt; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">7.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat Berdasarkan Subjeknya</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify; text-indent: 35.45pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Berdasarkan
subjeknya kalimat dapat dibedakan menjadi 2 jenis, yaitu:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a)</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">
</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat Aktif</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> adalah kalimat yang subjeknya
melakukan suatu pekerjaan/tindakan. Kalimat ini biasanya memiliki predikat
berupa kata kerja yang berawalan me- dan ber-. Predikat juga dapat berupa kata
kerja aus (kata kerja yang tidak dapat dilekati oleh awalan me–saja), misalnya
pergi, tidur, mandi, dll (kecuali makan dan minum).</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">- Imbuhan "me-" </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Koki itu membuat menu baru untuk
restorannya<i>.</i></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">- Imbuhan "ber-" </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 1;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Kami
bermain di taman<i>.</i></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kalimat aktif dapat dibedakan lagi
menjadi 2, yaitu: </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 200%; margin-bottom: 5.0pt; mso-add-space: auto; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 200%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 200%; mso-fareast-font-family: Symbol;">
</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">Kalimat Aktif Transitif</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"> adalah kalimat yang berobjek dan
tidak berpelengkap dan mempunyai tiga unsur wajib, yakni subjek, predikat, dan
objek. Predikatnya biasanya berawalam “me-“ dan selalu dapat dirubah kedalam
bentuk kalimat pasif yang predikatnya berawalan “di-“.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 200%; margin-bottom: 5.0pt; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">Contoh: </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 200%; margin-bottom: 5.0pt; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Kami membuat kue<i>.</i></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"> (kalimat aktif) dapat dirubah menjadi </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 200%; margin-bottom: 5.0pt; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Kue dibuat oleh kami<i>.</i></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"> (kalimat pasif).</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 200%; margin-bottom: 5.0pt; mso-add-space: auto;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 200%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 200%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 200%; mso-fareast-font-family: Symbol;">
</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">Kalimat Aktif Intransitif</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"> adalah kalimat yang berobjek dan
tidak berpelengkap dan mempunyai tiga unsur wajib, yakni subjek, predikat, dan
objek. Predikat pada kalimat ini biasanya berawalan “ber-“. Kalimat ini tidak
dapat dirubah menjadi kalimat pasif.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 200%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">Contoh: </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 200%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">- </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">Kami berjaga diluar rumah.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 200%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">- Andi
berteriak dari dalam kamar mandi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Symbol;">
</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat Semi Transitif</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> adalah jenis kalimat yang tidak
dapat dirubah kedalam bentuk pasif, hal itu dikarenakan adanya unsur pelengkap
bukannya objek. Ciri-cirinya berupa adanya subjek,predikat,pelengkap,dan tanpa
atau dengan keterangan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contoh:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">- Tata
tertib ini </span></u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span><u>berdasarkan</u>
<span style="mso-spacerun: yes;"> </span><u>keputusan bersama</u>.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">S<span style="mso-spacerun: yes;">
</span>P<span style="mso-spacerun: yes;"> </span>Pel</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">- <u>Dia</u><span style="mso-spacerun: yes;"> </span><u>menjadi</u><span style="mso-spacerun: yes;"> </span><u>ketua kelas</u>.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>S<span style="mso-spacerun: yes;">
</span>P<span style="mso-spacerun: yes;"> </span>Pel</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: 5.0pt; mso-add-space: auto; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b)</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat Pasif </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">adalah kalimat yang subjeknya
melakukan suatu pekerjaan/tindakan. Kalimat bentuk ini memiliki predikat berupa
kata kerja yang berawalan “di-“ dan “ter-“ dan diikuti kata depan “oleh”.
Kalimat pasif dapat dibedakan menjadi 2 bentuk, yaitu: </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; tab-stops: list 36.0pt; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Symbol;">
</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat Pasif Biasa</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> adalah kalimat pasif yang terdapat
di kalimat aktif transitif. Untuk predikatnya sendiri selalu berawalan dengan
imbuhan “di-“, “ter-“ dan “ke-an”.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh: </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">- Sampah
dibuang Rina.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">- Barang
itu dijual paman<i>.</i></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 5.0pt; tab-stops: list 36.0pt; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: Symbol;">
</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat Pasif Zero</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> adalah kalimat yang unsur objek
pelaku berdekatan dengan unsur objek penderita tanpa ada sisipan dari kata yang
lain. Ciri lainnya ialah unsur predikat berakhiran “-kan” sehingga membuat
awalan “di-“ menghilang dari predikat. Predikat juga bisa menggunakan kata
dasar yang bersifat kata kerja, kecuali kata kerja "aus" (kata kerja
yang tidak bisa menggunakan awalan “me-“ dan “ber-“).</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh: </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">- akan
saya sampaikan pesanmu.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">- Saya
berikan bukuku.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">v</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: Wingdings;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Cara mengubah kalimat aktif menjadi
kalimat pasif :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1. Subjek pada kalimat aktif
dijadikan objek pada kalimat pasif.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2. Awalan me- diganti dengan
di-.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3. Tambahkan kata oleh di
belakang predikat.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh :
Bapak memancing ikan. (aktif)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">.
Ikan dipancing oleh bapak. (pasif)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4. Jika subjek kalimat akrif berupa kata ganti maka
awalan me- pada predikat dihapus, kemudian subjek dan predikat dirapatkan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh : Aku harus
memngerjakan PR. (aktif)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">.
PR harus kukerjakan. (pasif)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 1;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">8.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kalimat Mayor dan Minor</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 1; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a)</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kalimat
mayor </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">adalah kalimat
yang sekurang-kurangnya mengandung dua unsur pusat (<i>inti</i>). Kalimat mayor
klausanya minimal harus terdiri atas subjek dan predikat.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 1;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">misalnya :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 1;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">- </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Saya mengantuk.<br />
- Presiden berkunjung ke Australia.<br />
- Susilo pergi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 1; text-align: justify; text-justify: inter-ideograph;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b)<span style="mso-spacerun: yes;"> </span><span style="text-transform: uppercase;">k</span>alimat
minor </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">adalah kalimat
yang mengandung satu unsur pusat (<i>inti</i>). Kalimat minor hanya dibentuk
oleh subjek atau predika atau objek bahkan keterangan saja. Meskipun hanya
dibentuk dengan satu kata, kalimat minor dapat dipaham pesannya karena sudah
diketahui konteksnya (kalimat,situasi,topic yang dibicarakan). Kalimat dapat
berupa kalimat jawaban-jawaban singkat,seruan, pertanyaan, salam, dan sapaan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 1;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Contoh<b style="mso-bidi-font-weight: normal;"> :</b></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 1;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-
pergi!</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 1;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-
mana?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 1;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-
hai!</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 1;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">-diam!</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">
BAB III</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: center; text-autospace: none;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">PENUTUP</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; text-autospace: none; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">A.</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"> </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">KESIMPULAN</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">Dari uraian-uraian di atas, maka
dapat disimpulkan bahwa :</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; text-autospace: none; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">Kalimat adalah satuan bahasa yang
mengandung pikiran lengkap. Sebuah kalimat paling kurang mengandung subjek dan
predikat.</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; text-autospace: none; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">Kalimat memiliki unsur penyusun
kalimat, yaitu Subjek,Predikat,objek,dan Predikat (SPOK).</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pola dasar kalimat adalah :</span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="mso-spacerun: yes;"> </span>KB + KK<span style="mso-tab-count: 2;"> </span> <span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="mso-spacerun: yes;"> </span>KB + KS<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="mso-spacerun: yes;"> </span>KB + KBil<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.<span style="mso-spacerun: yes;"> </span>KB + (KD + KB)<span style="mso-tab-count: 1;"> </span> <span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">5.<span style="mso-spacerun: yes;"> </span>KB1 + KK + KB2 <span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">6.<span style="mso-spacerun: yes;"> </span>KB1 + KK + KB2 +
KB3<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">7.<span style="mso-spacerun: yes;"> </span>KB1 + KB2 </span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4. Jenis-jenis Kalimat :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;">
</span>1. Kalimat berdasarkan pengucapan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;">
</span>2. Kalimat berdasarkan jumlah frasa (struktur gramatikalnya)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;">
</span>3. Kalimat berdasarkan isi atau fungsinya</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;">
</span>4. Kalimat berdasarkan unsur kalimat</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: 36.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>5. </span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "MS Gothic"; mso-fareast-theme-font: major-fareast;">Kalimat
Berdasarkan Susunan Pola Subjek-Predikat</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;">
</span>6. Kalimat berdasarkan bentuk gaya penyajiannya(retorikanya)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;">
</span>7. Kalimat berdasarkan subjeknya</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;">
</span>8. Kalimat Mayor dan Minor </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>9. Kalimat Efektif</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 28.0pt; mso-fareast-font-family: "Times New Roman";">BAB II</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 28.0pt; mso-fareast-font-family: "Times New Roman";">PARAGRAF</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.2 STRUKTUR
PARAGRAF</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Paragraf terdiri
atas kalimat topik atau kalimat pokok dan kalimat penjelas atau kalimat
pendukung. Kalimat topik merupakan kalimat terpenting yang berisi ide pokok
alinea. Sedangkan kalimat penjelas atau kalimat pendukung berfungsi untuk
menjelaskan atau mendukung ide utama.<span style="color: #00bd15;"> </span>Untuk
mendapatkan paragraf yang baik perlu diperhatikan hal-hal berikut :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Posisi Paragraf</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Sebuah karangan dibangun oleh
beberapa bab. Bab-bab suatu karangan yang mengandung kebulatan ide dibangun
oleh beberapa anak bab. Anak bab dibangun oleh beberapa paragraf. Jadi,
kedudukan paragraf dalam karangan adalah sebagai unsur pembangun anak bab, atau
secara tidak langsung sebagai pembangun karangan itu sendiri. Dapat dikatakan
bahwa paragraf merupakan satuan terkecil karangan, sebab di bawah paragraf
tidak lagi satuan yang lebih kecil yang mampu mengungkapkan gagasan secura utuh
dan lengkap.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Batasan Paragraf</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pengertian paragraf ini ada beberapa
pendapat, antara lain :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kamus Besar Bahasa Indonesia : paragraf adalah bagian bab
dalam suatu karangan (biasanya mengandung satu ide pokok dan penulisannya
dimulai dengan garis baru)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">The Jiang Gie dan A. Didyamartaya : paragraf ialah satuan
pembagian lebih kecil di bawah sesuatu bab dalam buku. Paragraf biasanya diberi
angka Arab.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kegunaan Paragraf</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Paragraf bukan berkaitan dengan segi
keindahan karangan itu, tetapi pembagian per paragraf ini memiliki beberapa
kegunaan, sebagai berikut:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Sebagai penampung fragmen ide pokok atau gagasan pokok
keseluruhan paragraph</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Alat untuk memudahkan pernbaca memahami jalan pikiran
penulisnya</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Penanda bahwa pikiran baru dimulai,</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Alat bagi pengarang untuk mengembangkan jalan pikiran secara
sistematis</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dalam rangka keseluruhan karangan, paragraf dapat berguna
bagi pengantar, transisi, dan penutup.</span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">2</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Unsur-Unsur Paragraf</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Ialah beberapa unsur yang pembangun
paragraf, sehingga paragraf tersebut tersusun secara logis dan sistematis.
Unsur-unsur paragraf itu ada empat macam, yaitu :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(1) transisi,</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(2) kalimat topik,</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(3) kalimat pengem-bang, dan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(4) kalimat penegas.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Keempat unsur ini tampil secara
bersama-sama atau sebagian, oleh karena itu, suatu paragraf atau topik paragraf
mengandung dua unsur wajib (katimat topik dan kalimat pengembang),
tiga unsur, dan mungkin empat unsur.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.</span></b><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Struktur Paragraf</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Mendapatkan banyaknya unsur dan
urutan unsur yang pembangun paragraf, struktur paragraf dapat dikelompokkan
menjadi delapan kemungkinan, yaitu :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Paragraf terdiri atas transisi kalimat, kalimat topik, kalimat
pengembang, dan kalimat penegas.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Paragraf terdiri atas transisi berupa kata, kalimat topik,
kalimat pengembang, dan kalimat penegas.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Parazraf terdiri atas kalimat topik, kalimat pengembang, dan
kalimat peneges.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Paragraf terdiri atas transisi berupa kata, kalimat topik,
dan kalimat pengembang.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Paragraf terdiri atas transisi berupa kalimat, kalimat
topik, kalimat pengembang.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">6.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Paragraf terdiri atas kalimat topik dan katimat pengembang.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">7.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Paragraf terdiri atas kalimat pengembang dan katimat topik.</span><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">3</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br clear="all" style="mso-special-character: line-break;" />
</span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 28.0pt; mso-fareast-font-family: "Times New Roman";">BAB III</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 28.0pt; mso-fareast-font-family: "Times New Roman";">SYARAT-SYARAT
PEMBENTUKAN PARAGRAF</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.1 SYARAT-SYARAT PARAGRAF</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kesatuan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kesatuan paragraf ialah semua
kalimat yang membangun paragraf secara bersama-sama menyatakan suatu hal atau
suatu tema tertenru. Kesatuan di sini tidak boleh diartikan bahwa paragraf itu
memuat satu hal saja.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kepaduan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kepaduan <i>(koherensi)</i> adalah
kekompakan hubungan antara suatu kalimat dan kalimat yang lain yang membentuk
suatu paragraf kepaduan yang baik tetapi apabila hubungan timbal balik antar
kalimat yang membangun paragraf itu baik, wajar, dan mudah dipahami. Kepaduan
sebuah paragraf dibangun dengan memperhatikan beberapa hal, seperti pengulangan
kata kunci, penggunaan kata ganti, penggunaan transisi, dan kesejajaran<i>(paralelisme).</i></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kelengkapan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Ialah suatu paragraf yang berisi
kalimat-kalimat penjelas yang cukup untuk menunjang kalimat topik. Paragraf
yang hanya ada satu kalimat topik dikatakan paragraf yang kurang lengkap.
Apabila yang dikembangkan itu hanya diperlukan dengan pengulangan-pengulangan
adalah paragraf yang tidak lengkap.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Panjang Paragraf</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Panjang paragraf dalam sebagai
tulisan tidak sama, bergantung pada beberapa jauh/dalamnya suatu Bahasa dan
tingkat pembaca yang menjadi sasaran.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Memperhitungkar, 4 hal :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Penyusunan kalimat topik,</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Penonjolan kalimat topik dalam paragraf,</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pengembangan detail-detail penjelas yang tepat, dan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";">·</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Penggunaan kata-kata transisi, frase, dan alat-alat lain di
dalam paragraf.<b> </b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: -18.0pt;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">4</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br clear="all" style="mso-special-character: line-break;" />
</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pola Sususnan Paragraf</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Rangkaian pernyataan dalam paragraf
harus disusun menurut pola yang taat asas, pernyataan yang satu disusun oleh
pernyatanyang lain dengan wajar dan bersetalian secara logis. Dengan cara itu pembaca
diajak oleh penulis untuk memahami paragraf sebagai satu kesatuan gagasan yang
bulat. Pola susunannya bermacam-macam, dan yang sering diterapkan dalam tulisan
ilmiah. antara lain :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(1) pola runtunan waktu,</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(2) pola uraian sebab akibat,</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(3) pola perbandingan dan
pertentangan,</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(4) pola analogi,</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(5) pola daftar, dan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(6) pola lain.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Ada tiga teknik pengembangan
paragraf :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Secara alami</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pengembangan paragraf secara alami
berdasarkan urutan ruang dan waktu. Urutan ruang merupakan urutan yang akan
membawa pembaca dari satu titik ke titik berikutnya dalam suatu ruang. Urutan
waktu adalah urutan yang menggambarkan urutan tedadinya peristiwa, perbuatan,
atau tindakan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Klimaks dan Antiklimaks</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pengembangan paragraf teknik ini
berdasarkan posisi tertentu dalam suatu rangkaian berupa posisi yang tertinggi
atau paling menojol. Jika posisi yang tertinggi itu diletakkan pads bagian
akhir disebut klimaks. Sebaliknya, jika penulis mengawali rangkaian dengan
posisi paling menonjol kemudian makin lama makin tidak menonjol disebut
antiklimaks.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Umum Khusus dan Khusus Umum</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dalam bentuk Umum ke Khuss utama
diletakkan di awal paragraf, disebut paragraf deduktif. Dalam bentuk
khusus-umum, gagasan utama diletakkan di akhir paragraf, disebut paragraf induktif.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.2 MACAM-MACAM PARAGRAF</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Eksposisi</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Berisi uraian atau penjelasan
tentang suatu topik dengan tujuan memberi informasi.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh:<br />
Para pedagang daging sapi di pasar-pasar tradisional mengeluhkan dampak
pemberitaan mengenai impor daging ilegal. Sebab, hampir seminggu terakhir
mereka kehilangan pembeli sampai 70 persen. Sebaliknya, permintaan terhadap
daging ayam dan telur kini melejit sehingga harganya meningkat. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">5</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Argumentasi</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Bertujuan membuktikan kebenaran
suatu pendapat/ kesimpulan dengan data/ fakta konsep sebagai alasan/ bukti.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh:<br />
Sebagian anak Indonesia belum dapat menikmati kebahagiaan masa kecilnya.
Pernyataan demikian pernah dikemukakan oleh seorang pakar psikologi pendidikan
Sukarton (1992) bahwa anakanak kecil di bawah umur 15 tahun sudah banyak yang
dilibatkan untuk mencari nafkah oleh orang tuanya. Hal ini dapat dilihat masih
banyaknya anak kecil yang mengamen atau mengemis di perempatan jalan atau
mengais kotak sampah di TPA, kemudian hasilnya diserahkan kepada orang tuanya
untuk menopang kehidupan keluarga. Lebih-lebih sejak negeri kita terjadi krisis
moneter, kecenderungan orang tua mempekerjakan anak sebagai penopang ekonomi
keluarga semakin terlihat di mana-mana.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Deskripsi</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Berisi gambaran mengenai suatu hal
atau keadaan sehingga pembaca seolah-olah melihat, merasa atau mendengar hal
tersebut.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh:<br />
Gadis itu menatap Doni dengan seksama. Hati Doni semakin gencar memuji gadis
yang mempesona di hadapanya. Ya, karena memang gadis didepannya itu sangat
cantik. Rambutnya hitam lurus hingga melewati garis pinggang. Matanya bersinar
lembut dan begitu dalam, memberikan pijar mengesankan yang misterius. Ditambah
kulitnya yang bersih, dagu lancip yang menawan,serta bibir berbelah, dia
sungguh tampak sempurna.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Persuasi</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Karangan ini bertujuan mempengaruhi
emosi pembaca agar berbuat sesuatu.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh:<br />
Dalam diri setiap bangsa Indonesia harus tertanam nilai cinta terhadap sesama
manusia sebagai cerminan rasa kemanusiaan dan keadilan. Nilai-nilai tersebut di
antaranya adalah mengakui dan memperlakukan manusia sesuai dengan harkat dan
martabatnya, mengembangkan sikap tenggang rasa dan nilai-nilai kemanusiaan.
Sebagai sesama anggota masyarakat, kita harus mengembangkan sikap
tolong-menolong dan saling mencintai. Dengan demikian, kehidupan bermasyarakat
dipenuhi oleh suasana kemanusian dan saling mencintai.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Narasi</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Karangan ini berisi rangkaian
peristiwa yang susul-menyusul, sehingga membentuk alur cerita. Karangan jenis
ini sebagian besar berdasarkan imajinasi.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh:<br />
Jam istirahat. Roy tengah menulis sesuatu di buku agenda sambil menikmati bekal
dari rumah. Sesekali kepalanya menengadah ke langit-langit perpustakaan,
mengernyitakan kening,tersenyum dan kembali menulis. Asyik sekali,seakan
diruang perpustakaan hanya ada dia.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">6</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.2.1 Macam-macam paragraf
berdasarkan tujuannya</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br clear="all" style="mso-special-character: line-break;" />
</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Paragraf pembuka</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Paragraf pembuka biasanya memiliki
sifat ringkas menarik, dan bertugas menyiapkan pikiran pembaca kepada masalah
yang akan diuraikan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh paragraf pembuka :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pemuli baru saja usai. Sebagian
orang, terutama caleg yang sudah pasti jadi, merasa bersyukur karena pemilu
berjalan lancer seperti yang diharapkan. Namun, tidak demikian yang dirasakan
oleh para caleg yang gagal memperoleh kursi di parlemen. Mereka mengalami
stress berat hingga tidak bias tidur dan tidak mau makan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Paragraf penghubung</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Paragraf penghubung berisi inti
masalah yang hendak disampaikan kepada pembaca. Secara fisik, paragraf ini
lebih panjang dari pada paragraf pembuka. Sifat paragraf-paragraf penghubung
bergantung pola dari jenis karangannya. Dalam karangan-karangan yang bersifat
deskriptif, naratif, eksposisis, paragraf-paragraf itu harus disusun
berdasarkan suatu perkembangan yang logis. Bila uraian itu mengandung pertentangan
pendapat, maka beberapa paragraf disiapkan sebagai dasar atau landasan untuk
kemudian melangkah kepada paragraf-paragraf yang menekankan pendapat pengarang.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Paragraf penutup</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Paragraf penutup biasanya berisi
simpulan (untuk argumentasi) atau penegasan kembali (untuk eksposisi) mengenai
hal-hal yang dianggap penting.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh paragraf penutup :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Demikian proposal yang kami buat.
Semoga usaha kafe yang kami dirikan mendapat ridho dari Tuhan YME serta
bermanfaat bagi sesame. Atas segala perhatiannya, kami ucapkan terima kasih.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.2.2 Macam-macam paragraf
berdasarkan letak kalimat utama</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Paragraf deduktif</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Paragraf deduktif ditandai dengan
terdapatnya kalimat utama di awal paragraf dan dimulai dengan pernyataan umum
yang disusun dengan uraian atau penjelasan khusus.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh paragraf deduktif :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kemauannya sulit untuk diikuti.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Dalam rapat sebelumnya, sudah diputuskan bahwa dana
itu harus disimpan dulu. Para peserta sudah menyepakati hal itu. Akan tetapi,
hari ini ia memaksa menggunakannya untuk membuka usaha baru. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">7</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br clear="all" style="mso-special-character: line-break;" />
</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Paragraf induktif</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Paragraf induktif ditandai dengan terdapatnya kalimat utama
di akhir paragraf dan diawali dengan uraian atau penjelasan bersifat khusus dan
diakhiri dengan pernyataan umum.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh paragraf induktif :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Semua orang menyadari bahwa bahasa merupakan sarana
pengembangan budaya. Tanpa bahasa, sendi-sendi kehidupan akan lemah. Komunikasi
tidak lancer. Informasi tersendat-sendat. <i>Memang bahasa merupakan alat
komunikasi yang penting, efektif dan</i> <i>efisien.</i></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Paragraf campuran</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Paragraf campuran ditandai dengan terdapatnya kalimat utama
di awal dan akhir paragraph. Kalimat utama yang terletak diakhir merupakan
kalimat yang bersifat penegasan kembali.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh paragraf campuran :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dalam kehidupan sehari-hari, manusia tidak dapat dilepaskan
dari komunikasi.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Kegiatan apa pun yang
dilakukan manusia pasti menggunakan sarana komunikasi, baik sarana komunikasi
yang sederhana maupun yang modern. <i>Kebudayaan dan peradaban manusia
tidak akan bias maju seperti sekarang ini tanpa adanya sarana komunikasi.</i></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.2.3 Macam-macam paragraf berdasarkan isi</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Paragraf deskripsi</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Paragraf deskripsi ditandai dengan kalimat utama yang tidak
tercantum secara nyata dan tema paragraf tersirat dalam keseluruhan paragraf.
Biasanya dipakai untuk melakukan sesuatu, hal, keadaan, situasi dalam cerita.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh paragraf deskripsi :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dari balik tirai hujan sore hari, pohon-pohon kelapa di
seberang lembah itu seperti perawan mandi basah, segar penuh gairah dan daya
hidup. Pelepah-pelepah yang kuyup adalah rambut basah yang tergerai dan jatuh
di belahan punggung. Batang-batang yang ramping dan meliuk-liuk oleh hembusan
angin seperti tubuh semampai yang melenggang tenang dan penuh pesona.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Paragraf proses</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Paragraf proses ditandai dengan tidak terdapatnya kalimat
utama dan pikiran utamanya tersirat dalam kalimat-kalimat penjelas yang
memaparkan urutan suatu kejadian atau proses, meliputi waktu, ruang, klimaks
dan antiklimaks.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Paragraf efektif</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Paragraf efektif adalah paragraf yang memenuhi ciri paragraf
yang baik. Paragrafnya terdiri atas satu pikiran utama dan lebuh dari satu
pikiran penjelas. Tidak boleh ada kalimat sumbang, harus ada koherensi antar
kalimat.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">8</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> <b>3.3 UNSUR-UNSUR PARAGRAF</b></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dalam pembuatan suatu paragraf harus memiliki unsur unsur
pembangun paragraf agar paragraf atau alinea dapat berfungsi dengan sebagaimana
mestinya Topik atau tema atau gagasan utama atau gagasan pokok atau pokok
pikiran, topik merupakan hal terpernting dalam pembuatan suatu alinea atau
paragraf agar kepaduan kalimat dalam satu paragraf atau alinea dapat terjalin
sehingga bahasan dalam paragraf tersebut tidak keluar dari pokok pikiran yang
telah ditentukan sebelumnya.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kalimat utama atau pikiran utama, merupakan dasar dari pengembangan
suatu paragraf karena kalimat utama merupakan kalimat yang mengandung pikiran
utama. Keberadaan kalimat utama itu bisa di awal paragraf, diakhir paragraf
atau pun diawal dan akhir paragraf. Berdasarkan penempatan inti gagasan atau
ide pokoknya alinea dibagi menjadi beberapa jenis yaitu:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Deduktif
: kalimat utama diletakan di awal alinea</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Induktif
: kalimat utama diletakan di akhir anilea</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Variatif
: kalimat utama diletakan di awal dan diulang pada akhir alinea</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Deskriptif/naratif
: kalimat utama tersebar di dalam seluruh alinea</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kalimat penjelas, merupakan kalimat yang berfungsi sebagai
penjelas dari gagasan utama. Kalimat penjelas merupakan kalimat yang berisisi
gagasan penjelas. Judul (kepala karangan), untuk membuat suatu kepala karangan
yang baik, ada beberapa syarat yang harus dipenuhi, yaitu :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">1.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Provokatif (menarik)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Berbentuk frase</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Relevan (sesuai dengan isi)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Logis</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: -18.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5.</span><span style="font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Spesifik</span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">9</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br clear="all" style="mso-special-character: line-break;" />
</span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 28.0pt; mso-fareast-font-family: "Times New Roman";">BAB IV</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 28.0pt; mso-fareast-font-family: "Times New Roman";">PENUTUP</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.1 Kesimpulan Dan Saran</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt; text-justify: inter-ideograph;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dari penjelasan diatas dapat disimpulkan bahwa ilmu Bahasa
Indonesia dapat member kita ilmu pengetahuan yang mendalam dan Bahasa Indonesia
adalah Bahasa Resmi kebangsaan dengan Berbahasa Indonesia kita bias menambah
Cakrawa dan pemikiran dan berbahasa yang lusa. </span><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<br /></div>
<div class="MsoNormal">
<br /></div>
</div>
Jauhari.acchttp://www.blogger.com/profile/02243227351771501545noreply@blogger.com3tag:blogger.com,1999:blog-7702541940843641715.post-52848795460828739932013-12-30T23:36:00.000+08:002013-12-30T23:36:50.921+08:00Tabel Badan Hukum Perusahaan Perbedaan Perusahaan Perorangan, Firma, CV, PT, Koperasi, dan BUMN<div dir="ltr" style="text-align: left;" trbidi="on">
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<b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Keterangan</span></b></div>
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<b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Firma</span></b></div>
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<b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">CV</span></b></div>
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<b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">PT</span></b></div>
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<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Koperasi</span></b></div>
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<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<b><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">BUMN</span></b></div>
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<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 35.8pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 125.15pt;" width="167">
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Pengguna Jasa</span></b></div>
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<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Buka
Pemilik</span></div>
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<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> Umumnya
Bukan Pemilik</span></div>
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umumnya
bukan pemilik</div>
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<div align="center" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
umumnya
bukan pemilik</div>
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<div align="center" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
anggota/umum</div>
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masyarakat</div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Pemilik Usaha</span></b></div>
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<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Individu</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 36.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 137.65pt;" width="184">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> Sekutu
Usaha</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 36.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.45pt;" valign="top" width="122">
<div align="center" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
sekutu
usaha yang terdiri dari sekutu aktif dan sekutu pasif</div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 36.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 93.35pt;" valign="top" width="124">
<div align="center" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
pemegang
saham</div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 36.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.45pt;" valign="top" width="122">
<div align="center" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
anggota</div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 36.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.45pt;" valign="top" width="123">
<div align="center" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
pemerintah</div>
</td>
</tr>
<tr style="height: 35.8pt; mso-yfti-irow: 3;">
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 35.8pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 125.15pt;" width="167">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Yang Punya Hak Suara</span></b></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 35.8pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 122.8pt;" width="164">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Pemilik</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 35.8pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 137.65pt;" width="184">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> Para
Sekutu</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 35.8pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.45pt;" valign="top" width="122">
<div align="center" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
sekutu
aktif</div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 35.8pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 93.35pt;" valign="top" width="124">
<div align="center" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
pemegang
saham biasa</div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 35.8pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.45pt;" valign="top" width="122">
<div align="center" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
anggota</div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 35.8pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.45pt;" valign="top" width="123">
<div align="center" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
pemerintah</div>
</td>
</tr>
<tr style="height: 35.8pt; mso-yfti-irow: 4;">
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 35.8pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 125.15pt;" width="167">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Pelaksanaan Voting</span></b></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 35.8pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 122.8pt;" width="164">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Tidak
Perlu</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 35.8pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 137.65pt;" width="184">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> Biasanya
Menurut Besarnya Modal Penyertaan</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 35.8pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.45pt;" width="122">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<br /></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 35.8pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 93.35pt;" valign="top" width="124">
<div align="center" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
menurut
besarnya saham yang dimiliki melalui RUPS</div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 35.8pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.45pt;" valign="top" width="122">
<div align="center" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
satu
anggota satu suara dan tidak boleh diwakilkan</div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 35.8pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.45pt;" width="123">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<br /></div>
</td>
</tr>
<tr style="height: 34.9pt; mso-yfti-irow: 5;">
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 34.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 125.15pt;" width="167">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Penentuan kebijaksanaan</span></b></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 34.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 122.8pt;" width="164">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Orang
yang Bersangkutan</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 34.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 137.65pt;" width="184">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> Para
Sekutu</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 34.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.45pt;" width="122">
<div align="center" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="color: black; font-family: "Calibri","sans-serif"; mso-bidi-font-size: 11.0pt;"> </span>sekutu aktif</div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 34.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 93.35pt;" width="124">
<div align="center" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="color: black; font-family: "Calibri","sans-serif"; mso-bidi-font-size: 11.0pt;"> </span>direksi</div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 34.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.45pt;" width="122">
<div align="center" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="color: black; font-family: "Calibri","sans-serif"; mso-bidi-font-size: 11.0pt;"> </span>pengurus</div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 34.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.45pt;" width="123">
<div align="center" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="color: black; font-family: "Calibri","sans-serif"; mso-bidi-font-size: 11.0pt;"> </span>pemerintah</div>
</td>
</tr>
<tr style="height: 34.9pt; mso-yfti-irow: 6;">
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 34.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 125.15pt;" width="167">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Balas Jasa Terhadap Modal</span></b></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 34.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 122.8pt;" width="164">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Tidak
Terbatas</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 34.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 137.65pt;" width="184">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> Tidak
Terbatas</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 34.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.45pt;" valign="top" width="122">
<div align="center" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
tidak
terbatas</div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 34.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 93.35pt;" valign="top" width="124">
<div align="center" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
tidak
terbatas</div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 34.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.45pt;" valign="top" width="122">
<div align="center" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
terbatas</div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 34.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.45pt;" valign="top" width="123">
<div align="center" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
tidak
terbatas</div>
</td>
</tr>
<tr style="height: 34.9pt; mso-yfti-irow: 7;">
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 34.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 125.15pt;" width="167">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Penerima Keuntungan</span></b></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 34.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 122.8pt;" width="164">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Orang
yang Bersangkutan</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 34.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 137.65pt;" width="184">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> </span>para
sekutu secara proporsional<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"></span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 34.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.45pt;" valign="top" width="122">
<div align="center" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
sesuai
perjanjian yang telah disepakati</div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 34.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 93.35pt;" valign="top" width="124">
<div align="center" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
pemegang
saham secara proporsional</div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 34.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.45pt;" valign="top" width="122">
<div align="center" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
anggota
sesuai jasa/partisipasi</div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 34.9pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.45pt;" valign="top" width="123">
<div align="center" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
rakyat,
negara</div>
</td>
</tr>
<tr style="height: 36.75pt; mso-yfti-irow: 8; mso-yfti-lastrow: yes;">
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 36.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 125.15pt;" width="167">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Yang Bertanggungjawab Terhadap Rugi</span></b></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 36.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 122.8pt;" width="164">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Pemilik</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 36.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 137.65pt;" width="184">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="color: black; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> Para
Sekutu</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 36.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.45pt;" valign="top" width="122">
<div align="center" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
sekutu
aktif</div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 36.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 93.35pt;" valign="top" width="124">
<div align="center" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
pemegang
saham sejumlah saham yang dimiliki</div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 36.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.45pt;" valign="top" width="122">
<div align="center" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
anggota
sejumlah modal ekuitas</div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 36.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 92.45pt;" valign="top" width="123">
<div align="center" style="mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: page; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 108.05pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
pemerintah</div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt;">Perbedaan Perusahaan Perorangan,
Firma, CV, PT, Koperasi,</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 24.0pt; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt;"> </span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt;">dan BUMN</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-size: 12.0pt; line-height: 115%;">Pengertian
PT (perseroan terbatas) adalah perusahaan yang modalnya terbagi atas
saham-saham , dan tanggung jawab sekutu pemegang saham terbatas atas jumlah
saham yang di milikinya.</span></div>
<div class="MsoListParagraphCxSpFirst" style="text-align: justify;">
<span lang="EN-US" style="font-size: 12.0pt; line-height: 115%;">Cirri-ciri PT, yaitu </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12.0pt; line-height: 115%;">Bertujuan mencari
keuntungan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12.0pt; line-height: 115%;">Mampunyai fungsi komersial
dan ekonomi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12.0pt; line-height: 115%;">Tidak memperoleh fasilitas
negara.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12.0pt; line-height: 115%;">Dipimpin oleh direksi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12.0pt; line-height: 115%;">Pegawainya berstatus
pegawai perusahaan swasta.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; line-height: 115%;">Pemerintah sebagai pemegang saham.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">g.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12.0pt; line-height: 115%;">Hubungan usaha di atur
dalam hokum perdata.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">h.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12.0pt; line-height: 115%;">Di atur dalam UU Perseroan
Terbatas Nomer 40 Tahun 2007</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">i.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; line-height: 115%;">Didirikan oleh 2 orang/ pribadi hokum.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">j.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; line-height: 115%;">Mempunyai modal dasar minimal 50 juta.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">k.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12.0pt; line-height: 115%;">Minimal modal yang harus
di setor ke bank 25% dari minimal modal dasar.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">l.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="EN-US" style="font-size: 12.0pt; line-height: 115%;">Tanggung jawab terbatas dari para pemegang saham.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">m.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12.0pt; line-height: 115%;">Didirikan dangan akta
notaries dan berlaku sejak di sah kan oleh menteri kehakiman<span style="mso-spacerun: yes;"> </span>(sekarang menteri hokum<span style="mso-spacerun: yes;"> </span>dan HAM ).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">n.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12.0pt; line-height: 115%;">Bertindak secara pribadi
hokum.</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">o.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="EN-US" style="font-size: 12.0pt; line-height: 115%;">Memiliki harta kekayaan
sendiri.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Persekutuan Komanditer atau yang
sering disebut CV</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">
menurut Pasal 19 KUHD adalah suatu bentuk perjanjian kerja sama untuk berusaha
bersama antara orang-orang yang bersedia memimpin, mengatur perusahaan, serta
bertanggung jawab penuh dengan kekayaan pribadinya, dengan orang-orang yang
memberikan pinjaman dan tidak bersedia memimpin perusahaan serta bertanggung
jawab terbatas pada kekayaan yang diikutsertakan dalam perusahaan itu.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Firma</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"> adalah suatu bentuk persekutuan
bisnis yang terdiri dari dua orang atau lebih dengan nama bersama yang tanggung
jawabnya terbagi rata tidak terbatas pada setiap pemiliknya</span><span style="font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;">Omset / omzet</b> adalah nilai transaksi
yang terjadi dalam hitungan waktu tertentu, misalnya harian, mingguan, bulanan,
tahunan.<br />
Omset bukan nilai keuntungan, juga bukan nilai kerugian.Nilai omset yang besar
dengan nilai keuntungan yang kecil atau terjadi kerugian adalah bukti ketidak
efisienan manajeman, dan sebaliknya.</div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">Saham</b> merupakan tanda penyertaan
modal pada suatu Perseroan Terbatas (PT) saham juga di identifikasikan sebagai
surat bukti kepemilikan dalam suatu PT yang diperoleh melalui pembelian atau
cara lain yang kemudian memberikan hak atas deviden dan lain-lain sesuai dengan
besar kecilnya investasi modal pada perusahaan tersebut.</div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">Saham</b> adalah tanda bukti
penagambilan bagian atau peserta dalam suatu Perseroan Terbatas. Bagi
perusahaan yang bersangkutan, hasil yang diterima dari penjualan sahamnya akan
tetap tertanam dalam perusahaan tersebut selama hidupnya, meskipun bagi
pemegang saham sendiri itu bukanlah merupakan penanam yang permanen. Karena
setiap waktu pemegang saham dapat menjual sahamnya.</div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">Saham</b> merupakan surat berharga
yang menunjukkan kepemilikan atau penyertaan pasar modal investor dalam suatu
perusahaan (Fakhruddin, 2006:13).</div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<b style="mso-bidi-font-weight: normal;">Neraca</b> adalah Laporan yang berisi
harta ( Asset ), Utang atau kewajiban-kewajiban pada pihak lain ( Liebilities )
Beserta modal ( Capital ) dari suatu perusahaan pada saat tertentu. Oleh karena
ituNeraca Terdiri dari 3 Kelompok Yaitu Aktiva, Kewajiban dan Modal.</div>
<div style="text-align: justify;">
1) Aktiva<br />
Aktiva adalah sumber daya dalam bentuk harta benda atau hak yang dikuasai oleh
perusahaan.</div>
<div style="text-align: justify;">
(a) Aktiva Lancar<br />
Aktiva Lancar(current assets) adalah aktiva yang mempunyai masa manfaat kurang
dari 1tahun. Yang termasuk aktiva lancar adalah sebagai berikut:<br />
(1) Kas (cash)<br />
(2) Surat-Surat Berharga (marketable securities)<br />
(3) Deposito jangka pendek<br />
(4) Piutang Usaha (account receivable)<br />
(5) Sediaan (inventory)<br />
(6) Pendapatan yang masih harus diterima (accruals receivable)</div>
<div style="text-align: justify;">
(b) Aktiva Tidak Lancar<br />
Aktiva tidak lancar adalah aktiva yang mempunyai masa manfaat lebih dari 1
tahun. Yang termasuk aktiva tidak lancar adalah sebagai berikut :</div>
<div style="text-align: justify;">
(1) Aktiva Tetap (Fixed Assets)<br />
Aktiva tetap adalah aktiva berwujud yang diperoleh dalam bentuk siap pakai atau
dibangun lebih dahulu dan digunakan dalam kegiatan operasi perusahaan,
yaitu Tanah, mesin-mesin, kendaraan, gedung, peralatan.<br />
(2) Investasi Jangka Panjang (Invesment)<br />
Investasi jangka panjang adalah bentuk penyertaan jangka panjang di luar
kegiatan pokok perusahaan.<br />
(3) Aktiva Tidak Berwujud (intangible assets)<br />
Aktiva tidak berwujud adalah hak istimewa yang dimiliki dan memberikan masa
manfaat ekonomi kepada perusahaan, yaitu hak paten, hak cipta, merek dagang,
goodwill dan franchise.</div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<br /></div>
</div>
Jauhari.acchttp://www.blogger.com/profile/02243227351771501545noreply@blogger.com0tag:blogger.com,1999:blog-7702541940843641715.post-68264740413057823642013-11-24T11:27:00.003+08:002013-12-30T23:06:20.680+08:00Kata-Kata Renungan Terbaik Penuh Makna<div dir="ltr" style="text-align: left;" trbidi="on">
<div style="text-align: justify;">
<i>Berikut ada beberapa kata yang mungkin utnuk kira renungkan bersama demi lebih baiknya hidup kita dan menjadikan kita pribadi yang terbaik.Betapa sulitnya manusia
bersyukur atas nafas yang masih berhembus di badan. Namun betapa mudahnya
manusia mengeluh hanya karena kakinya menginjak kotoran</i>
</div>
<div class="MsoNormal" style="text-align: justify;">
<br />
<i>Orang yang mau mengakui kesalahan dan memperbaikinya dengan rendah hati akan
dapat meningkatkan kebijaksanaanya</i><i><span lang="IN" style="mso-ansi-language: IN;"></span></i></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="mso-ansi-language: IN;"><br />
<i>45 menit terasa terlalu lama untuk berzikir,tapi betapa pendeknya waktu itu
untuk pertandingan sepakbola</i><br />
<br />
<i>Uang Rp 20,000an kelihatan begitu besar bila dibawa ke kotak amal Masjid,
tapi begitu kecil bila kita bawa ke Ramayana</i></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="mso-ansi-language: IN;"><br />
</span><i>Ketika kamu berkata jujur, tak ada yg harus kamu ingat. Ketika kamu
berkata dusta, kamu harus mengingat setiap dusta yg terucap</i><i><span lang="IN" style="mso-ansi-language: IN;"></span></i></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="mso-ansi-language: IN;"><br />
<i>Kadang kita lupa mensyukuri apa yg telah Tuhan anugrahkan pada kita, lihat
sekelilingmu betapa indah dan sempurna Tuhan ciptakan semua, kenapa kita selalu
mengeluh dengan keadaan kita??? </i></span><i>Padahal masih banyak yg kurang
beruntung dari kita, hey hidup tu cuma smentara jangan jadikan hidupmu percuma,
hanya mengejar dunia</i><i><span lang="IN" style="mso-ansi-language: IN;"></span></i></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<i>Pandanglah segala sesuatu dari
kacamata orang lain. Apabila hal itu menyakitkan hatimu, sangat mungkin hal itu
menyakitkan hati orang itu pula</i><i><span lang="IN" style="mso-ansi-language: IN;"></span></i></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<i>Ingat! bahwa yang paling
cerdas diantara manusia ialah yang paling banyak mempersiapkan kehidupan
setelah mati</i><i><span lang="IN" style="mso-ansi-language: IN;"></span></i></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="mso-ansi-language: IN;">Simak juga kata kata yang tak kalah menariknya dari Kumpulan kata kata
renungan terbaik yakni </span><span lang="IN" style="mso-ansi-language: IN;">Kata Kata Petuah Orang Tua kepada Anak</span><span lang="IN" style="mso-ansi-language: IN;"> untuk pengetahuan kita akan petuah orang
tua kepada anak</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Sebenarnya, di
belakang kegagalan ataupun kesalahan, ada hikmah yang tak diketahui, ada
kemungkinan yang tak terpikirkan, ada kesempatan baik yang tak pernah kau
miliki dulu... </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Ketidaktahuan membuat orang takut
dan penasaran. Jika kau berani menghadapinya, maka kau akan menemukan semua
jawabannya... Itulah keajaiban.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">----------------------------------------------------------------------------------</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Seseorang menangis, karena disakiti;
seseorang disakiti, karena dia peduli kepada orang yang menyakitinya; seseorang
peduli, karena dia memiliki perasaan; seseorang berperasaan, karena dia adalah
manusia biasa. Jadi, jika kau memiliki perasaan, peduli, sakit, menangis... Itu
semua karena kau adalah seorang manusia biasa. Jadi, Ketika bersedih ataupun
marah, maafkanlah dirimu dan orang yang menyakitimu, karena kita sama-sama
manusia biasa yang tak luput dari kesalahan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">----------------------------------------------------------------------------------</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Bertumbuh menjadi tua adalah sebuah
kehidupan, tetapi menjadi dewasa adalah sebuah pengalaman. Semua orang pasti
akan menjadi tua, tetapi tidak semua orang bisa menjadi dewasa.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Orang dewasa adalah... ketika
mendapatkan rejeki, mereka tidak menyombongkan diri, dan ketika kehilangan,
mereka tidak terpuruk dalam kesedihan. Mereka menerima dengan bersyukur dan
melepas dengan ihklas;</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Orang dewasa adalah... Jika kaya,
mereka tak akan merendahkan orang miskin, dan jika miskin, mereka tak akan
merendahkan dirinya.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Orang dewasa adalah
bertanggungjawab, bijaksana, selalu bersyukur, dan rendah diri.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> ---------------------------------------------------------------------------------</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Sekarang aku baru mengerti, ternyata
ada sebagian orang memiliki sepetak sisi gelap di dalam dirinya, tak ada yang
bisa meneranginya... tak ada yang bisa menarik dia keluar, bahkan dirinya.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Di dalam tempat itulah mereka
menyimpan semua rahasianya...</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Maka jangan menyalahkan dirimu jika
tidak mengerti mereka... Mereka hanya memerlukan kau menghargainya.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">----------------------------------------------------------------------------------</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Manusia memiliki sepasang mata,
terletak di depan dan sama rata, agar kita melihat setiap orang dengan
pandangan setara; manusia memiliki 2 telinga, terletak di dua sisi yang berbeda,
agar kita tidak mendengar cerita dari satu sisi saja; manusia memiliki 2 sisi
otak, agar kita tidak hanya memikirkan diri sendiri, tetapi memikirkan orang
lain juga.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">----------------------------------------------------------------------------------</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kekhawatiran tak akan menghapus
masalah yang kau hadapi, dia hanya akan menghapus semangat yang kau miliki...</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">----------------------------------------------------------------------------------</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Siapa yang tidak pernah memikirkan
kemungkinan lain yang bisa terjadi?</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Misalnya: jika aku tidak masuk ke
universitas ini, atau memilih universitas lain, apa yang akan terjadi? Jika hal
ini aku melakukan dengan cara lain, apa yang akan terjadi? Jika aku tidak
bertemu dengan kekasihku, apakah aku akan memiliki cinta lain?.... Dan
lainnya... </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Ketika memikirkan itu, aku juga
menyadari bahwa sebagian besar pilihan yang kita ambil dipengaruhi oleh
keterbatasan lingkungan kita, bukankah begitu?</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">----------------------------------------------------------------------------------</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kau tak bisa mengubah lingkungan,
tetapi kau bisa mengubah dirimu sendiri; Kau tak bisa mengubah kenyataan,
tetapi kau bisa mengubah sikap; kau tak bisa mengubah masa lalu, tetapi kau
bisa mengubah sekarang; kau tak bisa mengendalikan orang lain, tetapi kau bisa
mengontrol diri sendiri; kau tak bisa meramal hari esok, tetapi kau bisa
mensyukuri hari ini; kau tak bisa selalu berhasil melakukan segala sesuatu,
tetapi kau bisa selalu berhati-hati melakukan segala sesuatu; kau tak bisa
mengetahui berapa panjang sebuah kehidupan, tetapi kau bisa memutuskan berapa
lebarnya sebuah kehidupan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">----------------------------------------------------------------------------------</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Ketika kau menangis dalam
kerinduanmu; ketika kau termenung di dalam kesepianmu; ketika kau jatuh dalam
masalahmu... Apakah kau tahu di jauh sana, doa-doa keluargamu selalu menyertai
langkahmu? Cinta mereka tidak akan pernah habis, dukungan mereka selalu yang
terkuat.....</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dan jangan lupa, Tuhan selalu berada
di hatimu... Jadikan Tuhan sebagai sahabatmu.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Setiap malam pulang kerja, dengan
lelah duduk di kursi... Mengira dengan semua kelelahan ini hidup baru terasa
berarti. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Tetapi ingatlah, hidup itu yang
terpenting bukan hanya bekerja keras, kau harus memiliki arah jalan yang benar;
percaya kepada diri sendiri; percaya bahwa jalan yang kau pilih itu benar,
teman hidup yang kau pilih itu tak mungkin salah... </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">maka setiap pagi yang membangunkan
kau bukan alarm, melainkan impian yang ingin kau capai....</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">----------------------------------------------------------------------------------</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Di dalam hidup kita pasti ada
seseorang : </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">yang tak bisa dicintai, tetapi tak
terlupakan;</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">yang sangat dirindukan, tetapi tak
bisa ketemu; </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">yang banyak kata-kata yang ingin
diungkapkan kepadanya, tetapi hanya dengan diam dan airmata yang bisa
menggantikan perasaan ini; </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">yang ingin kita bahagiakan dia
seumur hidup, tetapi hanya dengan meninggalkannya, yang bisa memberi dia
kebahagiaan...</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">----------------------------------------------------------------------------------</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Lepaskanlah dia... Hanya dengan
menjalani hidup kita dengan baik, yang bisa kita lakukan untuk menghargai
pengorbanan kita...</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">---------------------------------------------------------------------------------</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Hal yang paling menyakitkan di dunia
ini... Bukan karena suaramu yang dingin mengatakan bahwa kau tidak mencintai
aku lagi, tetapi tanganmu melepaskan tanganku, meninggalkan aku jatuh ke dalam
kesedihan dan aku tak bisa melupakanmu selamanya!</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Hal yang paling menyakitkan di dunia
ini... Bukan karena aku jatuh ke dalam kesedihan dan tak bisa melupakanmu,
tetapi karena kau tak mengerti kesedihanku da...n tak peduli kesepianku!</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Hal yang paling menyakitkan di dunia
ini... Bukan karena kau tak mengerti kesedihanku dan tak peduli dengan
kesepianku, tetapi karena di saat hatiku hancur lebur, aku hanya bisa menangis
tanpa airmata!</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Hal yang paling menyakitkan di dunia
ini... Bukan karena hatiku hancur lebur dan menangis tanpa airmata, tetapi
karena kehidupanmu yang bahagia di masa depan akan tanpa diriku!</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Hal yang paling menyakitkan di dunia
ini............</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 24.0pt; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt;">Kata-kata </span></b><b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 24.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman"; mso-font-kerning: 18.0pt;">Renungan</span></b></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Cara
pembalasan yang setimpal adalah dengan melupakan kesalahan orang lain.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">__________________________________________________________________________________________</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Nasib
bukanlah merupakan persoalan kesempatan, tapi merupakan pilihan, yakni bukan
sesuatu yang harus ditunggu, tapi sesuatu yang harus diupayakan.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">__________________________________________________________________________________________</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Perjalanan
ribuan mil dimulai dengan satu langkah.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">__________________________________________________________________________________________</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kau
tidak akan dapat menambah umur dalam kehidupanmu, tapi kau bisa tambahkan
kehidupan dalam umurmu.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">__________________________________________________________________________________________</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Tidak
ada seorangpun dapat kembali kemasa lalu untu membuat suatu awal yang baru.
Namun, setiap orang dapat memulai saat ini untuk membuat suatu akhir yang baru.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">__________________________________________________________________________________________</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Tuhan
tidak menjanjikan hari-hari tanpa kesedihan, tawa tanpa sedih, panas tanpa
hujan, tetapi DIA menjanjikan kekuatan untuk menghadapi hari-hari sulit,
hiburan untuk tangisan, dan petunjuk untuk menjalani kehidupan.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">__________________________________________________________________________________________</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Apabila
kau merasa sedih karena gagal mendapatkan yang kau inginkan, duduklah dengan
mantab dan berbahagialah, karena Tuhan sedang menyiapkan sesuatu yang lebih
baik bagimu.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">__________________________________________________________________________________________</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kau
tidak dapat menjadikan seseorang mencintaimu, tetapi kau dapat menjadi
seseorang yang patut dicintai.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Ukuran
cinta ada ketika kau mencintai seseorang tanpa ukuran.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">__________________________________________________________________________________________</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Dalam
kehidupan, jarang sekali kau bertemu dengan orang yang kau cintai dan
mencintaimu. Jadi, sekali kau dapatkan orang itu jangan sampai terlepas, karena
kesempatan itu mungkin tidak akan kembali padamu.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">__________________________________________________________________________________________</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Lebih
baik kehilangan harga dirimu karena orang yang kau cintai daripada kehilangan
orang yang kau cintai karena harga dirimu.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">__________________________________________________________________________________________</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kita
menghabiskan waktu untuk mencari orang yang pantas untuk dicintai, atau
mencari-cari kesalahan orang yang kita cintai. Padahal seharusnya kita menyempurnakan
cinta yang kita berikan.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">__________________________________________________________________________________________</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Jangan
kau tinggalkan sahabat lama, kau tidak akan pernah mendapatkan gantinya.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">__________________________________________________________________________________________</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5
cara sederhana untuk hidup bahagia: bebaskan pikiranmu dari kebencian, bebaskan
pikiran dari kekhawatiran, hiduplah sederhana, berilah lebih banyak, dan
berharaplah lebih sedikit.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">__________________________________________________________________________________________</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kekecewaan
itu ibarat jalan yang berbongkah-bongkah, melambatkanmu sedikit, tapi kau akan
menikmati jalan halus setelahnya.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">__________________________________________________________________________________________</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Jangan
menyeberang jembatan tanpa kemampuan berenang.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">__________________________________________________________________________________________</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Berilah
makan keyakinanmu niscaya keraguanmu akan mati kelaparan.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">__________________________________________________________________________________________</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Bila
kau tidak dapat menciptakan bumi, memberikan “saran” pada Tuhan bukanlah suatu
gagasan yang baik.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">__________________________________________________________________________________________</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kesedihan
melihat ke belakang, kegelisahan melihat kesekeliling, dan keyakinan melihat
keatas.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">__________________________________________________________________________________________</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Berdiri
di tengah jalan berbahaya, kau dapat tertabrak kendaraan dari dua arah.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">__________________________________________________________________________________________</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kata-kata
adalah jendela hati.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">__________________________________________________________________________________________</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Perkawinan
yang tepat bukanlah mencari pribadi yang tepat, tapi menjadi pribadi yang
tepat.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">__________________________________________________________________________________________</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pohon
yang besar dahulu hanyalah biji kecil yang tergeletak di tanah.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">__________________________________________________________________________________________</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Lidah
pasti berat timbangannya, karena hanya sedikit orang yang mampu menahannya.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">__________________________________________________________________________________________</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Memaafkan
adalah seperti membebaskan si pesakitan dari penjara. Dan kemudian kau tahu
bahwa si pesakitan itu adalah kau sendiri.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">__________________________________________________________________________________________</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Perhatikan,
kura-kura hanya maju jika kepalanya menjulur.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Hargailah
semua yang masih kau miliki sebelum ia hilang darimu, dan akhirnya kau
menyadari betapa berharganya bagimu.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">__________________________________________________________________________________________</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Kehidupan
hanya dapat dipahami dengan mundur kebelakang. Tapi harus dijalani dengan maju
kebelakang.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">__________________________________________________________________________________________</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Segala
sesuatu dalam kehidupan sifatnya sementara: jika berjalan dengan baik,
nikmatilah. Karena hal itu tidak berlangsung lama. Jika tidak berjalan baik,
jangan kawatir, karena hal itu juga tidak akan berlangsung selamanya.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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Jauhari.acchttp://www.blogger.com/profile/02243227351771501545noreply@blogger.com4tag:blogger.com,1999:blog-7702541940843641715.post-44666659443175657112013-10-24T19:53:00.001+08:002013-10-24T20:35:55.523+08:00Mengupas Pengalaman dan Pandangan Konsumen OTA di Indonesia <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
OTA (Online
Travel Agent) merupakan sebuah layanan online yang berfokus pada bidang wisata,
khususnya transportasi dan akomodasi, baik tiket kereta api, <b> <a href="http://www.traveloka.com/" target="_blank">tiket pesawat dan sewa kamarhotel</a> </b> dengan harga yang relatif
terjangkau. Jenis layanan ini mulai “booming” 3 tahun belakangan ini. Tingginya
jumlah pengguna internet di Indonesia merupakan faktor utama pemicu lahirnya
perusahaan OTA. Namun, untuk lebih spesifiknya mereka tumbuh dan berkembang
karena semakin banyaknya permintaan/demand dari pengguna internet di Indonesia
yang membutuhkan jasa pencarian dan pemesanan tiket transportasi maupun
akomodasinya. Munculnya layanan online, tidak hanya OTA bagaikan “angin
segar” bagi konsumen di Indonesia,
mereka jadi memiliki pilihan layanan yang memiliki keunikan dan keunggulan
tersendiri untuk membantu memenuhi kebutuhan hidupnya. Diantara beberapa jenis
layanan online yang ada saat ini, OTA merupakan salah satu layanan yang
berkembang dengan pesat. Apa saja alasannya? Untuk mengetahui hal tersebut,
saya akan mengupasnya berdasarkan pengalaman dan pandangan konsumen di
Indonesia akan layanan OTA ini.</div>
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Di Indonesia
ada beberapa layanan OTA yang sudah dikenal oleh konsumen di Indonesia, antara
lain Traveloka.com, tiket, tiket2, dan wego. Langkah mereka ini diikuti oleh
pebisnis lain untuk terjun ke bidang yang sama, sehingga pasar OTA saat ini
sudah mulai ramai dan timbul persaingan sengit satu sama lain. Berbagai strategipun
dilakukan untuk merebut minat dan hati masyarakat Indonesia, dan hal ini tanpa
disadari akan menguntungkan konsumen tiket pesawat terbang sebagai tujuan utama
dari layanan OTA. Namun sebelum hal ini terjadi, pada awalnya masyarakat tentu
merasa ragu dan tidak percaya dengan bidang bisnis ini. Kenapa? Karena konsep
bisnisnya yang full online, tidak ada wujud fisik tempatnya, bahkan hasil dari
layanan tersebutpun tidak dalam wujud fisik membuat masyarakat bertanya-tanya
dan takut untuk mencobanya. Tidak umumnya konsep bisnis yang ditawarkan dan
minimnya sosialisasi menjadi tantangan awal bagi setiap perusahaan OTA. Oleh
karena itu, unsur “Trust” atau kepercayaan menjadi suatu hal yang perlu
dibangun sebagai pondasi utama dari setiap bisnis online, termasuk OTA. </div>
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Hal ini
sepertinya disadari betul oleh perusahaan Online Travel Agent, dan perlahan-lahan mereka pun
melakukan sosialisasi sistem dan layanan mereka kepada masyarakat Indonesia
hingga akhirnya bisa berkembang sampai saat ini. Lalu gimana caranya agar kita
bisa tahu layanan OTA yang terpercaya? Caranya cukup mudah, kita cukup melihat
testimoni konsumen yang pernah menggunakannya. Biasanya mereka akan
mengutarakan rasa kepuasan atau sebaliknya melalui social media, forum ataupun
blog pribadi. Siklus ini sudah menjadi kebiasaan dan bagian dari penyampaian
aspirasi konsumen terhadap layanan yang baru mereka gunakan. Media Facebook dan
Twitter umumnya paling sering digunakan untuk mengutarakan isi hati konsumen
layanan OTA, dan lainnya. Seringkali kita temukan status yang berupa testimoni
kepada jasa yang baru digunakan. Contohnya, dibawah ini saya temukan beberapa
Tweet dari konsumen yang pernah menggunakan jasa pemesanan tiket pesawat online
di Traveloka.com:</div>
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<a href="http://4.bp.blogspot.com/-xHamAWi0vhM/UmkHnSx0X_I/AAAAAAAAAB4/jPuVqulSNZ4/s1600/anggirocker+1.jpg" imageanchor="1" style="text-align: center;"><img border="0" height="320" src="http://4.bp.blogspot.com/-xHamAWi0vhM/UmkHnSx0X_I/AAAAAAAAAB4/jPuVqulSNZ4/s320/anggirocker+1.jpg" width="222" /></a></div>
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Gambar diatas
hanya contoh kecil dari ungkapan konsumen perusahaan OTA yang merasa puas
dengan layanannya. Masih banyak cara lain lagi untuk mengetahuinya, seperti
melihat aktifitas akun sosial media website perusahaan tersebut, baik di
Facebook dan Twitter. Website yang terpercaya pasti akan banyak dibicarakan
oleh konsumen dan masyarakat Indonesia. Layaknya sebuah layanan yang populer
yang banyak digemari dan memberikan manfaat/nilai lebih ke konsumen di Negara ini.</div>
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Dengan mulai
dikenalnya layanan OTA ini, maka secara tidak langsung gaya hidup masyarakatpun
akan berubah. Mulai dari yang manual dalam memesan tiket pesawat, seperti ke
travel agen lokal, menjadi online booking yang serba praktis, mudah dan cepat. Tapi
saya tidak puas sampai di sini saja, dan ingin mengetahui lebih jauh tentang
pandangan dan pengalaman konsumen di Indonesia mengenai layanan OTA. Setelah
mencari-cari informasi di search engine, akhirnya saya menemukan sebuah hasil
survey online dari surveyonics.com, mengenai pemesanan tiket secara online.
Dibawah ini ada beberapa hasil surveynya yang saya ambil untuk mengetahui
pandangan orang yang pernah menggunakan jasa OTA. Ketika saya ambil gambarnya,
sudah ada 52 orang yang berpartisipasi dalam survey ini, dan berikut beberapa
pandangannya:</div>
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<a href="http://4.bp.blogspot.com/-HDeiG8qbX-g/UmkHni_6qrI/AAAAAAAAAB8/Ez00CexZvSs/s1600/anggirocker+2.jpg" imageanchor="1" style="text-align: center;"><img border="0" height="361" src="http://4.bp.blogspot.com/-HDeiG8qbX-g/UmkHni_6qrI/AAAAAAAAAB8/Ez00CexZvSs/s400/anggirocker+2.jpg" width="400" /></a></div>
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Dari beberapa
pertanyaan diatas, ternyata sebagian besar konsumen merasakan manfaat akan
adanya layanan pemesanan tiket via online. Mereka merasakan manfaatnya dalam
berbagai hal, seperti menghemat waktu, tenaga, biaya transportasi, kemudahan
prosedurnya, dan harga promo dari tiket yang ditawarkan. Harga yang ditawarkan
oleh layanan OTA seperti Traveloka dan Tiket ini umumnya memang sedikit lebih
murah, terlebih jika sedang ada promo tiket dari maskapai tertentu. </div>
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Setelah
konsumen merasakan manfaat akan hadirnya layanan OTA, maka saya ingin
mengetahui lebih lanjut mengenai pandangan konsumen tersebut terhadap tingkat
kepuasannya, dan dibawah ini ada hasil survey yang menggambarkan pandangan
tersebut:</div>
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<a href="http://3.bp.blogspot.com/-yrw0BZAbDSU/UmkHmyTVIAI/AAAAAAAAAB0/lz_7hScb_QE/s1600/anggirocekr+3.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="345" src="http://3.bp.blogspot.com/-yrw0BZAbDSU/UmkHmyTVIAI/AAAAAAAAAB0/lz_7hScb_QE/s400/anggirocekr+3.jpg" width="400" /></a></div>
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Dari segi
peranannya, ternyata mayoritas konsumen membutuhkan mereka untuk tetap malayani
masyarakat Indonesia. 19% merasa sangat memerlukannya, 32%merasa perlu, dan 36%
cukup memerlukan layanan OTA. Dan hanya sebagian kecil saja, yaitu 11% yang
tidak memerlukannya. Para konsumen ini juga sangat tidak setuju atau tidak
menginginkan kalau layanan OTA ini ditiadakan, hal tersebut dapat terlihat pada
tingginya tingkat ketidaksetujuan, yaitu 76% konsumen yang tidak ingin layanan
ini hilang.</div>
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Dari semua
hal yang sudah dibicarakan diatas, ujung-ujungnya tentu akan mengarah kepada
tingkat kepuasan konsumen, dan dari total 52 responden yang mengisi survey ini,
rata-rata cukup puas hingga sangat puas, sedangkan 5% konsumen tidak puas
terhadap layanan OTA. Dengan gambaran tersebut, saya dapat mengambil kesimpulan
bahwa layanan ini memang memiliki nilai lebih yang dapat membantu masyarakat di
Indonesia untuk mendapatkan tiket pesawat secara mudah dan cepat. </div>
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Jadi secara
garis besar perusahaan Online Travel Agent memiliki andil besar dalam membantu
konsumen di Indonesia untuk memenuhi kebutuhannya. Selain itu, secara tidak
langsung konsumen akan mendapatkan pengetahuan baru mengenai prosedur pemesanan
via online, juga mengetahui cara untuk mendapatkan tiket termurah/promo yang
diinginkan. Sedikit info saja dari saya, sebenarnya ada beberapa maskapai yang
sering menawarkan harga promo secara rutin, antara lain, Citilink, Tigerair
Mandala, dan AirAsia. Tiga maskapai ini bergerak di layanan LCC (Low Cost
Carrier) yang fokus pada harga tiket pesawat murah dan kaya akan promo
terbarunya. Jadi, tidak heran jika anda sering menemukan<b> <a href="http://www.traveloka.com/citilink">tiket promo dari Citilink</a>
</b>atau AirAsia, karena sudah menjadi
komitmen perusahaan dalam melayani konsumennya. </div>
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Inilah
sekilas gambaran mengenai pandangan konsumen dari layanan OTA di Indonesia.
Pengalaman mereka tentu sangat berharga dan dapat membantu merubah perspektif
masyarakat yang belum mengetahui layanan ini. Rasa puas dan pengalaman
menggunakan layanan OTA tentu akan merubah gaya hidup masyarakat, dari yang
serba manual menjadi ke gaya hidup mudah dan praktis. Karena memang tidak dapat
dipungkiri kalau kemajuan teknologi didunia termasuk internet akan membuat
manusia menjadi lebih dilayani dalam memenuhi kebutuhannya. Lalu, bagaimana
dengan anda, apakah anda sudah menyadarinya? Atau justru memang sudah menjadi
bagian dari kemajuan teknologi ini? Semuanya kembali kepada diri masing-masing,
karena pada esensinya kemajuan teknologi berdampak positif bagi manusia. Terima
kasih</div>
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Anonymousnoreply@blogger.com3tag:blogger.com,1999:blog-7702541940843641715.post-90163460446603774472013-10-16T00:16:00.001+08:002013-10-16T00:17:10.658+08:00syarat-syarat pembentukan koperasi dan arti dari lamabng koperasi Indonesia<div dir="ltr" style="text-align: left;" trbidi="on">
<h3 class="post-title entry-title" itemprop="name">
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Syarat
jumlah orang pendiri untuk mendirikan Koperasi Primer sangat mudah
yakni oleh minimal 20 orang. Disamping itu, juga harus dengan Akta
Pendirian dan Anggaran Dasar. AD Koperasi, minimal memuat 10 ketentuan.</span></h3>
<div class="post-header">
</div>
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<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sesuai UU Nomor 25 Tahun 1992 tentang Perkoperasian, syarat pembentukan diatur dalam bab IV, Pasal 6, 7, 8.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Comic Sans MS"; font-size: 12.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Syarat Pembentukan:</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 12.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></b></div>
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<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Koperasi Primer dibentuk oleh sekurang-kurangnya 20 (dua puluh) orang. (Pasal 6).</span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Persyaratan
ini dimaksudkan untuk menjaga kelayakan usaha dan kehidupan Koperasi.
Orang-seorang pembentuk Koperasi adalah mereka yang memenuhi persyaratan
keanggotaan dan mempunyai kepentingan ekonomi yang sama.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 12.6pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -12.6pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Sedangkan Koperasi Sekunder dibentuk oleh sekurang-kurangnya 3 (tiga) Koperasi (Pasal 6).</span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. Pembentukan Koperasi dilakukan dengan Akta Pendirian yang memuat AD (Pasal 7).</span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4. Alamat kantor Koperasi harus jelas (Pasal 7).</span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Isi Anggaran Dasar, dijelaskan dalam Pasal 8, setidaknya mengatur 10 ketentuan:</span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">a. daftar nama pendiri;</span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b. nama dan tempat kedudukan;</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 12.6pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -12.6pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">c. maksud dan tujuan serta bidang usaha;</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 12.6pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -12.6pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">d. ketentuan mengenai keanggotaan;</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 12.6pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -12.6pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">e. ketentuan mengenai Rapat Anggota;</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 12.6pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -12.6pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">f. ketentuan mengenai pengelolaan;</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 12.6pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -12.6pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">g. ketentuan mengenai permodalan;</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 12.6pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -12.6pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">h. ketentuan mengenai jangka waktu berdirinya;</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 12.6pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -12.6pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">i. ketentuan mengenai pembagian sisa hasil usaha;</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: 12.6pt; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -12.6pt;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">j. ketentuan mengenai sanksi.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Status Badan Hukum</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></b></div>
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<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Koperasi memperoleh status badan hukum setelah akta pendirian disahkan oleh Pemerintah (Pasal 9)</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<div class="MsoListParagraph" style="margin-left: .3in; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -.25in;">
<span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-font-family: "Comic Sans MS"; mso-fareast-font-family: "Comic Sans MS";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Comic Sans MS"; font-size: 10.0pt;">Cara memperoleh status badan hukum, para pendiri harus mengajukan secara tertulis dengan disertai akta pendirian.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-ansi-language: EN-US;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .3in; margin-right: 0in; margin-top: 0in; text-align: justify; text-indent: -.25in;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">b. Pemerintah
memiliki waktu paling lama 3 bulan sejak menerima permintaan tertulis
tersebut untuk memutuskan menerima atau menolak permintaan pendirian.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .3in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bila permintaan diterima maka pengesahan akta pendirian dimumkan dalam Berita Negara RI.</span></div>
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<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bila permintaan ditolak maka pendiri akan menerima pemberitahuan tertulis yang disertai alas an penolakan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; margin-left: .3in; margin-right: 0in; margin-top: 0in; text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bila
ingin mengajukan ulang setelah ditolak, pendiri dapat mengajukan
kembali setelah satu bulan sejak menerima pemberitahuan penolakan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Comic Sans MS"; font-size: 10.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Terhadap pengajuan ulang ini, Pemerintah memiliki waktu 1 (satu) bulan sejak menerima pengajuan untuk memberi keputusan.</span><span lang="EN-US" style="font-family: "Comic Sans MS"; font-size: 10.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #333333; font-family: "Comic Sans MS";">Lambang gerakan koperasi Indonesia memiliki arti sebagai berikut :</span></b></div>
<div style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; border-color: initial; border-style: initial; line-height: 18.0pt; margin-bottom: .25in; margin-left: 0in; margin-right: 0in; margin-top: 0in; text-align: justify; vertical-align: baseline;">
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10.0pt;">1.
Roda Bergigi menggambarkan upaya keras yang ditempuh secara terus
menerus. Hanya orang yang pekerja keras yang bisa menjadi calon Anggota
dengan memenuhi beberapa persyaratannya.</span></div>
<div style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; border-color: initial; border-style: initial; line-height: 18.0pt; margin-bottom: .25in; margin-left: 0in; margin-right: 0in; margin-top: 0in; text-align: justify; vertical-align: baseline;">
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10.0pt;">2.
Rantai (di sebelah kiri): melambangkan ikatan kekeluargaan, persatuan
dan persahabatan yang kokoh. Bahwa Anggota sebuah Koperasi adalah
Pemilik Koperasi tersebut, maka semua Anggota menjadi bersahabat,
bersatu dalam kekeluargaan, dan yang mengikat sesama Anggota adalah
hukum yang dirancang sebagai Anggaran Dasar (AD) / Anggaran Rumah Tangga
(ART) Koperasi. Dengan bersama-sama bersepakat mentaati AD/ART, maka
Padi dan Kapas akan mudah diperoleh.</span></div>
<div style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; border-color: initial; border-style: initial; line-height: 18.0pt; margin-bottom: .25in; margin-left: 0in; margin-right: 0in; margin-top: 0in; text-align: justify; vertical-align: baseline;">
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10.0pt;">3.
Kapas dan Padi (di sebelah kanan): menggambarkan kemakmuran anggota
koperasi secara khusus dan rakyat secara umum yang diusahakan oleh
koperasi. Kapas sebagai bahan dasar sandang (pakaian), dan Padi sebagai
bahan dasar pangan (makanan). Mayoritas sudah disebut makmur-sejahtera
jika cukup sandang dan pangan.</span></div>
<div style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; border-color: initial; border-style: initial; line-height: 18.0pt; margin-bottom: .25in; margin-left: 0in; margin-right: 0in; margin-top: 0in; text-align: justify; vertical-align: baseline;">
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10.0pt;">4.
Timbangan berarti keadilan sosial sebagai salah satu dasar koperasi.
Biasanya menjadi simbol hukum. Semua Anggota koperasi harus adil dan
seimbang antara “Rantai” dan “Padi-Kapas”, antara “Kewajiban” dan “Hak”.
Dan yang menyeimbangkan itu adalah Bintang dalam Perisai.</span></div>
<div style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; border-color: initial; border-style: initial; line-height: 18.0pt; margin-bottom: .25in; margin-left: 0in; margin-right: 0in; margin-top: 0in; text-align: justify; vertical-align: baseline;">
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10.0pt;">5.
Bintang dalam perisai yang dimaksud adalah Pancasila, merupakan
landasan ideal koperasi. Bahwa Anggota Koperasi yang baik adalah yang
mengindahkan nilai-nilai keyakinan dan kepercayaan, yang mendengarkan
suara hatinya. Perisai bisa berarti “tubuh”, dan Bintang bisa diartikan
“Hati”.</span></div>
<div style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; border-color: initial; border-style: initial; line-height: 18.0pt; margin-bottom: .25in; margin-left: 0in; margin-right: 0in; margin-top: 0in; text-align: justify; vertical-align: baseline;">
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10.0pt;">6.
Pohon beringin sebagai simbol kehidupan, sebagaimana pohon dalam
Gunungan wayang yang dirancang oleh Sunan Kalijaga. Dahan pohon disebut
kayu (dari bahasa Arab “Hayyu”/kehidupan). Timbangan dan Bintang dalam
Perisai menjadi nilai hidup yang harus dijunjung tinggi</span></div>
<div style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial initial; background-repeat: initial initial; border-color: initial; border-style: initial; line-height: 18.0pt; margin-bottom: .25in; margin-left: 0in; margin-right: 0in; margin-top: 0in; text-align: justify; vertical-align: baseline;">
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10.0pt;">7.
Koperasi Indonesia menandakan bahwa Koperasi yang dimaksud adalah
koperasi rakyat Indonesia, bukan Koperasi negara lain. Tata-kelola dan
tata-kuasa perkoperasian di luar negeri juga baik, namun sebagai Bangsa
Indonesia harus punya tata-nilai sendiri</span></div>
<span style="color: #333333; font-family: "Comic Sans MS"; font-size: 10.0pt;">8. Warna merah dan putih yang menjadi bacground logo menggambarkan sifat nasional Indonesia.</span></div>
Jauhari.acchttp://www.blogger.com/profile/02243227351771501545noreply@blogger.com0tag:blogger.com,1999:blog-7702541940843641715.post-89091210699664565132013-09-13T10:19:00.004+08:002013-09-13T10:20:43.797+08:00Makalah Fungsi Perusahaan : Pemasaran<div dir="ltr" style="text-align: left;" trbidi="on">
<h1 class="post-title">
Manajemen Pemasaran</h1>
<div style="text-align: center;">
<strong>MANAGEMENT PEMASARAN</strong></div>
<div style="text-align: center;">
<strong>Dosen Pembina : Bayu Pramutoko,SE,MM</strong></div>
<div style="text-align: justify;">
<strong>I. Pendahuluan</strong></div>
<div style="text-align: justify;">
Pada dasarnya manusia sebagai konsumen
membeli barang dan jasa adalah untuk memuaskan keinginan dan kebutuhan
hidup. Hal ini berarti konsumen tidak hanya membeli produk atau
barangnya saja, akan tetapi yang dibeli adalah manfaat atau kegunaan
dari produk tersebut. Keinginan dan kebutuhan manusia itu sifatnya tidak
terbatas, tetapi sumber daya yang dimiliki terbatas. Oleh karena itu
demi mendapatkan suatu barang untuk memenuhi keinginan dan kebutuhan
tersebut maka seseorang akan rela menukarkan atau mengorbankan benda
atau barang yang dimiliki, seperti uang atau benda-benda lainnya.</div>
<div style="text-align: justify;">
Terdapat suatu perbedaan yang mendasar
antara keinginan dan kebutuhan hidup manusia. Keinginan merupakan
kebutuhan manusia yang dibentuk oleh budaya dan kepribadian seseorang.
Sedangkan kebutuhan itu bersifat naluri yaitu pernyataan dari perasaan
kekurangan akan sesuatu hal, misalnya orang yang merasa lapar akan
mencari barang yang dapat dimakan.</div>
<div style="text-align: justify;">
Hal itu sesuai dengan pendapat dari
Kotler dan Amstrong (2001). Ada beberapa macam faktor yang mempengaruhi
mengapa seseorang membeli suatu produk tertentu untuk memenuhi kebutuhan
dan keinginannya. Selain jenis produk, faktor ekonomi, faktor
psikologis, faktor sosiologis dan antropologis atau kebudayaan juga
menentukan perilaku pembelian seseorang.</div>
<div style="text-align: justify;">
<strong>II. PENGERTIAN PASAR, PEMASAR, PEMASARAN DAN MANAJEMEN PEMASARAN</strong></div>
<div style="text-align: justify;">
Sebelum kita menelaah istilah pemasaran
atau manajemen pemasaran ada baiknva kita telusuri dulu satu persatu
kata yang membentuk istilah/konsep pemasaran tersebut, Karena akar kata
dan konsep pemasaran tersehut berasal dan kata dasar pasar, maka kita
mulai saja dan pengertian konsep dasar tersebut. Pada mulanya pasar
diartikan sebagai tempat bertemunya antara penjual dan pembeli. Kemudian
pengertian pasar berkembang menjadi keseluruhan permintaan barang atau
jasa oleh pembeli-pembeli potensial. Pengertian pasar yang lebih luas
diberikan oleh Philip Kotler sehagai berikut Pasar terdiri dari semua
pelanggan potensial yang memiliki kebutuhan atau keinginan tertentu
serta mau dan mampu turut dalam pertukaran untuk memenuhi kebutuhan atau
keinginan itu.</div>
<div style="text-align: justify;">
Kalau satu pihak lehih aktif mencari
pertukaran daripada pihak lain, maka pihak pertama disebut sebagai
pemasar dan pihak lainnya adalah pembeli. Pemasar adalah orang yang
mencari sumberdaya dari orang lain dan mau menawarkan sesuatu yang
bernilai untuk itu. Pada sisi lain pembeli juga bisa berlaku sebagai
pemasar. Misalkan jika beberapa orang pembeli ingin bersaing
memperebutkan suatu barang yang akan dijual oleh seorang penjual. Para
pembeli di sini berupaya memasarkan dirinya untuk menarik perhatian si
penjual sehingga penjual tersebut mau memilih bertransaksi dengan para
calon pembeli tersehut. Jadi bukan hanya penjual saja yang melakukan
pemasaran, akan tetapi pembeli juga bisa berlaku sebagai pemasar dan
melakukan pemasaran. Apabila kedua belah pihak sama-sama aktif dalam
pertukaran keduanya dapat dianggap sebagai pemasar, di sini terjadi apa
yang disebut pemasaran timbal balik. Berkaitan dengan hal tersebut ada
dua istilah pasar, yaitu pasar penjual dan pasar pembeli. Pasar penjual
adalah pasar dimana penjual mempunyai lebih banyak kekuasaan dan pembeli
harus menjadi pemasar yang lehih aktif. Pasar pembeli adalah pasar
dimana pembeli mempunyai lebih banyak kekuasaan dan penjual harus
menjadi pemasar yang lebih aktif.</div>
<div style="text-align: justify;">
<strong>A. Pengertian dan konsep inti Pemasaran</strong></div>
<div style="text-align: justify;">
Pasar adalah hasil dan kegiatan atau
proses yang dinamakan pemasaran. Jadi dengan kata lain pemasaran adalah
kegiatan manusia dalam hubungannya dengan pasar. Dalam arti sempit
pemasaran sering diartikan sebagai kegiatan menyalurkan atau
mendistribusikan barang/jasa kepada konsumen. Pengertian pemasaran dalam
arti luas salah satunya adalah seperti apa yang dikemukakan oleh Philip
Kotler sebagai berikut: Pemasaran adalah proses sosial dan manajerial
dimana individu dan kelompok mendapatkan kebutuhan dan keinginan mereka
dengan menciptakan, penawarkan produk yang bernilai satu sama lain.</div>
<div style="text-align: justify;">
<a href="http://bayu96ekonomos.files.wordpress.com/2008/11/mark-1.jpg"><img alt="" class="aligncenter size-medium wp-image-393" height="232" src="http://bayu96ekonomos.files.wordpress.com/2008/11/mark-1.jpg?w=429&h=232" title="Mark 1" width="429" /></a>Manajemen
pemasaran berasal dan dua kata yaitu manajemen dan pemasaran.
Pengertian manajemen pemasaran tersebut merupakan pengertian gabungan
dan dua pengertian kata tersebut. lstilah manajemen secara sederhana
sering diartikan sebagai pengelolaan, pengaturan, pembinaan, penataaan,
dan istilah-istilah lainnya. Pengertian manajemen secara luas (definisi)
sangat banyak sekali, tetapi dan definisi-definisi yang ada tersebut
secara garis besar memiliki unsur-unsur yang hampir sama. Manajemen
secara secara umum diartikan sebagai suatu proses yang di dalamnya
secara garis besar tercakup fungsi-fungsi perencanaan, pengorganisasian,
penggerakkan, pengawasan, dan pengevaluasiaan. Atau secara sederhana
fungsi-fungsi tersebut dikatagorikan ke dalam perencanaan, pelaksanaan,
dan pengawasan.</div>
<div style="text-align: justify;">
Salah satu pengertian manajemen pemasaran
adalah seperti yang dikemukakan oleh Philip Kotler yang mengutip
definisi yang digunakan oleh Persatuan Pemasaran Amerika sebagai
berikut: Manajemen Pemasaran adalah proses perencanaan dan pelaksanaan
dan perwujudan, pemberian harga, promosi, dan distribusi dan
barang-barang, jasa, dan gagasan untuk menciptakan pertukaran dengan
kelompok sasaran yang memenuhi tujuan pelanggan dan organisasi.</div>
<div style="text-align: justify;">
Definisi lain yang senada dikemukakan
juga oleh Kotler dan Gary Amstrong yaitu sebagai berikut: Manajemen
Pemasaran adalah analisisis, perencanaan, pelaksanaan, dan pengendalian
atas program yang dirancang untuk menciptakan, membangun, dan
mempertahankan pertukaran yang menguntungkan dengan pembeli sasaran
dengan maksud untuk mencapai sasaran organisasi. Manajemen pemasaran
diperlukan dalam proses pertukaran, karena proses tersebut memerlukan
banyak tenaga dan keterampilan. Bagaimana mengelola atau mengatur
kegiatan, keterampilan, tenaga, dan sumberdaya, dan aspek-aspek lainnya
yang diperlukan akan sangat menentukan berhasil atau tidaknya organisasi
mencapai sasaran dan tujuan pemasaran.</div>
<div style="text-align: justify;">
<strong>B. TUGAS MANAJEMEN PEMASARAN DALAM MENGHADAPI BERBAGAI SITUASI PERMINTAAN</strong></div>
<div style="text-align: justify;">
Manajemen Pemasaran bertugas mempengaruhi
tingkat, waktu, dan sifat permintaan untuk membantu organisasi mencapai
sasarannya. Jadi manajemen pemasaran tersebut tidak saja menyangkut
pencarian dan peningkatan permintaan tetapi juga menyangkut pengubahan
dan pengurangan permintaan. Berhagai situasi permintaan dan bagaimana
tugas manajemen pemasaran yang harus dilakukan adalah seperti diuraikan
berikut ini:</div>
<div style="text-align: justify;">
1. Permintaan Negatif (Negative Demand)</div>
<div style="text-align: justify;">
Permintaan negatif ini terjadi bila
sebagian besar pasar tidak menyukai atau bahkan menghindari suatu produk
tertentu. Permintaan ini terjadi seperti pada permintaan akan
vaksinasi, tambal gigi, vasektomi, dan operasi usus buntu. Tugas pemasar
adalah disabuse demand, yaitu dengan cara menganalisa mengapa pasar
tidak menyukai produk dan apakah suatu program pemasaran dapat mengubah
kepercayaan dan sikap pasar melalui perancangan kembali produk, harga
yang lebih murah, dan promosi yang lebih positif.</div>
<div style="text-align: justify;">
2. Tidak Ada Permintaan (No Demand)</div>
<div style="text-align: justify;">
Konsumen yang menjadi sasaran bisa jadi
tidak tertarik terhadap suatu produk yang ditawarkan. Misalnya
masyarakat pedesaan tidak tertarik terhadap kartu kredit, golongan
masyarakat yang berusia muda tidak begitu tertarik pada asuransi
kematian, masyarakat perkotaan tidak begitu tertarik menanamkan modalnva
pada koperasi unit desa. Tugas pemasar adalah create demand, yaitu
menemukan cara untuk menghubungkan manfaat produk dengan kebutuhan dan
minat pasar.</div>
<div style="text-align: justify;">
3. Permintaan Terpendam (Latent Demand)</div>
<div style="text-align: justify;">
Permintaan mi timbul karena banyak
konsumen mempunyai hasrat yang kuat akan sesuatu yang tidak terpuaskan
oleh produk yang ada, misalkan permintaan rokok yang bebas nikotin,
kendaraan yang hemat energi atau bebas polusi, sarana tranportasi yang
cepat dan biayanya terjangkau, makanan dan minuman yang tidak mengandung
zat kimia atau zat pengawet. Tugas pemasar adalah develop demand yaitu
dengan cara mengukur potensi pasar dan mengembangkan barang dan jasa
yang efektif yang akan memenuhi permintaan yang terpendam tersebut.</div>
<div style="text-align: justify;">
4. Permintaan yang Menurun (Faltering Demand)</div>
<div style="text-align: justify;">
Sesuai dengan siklus hidup produk
(product life cycle), sama halnya dengan makhluk hidup yang suatu saat
akan mengalami kemunduran atau bahkan kematian, suatu organisasi suatu
saat akan mengalami permintaan yang menurun terhadap produk yang
dihasilkannya. Penurunan itu mungkin disebahkan oleh pasar yang telah
jenuh atau pesaing mulai mengambil alih pangsa pasar Tugas organisasi
adalah revitalize demand yaitu dengan cara mengembalikan permintaan
menurun dengan pemasaran ulang produk dengan cara diantaranya yaitu
perubahan mutu, kemasan, merek, harga, atau hal-hal kreatif lamnnya yang
menunjukkan perbedaan yang lebih berarti dengan produk pesaing.</div>
<div style="text-align: justify;">
5. Permintaan Tidak Teratur (Iregular Demand)</div>
<div style="text-align: justify;">
Permintaan ini kadang-kadang terjadi
berfluktuasi sehingga menyebabkan organisasi kelebihan atau kekurangan
kapasitas. Misalnya jalan tol kelebihan permintaan pada jam-jam sibuk,
sedangkan pada jam-jam biasa kekurangan. Demikian pula halnya pengusaha
biro perjalanan kekurangan kapasitas pada bulan-bulan tertentu dan
kelebihan kapasitas pada bulan-bulan lain. Tukang jahit pakaian
kelebihan permintaan pada hari-hari menjelang hari raya atau menjelang
tahun ajaran baru, sedangkan pada hari biasa kekurangan permintaan.
Tugas pemasar adalah synchronize demand yaitu mengubah pola permintaan
melalui cara penentuan harga yang fleksibel, promosi, dan rangsangan
lainnya. Sebagai contoh misalnya Perumka memberikan potongan harga
tiketnya bagi pemudik yang mudik jauh hari sebelum hari raya. Hotel
memberikan potongan harga pada hari Senin-Jum’at.</div>
<div style="text-align: justify;">
6. Permintaan Penuh (Full Demand)</div>
<div style="text-align: justify;">
Bila kondisi sedang baik kadang -kadang
organisasi menghadapi permintaan yang penuh sesuai dengan harapan dan
kapasitas produksi yang dimilikinya. Tugas pemasaran adalah menjaga atau
memelihara tingkat permintaan yang ada sekarang dalam menghadapi
berubahnya preferensi konsumen dan ketatnya pensaingan. Di sini
organisasi harus senantiasa menjaga kualitasnva dan selalu mengukur
tingkat kepuasan konsumen.</div>
<div style="text-align: justify;">
7. Permintaan Berlebih (Overfull Demand)</div>
<div style="text-align: justify;">
Hal ini terjadi apabila jumlah permintaan
dan konsumen melebihi kapasitas produksi pihak produsen. Permintaan
pergi ibadah haji di Indonesia setiap tahunnya selalu melebihi kapasitas
yang bisa ditangani oleh pemenintah. Permintaan akan kertas koran di
Indonesia tinggi dan tidak bisa dipenuhi oleh produsen dalam negeri,
akibatnya penyediaannya sangat tergantung pada produk impor. Perrnintaan
alumni siswa SMU terhadap perguruan tingggi negeri selalu melebihi
kapasitas yang disediakan pemerintah. Tugas pemasaran adalah reduce
demand, Yaitu mengurangi permintaan sampai jumlah tertentu yang
diinginkan.</div>
<div style="text-align: justify;">
8. Permintaan Produk yang Tidak Bermanfaat (Unwholesome Demand)</div>
<div style="text-align: justify;">
Produk-produk yang tidak bermanfaat akan
menimbulkan upaya untuk mengurangi penggunaannya, seperti konsumsi
rokok, minuman keras dan narkotika. Tugas pemasaran adalah destroy
demand, yaitu berusaha agar konsumen yang suka produk tersebut tidak
lagi menggunakannya. Pemasar di sini misalnya pihak pemerintah atau
lembaga konsumen dengan cara iklan layanan masyarakat melalui media
massa yang menghimbau agar masyarakat menyadari bahaya merokok, minuman
keras dan narkotika.</div>
<div style="text-align: justify;">
<strong> C. KONSEP INTl (DASAR) PEMASARAN</strong></div>
<div style="text-align: justify;">
Berkaitan dengan definisi pemasaran yang
telah dikemukakan pada bagian terdahulu, kiranya perlu ditelaah beberapa
konsep-konsep inti/dasar dan pemasaran. Gambar berikut menunjukkan
konsep-konsep inti pemasaran serta hubungannya satu sama lain.</div>
<div style="text-align: justify;">
<a href="http://bayu96ekonomos.files.wordpress.com/2008/11/mark-2.jpg"><img alt="" class="aligncenter size-medium wp-image-394" height="339" src="http://bayu96ekonomos.files.wordpress.com/2008/11/mark-2.jpg?w=375&h=339" title="Mark 2" width="375" /></a>1. Kebutuhan</div>
<div style="text-align: justify;">
Konsep utama yang paling mendasari
pemasaran adalah kebutuhan manusia.Kebutuhan adalah suatu keadaan yang
dirasakan tidak ada dalam diri seseorang. Manusia memiliki kebutuhan
yang kompleks dan bertingkat seperti yang dikemukakan oleh Abraham
Maslow yaitu; kebutuhan fisik, keamanan dan keselamatan, sosial,
penghargaan, dan kebutuhan aktualisasi diri. Perilaku manusia dalam
memenuhi kebutuhan ditentukan oleh tingkat kebutuhan mana yang paling
mendesak. Apabila salah satu tingkat kebutuhan telah terpenuhi maka ia
akan berhenti sebagai faktor motivator.</div>
<div style="text-align: justify;">
2. Keinginan</div>
<div style="text-align: justify;">
Keinginan merupakan kebutuhan manusia
yang dihentuk oleh budaya dan kepribadian individu. Akibat perbedaan
corak budaya yang beraneka ragam maka keinginan seseorang akan
dipengaruhi oleh lingkungan sosial budayanya. Kebutuhan makanan pokok di
Indonesia sudah tentu akan berbeda dengan kebutuhan pokok orang
Amerika. Kebutuhan masyarakat pedesaan berbeda dengan kebutuhan
masyarakat perkotaan. Perbedaan kehutuhan tersebut menimbulkan perbedaan
keinginan setiap individu dan golongan masyarakat tersehut Keinginan
dapat diterangkan dan ohjek yang akan memenuhinya. Keinginan manusia
hersifat tak terhatas, sedangkan sumber-sumber untuk memenuhi keingian
tersebut bersifat terbatas. Permasalahannya bagaimana manusia mengatasi
atau menyesuaikan keinginan yang tak terbatas tersebut dengan sumberdaya
yang tersedia.</div>
<div style="text-align: justify;">
3. Permintaan</div>
<div style="text-align: justify;">
Permintaan adalah keinginan yang didukung
oleh daya beli. Jika tidak didukung daya beli keinginan akan tetap
hanya herupa angan-angan saja. Keinginan manusia yang sifatnya tidak
terbatas tidak semuanya bisa diwujudkan menjadi permintaan, oleh karena
itu ia harus menyesuaikan din dengan daya heli dan sumberdaya yang
tersedia. Untuk produk-produk tertentu yang bersifat elastis pada
akhirnya jumlah permintaan akan mempengaruhi terhadap harga suatu produk
yang ditawarkan.</div>
<div style="text-align: justify;">
4. Produk</div>
<div style="text-align: justify;">
Pada umumnya produk dibedakan atas produk
yang berupa barang (berwujud) dan berupa jasa (tak berwujud), dan
sarana lain yang dapat memenuhi kebutuhan dan keinginan manusia. Kata
produk ini juga sering juga distilahkan dengan pemuas, sumberdaya, dan
tawaran. Konsumen mempunyai kecenderungan memilih produk yang manfaatnya
sama dengan produk sejenis tetapi dengan harga yang lebih murah atau
harga yang sama tetapi kualitas yang lebih baik.</div>
<div style="text-align: justify;">
5. Nilai dan Kepuasan</div>
<div style="text-align: justify;">
Konsep yang menuntun konsumen untuk
memilih produk mana yang akan Ia pilih diantara berbagai produk yang
ditawarkan adalah nilai (pelanggan). Konsumen pada umumnya akan memilih
suatu produk yang memberikan manfaat terbesar dengan biaya yang minimal
atau terjangkau. Misalkan bila kita ingin membeli mobil tentu akan
mempertimbangkan berbagai aspek seperti kenyamanan, keamanan, konsumsi
bahan bakar, besar pajak kendaraan bermotor, dan lain-lain.
Masing-masing aspek tersebut memiliki nilai tersendiri Total atau jumlah
dan nilai-nilai tersebut dikurangi biaya-biaya yang dikeluarkan oleh
pelanggan (seperti biaya moneter, waktu, energi, dan psikis) merupakan
nilai yang akan kita perbandingkan dengan produk-produk lain yang
sejenis. Jadi nilai pelanggan tersebut maksudnya nilai yang diserahkan
kepada pelanggan (customer deliverd value) yaitu selisih antara nilai
total pelanggan (total customer value) dengan biaya total pelanggan
(total customer cost).</div>
<div style="text-align: justify;">
Kepuasan konsumen atas suatu produk
tergantung kinerja produk dengan harapan konsumen. Jika kinerja suatu
produk yang telah dibeli di bawah harapan konsumen tentunya merasa tidak
puas, jika kinerja produk sama dengan harapan tentu konsumen merasa
puas, jika kinerja di atas harapan konsumen sangat puas. Harapan-harapan
konsumen dibentuk oleh pengalaman pembelian masa lalu, informasi dan
teman, informasi dan ikian, dan informasi dan sumber-sumber lainnya.</div>
<div style="text-align: justify;">
6. Transaksi</div>
<div style="text-align: justify;">
Transaksi adalah perdagangan nilai antara
antara dua pihak. Transaksi merupakan satuan ukuran dan pertukaran.
Salah satu bentuk satuan ukuran tersebut adalah uang, tetapi tidak semua
transaksi melibatkan uang. Kadang-kadang transaksi terjadi antara
barang dengan barang (misalnya antara pesawat terbang produk IPTN dengan
mobil sedan Proton Saga dan Malaysia), antara barang dengan jasa
(misalnya jasa seorang dokter di daerah pedesaan yang ditukar dengan
seekor ayam), atau antara jasa dengan jasa (niisalnya jasa seorang
konsultan ditukar dengan jasa pemerikasaan keseha tan seorang dokter).
Transaksi yang demikian dinarnakan Transaksi Barter.</div>
<div style="text-align: justify;">
<a href="http://bayu96ekonomos.files.wordpress.com/2008/11/mark-3.jpg"><img alt="" class="aligncenter size-medium wp-image-395" height="345" src="http://bayu96ekonomos.files.wordpress.com/2008/11/mark-3.jpg?w=358&h=345" title="Mark 3" width="358" /></a>7. Hubungan</div>
<div style="text-align: justify;">
Pemasaran yang baik bekerja tidak saja
untuk mempertukarkan produknya semata, tetapi secara jangka panjang
mampu membina hubungan dengan pelanggan, distributor, dealer, atau
pemasok. Masa sekarang pemasaran cenderung berubah dari usaha
memaksimumkan laba atas tiap transaksi individual ke memaksimumkan
hubungan yang saling menguntungkan dengan pelanggan atau pihak-pihak
lainnya. Salah satu upaya kongkrit dan konsep ini misalnya dibentuknya
bagian humas atau public relation di lembaga-lembaga pemerintah maupun
swasta</div>
<div style="text-align: justify;">
8. Pasar</div>
<div style="text-align: justify;">
Pasar terdiri dan semua pelanggan
potensial yang memiliki kebutuhan atau keinginan tertentu serta mau dan
mampu turut dalam pertukaran untuk memenuhi kebutuhan atau keinginan
tersebut. Pasar adalah hasil dan serangkaian kegiatan/proses yang
dinamakan pemasaran. Berdasarkan dominasi kekuasaan yang dimiliki oleh
pihak yang terlibat, pasar dapat dikelompokan ke dalam pasar pembeli dan
pasar penjual. Berdasarkan pada tujuan penggunaan produk, pasar dapat
dikelompokan ke dalam pasar konsumen dan pasar organisasi (pasar
industri, pasar pemerintah, dan pasar reseler)</div>
<div style="text-align: justify;">
9. Pemasaran</div>
<div style="text-align: justify;">
Pemasaran adalah proses sosial atau
manajerial dimana individu dan kelompok mendapatkan kebutuhan dn
keinginan mereka dengan menciptakan penawaran produk yang bernilai satu
sama lain. Pemasaran tidak saja dilakukan oleh organisasi bisnis tetapi
juga organisasi non-bisnis, seperti lembaga pemerintah atau lembaga
sosial masyarakat, atau lembaga konsumen.</div>
<div style="text-align: justify;">
D.PERKEMBANGAN FALSAFAH MANAJEMEN PEMASARAN</div>
<div style="text-align: justify;">
Sesuai dengan perkembangannya dan waktu
ke waktu terdapat lima konsep pemasaran yang mendasari cara organisasi
melakukan kegiatan pemasarannya. Adapun perkembangan konsep-konsep
tersebut dari awal hingga sekarang akan diuraikan berikut ini:</div>
<div style="text-align: justify;">
1. Konsep Produksi</div>
<div style="text-align: justify;">
Dalam konsep berwawasan produksi
berpendapat bahwa konsumeri menyukai produk yang tersedia di mana-mana
dan dengan harga murah. Produsen yang berwawasan produksi mi
perhatiannya senantiasa tertuju pada usaha mencapai efesiensi produksi
yang tinggi serta daerah penyaluran yang luas bagi barang hasil
produksinya. Konsep produksi ini merupakan konsep yang klasik dan tertua
dalam sejarah perkembangan pemasaran. Dalam konsep produksi ini,
kejadian konsumen akan memilih produk yang murah dan mudah didapat akan
berlangsung bila dalam kondisi:</div>
<div style="text-align: justify;">
a. Permintaan barang melebihi
penawarannva, dirnana konsumen ingin mendapatkan barang tanpa
memperhatikan detil dan barangnnya dan produsen akan memusatkan
perhatiannya pada tingkat produksi yang tinggi.</div>
<div style="text-align: justify;">
b. Biaya produksi tinggi dan harus
diturunkan dengan peningkatan produktivitas untuk memperluas pasar.
Tingkat penjualan yang tinggi akan dapat menekan biaya produksi.</div>
<div style="text-align: justify;">
2. Konsep Produk</div>
<div style="text-align: justify;">
Produsen yang berwawasan produk
berpendapat hahwa konsumen hanya akan memilih produk yang berkualitas,
atau mempunvai kelehihan-kelebihan lain yang sifatnya inovatif menurut
anggapan produsen. Oleh karenanya produsen disini akan memusatkan
perhatiannya untuk membuat produk yang lebih baik dan yang adadanselalu
berusaha terus untuk mengembangkan dan menyempurnakannya dan kurang
memperhatikan masukan darn pelanggan. Sebagai akibatnya memang kualitas
produk akan herkembang dan sempurna akan tetapi keinginan pasar
terabaikan, sehingga pada akhirnya produk yang baik tersebut akan
kekurangan pasar atau bahkan kehilangan pasar sama sekali, karena produk
yang baik atau sempurna tersebut helum tentu sesuai dengan keinginan
konsumen, baik itu dalam hal model, kualitas ataupun harga. Konsep
produksi mi terutama banyak diterapkan di negara-negara terbelakang atau
sedang berkembang dimana konsumen tidak banyak pilihan untuk suatu
produk, dan rata-rata daya beli konsumen rendah.</div>
<div style="text-align: justify;">
3. Konsep Penjualan</div>
<div style="text-align: justify;">
Dalam konsep ini produsen berpendapat
bahwa agar konsumen membeli produk yang dihasilkan oleh organisasi maka
harus ada upaya aktif dan produsen untuk melakukan usaha penjualan dan
promosi penjualan yang agresif. Konsumen tidak boleh dibiarkan memilih
dan membeli sendiri tanpa upaya aktif dan produsen untuk membujuknya
membeli dalam jumlah tertentu yang diinginkan produsen. Konsumen yang
tidak rnempunyai keinginan untuk membeli juga harus diupayakan agar
mereka membeli produk yang dihasilkan. Konsep penjualan ini banyak
dipakai terutama untuk barang-barang yang tidak dicari, atau tidak
terpikir oleh konsumen untuk membelinya, misalnya kebutuhan akan
asuaransi, buku ensikiopedi, tanah kuburan, dan lain-lain. Pada umumnya
organisasi atau perusahaan menerapkan konsep produk ini jika mereka
mengalami kelebihan kapasitas produksinya. Tujuan mereka terfokus pada
upaya menjual apa yang mereka hasilkan dan bukan pada keinginan pasar.
Jadi di sini kebutuhan penjualah yang diutamakan bukan kebutuhan pasar.</div>
<div style="text-align: justify;">
4. Konsep Pemasaran</div>
<div style="text-align: justify;">
Konsep yang sangat berbeda dengan tiga
konsep yang telah diuraikan adalah konsep pemasaran. Konsep ini
berpendapat bahwa menentukan kebutuhan dan keinginan pasar sasaran serta
memberikan kepuasan yang diinginkan secara lebih efektif dan efisien
merupakan kunci utama dalam mencapai sasaran dan tujuan organisasi. Jadi
di sini kebutuhan pasarlah yang paling diutamakan bukan kebutuhan atau
kepentingan penjual. Di sini harus diciptakan bagaimana menciptakan
hubungan yang saling menguntungkan antara produsen dan konsumen.
Produsen harus dapat mengkoordinir semua kegiatan yang berkaitan dengan
pelanggan. Singkatnya konsep berwawasan pemasaran ini berlandaskan pada
empat aspek utama yaitu pasar sasaran, kebutuhan pelanggan, pemasaran
terkoordinir, dan keuntungan melalui kepuasan pelanggan.</div>
<div style="text-align: justify;">
<a href="http://bayu96ekonomos.files.wordpress.com/2008/11/mark-4.jpg"><img alt="" class="aligncenter size-medium wp-image-396" height="282" src="http://bayu96ekonomos.files.wordpress.com/2008/11/mark-4.jpg?w=476&h=282" title="Mark 4" width="476" /></a>5. Konsep Pemasaran Sosial</div>
<div style="text-align: justify;">
Konsep yang paling akhir dan berkembang
dewasa ini yaitu konsep pemasaran sosial/kemasyarakatan. Lingkungan baik
itu alam ataupun sosial menjadi isu utama dalam. konsep ini. Dalam
konsep ini produsen tidak boleh hanya mementingkan kebutuhan / kepuasan
pelanggan serta hubungan yang menguntungkan dua belah pihak, tetapi
harus juga melihat kepentingan masyarakat secara luas. Dalam jangka
panjang produsen yang mengabaikan kepentingan masayarakat luas akan
kehilangan pasar. Jadi dalam konsep ini hubungan yang saling
menguntungkan harus terjadi antara ketiga belah pihak (bukan dua pihak)
yaitu pelanggan, produsen/penjual, dan masyarakat luas. Berkaitan dengan
konsep tersebut maka dewasa ini para produsen berlomba-lomba
menciptakan produk yang tidak merugikan bagi kepentingan umum, misalnya
lemari pendingin dan AC yang tidak merusak lapisan ozon, kendaraan yang
hemat energi dan bebas polusi, kemasan produk barang yang bisa didaur
ulang, dan lain-lain.</div>
<div style="text-align: justify;">
<strong>E. TUJUAN SISTEM PEMASARAN</strong></div>
<div style="text-align: justify;">
Suatu sistem pemasaran terdiri dari
berbagai subsistem pemasaran yang saling terkait dan berhubungan satu
sama lainnya secara terorganisir untuk mencapai tujuan tertentu. Sistem
pemasaran melihatkan berbagai subsistem baik internal maupun eksternal
terkait seperti penjual, pembeli, barang/jasa, pemasok, publik,
pemerintah, sistem perekonomian, politik, budaya, dan faktor lain-lain
yang saling terkait dan memberikan pengaruh terhadap hubungan organisasi
dengan pasarnya. Kegiatan-kegiatan pemasaran menimbulkan berbagai
pengaruh terhadap masyarakat, oleh karenanya tujuan sistem pemasaran
yang dikemukakan Juga cenderung berbeda-beda seperti diuraikan berikut
ini:</div>
<div style="text-align: justify;">
1. Memaksimumkan Konsumsi</div>
<div style="text-align: justify;">
Anggapan dasar dan tujuan memaksimumkan
konsumsi mi adalah bahwa semakin banyak konsumen membeli dan memakai
suatu produk akan lebih baik karena konsumsi yang maksimum pada akhirnya
akan menciptakan produksi, kesempatan kerja, dan kesejahteraan
masyarakat secara umum.</div>
<div style="text-align: justify;">
2. Memaksimumkan Kepuasan Konsumen</div>
<div style="text-align: justify;">
Kepuasan adalah tingkat proses seseorang
setelah membandingkan kinerja (hasil) yang dia rasakan dengan
harapannya. Pada umumnya kalau kinerja/ hasil dibawah harapan konsumen
akan kecewa atau merasa tidak puas. Kalau kinerja/hasil sama dengan apa
yang diharapkannya konsumen puas, dan kalau di atas harapannya maka
konsumen akan merasa sangat puas. Ada beberapa cara mengukur dan
mengamati tingkat kepuasan konsumen/pelanggan yaitu :</div>
<div style="text-align: justify;">
a. Sistem Keluhan dan Saran</div>
<div style="text-align: justify;">
Misalnya dengan cara menyediakan formulir
dan kotak saran di tempat-tempat tertentu yang mudah dilihat oleh
konsumen. Diharapkan saran dan kritik dan konsumen tersebut dapat
mengevaluasi memperbaiki kinerja organisasi di masa mendatang. Kelebihan
sistem ini adalah murah dan mudah untuk diterapkan. Kekurangannya
adalah kurang menggambarkan secara rinci dan lengkap.</div>
<div style="text-align: justify;">
b. Survei Kepuasan Konsumen</div>
<div style="text-align: justify;">
Sistem keluhan dan saran kadang-kadang
dirasakan tidak memadai, karena tidak menggambarkan secara engkap
kepuasan dan kekecewaan konsumen. Berdasarkan penelitian ternyata banyak
konsumen yang merasa kecewa atau tidak puas terhadap suatu produk atau
pelayanan tidak menyampaikannya melalui kotak saran yang telah
disediakan. Beberapa konsumen mungkin merasa bahwa keluhannya tidak akan
berlanjut atau banyak yang tidak ditanggapi. Kelebihan sistem ini
adalah menggambarkan keluhan dan kepuasan konsumen secara lengkap karena
beberapa buah pertanyaan telah direncanakän dan dipersiapkan secara
matang, misalnya dalam bentuk wawancara atau kuesioner.</div>
<div style="text-align: justify;">
3. Memaksimumkan Pilihan</div>
<div style="text-align: justify;">
Sistem pemasaran juga dipercaya akan
menyebabkan timbulnya beranekaragam produk, baik itu produk dan satu
produsen, maupun produk dan para pesaing. Dengan adanya beraneka ragam
produk maka konsumen atau pembeli memiliki kekuatan adu tawar
(bargaining power) yang lebih tinggi. Konsumen berhak memilih produk
mana yang ia sukai sesuai dengan keinginan dan daya beli masing-masing.</div>
<div style="text-align: justify;">
4. Memaksimumkan Kualitas Hidup</div>
<div style="text-align: justify;">
Tujuan pemasaran yang meningkatkan
kualitas hidup merupakan tujuan yang bernilai bagi sistem pemasaran.
Dengan adanya sistem pemasaran, kualitas, persediaan, dan harga barang
akan lebih berkembang yang pada akhirnya akan meningkatkan kesejahteraan
atau kualitas hidup masyarakat.</div>
<div style="text-align: justify;">
<strong>F. PERKEMBANGAN PANDANGAN TENTANG PERAN PEMASARAN DALAM PERUSAHAAN</strong></div>
<div style="text-align: justify;">
Pandangan tentang pemasaran berkembang
seiring dengan perkembangan ilmu pengetahuan dan teknologi, dan
pandangan peran pemasaran yang sederhana sampai peran pemasaran terpadu
dewasa ini. Adapun tahap perkembangan peran pemasaran tersebut adalah
sebagai berikut:</div>
<div style="text-align: justify;">
1. Fungsi Pemasaran Dipandang Sama Pentingnya dengan Fungsi Lainnya</div>
<div style="text-align: justify;">
Pada permulaanya peran atau fungsi
pemasaran dipandang sejajar dengan fungsi-fungsi perusahaan lainnya
seperti fungsi produksi, fungsi keuangan, fungsi personalia, dan
fungsi-fungsi lainnya.Istilah pemasaran dalam pandangan fungsi di sini
dipandang dalam pengertian sempit yaitu kegiatan menyalurkan atau
mendistribusikan barang dan produsen ke konsumen.</div>
<div style="text-align: justify;">
2. Fungsi Pemasaran Dipandang Lebih Penting dan Fungsi Lainnya</div>
<div style="text-align: justify;">
Ketika pemasaran memberikan kontribusi
yang paling besar pada kemajuan dan keuntungan perusahaan, pemasaran
dianggap sebagai kegiatan perusahaan yang paling penting dibanding
fungsi-fungsi lainnya. Dalam pandangan di sini manajemen perusahaaan
mungkin akan memberikan anggaran yang lebih besar pada kegiatan
pemasarannya.</div>
<div style="text-align: justify;">
3. Pemasaran Dianggap sebagai Fungsi Utama sedangkan Fungsi-fungsi Lainnya sebagai Fungsi Pendukung</div>
<div style="text-align: justify;">
Ketika pandangan pemasaran mulai
berkembang ke arah pengertian lebih luas kemudian didukung oleh
penemuan-penemuan kiat baru pemasaran, maka pemasaran dianggap sebagai
fungsi yang makin penting dan merupakan fungsi utama perusahaan. Adapun
fungsi-fungsi lainnya seperti produksi, keuangan, personalia adalah
dalam rangka mendukung terselenggaranya kegiatan pemasaran.</div>
<div style="text-align: justify;">
4. Pelanggan Dipandang sebagai Fungsi Pengendalian</div>
<div style="text-align: justify;">
Perkembangan selanjuthya akhirnya sampai
kepada suatu konsep yang memandang bahwa kepuasan pelanggan adalah kunci
pokok pemasaran dalam rangka mencapai tujuan organisasi. Pelanggan
dijadikan sumber informasi untuk memperoleh masukan bagi kebijakan dan
keputusan-keputusan pemasaran yang diambil oleh manajemen perusahaan.</div>
<div style="text-align: justify;">
5. Pelanggan sebagai Fungsi Pengendalian dan Pemasaran sebagai Fungsi Terpadu</div>
<div style="text-align: justify;">
Dalam pandangan ini kepentingan pelanggan
tetap menjadi perhatian pokok, semua hagian bekerja bersama untuk
melayani kepentingan-kepentingan pelanggan. Dalam fungsi pemasaran ini
pandangan kepada konsep pemasaran sudah sangat luas sekali meliputi
berbagai aspek kegiatan yang terkait baik internal maupun eksternal.
Aspek-aspek tersebut misalnya pengembangan produk, penetapan harga,
mengembangkan saluran distribusi, komunikasi pemasaran saran, semuanya
harus dikoordinasi oleh sudut pandang pelanggan. Keberadaan pemasok,
pesaing, pelanggan dan lingkungan seperti ekonomi, politik, teknologi,
dan masih banyak aspek lain yang terkait juga harus diperhitungkan.
Koordinasi antara berbagai aspek terkait berdasarkan titik pandang
kepentingan pelanggan tersebut merupakan fugsi pemasaran secara terpadu.</div>
<div style="text-align: justify;">
<a href="http://bayu96ekonomos.files.wordpress.com/2008/11/mark-9.jpg"><img alt="" class="aligncenter size-medium wp-image-401" height="303" src="http://bayu96ekonomos.files.wordpress.com/2008/11/mark-9.jpg?w=383&h=303" title="Mark 9" width="383" /></a></div>
<div style="text-align: justify;">
Seorang produsen perlu memperhatikan
faktor-faktor yang mempengaruhi konsumen dalam pengambilan keputusan
pembelian. Dengan memperhatikan faktor-faktor tersebut produsen akan
dapat menentukan bagaimana cara menjangkau konsumennya, produk apa yang
diperlukan, berapa harga yang layak dibebankan dan bagaimana cara
mempertahankan pasar dari para pesaing.</div>
<div style="text-align: justify;">
Suatu usaha yang menganut konsep
pemasaran harus memahami perilaku konsumennya secara keseluruhan, agar
dapat mempertahankan kelangsungan hidupnya. Sebab menurut Setiadi (2003)
perilaku konsumen itu merupakan tindakan yang langsung terlibat dalam
usaha mendapatkan, mengkonsumsi, dan menghabiskan produk atau jasa,
termasuk proses keputusan yang mendahului tindakan tersebut.</div>
<div style="text-align: justify;">
Perilaku konsumen sangat perlu dipahami
karena konsumen merupakan pasar sasaran produk. Hal ini berarti bahwa
suatu produk dibuat berdasarkan keinginan dan kebutuhan dari konsumen.
Apabila produk tersebut oleh konsumen diangap dapat memenuhi kebutuhan
dan keinginannya, maka konsumen akan membeli produk tersebut. Dan
sebaliknya, apabila produk tersebut dianggap belum atau tidak mampu
memenuhi kebutuhan dan keinginannya maka konsumen tidak akan membelinya.</div>
<div style="text-align: justify;">
Menurut Kotler dan Amstrong (2001)
menyatakan bahwa : “Pemasaran adalah suatu proses sosial dan manajerial
yang membuat individu dan kelompok memperoleh apa yang mereka butuhkan
dan inginkan, lewat penciptaan dan pertukaran timbal balik produk dan
nilai dengan orang lain”.</div>
<div style="text-align: justify;">
Menurut Kotler (2002) konsep pemasaran
didefinisikan sebagai berikut : “Konsep pemasaran berpendapat bahwa
kunci untuk mencapai tujuan organisasi terdiri dari penentuan kebutuhan
dan keinginan pasar sasaran serta memberikan kepuasan yang diinginkan
secara lebih efektif dan efisien dari pada saingannya”.</div>
<div style="text-align: justify;">
Menurut Radiosunu (1987) menyatakan
bahwa: “Marketing atau pemasaran adalah kegiatan manusia yang diarahkan
pada usaha memuaskan keinginan dan kebutuhan melalui proses pertukaran”.
Titik tolak marketing adalah kebutuhan dan keinginan manusia. Adanya
kebutuhan dan keinginan manusia, menimbulkan konsep produk yaitu sesuatu
yang dianggap mampu memuaskan kebutuhan dan keinginan tertentu. Konsep
produk tidak terbatas pada obyek fisik, tetapi kemampuan produk tersebut
untuk memuaskan suatu kebutuhan.</div>
<div style="text-align: justify;">
<strong>III. Konsep Pemasaran</strong></div>
<div style="text-align: justify;">
Ketatnya persaingan dunia usaha, membuat
konsumen mempunyai kebebasan dalam menentukan barang yang akan dibeli.
Konsumen tentunya akan memilih barang yang dapat memenuhi selera dan
keinginannya. Oleh karena itu aspek pemasaran merupakan faktor penting
bagi perusahaan maupun seorang pengusaha agar dapat melangsungkan
kehidupannya.</div>
<div style="text-align: justify;">
Menurut Kotler dan Amstrong (2001)
menyatakan bahwa : “Pemasaran adalah suatu proses sosial dan manajerial
yang membuat individu dan kelompok memperoleh apa yang mereka butuhkan
dan inginkan, lewat penciptaan dan pertukaran timbal balik produk dan
nilai dengan orang lain”.</div>
<div style="text-align: justify;">
Menurut Kotler (2002) konsep pemasaran
didefinisikan sebagai berikut : “Konsep pemasaran berpendapat bahwa
kunci untuk mencapai tujuan organisasi terdiri dari penentuan kebutuhan
dan keinginan pasar sasaran serta memberikan kepuasan yang diinginkan
secara lebih efektif dan efisien dari pada saingannya”.</div>
<div style="text-align: justify;">
Menurut Radiosunu (1987) menyatakan
bahwa: “Marketing atau pemasaran adalah kegiatan manusia yang diarahkan
pada usaha memuaskan keinginan dan kebutuhan melalui proses pertukaran”.
Titik tolak marketing adalah kebutuhan dan keinginan manusia. Adanya
kebutuhan dan keinginan manusia, menimbulkan konsep produk yaitu sesuatu
yang dianggap mampu memuaskan kebutuhan dan keinginan tertentu. Konsep
produk tidak terbatas pada obyek fisik, tetapi kemampuan produk tersebut
untuk memuaskan suatu kebutuhan.</div>
<div style="text-align: justify;">
Basu Swastha dan Irawan (1990)
berpendapat bahwa : “Konsep pemasaran adalah falsafah bisnis yang
menyatakan bahwa pemuasan kebutuhan konsumen merupakan syarat ekonomi
dan sosial bagi kelangsungan hidup perusahaan”. Dalam konsep pemasaran
tersebut terdapat tiga elemen pokok, yaitu:</div>
<div style="text-align: justify;">
1. Orientasi konsumen</div>
<div style="text-align: justify;">
Pada dasarnya perusahaan yang memperhatikan konsumen harus :</div>
<div style="text-align: justify;">
a. Menentukan kebutuhan pokok dari pembeli yang akan dilayani dan dipenuhi</div>
<div style="text-align: justify;">
b. Memilih kelompok pembeli yang menjadi sasaran penjualan</div>
<div style="text-align: justify;">
c. Menentukan produk dan program pemasarannya</div>
<div style="text-align: justify;">
d. Mengadakan penelitian pada konsumen, untuk mengukur, menilai dan menafsirkan keinginan, sikap, serta tingkah laku mereka</div>
<div style="text-align: justify;">
2. Volume penjualan yang menguntungkan</div>
<div style="text-align: justify;">
Salah satu tujuan perusahaan adalah untuk
memperoleh laba yang maksimal. Laba itu sendiri merupakan pencerminan
dari usaha-usaha perusahaan yang berhasil memberikan kepuasan kepada
konsumen. Untuk memberikan kepuasan tersebut perusahaan dapat
menyediakan atau menjual barang dan jasa yang paling baik dengan harga
yang layak.</div>
<div style="text-align: justify;">
3. Koordinasi dan integrasi seluruh kegiatan pemasaran dalam perusahaan</div>
<div style="text-align: justify;">
Artinya setiap orang dan setiap bagian
dalam perusahaan turut berkecimpung dalam suatu usaha yang dikoordinir
untuk memberikan kepuasan konsumen, sehingga tujuan perusahaan dapat
tercapai. Untuk mencapai tujuan perusahaan maka ketiga elemen tersebut
harus dilaksanakan secara efektif dan efisien.</div>
<div style="text-align: justify;">
Konsep pemasaran adalah konsep yang
beranggapan bahwa tugas pokok perusahaan adalah menentukan kebutuhan,
keinginan dan penilaian dari pasar yang menjadi sasaran, dan
menyesuaikan kegiatan perusahaan sedemikian rupa agar dapat menyampaikan
kepuasan yang diinginkan pasarnya secara lebih efisien dan efektif
daripada saingan-saingannya.</div>
<div style="text-align: justify;">
Dasar pemikiran dari konsep pemasaran di atas adalah :</div>
<div style="text-align: justify;">
1. Perusahaan menganggap sebagai tugasnya, pemuas keinginan kelompok pembeli tertentu</div>
<div style="text-align: justify;">
2. Perusahaan menyadari bahwa untuk dapat
memuaskan keinginan pembeli, diperlukan program marketing research
untuk mengetahui keinginan-keinginan tersebut</div>
<div style="text-align: justify;">
3. Perusahaan menyadari bahwa semua
kegiatan perusahaan yang mempengaruhi pembeli harus ditempatkan di bawah
kontrol pemasaran yang terintegrasi</div>
<div style="text-align: justify;">
4. Perusahaan percaya bahwa usaha memberi
kepuasan kepada konsumen akan menimbulkan loyalitas, terciptanya
langganan, dan kesan baik dari pembeli terhadap perusahaan. Hal tersebut
sangat penting bagi perusahaan.</div>
<div style="text-align: justify;">
<strong> Orientasi konsumen</strong></div>
<div style="text-align: justify;">
Pada dasarnya perusahaan yang memperhatikan konsumen harus :</div>
<div style="text-align: justify;">
a. Menentukan kebutuhan pokok dari pembeli yang akan dilayani dan dipenuhi</div>
<div style="text-align: justify;">
b. Memilih kelompok pembeli yang menjadi sasaran penjualan</div>
<div style="text-align: justify;">
c. Menentukan produk dan program pemasarannya</div>
<div style="text-align: justify;">
d. Mengadakan penelitian pada konsumen, untuk mengukur, menilai dan menafsirkan keinginan, sikap, serta tingkah laku mereka</div>
<div style="text-align: justify;">
5. Volume penjualan yang menguntungkan</div>
<div style="text-align: justify;">
Salah satu tujuan perusahaan adalah untuk
memperoleh laba yang maksimal. Laba itu sendiri merupakan pencerminan
dari usaha-usaha perusahaan yang berhasil memberikan kepuasan kepada
konsumen. Untuk memberikan kepuasan tersebut perusahaan dapat
menyediakan atau menjual barang dan jasa yang paling baik dengan harga
yang layak.</div>
<div style="text-align: justify;">
6. Koordinasi dan integrasi seluruh kegiatan pemasaran dalam perusahaan</div>
<div style="text-align: justify;">
Artinya setiap orang dan setiap bagian
dalam perusahaan turut berkecimpung dalam suatu usaha yang dikoordinir
untuk memberikan kepuasan konsumen, sehingga tujuan perusahaan dapat
tercapai.</div>
<div style="text-align: justify;">
Untuk mencapai tujuan perusahaan maka ketiga elemen tersebut harus dilaksanakan secara efektif dan efisien.</div>
<div style="text-align: justify;">
Radiosunu (1987) berpendapat bahwa:
Konsep pemasaran adalah konsep yang beranggapan bahwa tugas pokok
perusahaan adalah menentukan kebutuhan, keinginan dan penilaian dari
pasar yang menjadi sasaran, dan menyesuaikan kegiatan perusahaan
sedemikian rupa agar dapat menyampaikan kepuasan yang diinginkan
pasarnya secara lebih efisien dan efektif daripada saingan-saingannya.
Dasar pemikiran dari konsep pemasaran tersebut adalah :</div>
<div style="text-align: justify;">
1. Perusahaan menganggap sebagai tugasnya, pemuas keinginan kelompok pembeli tertentu</div>
<div style="text-align: justify;">
2. Perusahaan menyadari bahwa untuk dapat
memuaskan keinginan pembeli, diperlukan program marketing research
untuk mengetahui keinginan-keinginan tersebut</div>
<div style="text-align: justify;">
3. Perusahaan menyadari bahwa semua
kegiatan perusahaan yang mempengaruhi pembeli harus ditempatkan di bawah
kontrol pemasaran yang terintegrasi</div>
<div style="text-align: justify;">
4. Perusahaan percaya bahwa usaha memberi
kepuasan kepada konsumen akan menimbulkan loyalitas, terciptanya
langganan, dan kesan baik dari pembeli terhadap perusahaan. Hal tersebut
sangat penting bagi perusahaan.</div>
<div style="text-align: justify;">
<strong>III. Pasar Konsumen</strong></div>
<div style="text-align: justify;">
Istilah pasar dapat diartikan
bermacam-macam, tergantung dari tujuan pemakaiannya. Bagi seorang ahli
ekonomi, yang dimaksud dengan pasar adalah semua pembeli dan penjual
yang menaruh minat pada suatu produk. Bagi seorang manajer pemasaran
yang dimaksud dengan pasar adalah semua individu dan organisasi yang
menjadi pembeli aktual dan potensial dari suatu barang atau jasa.</div>
<div style="text-align: justify;">
Analisa pasar konsumen dalam hubungannya
dengan perilaku konsumen harus dimulai dengan apa yang disebut 6O
(sebagai pengembangan dari konsep 4O yang terdiri dari object,
objectives, organization, operations) yaitu:</div>
<div style="text-align: justify;">
1. Siapa yang ada di pasar konsumen ? (occupants)</div>
<div style="text-align: justify;">
Pasar konsumen terdiri dari seluruh
individu-individu dan rumah tangga yang membeli atau membutuhkan
barang-barang dan jasa untuk keperluan pribadi. Konsumen dibedakan
berdasarkan umur, pendapatan, tingkat pendidikan, pola mobilitas, selera
dan sebagainya.</div>
<div style="text-align: justify;">
2. Apa yang dibeli konsumen ? (objects)</div>
<div style="text-align: justify;">
Menurut tujuannya barang dapat digolongkan ke dalam barang konsumsi dan barang industri.</div>
<div style="text-align: justify;">
3. Kapan konsumen membeli ? (occasions)</div>
<div style="text-align: justify;">
Waktu pembelian yang dilakukan konsumen
dapat dianalisa berdasarkan beberapa faktor. Frekuensi pembelian suatu
produk tergantung dari tingkat pemakaian produk tersebut. Tingkat
pembelian dipengaruhi oleh faktor musiman. Tidak hanya dalam arti
perubahan cuaca, tetapi juga musim libur dan perayaan-perayaan agama.
Selain itu keadaan ekonomi sangat mempengruhi waktu pembelian konsumen.
Dalam keadaan ekonomi yang miskin, konsumen cenderung menunda pembelian.</div>
<div style="text-align: justify;">
4. Siapa yang terlibat dalam pembelian ? (organization)</div>
<div style="text-align: justify;">
Pasar konsumen terdiri dari
keluarga-keluarga yang melakukan pembelian. Keluarga merupakan unit
dasar kegiatan ekonomi (basic economic unit) di pasar konsumen. Manajer
pemasaran harus mengetahui berbagai macam perbedaan karakteristik
keluarga, baik dalam peranan yang diambil maupun wewenang dalam
melakukan pembelian.</div>
<div style="text-align: justify;">
5. Mengapa konsumen membeli ? (objectives)</div>
<div style="text-align: justify;">
Konsumen membeli suatu produk karena
ingin memuaskan kebutuhan dan keinginannya. Produk itu sendiri tidak
sepenting kebutuhan dan keinginan manusia yang dipenuhinya. Timbulnya
kebutuhan dan keinginan tersebut disebabkan oleh beberapa faktor
seperti: faktor sosial, ekonomi, psikologis, perkembangan fisik,
keagamaan dan sebagainya.</div>
<div style="text-align: justify;">
6. Bagaimana konsumen membeli ? (operations)</div>
<div style="text-align: justify;">
Bagi konsumen pembelian bukanlah hanya
merupakan satu tindakan saja, melainkan terdiri dari beberapa tindakan
yang meliputi keputusan tentang jenis produk, bentuk, merk, jumlah,
penjual dan waktu serta cara pembayarannya. Hal ini banyak dipengaruhi
oleh kebiasaan membeli dari para konsumen. Salah satu diantaranya adalah
impluse buying, yaitu pembelian yang dilakukan tanpa rencana (Swastha
dan Handoko, 1987).</div>
<div style="text-align: justify;">
<strong>IV.Perilaku Konsumen</strong></div>
<div style="text-align: justify;">
Istilah konsumen sering diartikan sebagai
dua jenis konsumen, yaitu: konsumen individu dan konsumen organisasi.
Konsumen individu membeli barang dan jasa untuk digunakan sendiri.
Misalnya membeli pakaian, makanan dan sebagainya. Konsumen organisasi
antara lain adalah organisasi bisnis, kantor pemerintah, lembaga sosial,
dan lembaga lain seperti rumah sakit dan sekolah (Sumarwan, 2004).</div>
<div style="text-align: justify;">
Menurut Mowen dan Minor (2001): “Perilaku
konsumen adalah studi tentang unit pembelian (buying unit) dan proses
pertukaran yang melibatkan perolehan, konsumsi dan pembuangan barang,
jasa, pengalaman dan ide-ide”.</div>
<div style="text-align: justify;">
Setiadi (2003) menyatakan bahwa :
“Perilaku konsumen adalah tindakan yang langsung terlibat dalam
mendapatkan, mengkonsumsi, dan menghabiskan produk atau jasa, termasuk
proses keputusan yang mendahului dan menyusuli tindakan ini”.</div>
<div style="text-align: justify;">
Swastha dan Handoko (1987) berpendapat
bahwa : “Perilaku konsumen adalah kegiatan-kegiatan individu yang secara
langsung terlibat dalam mendapatkan dan mempergunakan barang dan jasa
termasuk di dalamnya proses pengambilan keputusan pada persiapan dan
penentuan kegiatan-kegiatan tersebut”.</div>
<div style="text-align: justify;">
Dari beberapa pendapat di atas dapat
disimpulkan bahwa ada dua elemen penting dalam perilaku konsumen, yaitu
proses pengambilan keputusan dan kegiatan fisik yang melibatkan individu
dalam menilai, mendapatkan dan mempergunakan barang dan jasa.</div>
<div style="text-align: justify;">
<a href="http://bayu96ekonomos.files.wordpress.com/2008/11/mark-51.jpg"><img alt="" class="aligncenter size-medium wp-image-402" height="201" src="http://bayu96ekonomos.files.wordpress.com/2008/11/mark-51.jpg?w=423&h=201" title="Mark 5" width="423" /></a></div>
<div style="text-align: justify;">
Menurut Kotler (2002) titik tolak untuk
memahami perilaku pembelian adalah model rangsangan-tanggapan yang
diperlihatkan dalam gambar 2.1. Model tersebut menunjukkan bahwa
rangsangan pemasaran yang terdiri dari produk, harga, distribusi dan
promosi, secara bersama-sama dengan rangsangan pihak lain seperti
keadaan ekonomi, teknologi, kebudayaan dan politik, mulai merasuki
kesadaran pembeli. Karakteristik atau ciri-ciri pembeli itu sendiri
dibentuk oleh faktor budaya, sosial, individu dan psikologis. Proses
keputusan pembelian dibuat konsumen dengan tahapan yang dimulai dari
memahami masalah, mencari informasi, evaluasi alternatif keputusan
sampai dengan perilaku setelah pembelian. Setelah tahapan-tahapan
tersebut dilalui baru pembeli membuat keputusan tentang jenis produk,
merek, penjual, waktu pembelian, dan jumlah pembelian.</div>
<div style="text-align: justify;">
<strong>Faktor-faktor yang Mempengaruhi Perilaku Konsumen</strong></div>
<div style="text-align: justify;">
Menurut Kotler dan Amstrong (2001)
terdapat beberapa faktor yang mempengaruhi perilaku konsumen, yaitu
faktor budaya, sosial, pribadi dan psikologis, seperti tertera dalam
gambar berikut ini :</div>
<div style="text-align: justify;">
<a href="http://bayu96ekonomos.files.wordpress.com/2008/11/mark-61.jpg"><img alt="" class="aligncenter size-medium wp-image-403" height="206" src="http://bayu96ekonomos.files.wordpress.com/2008/11/mark-61.jpg?w=401&h=206" title="Mark 6" width="401" /></a>Faktor-faktor yang mempengaruhi perilaku konsumen Menurut Kotler dan Amstrong</div>
<div style="text-align: justify;">
Perilaku pembelian konsumen dipengaruhi oleh empat susunan utama karakteristik pembelian, yaitu :</div>
<div style="text-align: justify;">
1. Faktor budaya merupakan bentuk paling
dasar dari keinginan dan perilaku seseorang. Budaya meliputi nilai-nilai
dasar, persepsi, pilihan, dan perilaku yang dipelajari seseorang dari
keluarga dan institusi penting lainnya. Sub kebudayaan adalah budaya di
dalam suatu budaya yang memiliki nilai dan gaya hidup yang berbeda dan
dapat berdasarkan apapun mulai dari unsur sampai etnis.</div>
<div style="text-align: justify;">
2. Faktor sosial juga mempengaruhi
perilaku pembelian. Kelompok acuan seseorang seperti keluarga, rekan,
organisasi sosial, asosiasi profesi dengan kuat mempengaruhi pemilihan
produk dan merek.</div>
<div style="text-align: justify;">
3. Faktor pribadi mempengaruhi seorang
pembeli dalam membuat keputusan. Karakteristik pribadi itu meliputi
umur, tahap siklus hidup, pekerjaan, lingkungan ekonomi, gaya hidup dan
kepribadian.</div>
<div style="text-align: justify;">
4. Faktor psikologis yang terdiri dari
motivasi, persepsi, proses belajar dan keyakinan juga mempengaruhi
perilaku pembelian konsumen.</div>
<div style="text-align: justify;">
Basu Swastha dan Handoko (1987)
berpendapat bahwa faktor-faktor yang mempengaruhi perilaku konsumen
dikelompokkan menjadi tiga, yaitu:</div>
<div style="text-align: justify;">
1. Faktor-faktor ekstern yang
mempengaruhi perilaku konsumen, terdiri atas faktor kebudayaan, kelas
sosial, kelompok-kelompok sosial dan referensi, serta keluarga.</div>
<div style="text-align: justify;">
2. Faktor-faktor intern atau individu
yang menentukan perilaku, terdiri atas faktor motivasi, persepsi,
kepribadian dan konsep diri, belajar dan sikap dari individu.</div>
<div style="text-align: justify;">
3. Proses pengambilan keputusan konsumen</div>
<div style="text-align: justify;">
Proses ini terdiri dari lima tahap,
yaitu: (1) menganalisa keinginan dan kebutuhan, (2) pencarian informasi,
(3) seleksi terhadap alternatif pembelian, (4) keputusan untuk membeli,
dan (5) perilaku sesudah pembelian.</div>
<div style="text-align: justify;">
Purnama (2002) berpendapat bahwa
lingkungan adalah faktor yang ikut mempengaruhi konsumen karena sifatnya
yang kompleks. Perilaku proses keputusan konsumen, biasanya dipengaruhi
oleh lima faktor yaitu:</div>
<div style="text-align: justify;">
1. Budaya</div>
<div style="text-align: justify;">
Adalah seperangkat nilai, gagasan,
artefak, dan simbol-simbol lain yang bermakna yang membantu individu
untuk berkomunikasi, melakukan penafsiran dan evaluasi sesbagai anggota
masyarakat. Dan budaya merupakan sesuatu yang khas, budaya satu orang
dengan lainnya berbeda.</div>
<div style="text-align: justify;">
2. Kelas sosial</div>
<div style="text-align: justify;">
Kelas sosial merupakan pembagian dalam
masyarakat yang terdiri dari individu-individu yang berbagi nilai,
minat, dan perilaku yang sama. Mereka dibedakan oleh perbedaan status,
sosio-ekonomi yang berjajar dari yang rendah sampai yang tinggi. Kelas
sosial dapat menghasilkan bentuk-bentuk perilaku konsumen yang
berbeda-beda.</div>
<div style="text-align: justify;">
3. Pengaruh pribadi</div>
<div style="text-align: justify;">
Sebagai konsumen, perilaku individu
seringkali dipengaruhi oleh mereka yang erat hubungannya dengan individu
yang bersangkutan. Tiap individu mungkin merespon terhadap tekanan yang
dirasakan dan menyesuaikan diri dengan norma dan harapan yang diberikan
oleh orang lain.</div>
<div style="text-align: justify;">
4. Keluarga</div>
<div style="text-align: justify;">
Keluarga adalah sebuah kelompok yang
terdiri dari dua orang atau lebih yang terikat oleh perkawinan, darah
(keturunan) dan adopsi yang tinggal bersama dalam satu rumah. Keluarga
menjadi fokus penelitian karena keluarga merupakan fungsi pengambilan
keputusan utama, dengan pola peranan dan fungsi yang kompleks dan
bervariasi.</div>
<div style="text-align: justify;">
5. Situasi</div>
<div style="text-align: justify;">
Situasi sangat mempengaruhi perilaku
pembelian, karena perilaku akan berubah ketika situasi berubah. Dan
kadangkala perubahan tersebut tidak menentu dan tidak dapat diramalkan.</div>
<div style="text-align: justify;">
V. Marketing Mix (Bauran Pemasaran)</div>
<div style="text-align: justify;">
Menurut Kotler dan Amstrong (2001):
“Bauran pemasaran atau marketing mix adalah seperangkat alat pemasaran
taktis dan terkontrol yang dipadukan oleh perusahaan untuk menghasilkan
respon yang diinginkan pasar sasaran”. Bauran pemasaran terdiri dari
segala sesuatu yang dapat dilakukan perusahaan untuk mempengaruhi
permintaan produknya. Kemungkinan-kemungkinan yang dilakukan perusahaan
dapat dikelompokkan menjadi empat kelompok variabel yang dikenal dengan
“Empat P”: Product (produk), price (harga), place (distribusi), dan
promotion (promosi).</div>
<div style="text-align: justify;">
Unsur-unsur dari “Empat P” adalah :</div>
<div style="text-align: justify;">
1. Product (produk)</div>
<div style="text-align: justify;">
Produk artinya kombinasi barang dan jasa
yang ditawarkan oleh perusahaan kepada pasar sasaran. Keputusan tentang
produk meliputi jenis produk, mutu, rancangan, ciri-ciri, nama merek,
kemasan, ukuran, pelayanan, garansi dan servis setelah pembelian.</div>
<div style="text-align: justify;">
2. Price (harga)</div>
<div style="text-align: justify;">
Harga adalah sejumlah uang yang harus
dibayar oleh pelanggan untuk memperoleh produk. Keputusan tentang harga
ini meliputi harga barang itu sendiri tercantum, adanya potongan harga,
kemudahan dan waktu pembayaran.</div>
<div style="text-align: justify;">
3. Place (distribusi)</div>
<div style="text-align: justify;">
Distribusi adalah aktivitas perusahaan agar produk mudah didapatkan konsumen sasarannya.</div>
<div style="text-align: justify;">
Kegiatan ini meliputi pemilihan saluran distribusi, pemilihan lokasi, pengangkutan, dan persediaan produk.</div>
<div style="text-align: justify;">
4. Promotion (promosi)</div>
<div style="text-align: justify;">
Promosi artinya aktivitas
mengkomunikasikan keunggulan produk serta membujuk konsumen untuk
membelinya. Kegiatan promosi ini dapat dilakukan melalui media
periklanan, penjualan personal, promosi penjualan, dan publikasi atau
menjalin hubungan dengan konsumen atau masyarakat.</div>
<div style="text-align: justify;">
Unsur-unsur dari empat P dalam bauran pemasaran dapat dilihat pada gambar berikut ini:</div>
<div style="text-align: justify;">
<a href="http://bayu96ekonomos.files.wordpress.com/2008/11/mark-71.jpg"><img alt="" class="aligncenter size-medium wp-image-404" height="220" src="http://bayu96ekonomos.files.wordpress.com/2008/11/mark-71.jpg?w=437&h=220" title="Mark 7" width="437" /></a>VI. Proses Keputusan Pembelian Konsumen</div>
<div style="text-align: justify;">
Keputusan pembelian suatu produk atau
jasa yang dilakukan oleh seorang konsumen berbeda dengan konsumen
lainnya, tergantung pada jenis atau tipe pembeliannya. Semakin kompleks
keputusan yang akan diambil maka semakin banyak pihak yang terkait dan
makin banyak pertimbangan. Menurut Kotler (2002) ada lima peran yang
dimainkan oleh pihak yang terkait dengan keputusan pembelian, meliputi:</div>
<div style="text-align: justify;">
1. Pencetus yaitu orang yang pertama kali mengusulkan gagasan untuk membeli suatu produk atau jasa</div>
<div style="text-align: justify;">
2. Pemberi pengaruh yakni orang yang pandangan atau sarannya mempengaruhi keputusan.</div>
<div style="text-align: justify;">
3. Pengambil keputusan yaitu orang yang
mengambil keputusan untuk setiap konsumen keputusan pembelian (apakah
membeli atau tidak, bagaimana dan dimana akan membeli)</div>
<div style="text-align: justify;">
4. Pembeli yaitu orang yang melakukan pembelian yang sesungguhnya</div>
<div style="text-align: justify;">
5. Pemakai yaitu orang yang mengkonsumsi (menggunakan produk atau jasa yang bersangkutan)</div>
<div style="text-align: justify;">
Menurut Kotler juga menyebutkan ada empat jenis perilaku pembelian, yaitu:</div>
<div style="text-align: justify;">
1. Perilaku pembelian yang rumit</div>
<div style="text-align: justify;">
Konsumen sangat terlibat dalam pembelian
dan menyadari akan adanya perbedaan yang besar antara merek satu dengan
yang lain. Biasanya produk yang dibeli harganya sangat mahal, jarang
dibeli, beresiko dan untuk kepentingan pribadi, misalnya pembelian
komputer pribadi.</div>
<div style="text-align: justify;">
2. Perilaku pembelian pengurang ketidaknyamanan</div>
<div style="text-align: justify;">
Konsumen sangat terlibat dalam sebuah
pembelian tetapi ia hanya melihat sedikit perbedaan diantara berbagai
macam merek. Misalnya konsumen menganggap bahwa pembelian karpet pada
tingkat harga tertentu memiliki kualitas yang sama. Kenyataannya tidak
sama dan hal ini dirasakan setelah konsumen memakainya.</div>
<div style="text-align: justify;">
3. Perilaku pembelian karena kebiasaan</div>
<div style="text-align: justify;">
Konsumen memiliki keterlibatan yang
rendah dalam membeli produk dan melihat sedikit perbedaan antara merek
satu dengan yang lain. Produk yang dibeli biasanya harganya murah dan
sering dibeli, misalnya pembelian garam.</div>
<div style="text-align: justify;">
4. Perilaku pembelian yang mencari variasi</div>
<div style="text-align: justify;">
Konsumen memiliki keterlibatan yang
sangat rendah tetapi melihat adanya perbedaan yang besar antara merek
satu dengan yang lain. Misalnya dalam pembelian kue kering, dimana
konsumen dapat membeli sesuai dengan merek dan rasa yang diinginkan.</div>
<div style="text-align: justify;">
Menurut Kotler (2002) proses pengambilan
keputusan pembelian konsumen terdiri dari lima tahap, seperti yang
ditujukan pada gambar 2.3, yaitu:</div>
<div style="text-align: justify;">
1. Pengenalan masalah</div>
<div style="text-align: justify;">
Proses pembelian dimulai saat pembeli
mengenal sebuah masalah atau kebutuhan. Dengan mengenali kebutuhan
konsumen, maka dapat diramalkan perilakunya, karena konsumen tidak akan
membeli produk kalau tidak memuaskan kebutuhannya.</div>
<div style="text-align: justify;">
2. Pencarian informasi</div>
<div style="text-align: justify;">
Konsumen yang mengetahui kebutuhannya
akan terdorong untuk mencari informasi yang lebih banyak tentang
sumber-sumber dan menilainya, untuk memenuhi kebutuhan dan keinginannya.
Pencarian informasi ini dapat bersifat aktif yaitu mengunjungi secara
langsung untuk membandingkan harga atau kualitas produk atau jasa. Dan
dapat pula bersifat pasif, dimana informasi diperoleh dari iklan di
surat kabar tanpa adanya tujuan khusus maupun gambaran tentang produk
yang diinginkan. Informasi ini dapat diperoleh melalui beberapa sumber,
antara lain :</div>
<div style="text-align: justify;">
a. sumber pribadi dari keluarga, teman, tetangga, kenalan</div>
<div style="text-align: justify;">
b. sumber komersial dari iklan, wiraniaga, penyalur, kemasan</div>
<div style="text-align: justify;">
c. sumber publik dari media massa</div>
<div style="text-align: justify;">
d. sumber pengalaman dari menangani, memeriksa dan memakai suatu produk</div>
<div style="text-align: justify;">
3. Evaluasi alternatif</div>
<div style="text-align: justify;">
Pada tahap ini konsumen mengevaluasi
berbagai macam merek dari beberapa pilihan yang ada. Konsep dasar dalam
memahami proses evaluasi konsumen adalah :</div>
<div style="text-align: justify;">
a. konsumen berusaha memenuhi suatu kebutuhan</div>
<div style="text-align: justify;">
b. konsumen mencari manfaat tertentu dari solusi produk</div>
<div style="text-align: justify;">
c. konsumen beranggapan bahwa setiap produk memiliki kemampuan yang berbeda-beda dalam memberi manfaat</div>
<div style="text-align: justify;">
4. Keputusan pembelian</div>
<div style="text-align: justify;">
Keputusan untuk membeli merupakan proses
pembelian yang nyata. Jadi setelah melakukan beberapa tahapan di atas
maka konsumen harus memutuskan untuk membeli atau tidak. Bila memutuskan
membeli maka konsumen harus mengambil keputusan tentang jenis produk,
merek, penjual, kuantitas, waktu pembelian dan cara pembayarannya.</div>
<div style="text-align: justify;">
5. Tindakan pasca pembelian</div>
<div style="text-align: justify;">
Perilaku setelah pembelian dapat
menunjukkan apakah produk yang digunakan tersebut dapat memenuhi dan
memuaskan keinginan atau kebutuhan konsumen. Apabila konsumen tersebut
merasa puas maka ia akan melakukan pembelian kembali. Dan bila produk
tersebut belum atau tidak dapat memuaskan kebutuhan konsumen, maka
produk tersebut tidak akan dibeli dan bahkan akan ditinggalkan.</div>
<div style="text-align: justify;">
Gambar 8. Proses pembelian model lima tahap</div>
<div style="text-align: justify;">
<a href="http://bayu96ekonomos.files.wordpress.com/2008/11/mark-81.jpg"><img alt="" class="aligncenter size-medium wp-image-405" height="133" src="http://bayu96ekonomos.files.wordpress.com/2008/11/mark-81.jpg?w=451&h=133" title="Mark 8" width="451" /></a></div>
<div style="text-align: justify;">
Menurut Swastha dan Irawan (1990) proses pengambilan keputusan pembelian yang dilakukan oleh konsumen terdiri atas enam tahap.</div>
<div style="text-align: justify;">
Tahap-tahap dalam proses pengambilan keputusan tersebut, antara lain :</div>
<div style="text-align: justify;">
1. Menganalisa keinginan dan kebutuhan</div>
<div style="text-align: justify;">
Tahap pertama ini merupakan awal dari
proses pembelian yang bertujuan untuk mengetahui adanya keinginan dan
kebutuhan yang belum terpenuhi atau terpuaskan. Adanya kebutuhan yang
belum terpenuhi sering diketahui secara tiba-tiba pada saat konsumen
berjalan-jalan ke Toko atau memperoleh informasi dari iklan, tetangga
maupun teman.</div>
<div style="text-align: justify;">
2. Menilai sumber-sumber</div>
<div style="text-align: justify;">
Tahap ini berkaitan dengan waktu dan
jumlah uang yang tersedia untuk membeli. Jika uang yang tersedia tidak
mencukupi, sedangkan kebutuhannya cukup besar, maka konsumen lebih suka
membeli secara kredit.</div>
<div style="text-align: justify;">
3. Menetapkan tujuan pembelian</div>
<div style="text-align: justify;">
Tujuan pembelian konsumen berbeda-beda,
tergantung pada jenis produk dan kebutuhannya. Misalnya untuk
meningkatkan prestise (pembelian mobil), untuk memenuhi kebutuhan jangka
pendek (pembelian makanan) atau untuk menambah pengetahuan (pembelian
buku).</div>
<div style="text-align: justify;">
4. Mengidentifikasi alternatif pembelian</div>
<div style="text-align: justify;">
Setelah tujuan pembelian ditetapkan,
konsumen mengidentifikasikan alternatif pembelian sesuai dengan
sumber-sumber yang dimiliki (waktu, uang dan informasi).</div>
<div style="text-align: justify;">
5. Keputusan membeli</div>
<div style="text-align: justify;">
Pada tahap ini konsumen memutuskan untuk
membeli atau tidak. Jika memutuskan membeli maka konsumen harus membuat
keputusan tentang jenis produk, bentuknya, merek, penjual, kuantitas,
waktu pembelian dan cara pembayarannya.</div>
<div style="text-align: justify;">
6. Perilaku sesudah pembelian</div>
<div style="text-align: justify;">
Perasaan dan perilaku konsumen sesudah
pembelian sangat penting bagi perusahaan. Karena perilaku tersebut dapat
mempengaruhi penjualan produk yang dibeli dan mempengaruhi ucapan
pembeli kepada pihak lain tentang produk tersebut. Jika konsumen merasa
terpuaskan oleh produk yang dibeli maka ia akan kembali melakukan
pembelian tersebut dan ia pasti akan mengatakan hal yang baik tentang
produk tersebut. Sebaliknya jika produk tersebut tidak dapat memuaskan
keinginan dan kebutuhan konsumen, maka ia tidak akan melakukan pembelian
ulang dan ia akan mengatakan hal yang tidak baik tentang produk
tersebut.</div>
<div style="text-align: justify;">
VII. Hubungan Faktor Keluarga dan Marketing Mix terhadap Keputusan Pembelian</div>
<div style="text-align: justify;">
a. Faktor keluarga</div>
<div style="text-align: justify;">
Keluarga adalah lingkungan mikro, yaitu
lingkungan yang paling dekat dengan konsumen. Keluarga adalah lingkungan
dimana sebagian besar konsumen tinggal dan berinteraksi dengan
anggota-anggota keluarga lainnya. Keluarga menjadi daya tarik bagi para
pemasar karena keluarga memiliki pengaruh yang besar kepada konsumen.
Anggota keluarga akan saling mempengaruhi dalam pengambilan keputusan
pembelian produk dan jasa.</div>
<div style="text-align: justify;">
Sumarwan (2004) mengatakan bahwa ada dua
alasan utama mengapa dalam menganalisa perilaku konsumen perlu
mempelajari faktor keluarga, yaitu:</div>
<div style="text-align: justify;">
1. Berbagai macam produk dan jasa dibeli
oleh beberapa orang konsumen yang mengatasnamakan sebuah keluarga
dipakai secara bersama-sama oleh semua anggota keluarga. Produk, jasa
dan merek yang dibeli tersebut merupakan hasil interaksi dan saling
mempengaruhi antara anggota keluarga. Seperti televisi, tempat tidur,
dan peralatan dapur.</div>
<div style="text-align: justify;">
2. Produk dan jasa yang digunakan oleh
keluarga seringkali dibeli oleh individu seorang anggota (individu),
namun pengambilan keputusan pembelian tersebut dipengaruhi atau
diputuskan oleh anggota keluarga yang lain. Pembelian makanan dan
minuman untuk kebutuhan keluarga mungkin akan dilakukan oleh ayah, ibu
atau pembantu. Namun ibu dan ayah akan meminta pendapat anggota lainnya
mengenai jenis makanan yang akan dibeli.</div>
<div style="text-align: justify;">
Jadi keluarga merupakan lingkungan mikro
yang menarik untuk dipelajari dalam kaitannya dengan pembelian produk
dan jasa, karena keluarga adalah fungsi pengambilan keputusan yang
utama.</div>
<div style="text-align: justify;">
Menurut Setiadi (2003), keluarga sangat
penting dalam mempelajari perilaku konsumen karena dua alasan. Pertama,
keluarga adalah unit pemakaian dan pembelian untuk banyak produk
konsumen. Misal dalam pembelian rumah yang mengambil keputusan adalah
kedua pasangan (suami-istri), tetapi mungkin akan melibatkan anak, kakek
nenek atau anggota keluarga lain dari keluarga besar. Kedua, keluarga
adalah pengaruh utama pada sikap dan perilaku individu. Contohnya,
anak-anak mungkin membeli pakaian yang dibiayai dan disetujui oleh orang
tua.</div>
<div style="text-align: justify;">
Faktor marketing mix</div>
<div style="text-align: justify;">
Marketing mix merupakan strategi
pemasaran yang dilakukan oleh sebuah perusahaan untuk mencapai
tujuannya. Marketing mix adalah alat pemasaran yang digunakan perusahaan
secara terus menerus untuk mempengaruhi permintaan konsumen terhadap
suatu produk atau jasa. Alat pemasaran tersebut dikenal dengan 4P yaitu
product (produk), price (harga), place (distribusi), dan promotion
(promosi). Manfaat dari penggunaan strategi pemasaran tersebut bagi
perusahaan adalah:</div>
<div style="text-align: justify;">
1. Strategi produk, yaitu untuk
mengetahui produk apa yang saat ini digunakan konsumen dan keuntungan
apa yang diharapkan konsumen dari produk tersebut.</div>
<div style="text-align: justify;">
2. Strategi harga, yaitu untuk mengetahui
seberapa penting harga produk bagi konsumen dan apakah dampak dari
perubahan harga terhadap perilaku konsumen</div>
<div style="text-align: justify;">
3. Strategi tempat, yaitu untuk mengetahui dimana konsumen membeli produk</div>
<div style="text-align: justify;">
4. Strategi promosi, yaitu untuk
mengetahui sarana atau media promosi yang paling efektif dan efisien
yang dapat mempengaruhi konsumen untuk membeli dan menggunakan suatu
produk.</div>
<div style="text-align: justify;">
Pengembangan strategi pemasaran,
khususnya yang dikembangkan dan diterapkan oleh perusahaan yang
berhasil, memiliki kekuatan yang besar terhadap konsumen dan masyarakat.
Strategi ini tidak hanya disesuaikan dengan konsumen tetapi juga
merubah apa yang dipikirkan dan dirasakan konsumen mengenai diri mereka
sendiri, beragam produk yang ditawarkan dan situasi yang tepat untuk
membeli dan menggunakan suatu produk.</div>
<div style="text-align: justify;">
Marketing mix dapat digunakan untuk alat
analisa perilaku konsumen dalam pengambilan keputusan pembelian. Karena
masalah harga, produk dan tempat belanja cenderung menjadi bahan
pertimbangan utama bagi konsumen sebelum membeli suatu produk.</div>
<div style="text-align: justify;">
<strong>SEGMENTASI, TARGETING, DAN POSITIONING</strong></div>
<div style="text-align: justify;">
Tujuan pokok strategi segmentasi,
targeting, dan positioning adalah mem posisikan suatu merek dalam benak
konsumen sedemikian rupa sehingga merek tersebut memiliki keunggulan
kompetitif berkesinambungan. Sebuah produk akan memiliki keunggulan
kompetitif jika produk tersebut menawarkan atribut-atribut determinan
(yang penting dan dinilai unik oleh para pelanggan). Untuk itu, langkah
pertama yang harus dilakukan adalah melakukan segmentasi pasar secara
cermat.</div>
<div style="text-align: justify;">
Konsep segmentasi pasar pertama kali
diperkenalkan oleh Wendell R. Smith path tahun 1956 dalam artikel
terkenalnya beijudul “Product Differentiation and Market Segmentation as
Alternative Marketing Strategies” yang dimuat di Journal of Marketing.
Menurutnya, konsumen itu bersifat unik dan berbeda-beda. Konse
kuensinya, mereka membutuhkan program pemasaran yang berbeda pula.</div>
<div style="text-align: justify;">
Secara garis besar, segmentasi pasar
dapat diartikan sebagai proses mengelom pokkan pasar keseluruhan yang
heterogen menjadi kelompok-kelompok atau segmen-segmen yang memiliki
kesamaan dalam hal kebutuhan, keinginan, perilaku dan atau respon
terhadap program pemasaran spesifik. Segmentasi pasar merupakan konsep
pokok yang mendasari strategi pemasaran perusahaan dan alokasi sumber
daya yang harus dilakukan dalam rangka mengimplementasikan program
Pemasaran.</div>
<div style="text-align: justify;">
Dalam rangka merealisasikan manfaat
potensial segmentasi pasar, perusahaan membutuhkan studi empiris
mengenai kebutuhan dan keinginan konsumen, serta sistem manajemen yang
dapat menyesualkan proses bisnis dengan kebutuhan dan keinginan
tersebut. Konsumen melakukan pembelian atas dasar manfaat yang
dibei-ikan atau kemampuan produk dan jasa dalam membantu mereka
memecahkan masalah spesifik yang dihadapi. Perusahaan dapat saja
menawarkan beraneka macam produk dan jasa, namun konsumen hanya membeli
manfaat atau solusi atas masalah yang ditawarkan oleh produk danjasa
bersangkutan. Manfaat dan solusi atas masalah dapat bersifat fungsional
(misalnya, menghilangkan rasa haus), psikologis (misalnya, meningkatkan
rasa percaya diri), dan atau ekonomik (contohnya, memberikan penghematan
biaya sebesar nilai tertentu).</div>
<div style="text-align: justify;">
Segmen pasar terdiri dan sekelompok
pelanggan yang memilikj kesamaan dalam ha! tuntutan kepuasan terhadap
suatu produk. Jika kita mendefinisjkan segmen pasar atas thsar manfaat
dan/atau solusi atas masalah, kita menerapkan perspektif permintaan
(demand perspective). Pendekatan seperti ini dapat menghasilkan
deskripsi pasar untuk produk tertentu yang terkadang sama sekali di luar
dugaan4Sebagai contoh, penisahaan kamera terkemuka Polaroid pernah
melakukan riset pasar untuk mengidentifikasi pesaing bagi kamera instan
Polaroid yang ber harga paling murah. Temuan yang didapatkan menunjukkan
bahwa jika pelang gannya adalah kategori usia 18 sampai 25 tahun, maka
tidak ada kamera lain yang bersaing langsung dengan kamera Polaroid yang
termurah. Kelompok konsumen tersebut cenderung merupakan pasar untuk
hiburan dan mereka membeli kamera instan hanya untuk sekadar
senang-senang (having fun). Jika mereka tidak membeli Polaroid, maka
uangnya akan digunakan untuk membeli produk hiburan lainnya (misalnya
pergi ke theme park). Dengan demikian, bagi segmen pelanggan usia 18
sampai 25 tahun tersebut, Polaroid cendenmg masuk dalam kategori pasar
hiburan, dan bukan pasar kamera!</div>
<div style="text-align: justify;">
Sementara itu, jika kita mendefmisikan
pasar berdasarkan tipe produk yang dihasijkan (dalani kasus Polaroid,
berarti pasar kamera), maka pendekatan yang dipakai adalah
perspektifpenaw (supply perspective Perspektif mi berfokus path semua
pesaing yang menawarkan produk dan jasa serupa, misalnya semua
perusahaan konsultan manajemen di kawasan tertentu. Perspektif mi juga
secara eksplisit mempert proses pemarnifaktu stniktur biaya,
ketersediaan bahan mentah, perkembangan dan pemanfaatan teknologi,
strategi pemasaran dan distribusi, lmgkup geografis, biaya masuk (entry
cost) dan biaya keluar (exit cost) dan industri bersangkutan, dan
seterusnya.IDalam konteks mi, pasar adalah arena persaingan.
Kelemahannya adalah bahwa ada kemungkin pemasar kehilangan arah mengenai
orientasi pelanggan dalam penerapan perspektifinj Pemasar kerapkali
cenderung lebih berfokus path statistik volume penjualan atau pangsa
pasar ketiinbang peluang konsumen untuk membeli produk dan jasa.</div>
<div style="text-align: justify;">
Kendatj demikian, perspektif permintaan
thpat diintegrasikan dengan per spektif penawaran melalui proses
segmentasi pasar strategik, yang langkah-lang kahnya adalah sebagai
berikut:</div>
<div style="text-align: justify;">
<strong>Tahap Pertama: Segmentasi</strong></div>
<ol style="text-align: justify;">
<li>Mensegmen pasar menggunakan vaniabel-vaniabel permintaan, seperti
kebu tuhan pelanggan, keinginan pelanggan, manfaat yang dicari (benefits
sought), solusi atas masalah yang dihadapi, situasi pemakaian, dan
lain-lain.</li>
<li>Mendeskripsikan segmen pasar yang diidentifikasi dengan menggunakan
vaniabel-variabel yang dapat membantu perusahaan memahami cam melayani
kebutuhan pelanggan tersebut (misalnya, biaya berallh peinasok, pola
berbelanja, lokasi geografis, ukuran pelanggan, thya bell, sensitivitas
harga, dan seterusnya) dan cara berkomunikasi dengan pelanggan
(misalnya, preferensi dan peng gunaan media, sikap, aktivitas, minat,
opini, dan lain-lain).</li>
</ol>
<div style="text-align: justify;">
<strong>Tahap Kedua: Targeting</strong></div>
<ol style="text-align: justify;">
<li>Mengevaluasi daya tank masing-masing segmen dengan menggunakan
variabel-variabel yang dapat mengkuantifikasi kemungkinan permintaan dan
setiap segmen (misalnya, tingkat pertumbuhan segmen bersangkutan),
biaya melayani setiap segmen (misalnya, biaya distribusi), biaya
memproduksi produk dan jasa yang diinginkan pelanggan (misalnya biaya
prodtiksi dan diferensiasi produk), dan kesesuaian antara kompetensi
inti perusahaan dan peluang pasar sasaran.</li>
<li style="text-align: justify;">Memilih satu atau lebih segmen sasaran
yang ingin dilayani berdasarkan potensi laba segmen tersebut dan
kesesuaiannya dengan sirategi korporat perusahaan.</li>
</ol>
<div style="text-align: justify;">
<strong>Tahap Ketiga: </strong></div>
<div style="text-align: justify;">
<strong>Positioning</strong></div>
<ol style="text-align: justify;">
<li style="text-align: justify;">Mengidentifikasi konsep positioning bagi
produk dan jasa perusahaan yang atraktif bagi pelanggan sasaran dan
kompatibel dengan citra korporat yang diharapkan perusahaan.</li>
</ol>
<div style="text-align: justify;">
gambar 5</div>
<div style="text-align: justify;">
gambar 6</div>
<div style="text-align: justify;">
<strong>Marketing Targeting</strong></div>
<div style="text-align: justify;">
Evaluasi terhadap daya tarik segmentasi
pasar dapat dilakukan dengan menggunakan sembilan kriteria yang dapat
dikelompokan menjadi tiga faktor utama (lihat Tabel 4.3).</div>
<ol style="text-align: justify;">
<li><strong>1. </strong><strong>Pertama</strong>, ukuran dan potensi
pertumbuhan segmen. Meskipun segmen yang besar dan berkembang pesat
kelihatannya lebih menarik, ukuran segmen dan potensi pertumbuhan yang
cocok bagi setiap perusahaan harus disesuaikan dengan sumber daya dan
kapabilitas organisasi. Tidak jarang sumber daya organisasi (seperti
ketersediaan tenaga ahli, dana, jumlah gerai distribusi, dan seterusnya)
menjadi kendala bagi upaya perusahaan untuk bersaing dalam pasar yang
tingkat pertumbuhan yang besar.</li>
<li><strong>2. </strong><strong>Kedua,</strong> karakteristik struktural
segmen, yang terdiri atas kompetisi, kejenuhan segmen, protektabilitas,
dan risiko lingkungan. Perusahaan wajib mencermati intensitas dan
dinamika persaingan yang berkaitan dengan hambaran masuk, ham batan
keluar, ancaman pendatang barn, tekanan dan produk dan atau jasa
substitusi, kekuatan tawar-menawar pemasok, dan kekuatan tawar-menawan
konsumen. Perusahaan juga penlu menilai apakah para pesaing yang sudah
ada saat mi telah melayani semua kemungkinan segmen yang ada atauicaii
masih tersedia gap poten sial dalam pasar yang dapat dimasukj
perusahaan. Selain itu, yang talc kalah pentingnya pula adalah
identifikasi berbagai aspek risiko, seperti risiko bahwa movasi dan
temuan perusahaan tidak dapat diproteksi dengan hak cipta dan paten,
serta risiko akibat teijadinya perubahan lingkungan.</li>
<li><strong>3. </strong><strong>Ketiga,</strong> kesesuaian antara
produk dan pasan (produt-marketfi Dalam ha! mi, terdapat tiga pertanyaan
kunci yang perlu dijawab: (1) apakah melayani segmen tertentu dapat
sesuai dengan kekuatan perusahaan dan citra yang diharapkan?; (2) adakah
sinergi yang didapatkan dan melayani segmen tersebut?; dan (3) dapatkah
perusahaan menanggung biaya memasuki segmen bersangkutan dan dapatkah
perusahaan menetapkan harga produk sedemikian rupa sehingga memperoleh
tingkat maijin dan Return On Investment (ROl) sebagaimana diharapkan?
Sejumlah perusaliaan benisalia memasuki segmen yang menjanjikan ROl yang
besar, namun tidak tenlalu cocok dengan kapabiitas organisasi saar mi.
Contoh nyatanya adalah Levi Corporation yang pernah mencoba menjual
tailored suits untuk kaum pria, sekalipun niset pelanggan sebehimnya
telah menunjukkan bahwa peluncuran produk bani tersebut tidak cocok
dengan citra blue Jean Levi. Lebih parah lagi, Levi memutuskan untuk
memasarkan produk barunya tersebut melalui janingan nitel yang biasa
mendistribusjk produk jinsnya, padahal pasar sasarannya biasanya membelj
produk semacam itu di gerai ritel yang berbeda. Akibatnya dapat
ditebak, produk baru tersebut gagal di pasar. Sebaliknya, lini produk
busana katun kasual (casual cotton wear) yang diberi merck Dockers
mengalamj kesuksesan besar karena lebih sesuai dengan kekuatan Levi
dalam produksj dan distribusj, serta tidak bertentangan dengan persepsi
pelanggan terhadap produk Levis.</li>
</ol>
<div style="text-align: justify;">
gambar 7</div>
<div style="text-align: justify;">
<strong>1. Single-Segment Concentration</strong></div>
<div style="text-align: justify;">
Perusahaan memilih satu segmen pasar
tunggal, dengan sejumlah pertim bangan, misalnya keterbatasan dana yang
dimiiki perusahaan; adanya peluang pasar dalam segmen bersangkutan yang
belum banyak digarap atau bahkan diabaikan pesaing; atau perusahaan
menganggap segmen tersebut merupakan segmen yang paling tepat sebagai
landasan untuk ekspansi ke segmen !ainnya. Contohnya, Volkswagen
berkonsentrasi pada pasan mobil kecil dan Porsche berfokus path pasar
mobil sport, melalui keputusan berkonsentrasi path hanya satu segmen,
perusahaan mendapatkan pemahaman mendalam mengenai</div>
<div style="text-align: justify;">
<strong>2. Selective Specialization</strong></div>
<div style="text-align: justify;">
Dalam strategi ini perusahaan memilih
sejumlah segmen pasar yang menarik dan sesuai dengan tujuan dan sumber
daya yang dimiliki. Masing-masing segmen dapat memiliki sinergi kuat
satu sama lain maupun tanpa sinergi sama sekali, namun paling tidak
setiap segmen menjanjikan siimber penghasilan bagi perusahaan. Strategi
ini memiliki keunggulan berupa penyebaran risiko, di mana bila terjadi
penurunan pada salah satu segmen, maka penjualan perusahaan secara
keseluruhan tidak terlalu te karena tetap memperoleh pendapatan dan
segmen lainnya.</div>
<div style="text-align: justify;">
<strong>3. Market Specialization</strong></div>
<div style="text-align: justify;">
Dalam strategi ini, perusahaan
berspesialisasi path upaya melayani berbagai kebutuhan dan suatu
kelompok pelanggan tertentu. Sebagai contoh, per usahaan yang
berkonsentrasi pada kebutuhan balita, mulai dan pakaian, popok, mainan,
sepatu, tempat tidur, dan segala macam perlengkapan lainnya. Per usahaan
thpat menthpatkan reputasi yang kuat dalam melayani kelompok pelanggan
tersebut dan menjadi acuan pokok bagi pelanggan bersangkutan jika mereka
kelak membutuhkan produk lainnya. Risikonya adalah jika kelompok
pelanggan sasaran melakukan pemotongan anggaran konsumsinya.</div>
<div style="text-align: justify;">
<strong>4. Product Specialization</strong></div>
<div style="text-align: justify;">
Dalam spesialisasi produk, perusahaan
memusatkan din path pembuatan produk tertentu yang akan dijual kepada
berbagai segmen pasar. Contohnya adalah produsen mikroskop yang menjual
mikroskop kepada laboratorium umversitas, laboratorium pemenintah, dan
laboratorium komersial. Perusahaan menghasilkan berbagai mikroskop
berbeth yang ditujukan bagi kelompok pelanggan berbeda, namun tidak
mengjiasilkan instrumen atau alat-alat lain selain mikroskop yang
mungkin dibutuhkan laboratorium. Melalui strategi ini, perusahaan
mendapatkan reputasi kuat dalam bidang produk spesifik. Namun, risiko
utamanya athlah jika terjadi perubahan tekuologi yang thpat berdampak
path keusangan produk yang dihasilkan perusahaan.</div>
<div style="text-align: justify;">
<strong>5. Full Market Coverage</strong></div>
<div style="text-align: justify;">
Dalam straregi mi, perusahaan berusaha
melayani s’emua kelompok pelanggan dengan semua produk yang mungkmn
dibutulikan. OIeh sebab itu, hanya perusahaan besar yang sanggup
menerapkan strategi ini, karena dibutuhkan sumber daya yang sangat
besar. Contoh perusahaan yang melaksanakan strategi thi antara lain IBM
(pasar komputer), Coca Cola (pasar minuman ringan), General Motors
(pasar kendaraan bermotor), Toyota (pasar kendaraan bermotor), dan
National Panasonic (pasar produk elektronik dan peralatan rumah tangga).
Upaya melayani pasar keseluruhan dapat dilakukan dengan dua alternatjf
cara(lthat Gambar 4.3):</div>
<ol style="text-align: justify;">
<li><strong>Undifferentiated marketing,</strong> di mana perusahaan
mengabaikan per bedaan-perbedaan segmen pasar dan hanya menawarkan satu
macam penawaran pmduk atau program pemasaran kepada pasar keseluruhan.
Strategi ini lebih berfokus path kebutuhan dasar pam konsunien ketimbang
path perbedaan-perbedaan antar pelanggan. mengandalkan produksi,
distnibusi dan perildanan massa guna mencip takan citra superior di mata
sebagian besar konsumen. Lmi produk yang terbatas akan menekan biaya
riset dan pengembangan, produksi, sediaan, transportasi, riset
pemasaran, perikianan, dan manajemen produk. Path gilirannya, biaya
rendah thi menganah pada harga jual yang murah dan dapat menjadi daya
tank bagi segmen pasar yang lebih sensitif terhathp harga.</li>
<li><strong>Diffrentiated marketing,</strong> di mana perusahaan
berusaha beroperasi pada semua segmen pasar dan merancang program
pemasaran yang berbeda untuk masing-masing segmen . Contohnya adalah
General Motors yang mempromosikan kemampuannya untuk memproduksi mobil
untuk setiap ‘ pwpace, dan personal it/’. IBM menawarkan beraneka ragam
paket perangkat keras dan perangkat lunak yang ditujukan path
segmen-segmen berbeth thlam pasar komputer. Path umumnya differentiated
marketing menghasilkan penjualan total yang lebih besar dibandingkan
undifferentiated marketing, namun biaya yang dikeluarkan juga jauh lebih
besar. Setidaknya biaya besar yang dikeluarkan meliputi biaya
modmfikasi produk (seperti biaya riset dan pengembangan, rekayasa produk
dan biaya peralatan khusus), biaya produksi, biaya administrasi
(seperti niset pemasaran, peramalan bisnis, analisis penjualan, promosi,
perencanaan strategik, dan manajemen saluran distribusi), biaya sediaan
(seperti biaya simpan dan biaya pemesanan), dan biaya promosi (seperti
biaya media).</li>
</ol>
<div style="text-align: justify;">
<strong>II. Posisitioning</strong></div>
<div style="text-align: justify;">
Dalam rangka menciptakan positioning yang
tepat untuk suatu produk, pemasar harus mengkomunikasikan dan
memberikan manfaat-manfaat tertentu yang dibutuhkan pasar sasaran. Salah
satu contoh sukses positioning adalah shampo Head & Shoulders.
Sebagai shampo yang pertama kali diposisikan sebagai dandruff remedy
shampo, nama mereknya mengindikasikan manfaat yang ditawarkan, aroma
medisnya mencerminkan potensinya, serta wama (b dan hijau) dan keken
talannya (berwujud pasta dan bukan cairan) menunjukkan bahwa Head &
Shoulders bukanlah shampo biasa.</div>
<div style="text-align: justify;">
<strong>Secara garis besar, positioning terdini atas tiga langkah utama:</strong></div>
<div style="text-align: justify;">
<strong>1. Memilih konsep positioning</strong></div>
<div style="text-align: justify;">
Dalam rangka memposisikan suatu produk
atau organisasi, pemasar harus menentukan apa yang penting bagi pasar
sasaran. Setelah itu, pemasar dapat melakukan studi positioning untuk
menentukan persepsi pasar sasaran terhadap berbagai produk atau toko
berdasarkan dimensi atau atribut penting yang digunakan. Contohnya,
atribut penting dalam pembelian sepeda motor meliputi: harga beli, harga
jual kembali, konsumsi bahan bakar, ketersediaan suku cadang, reputasi
merek dan produsen, daya tahan mesin, kecepatan, keamanan, fitur, model,
warna, dan seterusnya.</div>
<div style="text-align: justify;">
Hasil dan riset positioning dapat
digambarkan secara visual dalam bentuk peta persepsi (perceptual map)
yang menempatkan sejumlah merek atau organisasi berdasarkan dimensi
atribut penting yang digunakan. Gambar 4.4 menunjukkan contoh peta
persepsi untuk produk jins.</div>
<div style="text-align: justify;">
Panjangnya ganis (atau vektor) menunjukkan derajat kepentingan relatif suatu atribut, dan posisi merek pada masing.</div>
<div style="text-align: justify;">
<strong>2. Merancang dimensi atau fitur yang paling efektif dalarn mengkomunikasi kan posisi.</strong></div>
<div style="text-align: justify;">
Suatu posisi dapat dikomunikasikan dengan
nama merek, slogan, penampilan atau fitur produk lainnya, tempat
penjualan produk, penampilan karyawan, dan cara-cara lainnya. Namun,
fitur-fitur tertentu cenderung lebth efektif dibandingkan fitur lainnya.
Oleh sebab itu, pemasar harus memperhatikan setiap aspek secara rinci.
Misalnya, tempat duduk bagi pelanggan ternyata cukup vital dalam bisnis
eceran, karena menunjukkan ‘kepedulian’ dan ‘perhatian’ penjual pada
para pelanggannya.</div>
<div style="text-align: justify;">
Adanya keterbatasan sumber daya membuat
setiap pemasar harus cermat dalam memutuskan cara terbaik untuk
mengkomunikasikan konsep positioning yang diharapkan.</div>
<div style="text-align: justify;">
Salah satu faktor pertimbangan yang perlu
dipikirkan secara matang adalah mencari diferensiasi yang paling
efektif. Setiap pemasar dapat mendiferensiasikan penawarannya
berdasarkan lima dimensi: produk, jasa/layanan, personalia, saluran
distribusi, dan citra.</div>
<div style="text-align: justify;">
Pemilihan masing-masing dimensi tersebut di dasarkan pada sejumlah kriteria, di antaranya:</div>
<ol style="text-align: justify;">
<li>Important: Variabel diferensiasi yang dipilih memberikan manfaat yang sangat bernilai bagi pelanggan sasaran.</li>
<li>Distinctive. Variabel diferensiasi disampaikan dengan cara yang unik.</li>
<li>Superior: Variabel diferensiasi lebih superior dibandingkan cara-cara lain untuk mendapatkan manfaat yang sama.</li>
<li>Preventive: Variabel diferensiasi tidak dapat ditiru dengan mudah oleh para pesaing.</li>
<li>Affordable: Pembeli mampu membayar diferensiasi yang diberikan perusahaan.</li>
<li>Profitable: Perusahaan dapat mendapatkan keuntungan dan upaya mengintroduksi diferensiasi yang dimaksud.</li>
</ol>
<div style="text-align: justify;">
<strong>3. Mengkoordinasikan komponen bauran pemasaran untuk menyampaikan pesan yang konsisten.</strong></div>
<div style="text-align: justify;">
Walaupun satu atau dua dimensilatribut
merupakan komunikator posisi utama, semua elemen bauran pemasaran
(produk, distribusi, harga, dan promosi) hams mendukung posisi yang
diharapkan. Banyak positioning produk yang gagal oleh karena
inkonsistensi yang membingungkan pelanggan. Selain itu, positioning
dapat mengalami erosi dikarenakan kurangnya perhatian, adanya perubahan
selera aran kebutuhan konsumen, adanya penibahan teknologi,
atributldimensi yang ditonjolkan tidak lagi menarik bagi pelanggan, dan
adanya pesaing yang merebut posisi perusahaan. Oleh karena itu,
perusahaan harus secara rutin memantau posisinya dan bilamana perlu
melakukan repositioning agar perusahaan dapat mempertahankan persepsi
imik dan superior di benak konsumen. Umuinnya, strategi positioning yang
dapat dipiih setiap per usahaan meliputi:</div>
<ol style="text-align: justify;">
<li>Atribute positioning: Perusahaan memposisikan dirinya berdasarkan
atribut tertentu, misalnya ukuran, keamanan, komposisi bahan, pengalaman
dalam bidang yang digeluti, dan seterusnya.</li>
<li>Benefit positioning: Produk diposisikan sebagai pemimpin dalam
manfaat tertentu, misalnya pasta gigi untuk memutihkan gigi, mencegah
kerusakan gigi, menyegarkan mulut, menjaga kesehatan gusi, dan
seterusnya.</li>
<li>Use or application positioning: Produk diposisikan sebagai
alternatif terbaik untuk situasi pemakaian atau aplikasi tertentu,
misalnya Bodrex diposisikan sebagai obat yang boleh diminum sebelum
makan dan Sanaflu diposisikan sebagai obat flu yang tidak menimbulkan
rasa kantuk.</li>
<li>User positioning: Produk diposisikan sebagai pilihan terbalk unnik
kelompok pernakai tertentu, misalnya minuman kesehatan untuk para atlit;
kamera instan untuk para amatir; dan kamera canggih untuk para pemakai
profesional.</li>
<li>Competitor positioning: Klaim produk dihubungkan dengan posisi
persaingan terhadap pesaing utama, misalnya Avis menyatakan dirinya
sebagai “We’re nwnber two, so we i harder”, 7Up memposisikan dirinya
sebagai “The Un-Cola ‘ dan Pepsi menempatkan dirinya sebagai Gene
ration: Next.</li>
<li>Product category positioning: Produk diposisikan sebagai pemimpin
dalam kategori produk tertentu, misainya permen Kopiko diposisikan
sebagai kopi dalam bentuk permen, bukan penmen rasa kopi.</li>
<li style="text-align: justify;">Quality or price positioning: Perusahaan
berusaha menciptakan kesan/citra berkualitas tinggi lewat harga premium
atau sebaliknya menekankan harga murah sebagai indikator nilai.
Contohnya, sepeda motor buatan RRC yang membanjini pasar Indonesia
dengan fokus pada harga ekonomis.</li>
</ol>
</div>
Jauhari.acchttp://www.blogger.com/profile/02243227351771501545noreply@blogger.com3tag:blogger.com,1999:blog-7702541940843641715.post-49073098012146220742013-09-05T11:53:00.001+08:002013-09-13T10:20:25.770+08:00Pompa Sentrifugal – Kebutuhan Industri Akan Pompa Sentrifuga<!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;">l</b></div>
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Mendengar kata
pompa, pikiran kita pasti tertuju pada dua jenis pompa yang biasa kita gunakan
untuk mengisi udara pada ban kendaraan, baik yang masih menggunakan tenaga
manusia, maupun yang sudah memakai mesin, dan juga pompa air yang sering sekali
dipergunakan oleh keluarga Indonesia. Pada dasarnya, pompa memiliki fungsi
untuk dapat memindahkan sebuah zat, yang biasanya berbentuk cair ataupun gas
dari suatu tempat ke tempat lain. Beragam jenis dan tipe dari pompa juga telah
diciptakan untuk memenuhi berbagai kebutuhan hidup manusia. Namun, tetap saja,
pompa air dan pompa gas untuk kebutuhan harian dan rumah tangga menjadi
representasi paling mudah dari pompa pada umumnya.</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
Pompa juga
banyak dipakai di dunia industri. Sebagai contoh dari penggunaan pompa di dunia
industri adalah pada perusahaan pemroduksi air minum dalam kemasan. Jenis
industri ini tentu saja memerlukan pasokan air yang banyak dan tidak mudah
habis. Air bawah tanah pun disedot untuk memenuhi kebutuhan ini. Apakah
industri ini menggunakan pompa air biasa? Ternyata tidak. Kebanyakan industri
telah menggunakan jenis <a href="http://uripgumulya.com/">pompa sentrifugal</a>
yang memberikan banyak keunggulan dalam penggunaannya. Pompa yang termasuk
dalam jenis pompa dinamis, atau non positive displacement pump ini memiliki
bentuk yang sederhana, dengan berat yang cukup ringan, namun tetap dengan
kinerja pemompaan yang prima.</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<a href="http://uripgumulya.com/">Pompa sentrifugal</a>, yang sangat sering
dipakai di dunia industri ini dapat anda cari dengan mudah di <a href="http://uripgumulya.com/">http://uripgumulya.com/</a> . Urip Gumulya,
perusahaan yang kaya pengalaman di bidang mechanical, khususnya pada bidang
mesin perpompaan dan harvester ini menyediakan berbagai macam dan jenis pompa
yang anda butuhkan. Dengan dukungan manajemen yang baik membuat Urip Gumulya
dapat menyediakan pompa yang berkualitas dan tahan lama, sesuai untuk berbagai
macam industri yang menggantungkan banyak sendi operasionalnya pada pompa.</div>
Anonymousnoreply@blogger.com0tag:blogger.com,1999:blog-7702541940843641715.post-75380775122247461442013-07-15T14:30:00.002+08:002013-07-15T14:31:14.191+08:00Cara Unfollow Massal di Twitter Terbaru<div dir="ltr" style="text-align: left;" trbidi="on">
<span class="Apple-style-span" style="font-family: 'Comic Sans MS', serif, 'Comic Sans Ms'; font-size: 15px; line-height: 25px;"></span><br />
<div>
<span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">Cara Unfollow Massal di Twitter Terbaru - Anggirocker |setelah saya share <span class="Apple-style-span" style="color: black;">Cara Unfollow Twitter Yang Tidak Follback Dengan Cepat</span> saya mau share cara lainn nih tapi cara ini tidak bisa memilih mana yang tidak follback mana yg sudah follback namanya juga unfollow massal :D </span></div>
<div>
<span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><br /></span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi7PPSvG_ig9CLHOV8zPVZe0qS6tnNcbU-Ex9dg96ceI54qxfNBU0MqyIEuEN0g4TfBt_M0c8JVsFh99lX3Qs8G0NasOSiFDcUYI7XKvhN6WiSXyEqOh5vE7SsgAHwbUVs6EeGdAyNQWWgj/s1600/folllow.png" imageanchor="1" style="margin-left: 1em; margin-right: 1em; text-decoration: none;"><span class="Apple-style-span" style="color: black;"><img border="0" height="191" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi7PPSvG_ig9CLHOV8zPVZe0qS6tnNcbU-Ex9dg96ceI54qxfNBU0MqyIEuEN0g4TfBt_M0c8JVsFh99lX3Qs8G0NasOSiFDcUYI7XKvhN6WiSXyEqOh5vE7SsgAHwbUVs6EeGdAyNQWWgj/s320/folllow.png" style="-webkit-box-shadow: rgba(0, 0, 0, 0.199219) 0px 0px 7px; background-attachment: scroll; background-clip: initial; background-color: transparent; background-image: url(http://haztak21.blogspot.com/2013/06/cara-unfollow-massal-di-twitter-terbaru.html); background-origin: initial; background-position: 0% 0%; background-repeat: repeat repeat; border-bottom-width: 0px; border-left-width: 0px; border-right-width: 0px; border-top-width: 0px;" width="320" /></span></a></div>
<span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><br /></span><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">oke langsung aja kita mulai gara gara auto follow ...following kamu jadi banyak walaupun kamu tidak tau siapa yang kamu follow itu ? kamu mau unfollow? tapi tangan pegel tuh pastinya hahaha ya udah klo tidak mau pegel kita bisa make robot aja deh untuk unfollow followingnya secara massal</span><br /><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><br /></span></div>
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<span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">1. Pertama seperti biasa Follow dulu twitter saya :D <a href="https://twitter.com/Haztak_Putrha" style="text-decoration: none;" target="_blank"><span class="Apple-style-span" style="color: black;">@Haztak_Putrha</span></a></span></div>
<div>
<span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">2.Buka <b>Google Chrome |[ inget google chrome ya bukan mozila atau apalah <]</b></span></div>
<span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">3. Masuk ke <a href="https://twitter.com/following" style="text-decoration: none;"><span class="Apple-style-span" style="color: black;">https://twitter.com/following</span></a><br />4. <b>Tekan tombol Shift+Ctrl+J</b> nantu muncul <b>Inspect Element</b><br />5. Masukin script berikut , kemudian pastekan :</span><br /><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><br /></span><br /><div class="alert" style="background-attachment: initial; background-clip: initial; background-color: lightcyan; background-image: initial; background-origin: initial; border-bottom-color: rgb(0, 0, 0); border-bottom-style: solid; border-bottom-width: 1px; border-left-color: rgb(0, 0, 0); border-left-style: solid; border-left-width: 15px; border-right-color: rgb(0, 0, 0); border-right-style: solid; border-right-width: 1px; border-top-color: rgb(0, 0, 0); border-top-style: solid; border-top-width: 1px; line-height: 1.6em; margin-bottom: 10px; margin-left: 10px; margin-right: 10px; margin-top: 10px; padding-bottom: 10px; padding-left: 15px; padding-right: 15px; padding-top: 10px;">
<span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">setInterval(function(){t=$(".following button:eq(0)");if(!t[0])window.scrollTo(0,$(document).height());else t.trigger("click")},100)</span></div>
<span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"></span><br /><div>
<span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><br /></span></span></div>
<span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"></span><div>
<span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;"><br /></span></span></div>
<span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif;">5. kemudian tekan "Enter"<br />6. Tunggu proses unfollow selesai , ini tergantung anda hingga berapa orang yg anda unfollow , kalau sudah tinggal close<br /><br />#Good Luck<br />Sumber : </span><span class="Apple-style-span" style="font-family: Arial, Helvetica, sans-serif; font-size: 15px; line-height: 25px;">http://haztak21.blogspot.com/2013/06/cara-unfollow-massal-di-twitter-terbaru.html</span></div>
Jauhari.acchttp://www.blogger.com/profile/02243227351771501545noreply@blogger.com4tag:blogger.com,1999:blog-7702541940843641715.post-14763546194816954592013-07-13T22:33:00.004+08:002013-07-13T22:33:58.505+08:00Perbaiki Kebocoran Pipa Anda dengan Rangkaian Pipe Repair System<div dir="ltr" style="text-align: left;" trbidi="on">
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<span style="text-align: left;"><span style="line-height: 21px;">Perbaiki Kebocoran Pipa Anda dengan Rangkaian Pipe Repair System - Anggirocker </span></span><span style="font-size: 12.0pt; line-height: 115%;">Dalam dunia industri, </span><a href="http://libratama.com/products/pipe-repair-system/"><span style="font-size: 12.0pt; line-height: 115%;">pipa</span></a><span style="font-size: 12.0pt; line-height: 115%;"> menjadi perlengkapan yang sangat
dominan. Fungsi utamanya adalah sebagai transportasi dalam sistem produksi. Ada
berbagai macam material pipa yang penggunaanya disesuaikan dengan bahan atau
fluida yang akan dialirkan. Jenis material pipa diantaranya terbuat dari baja
karbon, baja paduan, stainless steel, besi, tembaga, beton, plastik, dan
lain-lain. Setiap material tersebut memiliki karakteristik yang
berbeda-beda.Oleh karena itu, pemilihan material pipa harus tepat, agar tidak
terjadi kendala yang menghambat proses produksi. <o:p></o:p></span></div>
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<span style="font-size: 12.0pt; line-height: 115%;">Selain itu, kualitas pipa pun harus
diutamakan. Dengan kualitas yang baik, tentu saja akan memberikan kinerja yang
baik pula. Namun, seiringnya waktu kualitas pipa pun bisa semakin menurun, dan
bisa mengakibatkan kebocoran. Jika sudah begini, ada dua cara yang bisa
dilakukan, yaitu membeli baru atau memperbaikinya. Sebagai solusinya Libratama
hadirsebagai perusahaan</span><span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;"> </span><a href="http://libratama.com/"><span style="font-size: 12.0pt; line-height: 115%;">pemeliharaan mesin</span></a><span style="font-size: 12.0pt; line-height: 115%;"> yang akan membantu Anda dalam
menghemat pembelian produk baru.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 42.55pt;">
<span style="font-size: 12.0pt; line-height: 115%;">PT Libratama Trading Coy memiliki
rangkaian produk untuk menangani kebocoran pipa, yaitu </span><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Stop
IT Pipe Repair System dan Stop IT Over Fix Stick.</span><span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman";"> </span><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Fix Stix adalah epoxi yang terdiri dari dua bagian yang
dapat mengeras dalam waktu 20 menit, dan dapat dipakai dalam air dengan
berbagai suhu. Produk ini mudah digunakan, tidak beracun, bebas <i>solvent</i>, dan juga dapat digunakan untuk
saluran air minum. Keunggulan produk ini mudah diulir dan dibentuk serta tidak
mudah retak, pecah, atau lepas. Sedangkan produk Pipe Repair System adalah
pelapis berupa kain <i>fiberglass</i> dengan
bahan spesial <i>urethene resins</i> yang
diaktifkan dengan bahan air. Produk ini sangat sesuai untuk perbaikan kebocoran
pada pipa dan memperkuat sambungan pipa dalam segala kondisi, bahkan di dalam
air. Jadi kombinasikan Fix Stix untuk menyumbat kebocoran pada pipa dan lapisi
dengan Stop IT.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 42.55pt;">
<span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">Stop
IT Pipe Repair System dan Stop IT Over Fix Stick merupakan pengembangn produk
Libratama, yang lebih terkenal dengan berbagai produk<i>industrial maintenance</i> lainnya seperti Drathon, <b>Chichago Pneumatic</b>, Atlas Copco, Osram,
</span><a href="http://libratama.com/products/battery-diagnosis/"><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">batttery
diagnosis</span></a><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">, <b>kompresor</b>,
Hartindo, Aremco, Minilec, </span><a href="http://libratama.com/products/epigen/tank-linings-continuous-immersion-services/"><i><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">tank linings</span></i></a><span style="font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman";">,
dan masih banyak lagi.</span></div>
</div>
Jauhari.acchttp://www.blogger.com/profile/02243227351771501545noreply@blogger.com1tag:blogger.com,1999:blog-7702541940843641715.post-68322563018307383052013-07-05T15:25:00.003+08:002013-07-05T15:27:40.746+08:00tips cara memperbesar otot lengan dan dada secara alami <div dir="ltr" style="text-align: left;" trbidi="on">
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjGNjgi6-jm_OmMlNz-kccE3TbHqAbOwcfAU0BGVY7zX5JOXEn8XoiM5PdW0NMTkJNTmGR0jEV6aG0jlzOpHFnPIMDfBr-U2CqMkH9MdV98NiUDj2kUIzJcsS-Co4XBUtdG5AumSzkxiHI/s1600/memperbesar-otot.jpg" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img alt="tips cara memperbesar otot lengan dan dada secara alami " border="0" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjGNjgi6-jm_OmMlNz-kccE3TbHqAbOwcfAU0BGVY7zX5JOXEn8XoiM5PdW0NMTkJNTmGR0jEV6aG0jlzOpHFnPIMDfBr-U2CqMkH9MdV98NiUDj2kUIzJcsS-Co4XBUtdG5AumSzkxiHI/s320/memperbesar-otot.jpg" title="tips cara memperbesar otot lengan dan dada secara alami " width="277" /></a>Cara <strong>memperbesar otot</strong> lengan dan dada secara alami
tidak pake ribet , Badan kekar terutama otot lengan dan otot dada yang
besar akan menandakan bahwa anda adalah cowo sejati . Badan yang kekar
dan langsing adalah idaman semua cowo , untuk mewujudkannya tidak perlu
olahrga yang extra tinggal lakukan tips memperbesar otot dan dada secara
alami .</div>
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<h2 style="color: #333333; font-family: Georgia,'Times New Roman','Bitstream Charter',Times,serif; line-height: 19px; text-align: justify;">
Berikut adalah tips cara memperbesar otot lengan dan dada secara alami</h2>
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<div style="color: #333333; font-family: Georgia,'Times New Roman','Bitstream Charter',Times,serif; font-size: 13px; line-height: 19px; text-align: justify;">
1. Cara Memperbesar otot lengan & dada dengan rajin push up</div>
<div style="color: #333333; font-family: Georgia,'Times New Roman','Bitstream Charter',Times,serif; font-size: 13px; line-height: 19px; text-align: justify;">
Dengan rajin push up setiap hari , akan mempermudah pembesaran otot
lengan dan otot dada kita . Untuk anjuran saya sarankan , setelah bagun
tidur silahkan lakukan push up minimal 20 kali setiap hari . Tapiperlu
di ingat melakukan push upnya haru benar dan betul jangan hanya asal -
salan push up , karena push up secara benar dan betul akan lebih cepat
memperbesar pembenyuka otot lengan dan dada kita .</div>
<div style="color: #333333; font-family: Georgia,'Times New Roman','Bitstream Charter',Times,serif; font-size: 13px; line-height: 19px; text-align: justify;">
</div>
<div style="color: #333333; font-family: Georgia,'Times New Roman','Bitstream Charter',Times,serif; font-size: 13px; line-height: 19px; text-align: justify;">
2. <strong>Cara Memperbesar otot</strong> lengan & dada dengan barble</div>
<div style="color: #333333; font-family: Georgia,'Times New Roman','Bitstream Charter',Times,serif; font-size: 13px; line-height: 19px; text-align: justify;">
Tips ini sudah umum , tapi jika anda lakukan secara rutin maka otot
lengan maupun otot dada kita dapat kita perbesar dengan mudah , cuma
kita perlu sabar saja untuk mendapatkan hasil yang maksimal .</div>
<div style="color: #333333; font-family: Georgia,'Times New Roman','Bitstream Charter',Times,serif; font-size: 13px; line-height: 19px; text-align: justify;">
</div>
<div style="color: #333333; font-family: Georgia,'Times New Roman','Bitstream Charter',Times,serif; font-size: 13px; line-height: 19px; text-align: justify;">
3. Cara Memperbesar otot lengan & dada dengan minum susu kedelai</div>
<div style="color: #333333; font-family: Georgia,'Times New Roman','Bitstream Charter',Times,serif; font-size: 13px; line-height: 19px; text-align: justify;">
kalo makan telur sudah biasa , untuk kali ini anda bisa rajin minum susu
kedelai untuk membentu pembesaran otot . Karena di dalam susu kedelai
terkandung protein yang berguna untuk pemulihan dan pembentuk otot tubuh
. jadi kalau kita rajin minum susu keselai akan mempercepat pertumbuhan
otot tubuh kita .</div>
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<h3 style="color: #333333; font-family: Georgia,'Times New Roman','Bitstream Charter',Times,serif; line-height: 19px; text-align: justify;">
Berapa lama untuk memperbesar otot lengan dan dada</h3>
<div style="color: #333333; font-family: Georgia,'Times New Roman','Bitstream Charter',Times,serif; font-size: 13px; line-height: 19px; text-align: justify;">
Nah mungkin ada yang tanya , berapa lama sih waktu yang di butukan untuk
meperbesar otot lengan dan otot dada kita . Waktu yang di butuhkan
tidalah lama , cuma membutuhkan waktu kisaran 1 - 3 blan tergantun dari
latihan anda , semakin rutin anda latihan makan semakin cepat pula hasil
yang anda dapatkan . Setelah 3 bulan anda akan mendapatkan lengan dan
dada yang besar . Untuk hal ini di butuhkan keseriusan dan kesabaran
untuk memperbesar otot lengan & dada</div>
</div>
Jauhari.acchttp://www.blogger.com/profile/02243227351771501545noreply@blogger.com1tag:blogger.com,1999:blog-7702541940843641715.post-6587290585326140662013-07-03T17:26:00.001+08:002013-07-03T17:27:45.309+08:00Kumpulan Kata Kata Status Facebook Romantis Terbaru<div dir="ltr" style="text-align: left;" trbidi="on">
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<b style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><a href="http://lintas-harian.blogspot.com/2013/04/kumpulan-kata-kata-status-facebook-romantis.html" style="color: #444444; text-decoration: none;">Kumpulan Kata Kata Status Facebook Romantis</a> </b><i style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;">| Kata Kata Lucu Gokil Status FB | Kata Kata Galau Cinta Status FB - Anggirocker | M</i><span style="background-color: white; font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;">ungkin diantara kalian sering sekali bermain di jejaring sosial yang satu ini FB atau disebut juga Facebook. Jejaring sosial ini merupakan situs yang paling banyak penggunanya. bahkan saat boomingnya Facebook hampir menyebar diseluruh dunia. dengan pengguna yang jutaan membuat Facebook menjadi populer dan meraup keuntungan yang luar biasa.</span></div>
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><br /></span></div>
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Kembali lagi ke <u style="background-color: transparent;">Facebook</u>. di jejaring sosial ini kita dapat berbagi tautan, status dan foto ke teman kita. dan ini sangat mudah sekali untuk saling berinteraksi antara satu dengan yang lainnya. dalam berbagi <b style="background-color: transparent;">Status FB</b> tentu merupakan keadaan apa yang anda sedang pikirkan. nah tetapi bila anda ingin berbagi <b style="background-color: transparent;"><i>Kata Kata Romantis</i></b> ke teman Publik anda bisa saja, biar dibilang kalo kita itu Romantis gitu orangnya hehe.. kalau enggak buat Modusin orang atau gombalin hehe, yaudah berikut akan saya berikan langsung <a href="http://anggirocker.blogspot.com/" style="background-color: transparent; color: #444444; text-decoration: none;"><i>Kumpulan Kata Kata Status Facebook Romantis</i></a> :</div>
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<a href="http://3.bp.blogspot.com/-8a5aFAmNZls/UXQF7DbcfhI/AAAAAAAAA-4/EbfgV3h2mBs/s1600/Kumpulan+Kata+Kata+Status+Facebook+Romantis.gif" imageanchor="1" style="clear: left; color: #444444; float: left; margin-bottom: 1em; margin-right: 1em; text-decoration: none;"><img alt="Kumpulan Kata Kata Status Facebook Romantis " border="0" height="320" src="http://3.bp.blogspot.com/-8a5aFAmNZls/UXQF7DbcfhI/AAAAAAAAA-4/EbfgV3h2mBs/s1600/Kumpulan+Kata+Kata+Status+Facebook+Romantis.gif" style="border: 0px;" title="Kumpulan Kata Kata Status Facebook Romantis " width="240" /></a></div>
<blockquote class="tr_bq">
<div style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px; text-align: justify;">
Kuingin kamu ku miliki selalu karena kamu orang yg sangat ku cinta pun ku sayang.</div>
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><br /></span></div>
<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Tuhan..trimakasih karna kau telah kirim ia untuku, ialah jawaban dari penyembuh lukaku,dan sumber bahagiaku</div>
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
cinta ini antara aku dan kamu, bahagia ini milik kita, bukan berdasarkan apa yg mereka katakan tentang kamu atau aku</div>
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Jika memang hidup mengharuskan kita berpisah, maka aku hanyalah seseorang yang takan pernah bisa utk tersenyum bahagia lagi.</div>
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Tuhan...persatukan aku dan dia dalam takdir indahmu </div>
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Kau adalah berkah yg Tuhan berikan, dan harus ku jaga dan pertahankan</div>
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Lebih tepatnya, kamu itu inti dari setiap kebahagiaan yang kurasakan ;).</div>
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Aduuuh hatiku ampe memar-memar gini nih karena terpeleset ke dalam hatimu </div>
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Selamat pagi duhai kamu yang selalu pintar membuat hatiku berseri-seri °\(^▿^)/°</div>
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
dan ternyata aku benar-benar bahagia, saat bersamamu, saat aku dan kamu menjadi kita </div>
</span><div style="text-align: justify;">
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Sertifikat kepemilikan hatiku, atas nama kamu pastinya (ʃ⌣ƪ)</div>
</span><div style="text-align: justify;">
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Aku mencintaimu, agar dua orang di dunia ini dapat lebih berbahagia; aku dan kamu. </div>
</span><div style="text-align: justify;">
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
detik dalam hidupku, kudedikasikan untuk mencintaimu :)</div>
</span><div style="text-align: justify;">
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Mencintaimu bukan sekedar aku menghargai hidupku, tapi juga menjaga hal terindah yg Tuhan ciptakan,,yaitu kamu </div>
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Kamu adalah rencana terindah yyg Tuhan berikan :)</div>
</span><div style="text-align: justify;">
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Mimpi itu kamu, harapan indah itu kamu, rencana terbaik itu bersamamu :) </div>
</span><div style="text-align: justify;">
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Kamu memang yang terlayak dan terpantas utk mengisi hatiku.</div>
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Meski luka sudah membeku dalam kalbu, namun cintamu takkan pernah membuatku pilu. </div>
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Aku memang layak utk mendampingi mu selalu, dan kau yang terpantas utk bersanding denganku.</div>
</span><div style="text-align: justify;">
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Bersamamu adalah yang terindah di hidupku dan... Suer deh aku gak bohong ;)</div>
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Di hatiku cuma ada kamu, beneran lho... ;)</div>
</span><div style="text-align: justify;">
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Tuhan menciptakan dirimu, hanyalah untuk menyempurnakan hidupku </div>
</span><div style="text-align: justify;">
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
kamu lagi marah aja bikin aku gemes, apalagi kalo kamu lagi baik sama aku u.u</div>
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Jika aku bagian dari kamu, aku memilih sebagai nadimu biar aku tahu sedebar apa jika kamu sedang mengingatku...</div>
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
entah kapan dan dimana perasaan ini bermula, yg jelas sekarang aku makin tak bisa melewati hidup ini jika tanpamu</div>
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Selamat pagi wahai kamu pemilik hati, kuawali pagi ini dengan merindukanmu :)</div>
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Aku manusia ingin dicintai dan harus mencintai, tapi pengen nya dicintai dan mencintai kamu (ʃ⌣ƪ)</div>
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Tak ada yang lain yang diinginkan tubuh dan jiwa ku, cuma kamu... Hanya dirimu... (˘ʃƪ˘)</div>
</span><div style="text-align: justify;">
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Selamat siang duhai kamu yang ku sayang ;)</div>
</span><div style="text-align: justify;">
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Mengapa terjadi pertemuan ini, jika waktu tidak mengijinkan kita tuk merawat cinta yang singkat ini. </div>
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Memiliki seseorang yg peduli, mencintai, dan mengerti dirimu lebih dari kamu mengerti diri sendiri adalah kebahagiaan sekaligus anugerah.</div>
</span><div style="text-align: justify;">
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Rebahkan hatimu, biar kuraba, hanya memastikan masihkah aku ada. </div>
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Aku bangga menjadi kekasihmu ;)</div>
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Suatu kebanggaan dan kebahagiaan yang begitu besar bagiku menjadi pendamping di hidupmu :)</div>
</span><div style="text-align: justify;">
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Cinta adalah hal yang paling dekat dengan keajaiban, jadi banyak orang yang menginginkannya. </div>
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Mana mungkin aku tak mencintaimu jika caramu mencintaiku saja selalu bisa mendamaikan hatiku </div>
</span><div style="text-align: justify;">
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Selamat siang semoga kita selalu saling sayang (ʃ⌣ƪ)</div>
</span><div style="text-align: justify;">
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Mengingat masa lalu bukan berarti masih terjebak didalamnya, masa lalu diingat agar tak mengulangi kesalahan yg pernah dilakukan. </div>
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Buat apa sih saling curiga, buat apa sih saling tak percaya, cukup saling sayang aja yuk dan tetap saling setia :)</div>
</span><div style="text-align: justify;">
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Kamu cintaku kamu harapanku kumohon jangan sakiti aku jangan kecewakan aku.</div>
</span><div style="text-align: justify;">
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Satu-satunya yang aku lupakan darimu, ialah cara melupakanmu. </div>
</span><div style="text-align: justify;">
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<span style="font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Banyak ditemui rintangan dalam hidup, jika kita yakin kuatlah kita, jika kita ragu lemahlah kita.</div>
</span><div style="text-align: justify;">
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</blockquote>
<span style="background-color: white; font-family: 'Segoe UI', Calibri, 'Myriad Pro', Myriad, 'Trebuchet MS', Helvetica, sans-serif; font-size: 15px;"><div style="text-align: justify;">
Demikian Informasi terbaru seputar "<u style="background-color: transparent;"><b><a href="http://anggirocker.blogspot.com/">Kumpulan Kata Kata Status Facebook Romantis</a></b></u>", semoga ini dapat bermanfaat buat anda sekalian, jadikan diri anda sebagai orang paling romantis dimata Pacar ataupun Gebetan hehe</div>
</span></div>
Jauhari.acchttp://www.blogger.com/profile/02243227351771501545noreply@blogger.com0tag:blogger.com,1999:blog-7702541940843641715.post-20244528493863825082013-07-03T17:06:00.005+08:002013-07-03T17:08:03.461+08:00Adab, Do'a Dan Cara Bersetubuh Dalam Islam<div dir="ltr" style="text-align: left;" trbidi="on">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgb7Z2LGccrYcT-aKsfIL_Lh1BItqMHa_x7scYebLXN64nvPcBOGmCn_m3wFhp5CwtpmfiZS4L-R3sgdnFZPnW3DpxwCL22npXF5ST9_5Hn-SgLNmoZdMJyp_CjCdkTdLQTeo45-EZ5f6c/s1600/TRIGYY+COM+adab+bersetubuh+cara+islam+2012+9.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img alt="Adab Dan Cara Bersetubuh Dalam Islam" border="0" class="aligncenter" height="275" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgb7Z2LGccrYcT-aKsfIL_Lh1BItqMHa_x7scYebLXN64nvPcBOGmCn_m3wFhp5CwtpmfiZS4L-R3sgdnFZPnW3DpxwCL22npXF5ST9_5Hn-SgLNmoZdMJyp_CjCdkTdLQTeo45-EZ5f6c/s400/TRIGYY+COM+adab+bersetubuh+cara+islam+2012+9.jpg" style="display: block; margin-top: 0px;" title="Adab Dan Cara Bersetubuh Dalam Islam" width="400" /></a><br />
<h1 class="post-title single" style="color: #333333; font-family: Geneva, Verdana, sans-serif; font-size: 18pt; font-weight: normal; letter-spacing: -1px; line-height: 1.2em; margin: 0px; padding: 0px;">
<span style="background-color: white; font-size: 16pt; line-height: 1.2em;">Perkara-Perkara Penting Ketika Melakukan Persetubuhan @ jima’</span></h1>
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<span style="background-color: white; font-size: 16pt; line-height: 1.2em;"><br /></span></div>
<div style="color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 12px; line-height: 18px; margin-bottom: 15px;">
<strong style="background-color: white;">1. Bertaubat dan Memohon Keampunan</strong></div>
<div style="color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 12px; line-height: 18px; margin-bottom: 15px; text-align: justify;">
<span style="background-color: white;">Di malam pertama Islam menganjurkan kepada pasangan suami isteri supaya membersihkan diri dari dosa dan noda yang pernah dilakukan sebelum ini sama ada zahir dan batin. Oleh itu mereka disarankan supaya memohon taubat kepada Allah sama ada dengan sembahyang sunat taubat atau beristiqfar kepadanya.Diharapkan pertemuan buat kali pertama,ini benar-benar memberi makna dalam membina kehidupan baru yang dapat mengabdikan diri kepada Allah.</span></div>
<div style="color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 12px; line-height: 18px; margin-bottom: 15px;">
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<div style="color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 12px; line-height: 18px; margin-bottom: 15px;">
<strong style="background-color: white;">2. Amalan Semasa Masuk Bilik / Rumah</strong></div>
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<span style="background-color: white;">Semasa masuk rumah atau bilik bacalah doa terlebih dahulu iaitu :</span></div>
<div style="color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 12px; line-height: 18px; margin-bottom: 15px;">
<img alt="Adab Dan Cara Bersetubuh Dalam Islam" class="aligncenter" height="136" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhA9ZNsIkv_srgxmbrwYZptqDfuIf1-c5U-TLoyvJ0LMylxXRv172TQRmI6Lvw0CNh272V4wcFtzIKNkQckK7wCavBi42DRRTPAnApUlNoFWCv8G20_z8HJhH9xf6CSPMO2Z9pcHTg9Gdo/s640/TRIGYY+COM+adab+bersetubuh+cara+islam+2012.JPG" style="clear: both; display: block; float: none; margin: 0px auto 15px;" title="Adab Dan Cara Bersetubuh Dalam Islam" width="613" /></div>
<div style="color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 12px; line-height: 18px; margin-bottom: 15px;">
<span style="background-color: white;">Dan dahulukan kaki kanan apabila masuk bilik / rumah tersebut.</span></div>
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<div style="color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 12px; line-height: 18px; margin-bottom: 15px;">
<strong style="background-color: white;">3. Sembahyang Sunat di Bilik Tidur</strong></div>
<div style="color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 12px; line-height: 18px; margin-bottom: 15px; text-align: justify;">
<span style="background-color: white;">Seterusnya apabila suami isteri sudah berada di bilik tidur maka sunat keduanya sembahyang sunat dua rakaat. Selesai sembahyang sunat, bacalah surah Al-Fatihah, surah Al-Ikhlas dan selawat Nabi sebanyak tiga kali dan diiringi dengan doa seperti berikut :</span></div>
<div style="color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 12px; line-height: 18px; margin-bottom: 15px; text-align: justify;">
<img alt="Adab Dan Cara Bersetubuh Dalam Islam" class="aligncenter" height="128" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjOgCv0ZN4VZKGPu9uaNr9_KyU_i9g1GNt2PXXELet_cOEqSfnyW2osI235Jr1WkCLWL_oRDvNtwSxXW20n_iUj_kJNzhAH8fQ0nQ-lBGCf-V2XYqVov1AXcFVCtkq1HSkXBJU_6hNmTRE/s640/TRIGYY+COM+adab+bersetubuh+cara+islam+2012+2.JPG" style="clear: both; display: block; float: none; margin: 0px auto 15px;" title="Adab Dan Cara Bersetubuh Dalam Islam" width="620" /></div>
<div style="color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 12px; line-height: 18px; margin-bottom: 15px; text-align: justify;">
<span style="background-color: white;">Ya Allah, berilah rezeki kepada mereka daripada ku dan berilah rezeki kepada aku daripada mereka. Dan jadikanlah kemesraanku dan kasih sayangku bagi mereka. Dan jadikan kami semua saling cinta mencintai.</span></div>
<div style="color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 12px; line-height: 18px; margin-bottom: 15px;">
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<div style="color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 12px; line-height: 18px; margin-bottom: 15px;">
<strong style="background-color: white;">4. Beramah Mesra</strong></div>
<div style="color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 12px; line-height: 18px; margin-bottom: 15px; text-align: justify;">
<span style="background-color: white;">Selepas itu si suami hendaklah memusingkan badannya dan hadapkan mukanya tepat kepada isterinya dan duduk bertindih peha seraya memberi salam kepadanya.</span></div>
<div style="color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 12px; line-height: 18px; margin-bottom: 15px; text-align: justify;">
<span style="background-color: white;">Ini adalah sebagai mukaddimah untuk berbual mesra antara suami dan isteri supaya ianya benar-benar merasa gembira dan mesra.</span></div>
<div style="color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 12px; line-height: 18px; margin-bottom: 15px;">
<br /></div>
<div style="color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 12px; line-height: 18px; margin-bottom: 15px;">
<strong style="background-color: white;">5. Meletak tangan kanan di atas ubun-ubun isteri</strong></div>
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<span style="background-color: white;">Selepas itu suami hendaklah meletakkan tangan kanannya di atas ubun-ubun isterinya bertujuan memohon keberkatan dan kebaikan dan bacalah doa seperti berikut:-</span></div>
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<br /></div>
<div style="color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 12px; line-height: 18px; margin-bottom: 15px;">
<img alt="Adab Dan Cara Bersetubuh Dalam Islam" class="aligncenter" height="151" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi3lI_ETUSHvdxA6NvHu96q_CKsAvbKn2MG8Z9Gyel9bLuQic-qe_rsAMUGb1p0R-4CB2E1vezsttmQmaE5Z0JPs3oZO23ktfiyeBY8lyYY4JF4E7iMbE5f0-pxu-yjtLDTiVVfYZBAT2Y/s640/TRIGYY+COM+adab+bersetubuh+cara+islam+2012+3.JPG" style="clear: both; display: block; float: none; margin: 0px auto 15px;" title="Adab Dan Cara Bersetubuh Dalam Islam" width="618" /></div>
<div style="color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 12px; line-height: 18px; margin-bottom: 15px;">
<br /></div>
<h2 style="color: #333333; font-family: Geneva, Verdana, sans-serif; font-size: 16pt; font-weight: normal; letter-spacing: -1px; line-height: 1.2em; margin: 0px; padding: 0px;">
<span style="background-color: white;">Adab Melakukan Persetubuhan</span></h2>
<div style="color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 12px; line-height: 18px; margin-bottom: 15px;">
<strong style="background-color: white;">- Bersedia dan dalam keadaan selesa</strong></div>
<div style="color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 12px; line-height: 18px; margin-bottom: 15px; text-align: justify;">
<span style="background-color: white;">Suami isteri hendaklah memastikan pasangan masing-masing dalam keadaan bersedia, tempat yang selesa dan masa yang sesuai. Suami isteri juga hendaklah mengambil kira dan tidak melakukan hubungan kelamin ketika pasangan berada dalam keadaan berikut;</span></div>
<ul style="color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 12px; line-height: 18px; margin-left: 20px; padding: 0px;">
<li><span style="background-color: white;">Sedang sakit yang memudaratkan</span></li>
<li><span style="background-color: white;">Keletihan</span></li>
<li><span style="background-color: white;">Kesedihan</span></li>
<li><span style="background-color: white;">Kekenyangan (baru lepas makan) atau pun sedang kelaparan.</span></li>
</ul>
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<span style="background-color: white;">Ini untuk mengelakkan dari pasangan merasa benci, kecewa, marah, sedih dan tertekan.</span></div>
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<strong style="background-color: white;">- Lucut Pakaian Kesemuanya Di Waktu Bersetubuh</strong></div>
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<span style="background-color: white;">Di antara adab-adab bersetubuh iaitu janganlah mendatangani isterinya selagi isterinya belum melucutkan semua pakaiannya. Kedua-duanya hendaklah berselimut di dalam satu kain selimut sebaik-baiknya kedua-duanya melucutkan pakaian.</span></div>
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<span style="background-color: white;">Tetapi janganlah kedua-duanya bertelanjang bogel di waktu melakukan persetubuhan kerana kepada Allah sepatutnya kamu lebih-lebih lagi rasa malu. Adalah Rasullullah S.A.W di waktu dia mendatangani isterinya, dia menutupi kepadanya.</span></div>
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<span style="background-color: white;">Suaranya diperlahankan dan dia berkata “bertenang”. Suami yang hendak mendatangani isterinya, sepatutnya dia dan isterinya tertutup di dalam satu kain selimut. Tidak menjadi soalan sama ada mereka menghadap Kiblat ataupun tidak. Beginilah tegasnya Al Khatab.</span></div>
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<strong style="background-color: white;">- Bercumbu cumbuan</strong></div>
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<span style="background-color: white;">Di antara sunnah Islam ialah bercumbu cumbuan, bersuka ria dan bergurau senda dengan isteri terlebih dahulu. Rasulullah s.a.w. pernah berjenaka atau bergurau senda dengan isteri-isterinya. Beliau menyelami peringkat peringkat akal mereka dalam pekerjaannya dan tingkah laku, sehingga al Nasai, Abu Daud dan Ibn Majah ada meriwayatkan bahawa Rasulullah s.a.w. pernah berlumba lari dengan isterinya `Aisyah menang satu hari dan Rasulullah s.a.w. menang beberapa hari, maka baginda berkata : “Ini lawan itu” Saiyidina Omar, walaupun terkenal kasar pernah berkata bahawa seseorang lelaki sebaiknya menjadi seperti seorang <a href="http://trigyy.com/tag/kanak-kanak/" style="color: #336699; outline: none; text-decoration: none;" title="kanak-kanak">kanak-kanak</a> ketika berada di sisi keluarganya. Apabila mereka menuntut sesuatu daripadanya, hendaklah dia menjadi seorang lelaki. Di dalam dua hadis sahih Bukhari dan Muslim, hadis yang diriwayatkan oleh Jariah bin Wahab al Khazai, bermaksud :</span></div>
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<span style="background-color: white;">“Apakah kamu mahu mendengar tentang ahli neraka, dia ialah setiap orang yang keras, megah dan angkuh”</span></div>
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<span style="background-color: white;">Di dalam riwayat Abu Daud : “Tidak masuk syurga orang yang megah dan angkuh”</span></div>
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<span style="background-color: white;">Maksudnya orang yang bersikap kasar terhadap ahli keluarganya dan angkuh dengan dirinya. Dalam hadis Rasulullah s.a.w. yang diriwayatkan oleh Jabir : “Kenapakah kamu tidak mengahwini anak dara, dia bermesra denganmu dan kamu pula bermesra dengannya”</span></div>
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<span style="background-color: white;">Tetapi sederhana di dalam beramah-mesra adalah baik seperti sederhana di dalam lain-lain hal juga.</span></div>
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<span style="background-color: white;">Sunat dimulai dengan menyebut nama Allah s.w.t. atau dengan membaca `Bismillah’ kemudian membaca surah Al-Ikhlas serta membaca takbir “Allahu-Akbar” dan tahlil. Kemudian menyebut :</span></div>
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<img alt="Adab Dan Cara Bersetubuh Dalam Islam" class="aligncenter" height="106" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgz3981ETkhTqIigjtm2ORZpBte4gHPP5YG9T7sUEH3Vznl_YTw4ZTiKltP7jyeTX1yrYEOiZ6VJ4h3JsvpS1x0YV4Hv7yFJjZQYVKhK2IgsZ4dUWBvakl4HPg8mTLla0TOztinpuljW9A/s640/TRIGYY+COM+adab+bersetubuh+cara+islam+2012+4.JPG" style="clear: both; display: block; float: none; margin: 0px auto 15px;" title="Adab Dan Cara Bersetubuh Dalam Islam" width="622" /></div>
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<span style="background-color: white;">Dan baca doa terlebih dahulu sebelum memulakan hubungan kelamin, bagi melindungi mereka dan zuriat mereka dari gangguan syaitan. Doanya seperti berikut;</span></div>
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<img alt="Adab Dan Cara Bersetubuh Dalam Islam" class="aligncenter" height="88" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiIAVp9Aw2nwgzvvN3zRyxhx2VENnKUd-1DMD3nv2Tvd2AzOb95-nZBhbyflZRKhp13WCqHuBHCPkNCKnYiVlD50YEkN69_DcyLJ1o6nHf6diZkVtUOOt98WQCQI5uFsWw71HizzEwht5E/s640/TRIGYY+COM+adab+bersetubuh+cara+islam+2012+5.JPG" style="clear: both; display: block; float: none; margin: 0px auto 15px;" title="Adab Dan Cara Bersetubuh Dalam Islam" width="614" /></div>
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<span style="background-color: white;">Sabda Rasulullah s.a.w. yang diriwayatkan oleh al-Syaikhan (Bukhari dan Muslim), daripada Ibn Abbas”</span></div>
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<span style="background-color: white;">“Jika seorang dari kamu apabila mendatangi keluarganya (mahu menyetubuhi isterinya) lalu berdoa :</span></div>
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<img alt="Adab Dan Cara Bersetubuh Dalam Islam" class="aligncenter" height="109" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgcZnx7YrrTT9DPYU_IZrjCVwcrZ8Gp0fjJozWpVK2UAsAmJc7JCkYXpth9Kgw-Dnsrdc651Gbrjs8Cbx3Ec2fwB1Ch2SpErnQ0rZkYzFgTrYGWGbHSTGaY4Gj5ea06icgqdqDjtUXoUp4/s640/TRIGYY+COM+adab+bersetubuh+cara+islam+2012+6.JPG" style="clear: both; display: block; float: none; margin: 0px auto 15px;" title="Adab Dan Cara Bersetubuh Dalam Islam" width="619" /></div>
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<span style="background-color: white;">Beginilah doa yang tersebut di dalam hadis yang telah diriwayatkan oleh Abdullah bin Abbas r.a. daripada Nabi s.a.w. dengan sabdanya yang berbunyi :</span></div>
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<img alt="Adab Dan Cara Bersetubuh Dalam Islam" class="aligncenter" height="175" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgVftvh2Nffr60vzYG4tAig02Uwtyza6w-o16-z7QnR8LNdhjcfrkR0zUi928KtJI4VtnnYzmaGYAuDdaNR7YZR5MQ1pfEGaxkWBHa97uIobrfLr6p6zI8zBHB11jD0m3DxwdNwlY5pB_w/s640/TRIGYY+COM+adab+bersetubuh+cara+islam+2012+7.JPG" style="clear: both; display: block; float: none; margin: 0px auto 15px;" title="Adab Dan Cara Bersetubuh Dalam Islam" width="623" /></div>
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<span style="background-color: white;">Ulamak-ulamak fiqh bersalahan pendapat tentang makna “tidak boleh dirosakkannya oleh syaitan buat selama-lamanya.” Ada di antara mereka berpendapat, bahawa syaitan tidak mampu hendak merosakkan akidah anak yang akan dilahirkan nanti. Ertinya syaitan tidak boleh menggoda agama kanak-kanak ini, hingga dia menjadi kafir. Pendapat ini memberi artikulasi masa depan anak yang akan dilahirkan ke dunia. Yang mana dia telah ditulis di masa dia masih di dalam kandungan lagi, bahawa dia akan mati kelak di dalam keimanan. Golongan ulamak yang lain pula berpendapat, bahawa yang dikehendaki dengan hadis tadi, iaitu dengan berkat doa ini, anak yang akan dilahirkan nanti akan menjadi hamba Allah yang ikhlas.</span></div>
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<span style="background-color: white;">Apabila hampir mengeluarkan mani (inzal), maka katakan di dalam hati tanpa menggerakkan dua bibirmu:</span></div>
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<img alt="Adab Dan Cara Bersetubuh Dalam Islam" class="aligncenter" height="130" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiSCRhOjiFYzMuNRibZYYKN-vaDEn2KhmlcgTYs1aQ_45nkMpxvH8RN9FoMX9LlLo9jbBl8SZ8vU3RY1lBWPYmSPUdEm6qn_JBysHxbeT2hURt42Lx8UxwrAfi-xipIhny0Y7IbYY47f2M/s640/TRIGYY+COM+adab+bersetubuh+cara+islam+2012+8.JPG" style="clear: both; display: block; float: none; margin: 0px auto 15px;" title="Adab Dan Cara Bersetubuh Dalam Islam" width="621" /></div>
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<span style="background-color: white;">- Kemudian dia mengelakkan diri dari mengadap qiblat. Dia tidak mengadap ke arah qiblat kerana dia seorang yang berjunub, sebagai menghormati qiblat.</span></div>
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<span style="background-color: white;">- Kemudian apabila si suami mahu menamatkan persetubuhan itu, hendaklah dia perlambatkan sedikit untuk memberi peluang kepada isterinya sampai ke puncaknya, kerana inzal atau pancutan mani si isteri mungkin terlewat dan merbahaya kepada syahwatnya …</span></div>
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<span style="background-color: white;">- Kemudian jika terlalu lambat mungkin menyakitkan isterinya pula. Ketidaksamaan di segi tabiat inzal ini akan menimbulkan kegelisahan, sekalipun suami mendahului, isterinya, sebaliknya persamaan masa inzal lebih melazatkan. Kalau suami berdiam diri selepas inzal, mungkin isterinya malu walaupun dia (isteri) belum sampai ke peringkat tersebut.</span></div>
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<span style="background-color: white;">- Persetubuhan patut dilakukan <strong>empat malam sekali</strong>, jika suami mampu berbuat demikian. Itu lebih adil, difahamkan daripada bilangan isteri yang dibenarkan kahwin seramai empat orang. Boleh pula dikurangkan dari kadar tersebut. Ya, sebenarnya boleh ditambah atau dikurangkan mengikut kadar keperluan dalam menjaga diri melalui perkahwinan, kerana menjaga diri melalui perkahwinan itu menjadi kewajipan.</span></div>
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<span style="background-color: white;">- Memberi penghargaan – Suami isteri digalakkan mengucap syukur pada Allah S.w.t kerana diberi nikmat dan kepuasan dalam melakukan hubungan kelamin. Suami isteri juga harus saling berterima kasih kepada pasangan dengan ucapan, ciuman dan pelukan. Penghargaan yang diberi akan menyuburkan kasih sayang dan meningkatkan kendiri (self esteem).</span></div>
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<span style="background-color: white;">- Bersederhana – Hubungan kelamin @ jima’ yang baik ialah yang dilakukan dalam keadaan sederhana mengikut keperluan dan kemampuan suami isteri sama ada dari segi kekerapan ataupun teknik yang digunakan.</span></div>
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<span style="background-color: white;">- Suami isteri dilarang melakukan hubungan kelamin yang boleh memudaratkan kesihatan dan emosi seperti menyiksa dan memukul pasangan sebelum melakukan jima’. Pasangan suami isteri dinasihatkan tidak menonton video lucah atau meniru aksi yang bertentangan dengan nilai kemanusiaan.</span></div>
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<span style="background-color: white;">- Tidak menyebarkan rahsia – Suami isteri haram menyebarkan rahsia hubungan kelamin kepada orang lain walau dengan apa cara sekalipun.</span></div>
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<span style="background-color: white;">Rasulullah S.a.w bersabda yang maksudnya,</span></div>
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<span style="background-color: white;">“Sesungguhnya sejahat-jahat manusia di sisi Allah pada hari Kiamat ialah seorang lelaki yang melepaskan hajatnya kepada isterinya dan isterinya melepaskan hajatnya kepadanya kemudian dia menyebarkan rahsia itu.” (Hadith Riwayat Muslim)</span></div>
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<span style="background-color: white;">Sunat-sunat [ Cara Bersetubuh Dalam Islam 2012 ]</span></h2>
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<span style="background-color: white;">1. Suci daripada hadas kecil, tegasnya sunat terlebih dahulu mengambil air sembahyang.</span></div>
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<span style="background-color: white;">2. Mandi dan memakai wangi-wangian.</span></div>
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<span style="background-color: white;">“Sesungguhnya Allah itu baik dan menyukai kebaikan, bersih dan menyukai kebersihan”. (Hadith Riwayat Tirmizi)</span></div>
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<span style="background-color: white;">3. Memakai pakaian yang mengghairahkan tegasnya pakaian menimbulkan nafsu syawat (lelaki atau perempuan).</span></div>
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<span style="background-color: white;">4. Sunat melakukan persetubuhan pada hari Jumaat atau malamnya, malam Khamis dan malam Isnin.</span></div>
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<span style="background-color: white;">5. Sunat bersetubuh diwaktu sihat, jangan waktu terlalu lapar atau terlalu kenyang.</span></div>
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<span style="background-color: white;">6. Sunat bersetubuh dengan bersenda gurau dan bermain-main terlebih dahulu supaya dapat membangkitkan syawat seterusnya jika memperolehi anak, insyaAllah akan cerdik (berakal). Kemesraan mesti ada, dan proses ini penting untuk mengurangkan kesakitan, perasaan gemuruh, gementar, malu, takut dan rasa tertekan.</span></div>
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<span style="background-color: white;">7. Sunat bersetubuh dalam satu selimut dan di atas satu hamparan elakan daripada telanjangbogel tanpa penutup kain.</span></div>
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<span style="background-color: white;">8. Sunat membaca bismillah dan doa sebelum dan sesudah bersetubuh.</span></div>
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<span style="background-color: white;">9. Selesai bersetubuh sunat disegerakan mandi junub jika tidak dapat dilakukan atas sebab-sebab tertentu sunat membasuh kemaluan dan mengambil air sembahyang (wuduk).</span></div>
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<span style="background-color: white;">Imam Al-Ghazali berkata :</span></div>
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<span style="background-color: white;">“Setengah ulamak menyatakan sunat bersetubuh pada hari Jumaat dan Malamnya, berpandukan salah satu ta’wil daripada sabda Rasulullah s.a.w. bermaksud “Allah merahmati orang yang mandi dan memandikan isteri (Pada hari Jumaat)”.</span></div>
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<span style="background-color: white;">Perkara yang haram [ Cara Bersetubuh Dalam Islam 2012 ]</span></h2>
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<span style="background-color: white;">1. Haram jima’ ketika isteri haid, nifas dan wiladah. Jika bersetubuh pastikan putus haid, nifas dan wiladah dan selepas mandi hadas besar.</span></div>
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<span style="background-color: white;">“Mereka bertanya kepadamu tentang haidh, katakanlah: “Haidh itu adalah suatu kotoran”, oleh sebab itu hendaklah kamu menjauhkan diri dari wanita di waktu haidh, dan janganlah kamu mendekati mereka, sebelum mereka suci, apabila mereka telah suci, maka campurilah mereka itu di tempat yang diperintahkan Allah kepadamu. Sesungguhnya Allah menyukai orang-orang yang taubat dan menyukai orang-orang yang mensucikan diri.” (Surah Al-Baqarah : Ayat 222)</span></div>
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<span style="background-color: white;">Dari Masruuq b.Ajda’i berkata:</span></div>
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<span style="background-color: white;">“Aku telah bertanya kepada ‘Aisyah tentang sesuatu yang boleh dilakukan seorang suami terhadap isterinya yang sedang Haid.” ‘Aisyah menjawab, Apa saja boleh, kecuali kemaluannya (bersetubuh). (Riwayat Bukhari)</span></div>
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<span style="background-color: white;">2. Haram jima’ melalui jalan belakang (melalui dubur) walaupun isteri. “Terkutuklah orang yang menyetubuhi isteri diduburnya.” (Hadits Riwayat Abu Dawud dan an-Nasa’i dari Abu Hurairah.)</span></div>
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<span style="background-color: white;">3. Haram jima’ membawa ayat-ayat Al-Quran nama-nama Allah, Nabi. Malaikat dan lain lain seperti azimat.</span></div>
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<span style="background-color: white;">4. Haram jima’ dalam masjid / surau.</span></div>
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<span style="background-color: white;">5. Haram jima’ sedang berpuasa di bulan Ramadhan.</span></div>
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<span style="background-color: white;">6. Haram jima’ sedang dalam ihram haji atau ihram umrah.</span></div>
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<span style="background-color: white;">7. Haram jima’ di tempat terbuka (tempat awam).</span></div>
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<span style="background-color: white;">Tambahan Cara Bersetubuh Dalam Islam 2012.</span></h2>
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<span style="background-color: white;">Boleh mendatangi dari arah mana pun untuk bersetubuh, tidak kira depan, tepi atau belakang, asalkan sasarannnya ialah lubang faraj, dan bukannya lubang dubur.</span></div>
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<span style="background-color: white;">Dari Jabir b. Abdulah berkata, bahawa orang-orang Yahudi (beranggapan) berkata, Apabila seseorang menyetubuhi isterinya pada kemaluannya melalui belakang maka mata anaknya (yang lahir) akan menjadi juling. Lalu turunlah ayat suci demikian:</span></div>
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<span style="background-color: white;">“Isteri-isteri kamu adalah ladang bagimu maka datangilah ladangmu itu dari arah mana saja yang kamu sukai”. (Surah Al Baqarah – ayat 223)</span></div>
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<span style="background-color: white;">Bersetubuh @ berjima’ dengan isteri adalah satu ibadah dan mendapat pahala jika melakukannya. Rasulullah s.a.w. bersabda: “…..dan apabila engkau menyetubuhi isterimu, engkau mendapat pahala”.</span></div>
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<span style="background-color: white;">Para sahabat bertanya: Wahai Rasulullah, adakah seseorang dari kami mendapat pahala dalam melampiaskan syahwat?</span></div>
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<span style="background-color: white;">Nabi menjawab: “Bukankah kalau dia meletakkan (syahwatnya) di tempat yang haram dia akan berdosa? Demikian pula kalau dia meletakkan (syahwatnya) pada jalan yang halal maka dia mendapat pahala.” (Hadits Riwayat Muslim).</span></div>
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<span style="background-color: white;">Dan jika mahu mengulangi jima’ , hendaklah dibasuh dahulu zakar. Seperti mana sabda Rasulullah S.a.w yang bermaksud, “Apabila di antara kamu telah mencampuri isterinya kemudian dia akan mengulangi persetubuhannya itu maka hendaklah dia mencuci zakarnya terlebih dahulu.” (Hadits Riwayat Baihaqi)</span></div>
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Jauhari.acchttp://www.blogger.com/profile/02243227351771501545noreply@blogger.com0tag:blogger.com,1999:blog-7702541940843641715.post-26158815376746325632013-07-03T16:41:00.001+08:002013-07-03T17:08:20.816+08:00Niat & Cara Mandi Wajib / Junub yang Sah<div dir="ltr" style="text-align: left;" trbidi="on">
<a href="http://trigyy.com/wp-content/uploads/2012/03/TRIGYY-COM-cara-mandi-wajib.png" style="clear: left; color: #336699; float: left; margin-bottom: 1em; margin-right: 1em; outline: none; text-decoration: none;"><img alt=" cara mandi wajib,mandi wajib bagi wanita, mandi wajib bagi lelaki, mandi wajib bogel, mandi wajib bersama isteri, mandi wajib bagi orang sakit, mandi wajib bagaimana, mandi wajib berbogel hukum, mandi wajib batal, cara mandi wajib bagi perempuan, niat mandi wajib bagi perempuan, mandi wajib cara, mandi wajib com, mandi wajib celah celah kuku, tata cara mandi wajib, cara mandi wajib lelaki, cara mandi wajib bagi perempuan, cara-cara mandi wajib yang betul, tata cara mandi wajib setelah haid, cara mandi wajib yang benar, cara mandi wajib lepas bersalin, mandi wajib air mazi, mandi wajib air, mandi wajib ustaz azhar, mandi wajib di sungai, mandi wajib dengan betul, mandi wajib dengan sabun, mandi wajib dalam islam, mandi wajib dengan shower, mandi wajib dengan 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yang betul, cara mandi wajib yang benar, cara mandi wajib yang sempurna, niat mandi wajib yang benar, cara mandi wajib yg sah, " class="aligncenter size-full wp-image-1963" height="334" src="http://trigyy.com/wp-content/uploads/2012/03/TRIGYY-COM-cara-mandi-wajib.png" style="border: 1px solid rgb(235, 235, 235); clear: both; display: block; float: none; height: auto; margin: 0px auto 15px; max-width: 97%; padding: 3px; text-align: justify;" title="cara mandi wajib" width="305" /></a><br />
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<span style="background-color: transparent; letter-spacing: -1px; line-height: 18px;"><span style="color: #336699; font-family: Verdana, Geneva, sans-serif; font-size: x-small;">(ISLAM) Niat & Cara Mandi Wajib / Junub yang Sah - Anggirocker | </span></span><strong style="background-color: transparent; color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 13px; font-weight: normal; letter-spacing: -1px; line-height: 18px;"><a href="http://trigyy.com/tag/cara-mandi-wajib/" style="color: #336699; outline: none; text-decoration: none;" title="Cara mandi wajib">Cara mandi wajib</a></strong><span style="color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 13px; font-weight: normal; letter-spacing: -1px; line-height: 18px;"> </span><span style="color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 13px; font-weight: normal; letter-spacing: -1px; line-height: 18px;">yang sah masih sering menjadi persoalan di kalangan umat</span><span style="color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 13px; font-weight: normal; letter-spacing: -1px; line-height: 18px;"> </span><a href="http://trigyy.com/islam/" style="background-color: transparent; color: #336699; font-family: Verdana, Geneva, sans-serif; font-size: 13px; font-weight: normal; letter-spacing: -1px; line-height: 18px; outline: none; text-decoration: none;" title="Islam">Islam</a><span style="color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 13px; font-weight: normal; letter-spacing: -1px; line-height: 18px;">antaranya, remaja yang baru baligh, perempuan yang datang haid, lelaki yang keluar air mani, wanita yang keluar darah nifas, suami isteri yang bersetubuh (jimak) dan sebagainya.</span></h1>
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<strong>Sebab anda perlu Mandi Wajib</strong></h2>
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<li style="background-image: url(http://trigyy.com/wp-content/themes/wp-clear/images/bullet.png); background-position: 0px 1px; background-repeat: no-repeat no-repeat; list-style-type: none; margin: 0px 0px 2px; padding: 0px 0px 0px 18px; text-align: justify;">Bertemu dia khitan atau bersetubuh (masuknya zakar sehingga terbenam kepalanya ke dalam faraj).</li>
<li style="background-image: url(http://trigyy.com/wp-content/themes/wp-clear/images/bullet.png); background-position: 0px 1px; background-repeat: no-repeat no-repeat; list-style-type: none; margin: 0px 0px 2px; padding: 0px 0px 0px 18px; text-align: justify;">Keluar mani walaupun sedikit.</li>
<li style="background-image: url(http://trigyy.com/wp-content/themes/wp-clear/images/bullet.png); background-position: 0px 1px; background-repeat: no-repeat no-repeat; list-style-type: none; margin: 0px 0px 2px; padding: 0px 0px 0px 18px; text-align: justify;">Mati melainkan mati syahid.</li>
<li style="background-image: url(http://trigyy.com/wp-content/themes/wp-clear/images/bullet.png); background-position: 0px 1px; background-repeat: no-repeat no-repeat; list-style-type: none; margin: 0px 0px 2px; padding: 0px 0px 0px 18px; text-align: justify;">Keluar haid bagi perempuan.</li>
<li style="background-image: url(http://trigyy.com/wp-content/themes/wp-clear/images/bullet.png); background-position: 0px 1px; background-repeat: no-repeat no-repeat; list-style-type: none; margin: 0px 0px 2px; padding: 0px 0px 0px 18px; text-align: justify;">Keluar nifas (darah yang keluar mengiringi bayi ketika perempuan bersalin).</li>
<li style="background-image: url(http://trigyy.com/wp-content/themes/wp-clear/images/bullet.png); background-position: 0px 1px; background-repeat: no-repeat no-repeat; list-style-type: none; margin: 0px 0px 2px; padding: 0px 0px 0px 18px; text-align: justify;">Wiladah atau melahirkan anak.</li>
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<strong>Rukun Mandi Wajib</strong></h2>
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(cukup 3 rukun ini, mandi wajib anda Sah)</div>
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<li style="background-image: url(http://trigyy.com/wp-content/themes/wp-clear/images/bullet.png); background-position: 0px 1px; background-repeat: no-repeat no-repeat; list-style-type: none; margin: 0px 0px 2px; padding: 0px 0px 0px 18px; text-align: justify;">Niat</li>
<li style="background-image: url(http://trigyy.com/wp-content/themes/wp-clear/images/bullet.png); background-position: 0px 1px; background-repeat: no-repeat no-repeat; list-style-type: none; margin: 0px 0px 2px; padding: 0px 0px 0px 18px; text-align: justify;">Menghilangkan najis di badan sama ada yang jelas (‘ayni) atau tidak jelas (hukmi)</li>
<li style="background-image: url(http://trigyy.com/wp-content/themes/wp-clear/images/bullet.png); background-position: 0px 1px; background-repeat: no-repeat no-repeat; list-style-type: none; margin: 0px 0px 2px; padding: 0px 0px 0px 18px; text-align: justify;">Menyampaikan air ke seluruh anggota badan dari hujung rambut sehingga ke hujung kaki.</li>
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<strong>Jenis Niat Mandi Wajib</strong></h2>
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1. Keluar mani atau keluar haid dan nifas</div>
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“Sahaja aku mengangkat hadas besar kerana Allah Taala”.</div>
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“Sahaja aku mandi daripada haid kerana Allah Taala”.</div>
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2. Mandi disebabkan bersetubuh antara suami dan isteri</div>
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“Sahaja aku mandi junub kerana Allah Taala”.</div>
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3. Mandi disebabkan keluarnya darah nifas</div>
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“Sahaja aku mandi daripada nifas kerana Allah Taala”.</div>
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<strong>Bahasa Arab</strong></div>
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<a href="http://trigyy.com/wp-content/uploads/2012/02/TRIGYY-COM-niat-mandi-wajib-hadas-2012.png" style="color: #336699; outline: none; text-decoration: none;"><img alt="niat mandi wajib hadas" class="aligncenter size-full wp-image-3828" height="408" src="http://trigyy.com/wp-content/uploads/2012/02/TRIGYY-COM-niat-mandi-wajib-hadas-2012.png" style="border: 1px solid rgb(235, 235, 235); clear: both; display: block; float: none; height: auto; margin: 0px auto 15px; max-width: 97%; padding: 3px; text-align: justify;" title="niat mandi wajib hadas" width="483" /></a></div>
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<strong>Sunat Ketika Mandi Wajib</strong></h2>
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<li style="background-image: url(http://trigyy.com/wp-content/themes/wp-clear/images/bullet.png); background-position: 0px 1px; background-repeat: no-repeat no-repeat; list-style-type: none; margin: 0px 0px 2px; padding: 0px 0px 0px 18px; text-align: justify;">mengadap kiblat</li>
<li style="background-image: url(http://trigyy.com/wp-content/themes/wp-clear/images/bullet.png); background-position: 0px 1px; background-repeat: no-repeat no-repeat; list-style-type: none; margin: 0px 0px 2px; padding: 0px 0px 0px 18px; text-align: justify;">membaca basmalah</li>
<li style="background-image: url(http://trigyy.com/wp-content/themes/wp-clear/images/bullet.png); background-position: 0px 1px; background-repeat: no-repeat no-repeat; list-style-type: none; margin: 0px 0px 2px; padding: 0px 0px 0px 18px; text-align: justify;">membasuh dua tapak tangan</li>
<li style="background-image: url(http://trigyy.com/wp-content/themes/wp-clear/images/bullet.png); background-position: 0px 1px; background-repeat: no-repeat no-repeat; list-style-type: none; margin: 0px 0px 2px; padding: 0px 0px 0px 18px; text-align: justify;">mengambil wuduk terlebih dahulu sebelum mandi</li>
<li style="background-image: url(http://trigyy.com/wp-content/themes/wp-clear/images/bullet.png); background-position: 0px 1px; background-repeat: no-repeat no-repeat; list-style-type: none; margin: 0px 0px 2px; padding: 0px 0px 0px 18px; text-align: justify;">menggosok seluruh anggota badan dengan tangan</li>
<li style="background-image: url(http://trigyy.com/wp-content/themes/wp-clear/images/bullet.png); background-position: 0px 1px; background-repeat: no-repeat no-repeat; list-style-type: none; margin: 0px 0px 2px; padding: 0px 0px 0px 18px; text-align: justify;">berturut-turut (muwalat) tanpa putus-putus</li>
<li style="background-image: url(http://trigyy.com/wp-content/themes/wp-clear/images/bullet.png); background-position: 0px 1px; background-repeat: no-repeat no-repeat; list-style-type: none; margin: 0px 0px 2px; padding: 0px 0px 0px 18px; text-align: justify;">tertib dengan mendahulukan perkara yang perlu didahulukan</li>
<li style="background-image: url(http://trigyy.com/wp-content/themes/wp-clear/images/bullet.png); background-position: 0px 1px; background-repeat: no-repeat no-repeat; list-style-type: none; margin: 0px 0px 2px; padding: 0px 0px 0px 18px; text-align: justify;">membasuh sebanyak tiga kali</li>
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<strong>Cara-cara Mandi Wajib</strong></h2>
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<li style="background-image: url(http://trigyy.com/wp-content/themes/wp-clear/images/bullet.png); background-position: 0px 1px; background-repeat: no-repeat no-repeat; list-style-type: none; margin: 0px 0px 2px; padding: 0px 0px 0px 18px; text-align: justify;">Bersihkan tubuh dan hilangkan kotoran dan perkara-perkara yang boleh menghalangkan air sampai ke anggota badan semasa mandi hadas selepas ini.</li>
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<ul style="background-color: white; color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 13px; line-height: 18px; list-style-type: none; margin-left: 20px; padding: 0px;">
<li style="background-image: url(http://trigyy.com/wp-content/themes/wp-clear/images/bullet.png); background-position: 0px 1px; background-repeat: no-repeat no-repeat; list-style-type: none; margin: 0px 0px 2px; padding: 0px 0px 0px 18px; text-align: justify;">Setelah selesai mandi biasa, di sunatkan mengambil wuduk dahulu sehingga membasuh telinga sahaja dan tidak perlu membasuh kaki lagi. basuhan kaki akan dilakukan akhir mandi nanti. Perkara ini tidak dilakukan pun tidak mengapa kerana ia merupakan perkara sunat sahaja.</li>
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<ul style="background-color: white; color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 13px; line-height: 18px; list-style-type: none; margin-left: 20px; padding: 0px;">
<li style="background-image: url(http://trigyy.com/wp-content/themes/wp-clear/images/bullet.png); background-position: 0px 1px; background-repeat: no-repeat no-repeat; list-style-type: none; margin: 0px 0px 2px; padding: 0px 0px 0px 18px; text-align: justify;">Duduk bertinggung bagi yang berkemampuan. Ini bertujuan untuk membuka semua anggota yang zahir dan mudah untuk mengalirkan air ke kawasan-kawasan sulit tersebut seperti qubul atau dubur. Kalau berdiri pun tidak menjadi masalah, yang paling penting ialah air dapat sampai kepada semua bahagian anggota badan.</li>
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<li style="background-image: url(http://trigyy.com/wp-content/themes/wp-clear/images/bullet.png); background-position: 0px 1px; background-repeat: no-repeat no-repeat; list-style-type: none; margin: 0px 0px 2px; padding: 0px 0px 0px 18px; text-align: justify;">Niat dahulu sebelum mandi (Lihat dalam bahagian Fardhu Mandi di atas). Bagi sesiapa yang tidak pandai dalam bahasa arab boleh dalam bahasa melayu.</li>
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<li style="background-image: url(http://trigyy.com/wp-content/themes/wp-clear/images/bullet.png); background-position: 0px 1px; background-repeat: no-repeat no-repeat; list-style-type: none; margin: 0px 0px 2px; padding: 0px 0px 0px 18px; text-align: justify;">Sunat memulakan mandian disebelah kanan dahulu dan seterusnya disebelah kiri.</li>
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<li style="background-image: url(http://trigyy.com/wp-content/themes/wp-clear/images/bullet.png); background-position: 0px 1px; background-repeat: no-repeat no-repeat; list-style-type: none; margin: 0px 0px 2px; padding: 0px 0px 0px 18px; text-align: justify;">Mulakan mandi wajib dengan mengalirkan air mutlak di salah satu anggota badan dan disertakan dengan niat mandi hadas sepertimana dinyatakan di bahagian fardhu mandi.</li>
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<ul style="background-color: white; color: #424242; font-family: Verdana, Geneva, sans-serif; font-size: 13px; line-height: 18px; list-style-type: none; margin-left: 20px; padding: 0px;">
<li style="background-image: url(http://trigyy.com/wp-content/themes/wp-clear/images/bullet.png); background-position: 0px 1px; background-repeat: no-repeat no-repeat; list-style-type: none; margin: 0px 0px 2px; padding: 0px 0px 0px 18px; text-align: justify;">Gosot atau sapu di semua anggota badan yang zahir iaitu dirambut, kepala, telingga, hidung, mata, mulut, tengkok, ketiak, tangan, jari, kuku, badan, pusat, qubul, dubur, kaki, pelipat-pelipat kaki dan tangan, kuku kaki, jari kaki dan sebagainya. Ini bertujuan untuk menyampaikan air di seluruh anggota badan.</li>
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<li style="background-image: url(http://trigyy.com/wp-content/themes/wp-clear/images/bullet.png); background-position: 0px 1px; background-repeat: no-repeat no-repeat; list-style-type: none; margin: 0px 0px 2px; padding: 0px 0px 0px 18px; text-align: justify;">Akhir sekali basuh kaki sebagai penyudahnya, kerana semasa mengambil wuduk tadi kita tidak membasuh kaki.</li>
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Jauhari.acchttp://www.blogger.com/profile/02243227351771501545noreply@blogger.com1