istilah istilah akuntansi

Berikut istilah-istilah sebagai informasi penambah pengetahuan : A • ACCOUNT = Perkiraan • ACCOUNT RECEIVABLE = Piutang Dagang • ACCOUNT FROM = Bentuk Perkiraan • ACCOUNT NOT CURRENT = Pos-pos yang tidak lancar • ACCOUNT PAYABLE = Hutang Lancar • ACCOUNT PAYABLE LEDGER= Buku besar hutang • ACCOUNT RECEIVABLE STATEMENT= Dartar piutang usaha • Account Payable Subsidiary Ledger = Buku tambahan piutang • ACCOUNTANT = Akuntan • ACCOUNTANT FEE EXPENSE = Biaya akuntan • ACCOUNTANT PUBLIC = Akuntan publik • ACCOUNTING = Akuntasi • ACCOUNTING ASSUMPTION = Asumsi akuntansi • ACCOUNTING CYCLE = Sirklus akuntansi • ACCOUNTING DATA = Data akuntansi • ACCOUNTING DEPARTMENT = Departemen akuntansi • ACCOUNTING EQUATION = Persaman akuntansi • ACCOUNTING INCOME = Laba akuntansi • ACCOUNTING INFORMATION = Informasi akuntansi • ACCOUNTING INSTRUCTION = Intruksi akuntansi • ACCOUNTING MANAGEMENT = Manajement akuntansi • ACCOUNTING METHOD = Metode akuntansi • ACCOUNTING PERIOD = Periode akuntansi • ACCOUNTING PRINCIPLE = Akuntansi dasar • ACCOUNTING PROCEDURE = Prosedur akuntansi • ACCOUNTING RESPONSIBILITY = Akuntansi pertanggung jawaban • ACCOUNTING SYSTEM = Sistem akuntansi • ACCOUNTS INTER COMPANY = Rekening antar perusahan • ACCRUED EXPENSE = Biaya yang akan di bayar • ACCRUED EXPENSE PAYABLE = Beban terhutang • ACCRUED PAYROLL PAYABLE = Utang gaji • ACCRUED INTERS PAYABLE = Bunga terhutang • ACCRUED REVENUE = Pendapatan yang akan diterima • ACCRUED TAX PAYABLE = Hutang pajak • ACCRUED WAGES PAYABLE = Upah terhutang • ACCUMULATED DEPLETION = Akumulasi deplesi • ACCUMULATED DEPRECIATION = Akumulasi penyusutan • ACTUAL AMOUNT = Jumlah sesungguhnya • ACTUAL COST ( arti islilahnya ) Biaya sesungguhnya • ACTUAL FACTORY OVERHEAD = Beban overhead sesungguhnya • ACTUAL LIABILITY=Hutang nyata • ACTUAL PRICE= Harga sesungguhnya • ACTUAL QUANTITY = Kwalitas sesungguhnya • ADJUSTED BALANCE = Saldo setelah penyesuaian • ADJUSTED TRIAL BALANCE = Neraca saldo penyesuaian • ADJUSTING ENTRIES = Ayat jurnal penyesuaian • ADDITIONAL COST ( istilahnya ) Biaya tambahan • ADVANCE FROM CUSTOMER = Uang muka langganan • ADVANCE ACCOUNTING = Akuntansi lanjutan • ADVERTISING EXPENSE = Biaya iklan • ADVERSE OPINION = Pendapatan tidak wajar • Allowance for inventory decline to market = Cadangan penurunan nilai persediaan • ALLOWANCE METHOD ( artinya ) Metode cadangan • ALLOWANCE ACCOUNT = Perkiraan cadangan • ALLOWANCE FOR BAD DEBT = Cadangan piutang tak tertagih • ALLOWANCE FOR DOUBT FULL ACCOUNT = Cadangan pitang ragu-ragu • ALLOWANCE FOR OVERVALUATION OF BRANCH MERCHANDISE = Cadangan kenaikan harga barang cabang • AMORTIZATION = Penyusutan atas harta tak berwujud • APPLIED FACTORY OVERHEAD COST = Biaya overhead yang dibebankan • ANNUAL REPORT ( istilah ) Laporan tahunan • ASSET ( istilah ) Harta • ASSET APPROACH = Pendekatan aktifa • ASSET ACCOUNT = Perkiranan harta • AUDIT FEE = Pendapatan audit • ASSUME = Asumsi • AUDIT EXPENSE = Biaya audit • AUDIT PROGRAMME = Program pemeriksaan • AUDIT PROCESS = Proses pemeriksaan • AUDIT PLANNING = Rencana pereiksaan • AUDITOR ( islilahnya ) Pemerikasa keuangan • AUDITING = Pemeriksaan keuangan • AVERAGE METHOD = Metode rata-rata B • BALANCE SHEET ( arti istilahnya ) Neraca • BALANCE PER BANK = Saldo menurut bank • BALANCE PER BOOK = Saldo menurut buku • BALANCE SHEET ACCOUNT = Perkiraan neraca • BALANCE AMOUNT = keseimbangan jumlah • BANK PAYABLE = Hutang bank • BALANCE BEFORE LIQUIDATION = Saldo sebelum likuidasi • BANK RECONCILIATION = Reconsiliasi bank • BANK SERVICE CHARGE = Bedan administrasi bank • BANK STATEMENT = Rekening koran • BIN CARD ( artinya ) Kartu gudang • BASIC FINANCIAL STATEMENT = Laporan keuangan pokok • BEGINNING BALANCE = Saldo awal • BETTERMENT = Perbaikan • BOOK VALUE = Nilai buku • BOOK VALUE OF ASSET = Nilai buku aktifa • BOOK VALUE PER SHARE = Nilai buku per saham • BRANCH ( istilah akuntansi ) Cabang • BRANCH MERCHANDISE = Barang dagangan cabang • BRANCH PROFIT = Keuntungan cabang • BREAK EVENT = Pulang pokok • BREAK EVEN PIONT = Titik pulang pokok • BREAK EVEN SALES = Penjualan pulang pokok • BUDGET ( arti istilahnya ) Anggaran • BUDGET VARIANCE = Selisih anggaran • BUDGET FLEXIBLE = Anggaran flexsibel • BUDGET FIXED = Anggaran tetap • BUDGET CYCLE = Siklus Anggaran • BUDGET BALANCE SHEET = Anggaran neraca • BY PRODUCT = Produksi sampingan • BUILDING ( istilahnya ) Gedung • BUSINESS ENTITY = Kesatuan usaha C • CAPITAL ( info intilah ) Modal • CAPITAL STATEMENT = Laporan perubahan modal • CAPITAL STOCK = Modal saham • CASH = Kas • CASH BUDGET = Anggaran kas • CASH COUNT = Perhitungan kas • CASH DISBURSEMENT JOURNAL = Jurnal pengeluaran kas • CASH DISCOUNT = Potongan yang diberikan atas pembayaran tunai • CASH FLOW ( info intilahnya ) Alur kas • CASH FLOW CYCLE = Siklus alur kas • CASH IN BANK = Kas dalam bank/kas di bank • CASH ON HAND = Kas di tangan • CASH IN TRANSIT = Kas dalam perjalanan • CASH PAYMENT JOURNAL = Buku kas pengeluaran • CASH RECEIPT JOURNAL = Buku kas penerimaan • CASH SALES = Penjualan tunai • CLOSING ENTRIES = Ayat jurnal penutup • COST = Biaya • COST ACCOUNTING = Akuntansi biaya • COST OF GOODS AVAIBLE FOR SALES = Harga pokok barang tersedia untuk dijual • COST OF GOODS MANUFACTURED = Harga pokok produksi • COST OF GOODS SOLD = Harga pokok barang yang di jual (Harga Pokok Penjualan) • CURRENCY = Mata uang • CURRENCY ASSET = Harta lancar • CURRENCY LIABILITIES = Hutang jangka pendek D • DEBIT NOTE = Nota debet • DEBIT BALANCE = saldo debet • DEDUCTION = Pengurangan • DEFECTIVE GOODS = Produk rusak • DEFERRED GROS PROFIT ON REALIZATION = Laba kotar yang belum direalisasikan • DELIVERY EXPENSE = Biaya pengankutan • DEPOSIT SLIP = Bukti setoran • DEPRECIATION = Penyusutan • DEPRECIATION EXPENSE = Biaya penusutan • DETERMINING DEPRECIATION = Penetapan penyusutan • DIRECT COSTING = Penetapan biaya langsung • DIRECT DEPARTMENT OVERHEAD EXPENSE = Beban/biaya overhead departemen lansung • DIRECT EXPENSE = Biaya langsung • DIRECT LABOR COST BUTGET = Biaya anggaran buruh langsung • DIRECT TAXES = Pajak langsung • DIRECT WRITE OFF = Penghapusan langsung • DISCOUNT = Potngan ( harga ) • DISSOLUTION = Pembubaran • DIVIDEND STOCK = Deviden saham • DOUBLE ENTRY SYSTEM = Sistem pembukuan berpasangan • DRAFT ( info ) = Wesel • DUE DATE = Tanggal jatuh tempo E • EARNED = Pendapatan • EARNING AFTER INTEREST AND TAXES = Pendapatan sesudah bunga dan pajak • EARNING AFTER TAX = Pendapatan sesudah pajak • ECONOMIC LIFE = Umur ekomoni • ECONOMIC ORDER QUANTITY = Jumlah pembelian optimal • EMERGENCY WORKING CAPITAL = Modal kerja darurat • EMPLOYEE EARNING STATEMENT = Laporan gaji karyawan • END OF MONTH TRIAL BALANCE = Daftar saldo akhir bulan • ENDING BALANCE = Saldo akhir • ENDING INVENTORY = Persediaan akhir • ENTERTAIMENT EXPENSE = Biaya entertain • ENTRY = Ayat • EQUIPMENT = Peralatan • EQUITIES = Kekayaan • EQUITY IH INCOME OF SUBSIDIARY COMPANY = Laba atas anak perusahaan • ESTIMATE VALUE = Nilai taksir • ESTIMATED GROSS PROVIT = Taksiran laba kotor • EVIDENCE = Bukti-bukti • EXCEPT = Pengecualian • EXCESS OF COST OVER BOOK VALUE OF SUBSIDIARY INTEREST = Selisih lebih harga pokok di atas nilai buku • EXCESS VALUE = Nilai lebih • EXCHANGE RATE = Nilai tukar • EXPECTED ACTUAL CAPACITY = Kapasitas yang sesungguhnya di harapkan • EXPECTED RATE OF RETURN = Tingkat pengembalian yang diinginkan • EXPIRED = Kadarluasa • EXPENSE = Biaya • EXTERNAL AUDIT = Pemeriksaan ekternal • EXTRA ORDINARY GAIN = pembelajan yang luar biasa • EXTRA ORDINARY LOSS = Kerugian yang luar biasa • EXTRA ORDINARY REPAIRS = Perbaikan luar biasa • EXTRA ORDINARY RETIREMENT = Penarikan aktiva sebab luar biasa F • Fiscal Year = Tahun pajak • Fixed asset subsidiary ledge = Buku tambahan harta tetap • Fixed asset turnover = Perputaran harta tetap • Fixed capital asset = Modal kerja tetap • Fixed cast = Biaya tetap • Fixed efficency variance = Penyimpangan effisiensi yang tetap • Fixed factory overhead = Overhead pabrik yang tetap • Flexible budget = Anggaran yang berubah-ubah • Floor = Batasan bawah • Flow of cost = Aliran biaya • Flow of document = Peredaran dokumen • Flow of funds = Aliran dana • Flow of work = Peredaran kerja • Flowchart = Daftar aliran • Fluctualing method = Metode fluktuasi • Fluctuating fund = Dana berubah-ubah • Foot note = Catatan kaki • Forecast balance sheet = Ramalan neraca • Forecast income statement = Taksiran rugi laba • Form = Formulir • Four collumn ccount = Jurnal empat kolom • Fraud = kecurangan • Freight in = Ongkos angkut pembelian • Freight on material purchasas = Beban angkut pembelian bahan • Freight out = Ongkos angkut penjualan • Funds = Dana • Funds statement = Laporan sumber dan pengunan dana • Furniture & fixture = Peralatan • Fusion = Penggabungan G • General Accounting = Aukuntansi Umum • General Ledger = Buku besar • General Journal = Jurnal umum • General And Administrative Expense = Biaya umum dan administrasi • General Examination = Pemeriksaan umum • General Assigment = Penegasan umum • Government financial = Keuangan penerintah • Government accunting = Akuntansi pemerintah • Gross Method = Metode Kotor • Gross loss = Rugi kotor • Gross Profit Laba kotor • Gross Profit Analysist = Analisa laba kotor • Gross provfi metho = Metode laba kotor • Gross Profit on sales = Laba kotor atas penjualan • Gross Working Capital = modal kerja kotor • Group Code = Kode kelompok • Go Publik Compony = Perusahan yang menjual saham ke masyarakat H • Heating and lighting expense = Biaya pemanasan dan penerangan • Hidden Reserves = Cadangan rahasia • Historical cost Accounting = Harga perolehan historis • Historical cost = Biaya Historis • Home office = kantor pusat • Horizon Analyst = Analisa mendatar • Human Resource Accounting = Akuntansi sumber daya manusia I • Income = laba • Income After Tax = Laba sesudah pajak • Income From Joint Venture = Laba usaha patungan • Income From Operation = Laba usaha • Income Sharing Agreement = Persetujuan penbagian laba • Income Statement = Laporan rugi laba • Income Statement Account = Pendekatan laba rugi • Income Summary = iktiar rugi laba • Incremental cost = Biaya tambahan • Independent Auditor Report = Laporan pemeriksaan bebas • Indirect Expense = Biaya tak langsung • Indirect Departemental Expense = Biaya departemen tak langung • Indirect factory cost = Biaya pabrik tak langsung • Indirect Labor = Tenaga kerja tak langsung • Inderect Material = Bahan baku tak langsung • Indirect Operatiing Expense = Biaya usaha tak langsung • Individual Priprietorship = perusahan perorangan • Inflation = Inflansi • Information = informasi • Information System = Sistem informasi • Initial Inventory = Persediaan awal • Initial Audit = Pemeriksaan awal/pertama kali • Input Tax = Pajak masukan • Installation Cost = Biaya instalasi atau pemasangan • Installment = Angguran atau cicilan • Installment Contract Receivable = Piutang penjualan cicilan • Installment Method = Metode cicilan • Installment Payable = Hutang cicilan • Installment Term Debt = Utang jangka menengah • Insurance Expense General = Biaya asuransi unum • Insurance expense selling = Biaya asuransi penjualan • Intagible Asset = Aktiva tak berwujud • Intangible Fixed Assets = Aktiva tetap tak berwujud • Intercompany Loans = Pinjaman antar perusahan • Interest = Bunga • Interest Baering Note = Wesel berbunga • Interest Expense = Biaya bunga • Interest Factor = Faktor bunga • Interest Income = Pendapatan bunga • Interest ayable = Hutang bunga • Interest Receivable = Piutang bunga • Interim Statement = Laporan sementara • Internal Audit = Pemeriksan Intern • Internal Auditor = Pemeriksan internal • Internal Control = Pengawasan internal • Internal Control Questioary = Pertanyaan pengendalian Intern • Internal Finacing = Pembiayan internal • Inventory = Persediaan • Inventory Balance = Saldo Persedian • Inventory of Material = Persediaan Bahan Mentah • Inventory Trun Over = Perputaran persediaan • Inventory Valuation = Penilaian Persediaan • Invesment In Fund = Investasi dalam dana • Invesment In Bond = Investasi dalam obligasi • Invesment In Joint Venture = Investasi dalam usaha patungan • Invesment In Land = Investasi dalam bentuk tanah • Invesment In life Insurance = Investasi dalam bentuk asuransi jiwa • Invesment In Stock = Investasi saham • Investor = Orang yang menanamkan modal • Invoice = Faktur J • Job order cost = Biaya pesanan • Job order cost sheet = Kartu biaya pesanan • Job order cost system = Sistem biaya pesanan • Job time ticket = Kartu jam kerja • Joint cost = Biaya gabungan • Joint cost of capital = Biaya penggunan modal bersama • Joint product = Produksi gabungan • Joint venture = Usaha patungan • Joint venture books = buku-buku usaha patungan • Journal = Buku harian • Journal entry = Ayat-ayat jurnal • Journalizing = menjurnal/ penjurnalan • Judgment sample = Sampel pertimbangan L • Labor = Tenaga kerja • Labor budget = Anggaran tenaga kerja • Labor cost = biaya tenaga kerja • Labor cost control = pengendalian biaya tenaga kerja • Labor cost report = Laporan biaya tenaga kerja • Labor efficiency ratio = Rasio effiensi tenaga kerja • Labor efficiency stasndar = Standar effisinsi tenaga kerja • Labor efficiency Variance = Selisih effiensi upah • Labor Fringe benefit = Pendapatan yang diterima tenaga kerja • Labor performance report = Laporan pelaksanan kerja • labor rate variance = Penyimpangan tarif tenaga kerja • Land = Tanah • Land right = Hak atas tanah • Last in first out ( LIFO ) = Masuk pertamakeluar pertama • Lease = Sewa • Lease agreement = Kontrak sewa guna • Leaseing = Sewa guna • Ledger = Buku besar • Legal capital = Modal resmi • Lessee = Pihak yang menyewakan guna barang • Lessor = Pihak yang menyewa guna barang • letter of comments = Surat komentar • Letter of transmettal = Surat penyerangan • Liabilities = Kewajiban • Limited liabilty = Tanggung jawab terbatas • Liquidating deviden = Deviden likiudasi • liquidity = Kemampunan bayar hutang jangka pendek • Long from report = Laporan akuntansi betuk panjang • Long run proof = Pengecekan jangka panjang • Long term debets = Utang jangka panjang • long term debet to equity ratio = Rasio utang jangka panjang terhadap modal sendiri • Long term investment = Investasi jangka panjang • Long term liabilities = Hutang jangka panjang • Loss = rugi • loss from operation = Rugi usaha • Loss on realization = Realisasi kerugian • Loss on reduction of inventory = Rugi penurunan nilai persdiaan • Loss on repossession = Rugi penarikan kembali • loss on sale of invesment = Rugi penjualan investasi • Loss on trade in = Rugi pertukaran • Loss unit = Unit yang hilang • Lower cost or market = Harga beli atau harga pasar yang lebih rendah • Lumsump purchase = Pembelian secara bulat M • Machine = Mesin • Maintenance Cost = Biaya pemeliharana • Maintenance Departement Butget = Anggaran departeman pemeliharan • Maintenance Expense = Biaya pemeliharan • Management Accounting = Akuntansi manjemen • Management Advisory Service = Pelayanan Konsultasi perusahan • Management Audit = Pemeriksaan manajemen • Management By Exception = Manjemen dengan pengecualian • Manufacturer = Pabrikan • Manufacturing Company = Perusahan pabrikan • Manufacturing Cost = Biaya pabrikasi • Manufacturing Overhead = Overhead pabrik • Markdown cancellation = Pembatalan penurunan harga • Market Rate = Harga pasar • market Value = Harga pasar • Market Value At Split Off = Harga jual pada titik pisah • Market Value Of Rights = Harga jual hak beli saham • Market Value Of Stock Ex Right = Harga pasar saham tampa hak beli saham • Marketable securities = surat berharga • Marketing = Pemasaran • Marketing Department = Departemen pemasaran • Marketing Expense = Biaya pemasaran • Markup Cancellation = Pembatalan kenaikan harga • Matching Cost With revenue = Penetapan pendapatan dan biaya • Material = Bahan baku • Material Account = Perkiraan bahan baku • Material in Control = pengendalian bahan baku • Material in Process = Bahan baku dalam proses • Material ledger = Buku besar bahan baku • Material Ledger Card = Kartu bahan baku • Material Mix Variance = Selisih komposisi bahan • Material Price variance = Penyimpangan harga bahan baku • Material Usage prince Variance = Sesilsih harga pemakainan bahan • Material Yield Variance = Selisih hasil bahan • Material Requisition = Permintaan bahan baku • Medical Expense = Biaya pengobatan • Merchandise Inventory = Persediaan barang dagangan • Merchandise Inventory Turnover = Perputaran persedian barang dagangan • Merchandise Shipment on Consigment = Pengiriman barang konsinyasi • Merchandise Company = Perusahan Dagang • Mixed Account = Rekening campuran • Mixed Opinion = Pendapat Campuran • Mortgage Bond = Obligasi Hipotik • Mortgage Payable = Hutang hipotik • Moving Average = Rata rata bergerak N • National Association of Accounting = Asosiasi akuntan nasional • Natural Bussiness year = Tahun bisnis alami • Negative Assurance = Jaminan negatif • Net Asset = Aktifa bersih • Net earning =Pendapatan bersih • Net Income = Keuntungan bersih • Net Income After Tax = Keuntungan bersih setelah pajak • Net Loss = Kerugian bersih • Net Method = Metode Bersih • Net Profit = Laba bersih • Net Purchase = Pembelian bersih • Net Realizable Value = Nilai bersih yang dapat direalisasikan • Net Sales = Penjualan bersih • Net Worth = Kekayan bersih • Nominal Accounts = Perkiraan nominal • Nominal Value = Nilai nominal • Normal Balance= istilah = Saldo normal • Not Sufficient Fund = Dana tidak mencukupi • Note Payable = Wesel bayar • Note Receivable = Wesel tagih • Note of Financial Statement = Catatan atas laporan keuangan • Notice of Employment = Surat perjanjian kerja. O • Observation of Inventory = Pengamatan persediaan • Observation Of Inventory Taking = Pengamatan perhitungan persediaan • Occupancy Cost = Biaya pendiaman atau penetapan • Office Equipment = Peralatan kantor • Office Salaries Expense = Biaya gaji bagian kantor • Office Supplies = perlengkapan kantor • Office Supplies Expense = Biaya perlengkapan kantor • One Time Voucher procedure = Prosedur pembuatan voucher sekaligus • One Write System = Sistem sekali tulis • Open Item Statement = surat pernyatan elemen-elemen terbuka • Operating Assets = Akifa atau modal oprasi • Operating Expense = Biaya usaha • Operating Sales Budget = Anggaran operasional penjualan • Operating Transaction = Transaksi operasional • Opinion = Pendapat • Opportunity Cost = Biaya kesempataan • Ordering Cost = Biaya Pesanan • Ordinary Repair = Reperasi luar biasa • Organization Chart = Stuktur Ogranisasi • Other General Expense = Biaya umum lainya • Other Longterm Liabilities = Hutang jangka panjang lainnya • Out Of Pocket Cost = Biaya kantong sendiri • Out Tax = Pajak keluaran • Outlay = Pengeluaran • Outstanding check = Cek beredar • Out standing Stock = Saham yang beredar • Over Time = Lembur • Over All Cost Of Capital = Biaya penggunan modal Rata-rata • Over Applied Factory Overhead = Kelebihan aplikasi overhead pabrik • Over draft = Kelebihan penarikan • Over Stated = Terlalu tinggi • Owners Equity = Modal pemilik • Onnership Right = Hak pemilik perusahan. P • Partner in Charge = Partner utama • Partnership =Persekutuan • Payable = Hutang • Payable to Defaulting Sub souder = Hutang kepada pemesanan saham • Payment = pembayaran • Percentage Depletion = Deplesi persentase • Perferred St0ck holder = Pemegang saham istimewa • Performence Report = Laporan pelaksanaan • Premium =Agio • Premium of Prepered Stock = agio Saham preferen • Premium on Bonds Payable = Agio olbigasi • Premium on stock = Agoi saham • Prepaid Advertising = Iklan dibayar dimuka • Prepaid expense = Biaya dibayar dimuka • Prepaid Insurance = Asuransi dibayar dimuka • prepaid Transportation = Transportation sewa dibayar dimuka • Prepayment = pembayaran dimuka • Price Index = Indek harga • Primary working capital = Modal kerja perimer • Process Cost = Biaya proses • Profssional Fess = pendapatan profesional • Profit = laba • Proforma = Proyeksi • Progress Billing to Costomer = harga kontrak yang difakturkan • Property = Kekayan • Property Tax = Pajak keayaan • Purchase = pembelian • Purchase Discount = Potongan pembelian • Purchase Invoice = Faktur pembelian • Purchase journal = Buku harian pembelian • Purchase Method = Metode pembelian • Purchase order =Pesanan pembelian • Purchase Requistion = Permintaan pembelian Q • Qualified Opinion = Pendapat wajar tanpa syarat • Quick Ratio = Ratio aktiva tunai R • R & D Cost = Biaya riset dan pengembangan • Rate of Return = Tingkat pengembalian • Rate of Return on Net Worth = Rentabilitas modal sendiri • Ratio Analysist = analsa ratio • Ratio of Plant Asset to Long term Liability = Perbandingan harga tetap dengan hutang jangka panjang. • Raw Material = Bahan mentah • Raw Material Investory = Persedianan bahan mentah • Raw Material Price Variance = Penyimpangan harga bahan mentah • Realized Gross profit On Installment Sales = Realiasai laba kotor • Re Arrangement = penyusunan kembali • Receivable = Piutang • Receivable Collection Budget =Budget pengumpulan piutang • Receivable Trun Over = Perputaran piutang • Receivable Write Off = Penghapusan piutang • Receiving Account = Laporan penerimaan barang • Reciprocal Account = Perkiraan berlawanan • Recovable From Insurance Companies = Piutang kepada asuransi • Redemption of bound = Penghentian obligasi • Redemption value = Nilai penarikan • Refference = Petunjuk • Registered Bonds = Daftar obligasi • Related Partty transaction = Transaksi dengan pihak yang mempunyai hubungan yang istimewa • Reliability = Dapat dipercaya • Rent Earned = Pendapatan sewa • Rent Income = Pendapatan sewa • Re Odrder Point = Titik pesanan kembali • Repair And Maintenance Expense = Biaya perbaikan dan pemeliharan • Repeat Audit = Pemeriksaan yang berulang • Replacement Cost = Nilai ganti • Report = Laporan • Report Form = Formulir laporan • Report Frorm Balance Sheet = Neraca bentuk laporan • Representative Letter Client = Surat pernyatan pelayanan • Required Rate of Return = Tingkat pengembalian yang di inginkan • Resaerch and Development Budget Reserve = Anggaran riset dan pengembangan cadangan • Residual Value = Nilai sisa • Responsibility Accounting = Akuntansi pertanggung jawaban • Responsibility Center = Pusat pertanggung jawaban • Responsibility Reporting Restated = Laporan pertnggung jawaban disajikan kembali • Restrition of Diveden = Pembatasan deviden • Retail Lifo Inventory Method = Metode harga eceran • Retail Merchandsing = barang dagangan dijual dengan eceran • Retail Method = Metode eceran • Retained Earning = Laba yang ditahan • Retained Earning Statement = Laporan laba yang ditahan • Retirement of Bonds = Penarikan obligasi • Return On Invesment = Tingkat pengembalian Investasi • Revaluation = Penerikan kembali • Revennue = Pendapatan • Revenue Center = Pusat penghasi laba • Revenue Expenditure = Pengeluaran pendapatan • Revenue Recognition = Pengakuan pendapatan • Reversing Entries = Ayat jurnal pembalik • Riel Material Invetory Turnover = Perputaran persediaan bahan baku. S • Sefety Stock = Persediaan bersih • Safe Harbor Rule = Aturan perlindungan • Saleries Allowance = Tunjangan gaji • Salary Expense = Beban gaji • Sale On Account = Penjualan kredit • Sales = Penjualan • Sales Budget = Anggran penjualan • Sales Discount = Potongan penjualan • Sales Invoice = Faktur penjualan • Sales Journal = Buku harian penjualan • Sales Mix Variance = Selesih komposisi • Sales order = Order penjualan • Sales Return = Retur penjualan • Sales Salaries Expense = Biaya gaji bagian penjualan • Sale Salaries Payable = Hutang gaji bagian penjualan • Sales Tax = Pajak penjualan • Salvage value = Nilai sisa • Sample Risk = Resiko penarikan contoh • Schedule Of Account Payable = Daftar hutang • Schedule Of Account Receivable = Daftar piutang • Schedule Of Factory overhead = Daftar overhead pabrik • Scrap Value = Nilai barang sisa • Seasonal Working Capital = Modal kerja musiman • Secured Bond = Obligasi yang dijamin • Selling Expense = Biaya penjualan • Semifixed Cost = Biaya semi tetap • Separable Cost = Biaya tambahan • Separation Report = Laporan pemberhentian • Service Firm = Perusahan Jasa • Set Up Cost = Biaya Pesanan • Share holder = Pemegang saham • Shipment On Installment sales = Pengiriman barang cicilan • Short Form Report = Laporan akuntansi bentuk pendek • Shut Down Point = Titik penutupan usaha • Significant = Penting cukup berarti • Simple Average Of Cost = Metode rata-rata sederhana • Single Bookkeeping = Tata buku tunggal • Single entery System = Sistem Pembukuan tunggal • Single step = Langkah tunggal • Sinking Fund = Dana pelunasan / dana pembayaran • Slush Fund = Dana taktis • Social Benefit = Manfaat sosial • Sole Proprietorship = Persahan perseorangan • Sound Value = Nilai sehat • Special Journal = Jurnal khusus • Specified Order Of Closing =Metode urutan alokasi yang diatur • Spoilage = Produksi cacat • Spoiled Goods = Pruduk cacat • Standar of Reporting = Norma pelaporan pemeriksaan • Statement By Director = Surat pernyatanan langanan • Statement Of Changes Financial Position = Laporan perubahan dalam posisi keuangan • Statement Of Changes In Working Capital = Laporan perubahan modal kerja • Statement Of Cost Of Goods Manufacture = Laporan harga pokok produksi • Statement of Finantial Posisition = Laporan posisi keuangan • Statement Of Owners Capital = Laporan perubahan modal • Statement Of Retained Earning = Laporan laba yang ditahan • Statement Of Source And Application Of Fund = Laporan sumber dan penggunaan dana • Step Method = Metode alokasi bertahap • Stock Outstanding = Pertukaran saham • Stock Redemption Fund = Laba yang dibagikan dalam bentuk saham • Stock Right = pemegang saham • Stock Rigth Outstanding = Rapat pemegang saham • Stock Convertion = Dana penarikan saham • Stock Holder Meeting = Rapat pemegang saham • Stock Subcription = Saham yang dipesan • Stock Warrant = Surat hak beli saham • Storage Cost = Biaya penyimpanan • Store Salaries Expense = Beban gaji toko • Straight Line Method = Metode garis lurus • Subsidiary ledger = Buku tambah • Sunk cost = Biaya tersembunyi • Supplementary information S= Penjelasan tambahan • Supplies = pelengkapan • Supplies Expense = Biaya perlengkapan • Surplus = Kelebihan • Supporting Schedule = Daftar tambahan T • T Account = Perkiraan bentuk T • Tangible Asset = Harta berwujud • Tangible Fixed Asset = Aktiva tetap berwujud • Tax Acoounting = Akuntansi perpajakan • Tax Deduction = Pengurangan Pajak • Tax Invoice = Faktur pajak • Tax Return Statement = Surat pemberitahuan pajak • Taxable Firm = Pengusaha kena pajak • Taxable Income = Pendapatan kena pajak • Taxes Expense = Biaya pajak • Taxes Holiday = Pembebasan pajak • Taxes payable = Hutang pajak • Taxes Rate = Tarif pajak • Taxes Return = Pajak yang dikembalikan • Temporary Investment = Investasi sementara • Temporary Proprietorship = Perkiraan pemilikan sementara • Tender Offer = Penawaran dagang • Term Compliance = UJi ketaatan • The old & New Balance Proof = Pengecekan saldo awal dan akhir • Theoritical Capacity = Kapasitas secara teoritis • Three Variance Method = Metode tiga penyimpangan • Tickmarks = Tanda pemeriksaan • Time Value of Money = Nilai waktu dari pada uang • Timing Diffrence = Perbedaan waktu • To Compare = Membandingkan • To Trace = Menelusuri • Total Asset Turn Over = Perputaran total harta • Total Asset To Debts Ratio = Ratio aktifa terhadap utang • Tracks = Taksiran • Trade Discounts = Potongan perdagangan • Trande In = Tukar tambah • Trade Mark = Merk Dagang • Traveling Expense = Biaya perjalan • Treasurer = Pejabat keuangan • Treasury Bill = Surat hutang jangka panjang • Treasury Departement = Departemen keuangan • Trent Analyst = Analysa pengembangan dari waktu ke waktu • Trial Balance = Neraca saldo • Trouble Debt Restructuring = Penataan kembali utang yang macet • Trust Fund = Dana perwakilan • Turn Over = Perputaran • Two bin System = Sistem dua bin • Two collumn Account = Perkiraan dua kolom • Two collumn Journal = Dua kolom jurnal • Two Variance Method = Metode dua penyimpangan U • Unadjusted Trial Balance : Neraca percobaan yang belum disesuaikan • Unearned Income : Sewa diterima dimuka • Uncertainties : Ketidak pastian • Uncollectible Account : Beban penghapusan puitang • Uncollectible Account Receivable : Beban penghapusan piutang • Under Applied Overhead : Overhead yang dibebankan terlalu rendah • Unearned Revenue : Pendapatan diterima dimuka • Unemployment Tax : Pajak pengurangan • Unexpired : Belum kadaluwarsa • Unfavorable Variance : Selisih merugikan • Uniformity : Keseragaman • Unissued Capital stock : Modal saham yang belum beredar • Unit Cost : Harga perunit • Unit Equivalent : Unit setara • Unit Of Output Depreciation : Penyusutan dengan jumlah unut keluaran • Unit Product Cost : Biaya unit produksi • Unit Profit Graph : Grafik laba perunit • Unit Still In Process : Unit dalam Proses • Unlimited Liabilities : Kewajiban tak terbatas • Unqualied Opinion : Pendapatan Wajar • Unvoidable Cost : Biaya yang terhindarkan • Useful Life : Masa Pengunaan V • Valuation Account : Perkiraan pernilaian • Value : Nilai • Value Added : Nilai tambah • Value Added Tax : Pajak Pertambahan Nilai • Value In Use : Nilai pengurangan • Variable Cost : Biaya variabel • Variable Cost Ratio : Rasio biaya Variabel • Variable Efficiency Variance : Penyimpangan effisiensi biaya variabel • Variance Analysist : Analisa selisih • Variance Analysist Report : Laporan analisa penyimpangan • Verability : Daya uji • Vertical Analysist : Analisa Vertical • Volume Variance : Penyimpangan dalam isi • Vouching : Biaya upah • Voucher Register : Pemeriksaan dokumen dasar • Voucher : Dokumen • Voluntary Contribution : Simpanan sukarela W • Working Capital : Modal kerja • Working In Process : Barang dalam proses • Working In Process Inventory : Persediaan barang dalam proses • Wages Expense : Pemeriksaan dokumen dasar • Wages Rate : Biaya upah • Wages And Taxes Statement : Laporan upah dan pajak • Working Paper For Consolidated Balance Sheet : Neraca lajur untuk neraca konsolidasi • Weighted Average : Metode rata-rata terimbang • Weighted Average Method : Metode rata-rata terimbang • working sheet : Neraca Lajur • Working Paper : Kertas kerja • Write Off : Dihapuskan • Write Off Method : Metode penghapusan Y • Yield = Metode penghapusan • Yield Variance = Penyimpangan hasil Z • Zero Base Budgeting = Penganggaran atas dasar nol Diposkan oleh SISTEM-AKUNTANSI

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HORO BUKU PELAJARAN SEKOLAH

Liputan6.com, Jakarta: Kualitas buku pelajaran sekolah makin memprihatinkan. Ternyata sejak di sekolah dasar, anak-anak telah disuguhkan cerita dan gambar mengenai kekerasan, kawin-cerai, istri simpanan, hingga balas dendam. Di sekolah menangah atas, ajaran komunisme terselip di salah satu buku kewarganegaraan. Cerita tentang premanisme dapat dijumpai di buku kelas satu sekolah dasar lewat cerita rakyat, Angkri Si Jagoan. Dalam buku mengajarkan premanisme yang penuh gambar berisi kekerasan mulai gambar golok, orang bertengkar, hingga wanita yang diancam senjata tajam. Naik kelas dua, siswa belajar kisah Bang Maman dari Kali Pasir. Cerita yang berisi soal istri simpanan hingga kawin cerai. Intrik dari cerita sinetron orang dewasa telah menjadi bacaan bocah yang belum seharusnya mengetahui getir serta kerasnya hidup. Di buku kelas tiga, kekerasan tergambar jelas melalui pembantu yang tengah disiksa majikannya, nyonya Van Der Plog. Kata-kata seperti menusuk-nusuk, membakar dengan minyak tanah disajikan secara jelas. Naik ke kelas empat, kembali disajikan cerita tidak sehat untuk anak, Si Juragan Boing. Sang juragan naksir Julaeha, anak dari pembantunya dan berniat menjadikannya sebagai istri kedua. Seakan memberi contoh, khayalan Si Juragan tentang kecantikan Juleha juga disajikan. Di kelas lima ada kisah Murtado Macan Kemayoran. Murtado disebut sebagai orang kejam suka menggoda dan melecehkan perempuan. Tergambar jelas bagaimana melakukan perbuatan tidak senonoh pada teman wanitanya hingga kisah tertangkap basah saat membopong wanita. Yang lebih menyedihkan lagi dalam buku-buku itu, para siswa SD diminta bermain drama lengkap dengan menggunakan kata-kata yang tidak pantas diucapkan seorang siswa. Perlakuan sesuai umur siswa memang menjadi penting. Namun kita lihat di buku tingkat SMA. Bukan soal umur ttetapi di buku lembar kerja siswa terselip ideologi komunis yang telah lama dilarang di Indonesia. Setelah ramai diberitakan media, masyarakat di Sukabumi, Jawa Barat, marah dan berunjuk rasa yang sempat bentrok dengan polisi. Pihak penerbit mengakui kekeliruan dan menarik semua buku yang sempat beredar di Sukabumi. Pengawasan tampaknya harus lebih ditingkatkan lagi tetapi orang tua sebagai benteng terakhir pendidikan anak harus lebih aktif lagi. Dengan demikian kasus horor di buku pelajaran sekolah tidak terulang lagi.(JUM)

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Heboh Geng Motor, Aksi Balap Liar Tiarap

JAKARTA--MICOM: Aksi balap liar di sejumlah lokasi di Jakarta tidak lagi terlihat. Patroli gabungan Polda Metro Jaya dan jajaran polres-polres di bawahnya serta Polisi Milter TNI juga membubarkan warga yang kumpul-kumpul di pinggir jalan yang biasa dijadikan arena balap liar. Pantauan Media Indonesia, Sabtu (21/4) dan Minggu (22/4) dini hari, di sepanjang Jalan Benyamin Sueb, Kemayoran, hingga Pademangan, tidak ada kegiatan balap liar. Padahal kawasan ini menjadi salah satu lokasi yang sering menjadi arena balap liar. Hilangnya ajang balap liar di sepanjang Jalan Benyamin Sueb sudah sejak dua pekan ini. Hendra, penjual kopi keliling di Jalan Benyamin Sueb, Kemayoran, mengungkapkan, sejak dua minggu itu polisi juga membubarkan kelompok-kelompok pemuda yang menggunakan sepeda motor yang berkumpul di sekitar jalan itu. "Biasanya dari jam 00.30 sudah mulai balapan. Tapi dua minggu ini tidak ada trek-trekan di sini. Tadi yang ngumpul-ngumpul juga langsung dibubarin polisi," tutur Hendra, Minggu (22/4) dini hari. Iring-iringan mobil patroli polisi dan POM TNI memang terlihat melintasi Jalan Benyamin Sueb. Tampak petugas patroli membubarkan sekelompok pemuda yang menggunakan sepeda motor. Sejumlah pemuda yang tengah menikmati sisa pasar malam yang biasa digelar di dekat apartemen Kemayoran itu pun tampak berangsur-angsur pergi. Mereka saling berteriak memberi tahu adanya razia yang dilakukan aparat kepolisian. (Edn/Nat/OL-5) Info : media indonesia

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Tugas 3 bahasa inggris

TUGAS 3 BAHASA INGGRIS 1. Which of the following is NOT true? a. Winners placed olive wreaths on their own heads. b. The games were held in Greece every four years. c. Battles were interrupted to parcipate in the games. d. Poem glorified the winner in song. Jawab: D Poem glorified the winner in song. 2. The word “elite” in line 5 is closest in meaning to… a. Aristocracy b. Brave c. Intellectuals d. Muscular Jawab:C. Intellectuals 3. Why were the Olympic games held? a. To stop wars. b. To honor zeus. c. To crown the best athletes. d. To sing songs about the athletes. e. Jawab:B To honor zeus. 4. Approximately how many years ago did these games originate? a. 800 years b. 1,200 years c. 2,300 years d. 2,800 years e. Jawab:B. 1,200 years 5. What conclusion can we draw about the ancient Geeks? a. They were pacifists. b. They believed athletic events were important. c. They were very simple. d. They couldn’t count, so they used “Olympiads” for dates. Jawab: D. They couldn’t count, so they used “Olympiads” for dates. 6. What is the main idea of this passage? a. Physical fitness was an integral part of the lives of the ancient Greeks. b. The Greeks severely punished those who did not participate in physical fitness programs. c. The Greeks had always encouraged everyone to participle in physical in the games. d. The Greeks had the games coincide with religious festivities so that they could go back to war when the games were over. Jawab: C. The Greeks had always encouraged everyone to participle in physical in the games. 7. In line 14, the word “deeds” is closest in meaning to… a. Accomplishments b. Ancestors c. Documents d. Property Jawab: A. Accomplishments 8. Which of the following was ultimately required of all athletes competing in the Olympics? a. They must have completed military service. b. They had to attend special training sessions. c. They had to be Greek males with no criminal record d. They had to be very religious. Jawab: C. They had to be Greek males with no criminal record 9. The word “halted” in line 16 means most nearly the same as… a. Encourages. b. Started. c. Curtailed. d. Fixed. Jawab:D. Fixed. 10. What is an “Olympiad”? a. The time it took to finish the games. b. The time between games. c. The it took to finish a war. d. The time it took the athletes to train. Jawab:D. The time it took the athletes to train. STYLISTIC PROBLEMS 1. The defendant refused to answer the prosecutor’s questions… a. Because he was afraid it would incriminate him. b. For fear that they will incriminate him. c. Because he was afraid that his answer would incriminate him. d. Fearing that he will be incriminated by it. Jawab:C. Because he was afraid that his answer would incriminate him. 2. Mrs. Walker has returned…. a. Awallet back to its original owner b. To its original owner the wallet c. The wallet to its originally owner d. The wallet to its original owner Jawab:D. The wallet to its original owner 3. The hospital owes….for the construction of the new wing. a. The government twenty million dollars b. For the government twenty million dollars c. To the government twenty million dollars d. twenty million of dollars to the government Jawab:D. twenty million of dollars to the government 4. Sarah….that she could not attend classes next week. a. Told to her professors b. Said her professors c. Told her professors d. Is telling her professors Jawab: B. Said her professors 5. The artist was asked o show some paintings at the contest because….. a. He painted very good b. They belived he painted well c. Of their belief that he was an good artist d. The judges had been told of his talents Jawab:D. The judges had been told of his talents 6. If motorists do not observe the traffic regulations, they will be stopped, ticketed, and A B C Have to pay a fine D Jawab : A. not observe ( seharusnya don’t observe ) 7. Fred, who usually conducts the choir rehearsals, did not show up last night because he A B Had an accident on his way to the practice. C D Jawab : C. Had ( harusnya got) 8. A short time before her operation last month, Mrs. Carlyle dreams of her daughter who A B C lives overseas. D Jawab : A. A Short time ( dihilangkan karena udah ada last month ) 9. The atmosphere in Andalucia is open, warm, and gives a welcome feeling to all who A B C have the good fortune to vosit there. D Jawab : D. The good ( tidak usah pake good karena itu kan artinya keberuntungan) 10. Some of the people were standing in the street watched the parade, while others were A B C D singing songs Jawab : A of the ( seharusnya some people)

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some one like you

I heard that you're settled down That you found a girl and you're married now I heard that your dreams came true Guess she gave you things I didn't give to you
Old friend, why are you so shy? Ain't like you to hold back or hide from the light
I hate to turn up out of the blue, uninvited But I couldn't stay away, I couldn't fight it I had hoped you'd see my face and that you'd be reminded That for me, it isn't over
Never mind, I'll find someone like you I wish nothing but the best for you, too Don't forget me, I begged, I remember you said Sometimes it lasts in love, but sometimes it hurts instead Sometimes it lasts in love, but sometimes it hurts instead
You know how the time flies Only yesterday was the time of our lives We were born and raised in a summer haze Bound by the surprise of our glory days
I hate to turn up out of the blue, uninvited But I couldn't stay away, I couldn't fight it I had hoped you'd see my face and that you'd be reminded That for me, it isn't over yet
Never mind, I'll find someone like you I wish nothing but the best for you, too Don't forget me, I begged, I remember you said Sometimes it lasts in love, but sometimes it hurts instead, yeah
Nothing compares, no worries or cares Regrets and mistakes, they're memories made Who would have known how bittersweet this would taste?
Never mind, I'll find someone like you I wish nothing but the best for you Don't forget me, I begged, I remember you said Sometimes it lasts in love, but sometimes it hurts instead
Never mind, I'll find someone like you I wish nothing but the best for you, too Don't forget me, I begged, I remember you said Sometimes it lasts in love, but sometimes it hurts instead Sometimes it lasts in love, but sometimes it hurts instead

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Kenaikan harga BBM dan dampak ekonominya

Pengurangan subsidi BBM sudah dibahas sejak tiga tahun lalu, dengan harapan akan segera dapat direalisir agar dana subsidi bisa dialihkan ke sektor lain yang tak kalah penting.

Namun tarik-menarik isu politik, kepentingan usaha dan tekanan publik, membuat ide ini sangat sulit diwujudkan.

Salah satu masalah terbesar yang muncul dari dinaikkannya harga BBM adalah kekhawatiran akan terhambatnya pertumbuhan ekonomi karena dampak kenaikan harga barang dan jasa yang terjadi akibat komponen biaya yang naik.

Inflasi tidak mungkin dihindari karena BBM adalah unsur vital dalam proses produksi dan distribusi barang, kata peneliti dan direktur lembaga kajian migas Reforminer Institute, Pri Agung Rakhmanto. Tetapi menaikkan harga BBM juga tak bisa dihindari karena beban subsidi membuat negara sulit melakukan investasi bidang lain untuk mendorong tumbuhnya ekonomi.

"Kenaikan harga BBM sampai dengan Rp1.500 akan mengakibatkan inflasi bertumbuh 1,6%, tetapi juga akan mengakibatkan reduksi subsidi sebesar Rp57 triliun," kata Pri.

Jika hitungan itu jadi nyata maka menurut Pri, inflasi tidak akan bergeser terlalu tinggi dibanding target yang dipatok pemerintah untuk tahun ini, 5,3%.

"Tahun lalu inflasi diklaim pemerintah hanya di kisaran 4%-an, tetapi itu kan hasil dari subsidi yang sangat besar, inflasi semu. Kalau sekarang subsidi dikurangi terjadi inflasi, ya sama saja kan," tukasnya.
Inflasi lebih tinggi

Sejumlah pengamat ekonomi lain berpandangan mirip.

"Industri makan-minum membutuhkan BBM untuk produksi, distribusi dan bahan baku. Kenaikan BBM setinggi Rp1.500 akan menyebabkan kenaikan harga pangan sedikitnya 5-10%."

Adhi S Lukman

Enny Sri Hartati, Direktur INDEF, lembaga analisis ekonomi, berpendapat harga BBM yang dinaikkan tidak akan mengerek inflasi terlalu tinggi apalagi menyebabkan guncangan ekonomi.

"Hitungan kami cuma 2,2%. Yang jadi faktor pemberat itu adalah proses pengambilan keputusan yang bertele-tele sehingga ekspektasi inflasi malah jauh lebih tinggi dari yang sesungguhnya,"kata Enny.

Akibatnya, dari simulasi kasar yang dilakukan INDEF, inflasi tahun ini bisa meroket hingga 8%, meski 'tidak akan mencapai dua digit'.

Ekonom dari berbagai lembaga lain, termasuk sejumlah bank swasta hingga Bank Indonesia dan Badan Pusat Statistik, umumnya meramal inflasi akan mencapai 6-8%, melebihi target pemerintah tahun ini 5,3%.
Ongkos naik

Sejumlah komponen penyumbang utama kenaikan inflasi, di luar naiknya harga BBM, adalah harga makanan-minuman serta tarif transportasi.

Keduanya mengklaim BBM sebagai salah satu elemen utama, bahkan terbesar, dalam komponen ongkos produksi dan distribusi.

"Industri makan-minum membutuhkan BBM untuk produksi, distribusi dan bahan baku. Kenaikan BBM setinggi Rp1.500 akan menyebabkan kenaikan harga pangan sedikitnya 5-10%," kata Adhi S Lukman, Ketua Gabungan Pengusaha Makanan dan Minuman Seluruh Indonesia, GAPPMI.

Beberapa tahun terakhir dunia industri sudah tak lagi menikmati subsidi BBM, tetapi menurut Adhi, naiknya harga minyak dunia juga menjadi pendongkrak meroketnya ongkos produksi.

"Ya kami kan harus menyesuaikan harga juga akhirnya," kilah Adhi.

Meski terbilang besar, kenaikan ini menurutnya jauh lebih ringan dari pada situasi tahun 2008, saat harga BBM juga naik hingga Rp6.000.

"Saat itu situasi global sedang diguncang krisis pangan, jadi harga makanan-minuman tidak terkendali. Harganya naik sampai 15-30%," tambahnya.

Momok kenaikan harga lain muncul dari sektor transportasi, yang selalu menaikkan tarif saat kenaikan harga BBM terjadi.
Demo antikenaikan harga BBM

Buruh termasuk kelompok yang paling rentan kena imbas kenaikan harga BBM.

"Kami tidak punya pilihan karena harga BBM itu merupakan 30% komponen biaya industri transportasi, paling besar dibanding komponen suku cadang atau lainnya," kata Ketua Organisasai Angkutan Darat, Organda DKI, Soedirman.

Dengan harga BBM naik 33%, menurut Soedirman, kenaikan tarif angkutan yang masuk akal adalah 35%, tuntutan yang menurut Menteri Koordinator Perekonomian Hatta Radjasa "terlalu besar dan harus dirundingkan kembali'.

Menurut Hatta, kenaikan tarif angkutan masuk akal bila tak lebih dari 10-20%. Tetapi menurut Soedirman, hitungan itu justru tak bernalar.

"Itulah kalau tak paham soal angkutan tapi berkomentar. Bagaimana pengusaha (angkutan) dituntut peremajaan, memberi layanan yang safety dan nyaman, kalau tarifnya selalu murah?" kritik Soedirman pedas.

Sampai kini, tarif angkutan menyesuaikan dengan penaikan harga BBM baru, belum lagi dibicarakan antara Organda dengan pemerintah.
Subsidi sejati

Apapun pertimbangan menaikkan harga BBM, bagi kalangan miskin atau nyaris miskin, impliaksinya hanya satu: kenaikan harga kebutuhan pokok.

"Belum karuan naik aja, sudah pada naik semua, sembako dan lain-lain. Orang gaji naik cuma 10-20% ini malah lebih," protes Suryati, seorang buruh anggota Federasi Serikat Pekerja Metal Seluruh Indonesia, FSPMI asal Bekasi, yang pekan lalu turut berdemo ke depan Istana Merdeka.

Buruh lain, seperti Freddy yang datang dari Pasar Minggu, kurang lebih mengeluhkan hal yang sama.

"Enggak mungkin dalam kondisi begini naikin harga BBM, karena gaji buruh juga belum mencukupi."

Sebaliknya menurut pemerintah, tak mungkin kas negara terus-menerus dipakai untuk menambal subsidi BBM karena sektor lain menjadi terbengkalai.

Menurut catatan Badan Kebijakan Fiskal Kementerian Keuangan, tahun lalu besaran subsidi kesehatan hanya Rp43,8 triliun, infrastruktur Rp125,6 triliun, bantuan sosial Rp70,9 triliun, sementara subsidi BBM menyedot dana paling besar, Rp165,2 triliun.

Padahal itu belum termasuk subsidi listrik yang berjumlah Rp90 triliun, sehingga secara total subsidi energi APBN 2011 mencapai Rp255 triliun.

Realisasi subsidi BBM juga cenderung membengkak dari angka acuan karena konsumsi BBM yang tak terkendali.

Tahun 2010 misalnya, subsidi BBM yang mestinya habis pada hitungan Rp69 triliun kemudian membesar menjadi Rp82,4 triliun. Hal sama terulang pada 2011 dimana anggaran subsidi Rp96 triliun kemudian bengkak menjadi hampir dua kali, yakni Rp165,2 triliun.

Akibatnya kesempatan berinvestasi dalam bentuk infrastruktur dan pembangunan nonfisik, termasuk kesehatan dan pendidikan, menjadi lebih sedikit.

Pengurangan subsidi BBM, menurut pemerintah, akan dialihkan sebagian pada program infratsruktur, meski belum jelas apa saja bentuknya dan bagaimana realisasinya.

Enny Sri Hartati dari INDEF menilai situasi ini sangat tak adil bagi kelompok miskin.

"Katanya subsidi untuk kaum miskin. Padahal pengertian miskin menurut BPS kan mereka yang tak mungkin punya motor atau mobil, karena pendapatannya hanya Rp300 ribu (per bulan),"tegas Enny.

Pengurangan subsidi BBM, menurut Enny, bisa lebih tepat sasaran kalau kemudian diarahkan pada pembangunan infrastruktur atau program pengentasan kemiskinan lain.

"Itu makna subsidi yang sejati; kembalikan kepada kelompok yang paling miskin, 30 jutaan lho jumlahnya."

Dewi Safitri

BBC Indonesia, Jakarta

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tugas 2

Choose the letter of the underlined word of group of words that is not correct.
1. Nobody know when the process of glass-making was invented.
A B C D
Jawab: A. Know
Karena nobody singuler maka kata yang tepat adalah knows.

2. The languages of the word presents a vast array of stuctural similarities and
A B C
differences.
D
Jawab: A. Presents
Seharusnya present.

3. The rise of multinationals have resulted in a great deal of legal ambiguity because
A B
multinationals can operate in so many jurisdictions.
C D
Jawab: A. Have
Karena pluler, maka kata yang tepat adalah has

4. All of the east-west interstate highways in the united states has even numbers while
A B
north-south interstate highways are odd-numbered.
C D
Jawab: C. Are
Karena ada subject, maka yang kata yang paling tepat adalah is.

5. When a massive star in the large magellanic cloud exploded in 1987, a wave of
A B
neutrinos were detected on Earth.
C D
Jawab: C.Were
Seharusnya kalo udah ada akhiran “ed” tidak usah memakai were seharusnya are.

6. Every open space in the targeted area that has glass and a few bushes are occupied by
A B C D
the white-crowned sparrow.
Jawab: B. Has
Karena ada kata singuler every open, maka kata yang paling tepat adalah Have



7. Krakatoa is remembered as the volcano that put so much ash into the air that sunsets a
A B
round the world was affected for the two years afterward.
C D
Jawab: C. Was affected
Seharusnya kalo udah ada akhiran “ed” jangan memakai was lagi.

8. The term “yankee” was originally a nickname for people from new England, but now
A
anyaone from the united states are referred to as a yankee.
B C D
Jawab : B. Are
Karena anyone singuler maka kata yang paling tepat adalah is

9. A network of smallarterise, mostly sandwhiced between the skinn and underlying
A B
muscles, supply blood to the face and scalp.
C D
Jawab: C. Suppy
Seharusnya supplying

10. Mesquite is a small tree in the southwest who can withstand the severest drought.
A B C D
Jawab: C. Who
Who itu biasanya kata bantu buat orang, bukan buat benda.
Seharusnya menggunakan which.

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Choose the letter of the underlined word of group of words that is not correct.

1. Nobody know when the process of glass-making was invented.
A B C D
Jawab: A. Know
Karena nobody singuler maka kata yang tepat adalah knows.

2. The languages of the word presents a vast array of stuctural similarities and
A B C
differences.
D
Jawab: A. Presents
Seharusnya present.

3. The rise of multinationals have resulted in a great deal of legal ambiguity because
A B
multinationals can operate in so many jurisdictions.
C D
Jawab: A. Have
Karena pluler, maka kata yang tepat adalah has

4. All of the east-west interstate highways in the united states has even numbers while
A B
north-south interstate highways are odd-numbered.
C D
Jawab: C. Are
Karena ada subject, maka yang kata yang paling tepat adalah is.

5. When a massive star in the large magellanic cloud exploded in 1987, a wave of
A B
neutrinos were detected on Earth.
C D
Jawab: C.Were
Seharusnya kalo udah ada akhiran “ed” tidak usah memakai were seharusnya are.

6. Every open space in the targeted area that has glass and a few bushes are occupied by
A B C D
the white-crowned sparrow.
Jawab: B. Has
Karena ada kata singuler every open, maka kata yang paling tepat adalah Have



7. Krakatoa is remembered as the volcano that put so much ash into the air that sunsets a
A B
round the world was affected for the two years afterward.
C D
Jawab: C. Was affected
Seharusnya kalo udah ada akhiran “ed” jangan memakai was lagi.

8. The term “yankee” was originally a nickname for people from new England, but now
A
anyaone from the united states are referred to as a yankee.
B C D
Jawab : B. Are
Karena anyone singuler maka kata yang paling tepat adalah is

9. A network of smallarterise, mostly sandwhiced between the skinn and underlying
A B
muscles, supply blood to the face and scalp.
C D
Jawab: C. Suppy
Seharusnya supplying

10. Mesquite is a small tree in the southwest who can withstand the severest drought.
A B C D
Jawab: C. Who
Who itu biasanya kata bantu buat orang, bukan buat benda.
Seharusnya menggunakan which.

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WHY FINANCE

One of the primary considerations when going into business is money. Without sufficient funds a company cannot begin operations. The money needed to start continue operating a business is known as capital. A new business needs capital not only for ongoing expenses but also for purchasing necessary assets. These assets-inventories, equipment, buil lings, and property-represent an invesment of capital in the new business.
How this new company obtains and uses money will, in large measure determine its success. The process of managing this acquired capital is known as financial management. In general, finance is securing and utilizing capital to star up, operate, and expand a company.

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AN ACCOUNTING OVERVIEW

Accounting is frequently called the “language of business” because of itsability to communicate financial information about an organization. Various interested parties, such as managers, potential investors, creditors, and the goverment, depend on a company’s accounting system, therefore, muse include accurate collecting, recording, classifying, summarizing, and reporting of information on the financial status of an organization.
In order to achieve a standardizet system, the accounting process follows accounting principles and rule. Regardless of the type of business or the amount of money involved, common procedures for handling and presenting financial informations are used, incoming money ( revenues ) and autgoing money ( expenditures ) are carefully monitored, and transactions are summazired in financial statements, which reflect the major financial activities of an organization.
Two comon financial statements are the balance sheet and the income statemen. The balance sheet shows the financial positation of a company at one point in time, while yhe income statement shows the financial performance of a company over a period of time. Financial statements allow interested parties to compare one organization to another and/or to compare the most recent income statements of two corporations in order to find out which one would be a better invesment.
People who specialize in the field of accounting are known as accountants. In the United States, accountants are usually classified as public, private, or govermental, public accountants work independently an provide accounting services such as auditing and tax computations to companies and induviduals. Public accountants may earn the title of CPA ( Certified Public Accountant ) by fulfilling rigorous requirements, Private accountants work solely for private companies or comporations that hire them to maintain financial records, and govermmental accountant work for govermmentl a agencies or bereaus. Both private and govermmental accountants are paid on a salary basis, whereas public accountants receive fees for their services.
Through effective application of commonly accepted accounting systems, private, public and govermmental accountants provide accurate and timely financial information that is necessary for organizational decision-making.

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tugas b.inggris bisnis 2

Choose the letter of the underlined word of group of words that is not correct.
1. Nobody know when the process of glass-making was invented.
A B C D
Jawab: A. Know
Karena nobody singuler maka kata yang tepat adalah knows.

2. The languages of the word presents a vast array of stuctural similarities and
A B C
differences.
D
Jawab: A. Presents
Seharusnya present.

3. The rise of multinationals have resulted in a great deal of legal ambiguity because
A B
multinationals can operate in so many jurisdictions.
C D
Jawab: A. Have
Karena pluler, maka kata yang tepat adalah has

4. All of the east-west interstate highways in the united states has even numbers while
A B
north-south interstate highways are odd-numbered.
C D
Jawab: C. Are
Karena ada subject, maka yang kata yang paling tepat adalah is.

5. When a massive star in the large magellanic cloud exploded in 1987, a wave of
A B
neutrinos were detected on Earth.
C D
Jawab: C.Were
Seharusnya kalo udah ada akhiran “ed” tidak usah memakai were seharusnya are.

6. Every open space in the targeted area that has glass and a few bushes are occupied by
A B C D
the white-crowned sparrow.
Jawab: B. Has
Karena ada kata singuler every open, maka kata yang paling tepat adalah Have



7. Krakatoa is remembered as the volcano that put so much ash into the air that sunsets a
A B
round the world was affected for the two years afterward.
C D
Jawab: C. Was affected
Seharusnya kalo udah ada akhiran “ed” jangan memakai was lagi.

8. The term “yankee” was originally a nickname for people from new England, but now
A
anyaone from the united states are referred to as a yankee.
B C D
Jawab : B. Are
Karena anyone singuler maka kata yang paling tepat adalah is

9. A network of smallarterise, mostly sandwhiced between the skinn and underlying
A B
muscles, supply blood to the face and scalp.
C D
Jawab: C. Suppy
Seharusnya supplying

10. Mesquite is a small tree in the southwest who can withstand the severest drought.
A B C D
Jawab: C. Who
Who itu biasanya kata bantu buat orang, bukan buat benda.
Seharusnya menggunakan which.

Read more »