MENCIPTAKAN PERSAINGAN YANG SEHAT

Nama : Dwi Astuti
Kelas : 4EB06
NPM : 2020 8396
Kelompok : 4
Sumber : Kompas, 18 September 2011

Menciptakan persaingan yang sehat

Persaingan dalam dunia bisnis perlu untuk meningkatkan efisiensi dan kualitas, tetapi persaingan tersebut tidak mematikan yang lemah, dan sebaliknya, harus terdapat jalinan yang erat antara pelaku bisnis besar dan golongan menengah kebawah, sehingga dengan perkembangannya perusahaan besar mampu memberikan spread effect terhadap perkembangan sekitarnya. Untuk itu dalam menciptakan persaingan perlu ada kekuatan-kekuatan yang seimbang dalam dunia bisnis tersebut.

Pada Wacana “Indonesia Secangkir Kopi” yang menceritakan bagaimana kedai-kedai kopi lokal di Indonesia, sangat sulit mendapatkan kopi yang berkualitas khas Indonesia. Hal ini sangat merugikan kedai kopi lokal yang sifat usahanya masih golongan menengah kebawah. Contoh saja kedai kopi Anomali, kedai kopi lokal yang sukses di tengah maraknya kedai kopi Internasional.

Kedai kopi lokal seperti Kedai Kopi Anomali, bercerita bahwa mereka sempat kesulitan mendapatkan kopi berkualitas premium melalui pedagang (trader) kopi yang bermain dipelataran internasional. Para trader tidak mau melayani pasar domestik Indonesia, karena sikap para trader yang pragmatis kepada kedai kopi lokal yang tidak membeli sebanyak pasar internasional. Tidak semua Kedai kopi di Indonesia mampu melakukan produksi kopi sendiri.

Hal ini sangat disayangkan sekali, padahal trader tersebut melakukan penjualan dan memproduksi kopi dari tanah Indonesia. Kalau terus menerus kejadian ini terjadi dan menimpa kedai kopi lokal di Indonesia, akan menghambat bisnis mereka. Indonesia sendiri akan mengalami kekurangan pendapatan dari ukm seperti ini bahkan pengangguran juga sulit terselesaikannya. Indonesia yang memiliki kebijakan pro pasar ini, seharusnya dapat memberikan kebijakan tersendiri bagi trader-trader yang seperti ini. Trader seperti ini tidak memberikan perkembangan bagi negeri sendiri dan harus diberikan sanksi yang tegas.

Dari dua bisnis tersebut sangat kurang menggambarkan persaingan yang sehat antar trader kopi dan kedai kopi lokal di Indonesia. Diharapkan trader juga memberika peluang bagi para kedai kopi yang baru bertumbuh besar, jangan saling melemahkan antara yang satu dengan yang lain.dan sebaiknya pemerintah memberikan jalan keluar berupa hal-hal yang dapat menguatakan kegiatan ekonomi pasar di Indonesia. Sehingga para pembisnis pemula seperti ini mudah mengembangkan dan akan diikuti oleh bisnis ukm yang lainnya.

Fenoma Pengamen Jalan

Haruskah aku malu
Aku bau dan lusuh
Haruskah aku sedih
Aku lesu dan lapar

Berilah aku belas kasihan
Dengan segala kekejaman jaman
Berilah aku belasan uang
Dengan selaga kekayaan beliau

tidak...oh...ooooooh...tidak

Aku bukan pengemis
Aku bukan peminta
Aku hanya pekerja
Aku hanya pendendang

Siapa saja boleh berkomentar
Siapa saja boleh berceramah
Tentang aku
Tentang saya

Inilah aku mereka bilang aku bau
Inilah saya mereka bilang aku penggangu
Inilah aku mereka bilang aku rusuh
Inilah saya mereka bilang aku pemaksa

bukannnn...oh...bukannn

panggilan aku pengamen jalan
panggilan saya pengamen trotoar
salah saya seperti ini
salah aku seperti ini

saya hanya ingin bekerja dengan hati
saya hanya ingin bekerja dengan jiwa
bukan seperti mereka bertopeng
bukan seperti mereka dipaksa

itu itu bukan saya
yang seperti ini bukan
itu itu bukan aku
yang seperti ini tidak

aku hanya bisa menyusuri jalan
aku hanya bernyanyi sesuai kebenaran
aku bukan pengemis
aku bukan peminta

tolongggg ohhhh tolongggg

Mereka bernyanyi dari hati..mendendangkan lagu walau nada terkadang tak tentu...begitu setiap waktu untuk mencari angkutan umum dipinggir trotoar. Melihat angkutan mana yang ramai tapi baik hati. Membagi bukan hanya sekedar materi. Senyum penumpang senang dikala kami bernyanyi. Kami mungkin dianggap lebih kecil dari seisi angkutan itu. Tapi kami punya nyali lebih menantang dari seisi jalan. Walaupun hidup terkadang tidak bisa kami tantang dengan mudah. Karena kami tahu Tuhan Maha Besar selalu melindungi kami dengan fenomena dijalan.

TUGAS KLIPING ETIKA PROFESI AKUNTANSI

WOHOALLLAAA yippii hore

Selamat hari senin semuanya..

Aku mau berbagi cerita buat teman-teman aku semuanya. Baik teman-teman kuliah dan teman-teman lainnya. Semester enam adalah semester yang meneganggkan bagi semua teman-teman kuliah aku di Universitas Gunadarma. Kita semua harus melakuklan Penulisan Ilmiah atau PI. Hal ini adalah tuntutan pendidikan dikampus ku UG.

Ketika semester dan mata kuliah itu datang di krs dan hari-hari kami, semua terasa berubah bagi kami. Semua nya merasa takut tidak dapat menyelesaikan dengan baik. Saya dan teman-teman selalu berdoa untuk dosen pembimbing masing-masing. Mereka meduga-duga siapakah yang dipilih Allah SWT yang akan membimbing mereka dan aku juga. Aku sangat senang sekali karena dosen pembimbing aku baik sekali. Beliau bernama Ibu Reni Diah Kusumawati, SE, MMSI. Beliau mempunyai banyak waktu dalam memberikan bimbingan kepada kami.

Judul Penulisan aku adalah Analisis Fundamental Sebagai Dasar Keputusan Investasi Saham. Aku juga tidak tahu kenapa aku mengambil judul ini. Tapi Alhamdulillah aku lulus ketika aku sidang kemarin tgl 12 juli. Tulisan ini aku ingin persembahan rasa terima kasih kepada kedua orang tuaku, kakak-kakakku, pacarku, dan tidak lupa juga dosen pembimbingku, dan teman-temanku.. Dan buat teman-teman aku yakin kamu bisa pasti bisa dan harus bisa...

The Difference Between TOEFL and TOIEC

Nama : Dwi Astuti
NPM : 20208396
Kelas : 3EB06
The Difference Between TOEFL and TOIEC
So far, we have very often heard the word TOEFL. And we know this test only make us prove proficient in the English language. It turned out so far its still less to prove but with the test TOEFL TOEIC named. I want review about the differences in the TOEFL and TOEIC.
1. Test Of English as Foreign Language (TOEFL)
TOEFL stands for Test of Home as a Foreign Language. This is a test of English as a foreign language. These tests test the ability of a person to the extent to which mastery of English that includes the ability: Listening Comprehension (Comprehension in listening), Structure and Written Exxpression (Structure and expression in writing relating to the Home Grammar or Grammar English (Reading Comprehension (Reading Comprehension), and Writing (Writing).
Almost one million students from 180 countries register to take the TOEFL every year at 1,275 test centers in the United States and in their home countries. Some of them do not pass the TOEFL because they do not understand enough English. Others do not pas because they do not understand the examination. The following questions commonly asked by students as they prepare for the TOEFL. To help you, they have been answered here.
Toefl test started with a project that digunakana Ferguson to measure the language ability of government employees and students, and since the 1960's, the TOEFL test has been administered by the Educational Testing Service (ETS), an organization of international testing standards.
Toefl test consists of tests in reading, writing, listening and speaking. Formerly only test toefl paper-based test and computer test, but since 2005 has been a lot of internet-based test to replace the two previous tests.
When applied to the overall TOEFL test approximately 150 minutes, for the Paper and Pencil Based TOEFL, and about 240 minutes for the Computer Based TOEFL. Time for Computer-Based TOEFL is relatively long because it includes tutorials procedure.
The TOEFL is a registered trademark of Educational Testing Service (ETS) and given worldwide. This test was first given in 1964 and has since been taken by more than 23 million students. The test was originally developed at the Center for Applied Linguistics led by linguists, Dr. Charles A. Ferguson.
TOEFL Committee of Examiners consists of 12 specialists in linguistics, language testing, teaching or research. Its main responsibility is to advise on the contents of the TOEFL test. This committee helps to ensure a valid test is a measure of English proficiency to reflect current trends and methodologies.

Background Based in Washington, DC, Center for Applied Linguistics (CAL) is a nonprofit organization committed to researching the relationship between language and culture Founded in 1959, the first director was Charles A. Ferguson (1921-1998, which has been given a similar program in the Middle East and taught as a professor at Harvard University. Ferguson guided the center to develop practical solutions to apply language and literacy concerns of international and national government. Originally Ferguson One of the initial project is to develop test which will measure the command language that ESL (English-as-a-Second-Language) students and government employees have. Ferguson and fellow researchers developed applied linguistics TOEFL test during the first five years of CAL. In 1964, the first official TOEFL test taken at pusat.Pembangunan Since the late 1960s, the TOEFL test has been administered by the Educational Testing Service (ETS), an organization of international testing standards. According to ETS, between 1964 and 2008, 24 million people, mostly international students, have taken the test. Introduced in 2005, Internet-based test has replaced the computer-based format and paper-based, with computer-based results was ruled no longer valid in 2006.

Since 1998, the TOEFL test is conducted online using a computer (Computer-based Testing / CBT), and since 2005 called the iBT (Internet-based Test). In places that have not been able to carry out CBT or iBT (because there are no computer facilities and internet networks), the TOEFL test is still conducted manually using paper and pencil (paper-based test or PBT). More information about CBT tests and paper-based TOEFL relating to registration, venue, cost, and test preparation materials can be viewed on the official website of the TOEFL, http://www.toefl.org (CBT version of the TOEFL exam results have value ranges from 0 to 300, while the value for the iBT is from 0 to 120) [1].

Lately organizers also held a kind of TOEFL test TWE (Test of Written Home), which results in value is separate from the TOEFL test scores. This test takes 30 minutes, and participants will be asked to write a short essay that describes the ability of participants to express and translate an idea or ideas, and supporting the idea with the examples found in daily life using the English language standard.

Another type of test is TSEP TOEFL (Test of Spoken Home Program) which is similar to the individual interviews on the IELTS test. They are usually used when we want to register as a teaching assistant or lab assistant (as one way to offset the cost of tuition) in universias in the U.S. (or other countries.) Form tests conducted orally and lasts for approximately 20 minutes. Implementation time and the deadline for registration together with other TOEFL tests, and costs approximately U.S. $ 100.

a. The ability of any tested in TOEFL test?
There are three parts of the TOEFL test to be done by test participants. The first part is the questions that measure the ability of Listening Comprehension in the number of 50 questions, Structure & Written Expression, 40 questions, and Reading Comprehension, 50 questions. The entire matter was made in the form of multiple choice (except for the Computer Based TOEFL test is a matter of the essay writing ability of participants in English and other variations to match the form of questions such as, to highlight certain words in connection with the main idea of a reading, etc..). The entire test takes place in time approximately 150 minutes, for the Paper and Pencil Based TOEFL, and approximately 240 minutes for the Computer Based TOEFL. A relatively long time for the Computer Based TOEFL tutorials are included procedures.
b. How many kinds of TOEFL test?
There are two types of TOEFL tests, namely 1) Paper and Pencil-Based TOEFL, and 2) Computer-Based TOEFL. Type the first TOEFL test is the TOEFL test that we know so far, where both questions and answers done by using paper and pencil. While the second type of TOEFL test is a relatively new test model because it was first introduced in 1998. As stated in its name, this test uses a computer in the delivery of and participant test because these tests also will answer via the computer.

c. In addition to the above two types of tests, whether there are other types of TOEFL test?

For the purposes of pre-selection or internal use of an institution, then the ETS as a developer and provider agency also conducts TOEFL TOEFL ITP (ITP = Institutional Testing Programme). The number of questions and level of difficulty did not differ with ITP TOEFL Paper and Pencil-Based TOEFL and the Computer Based TOEFL, because the questions used in the TOEFL ITP TOEFL test is a matter that has been used before. Differences that need to be known by those who plan to follow the TOEFL test is that the score obtained from the TOEFL ITP in its use is limited. Universities and colleges in America, for example, will only accept scores from the TOEFL Paper and Pencil-Based or Computer Based TOEFL. Another difference is in terms of test cost. Currently, the cost of Paper and Pencil-Based TOEFL and the Computer Based TOEFL is U.S. $ 110, while the TOEFL ITP is relatively cheaper cost of U.S. $ 25. There should also note that the Paper and Pencil-Based TOEFL and the Computer Based TOEFL Test Center is only held in particular with the schedule of tests that have been determined in advance, while the TOEFL ITP implementation is more flexible schedule and in Indonesia is conducted by the IIEF (The Indonesian International Education Foundation) with coordinate with the central language in public universities.

In addition to TOEFL ITP, there is also a TOEFL Prediction / Equivalent Test that is usually used to estimate the TOEFL score before the relevant person take another TOEFL test (TOEFL Paper and Pencil-Based, Computer Based TOEFL, TOEFL ITP). Type Prediction TOEFL test is generally conducted by the institute / center language or places that hold training courses TOEFL.
d. Is there a difference in the scoring system based TOEFL Paper and Pencil, Computer Based TOEFL, ITP TOEFL and TOEFL Prediction Test?

True, rating or scoring system used for the Paper and Pencil-Based TOEFL, TOEFL ITP, TOEFL Prediction Test and the Computer Based TOEFL is different. This is done of course with the intention to avoid misunderstandings in the interpretation of test scores reported by participants. The range of scores used by the Paper and Pencil-Based TOEFL, TOEFL ITP, and TOEFL Prediction Test is 310 (lowest score) up to 677 (highest score), whereas for the Computer Based TOEFL, the lowest value is 0 and the highest value of 300 (TOEFL Score User Guide , 2000-2001). About the overall level of difficulty for this type of course the same test, so it can be said those who obtain a score of 677 on the TOEFL Paper and Pencil Based expected to obtain a score of 300 on Computer Based TOEFL, and vice versa if a participant obtained a score of 213 tests in the TOEFL test that uses computer (Computer Based TOEFL), the corresponding score on the Paper and Pencil-Based TOEFL is 550.

e. How is the relationship of scores obtained by the level of one's mastery of English?

In general, we recognize three levels of mastery of foreign languages, namely Basic Level (Elementary), Intermediate Level (Intermediate) and Advanced (Advanced). TOEFL score, experts typically classify the language of this score into the following four levels (Carson, et al., 1990):

• Elementary Level (Elementary): 310 s.d. 420
• Lower Secondary Level (Low Intermediate): 420 sd 480
• Secondary Level (High Intermediate): 480 sd 520
• Advanced (Advanced): 525 677 s.d
From the classification score above, may arise if the TOEFL test questions given to American students, for example, whether they will have difficulty working on the TOEFL questions? Studies conducted by Johnson (1977) mentions that the average scores obtained by 173 first and second year students at the University of Tennessee, United States, is 628. That is, for English speakers themselves, the questions TOEFL can be done easily, as evidenced from which they obtained a score at the level of Proficient or Advanced.
By knowing the classification level of mastery of English, as seen above, we can certainly understand why it seems reasonable that universities in countries that use English as its official language, requires a certain TOEFL score for the candidate of their international students. To be accepted in S1, they commonly set score is approximately 475 sd 550, whereas for S2 and S3 program entry requirements TOEFLnya scores be higher, around 550 sd 600.
Questions are often raised in discussion forums English teachers in Indonesia is what should be the mastery of English a student in Indonesia so they can add to scientific knowledge through reading, written in English? Mastery at the level of Primary (Elementary) would not contribute significantly to the students in Indonesia in terms of efforts to increase knowledge through textbooks / written knowledge in English. Required minimum mastery level of Senior Secondary (High Intermediate) so the students can absorb the course material is written in English with relative ease.

Several universities in Indonesia has set a certain TOEFL score for its students (Huda, 1999). In connection with efforts to improve the quality of college graduates, a regulation requiring college students have a mastery of the TOEFL to a certain extent is expected to have a positive impact and we should support. A good mastery of English are expected to increase the ability to think and work on a global level, the working conditions in the future we need to prepare from now.

f. When and where someone could take the TOEFL test?

Paper and Pencil-Based TOEFL and the Computer Based TOEFL can be taken only at a certain time that has been scheduled long before the test was held. Place or testing center where both tests are held also been determined by the ETS as a licensee TOEFL test. Both kinds of TOEFL tests are held on a specific testing center tsb. also called the International TOEFL. This is intended to distinguish between them with ITP TOEFL and TOEFL Equivalent / Prediction.
As for the ITP TOEFL, test participants should contact the institution that has been designated by the IIEF Jakarta as a place of execution. For the implementation of the ITP TOEFL is required of participants at least 10 people. Unmul Language Institute since 2001 is one institution that has the right conduct TOEFL ITP.
Type of TOEFL test Prediction / Equivalent is the most flexible type of test implementation. In the Hall of Languages Unmul, this test also a test of the most widely followed by those who want to measure mastery of English for various purposes. Every time the test participant can take the test by contacting Hall of Languages Unmul at least one day before the day of operation.
Traveling to East Java
Example:
Mother Tell me about your trip to East Java.
Girl It was interesting. First, we flew by Garuda Airlines to Surabaya city. There we spent one night traveling around the Singapore of Surabaya. It was late when we ate Chinese food and saw Contemporary Dance in Double Happiness Restaurant near the city center. The next day, we continued our trip to Malang city where we visited the Alun-alun Park, and the Bird Market and all of the tourist attractions in the city, then the next morning we went to Mount Bromo to see the Kesodo ritual. Before leaving for Jakarta, we went Bakso bakar restaurant in Candi Trowulan street of Malang city.
Mother Did you enjoy the vacation?
Girl Yes, I did. Although the weather was very hot in Surabaya, the food there was delicious and the people were very friendly.


2. Test Of English for International Communication (TOEIC)
TOEIC is the acronym for Test of Home for International Communication. TOEIC test is an English proficiency test for people who native language is not English. TOEIC test scores indicate how well people can communicate in English with others in the global work environment. The test requires no specialized knowledge or vocabulary, these tests only measure the kind of English used in everyday activities.

What is the TOEIC® test?
“TOEIC®” stands for the Test of English for International Communication. The TOEIC® test is an English language proficiency test for people whose native language is not English. TOEIC® test scores indicate how well people can communicate in English with others in global workplace. The test does not require specialized knowledge or vocabulary; it measures only the kind of English used in everyday activities.
The TOEIC® test is the world’s leading test of English language proficiency in a workplace context. More than 4,000 corporation worldwide use the TOEIC® test, and more than 2 million people register to take the test every year.

What is the format of the TOEIC® test?
TOEIC® test is a two-hour, paper and pencil, multiple-choice test that consists of 200 questions divided into two separately timed sections:

• Section I: Listening Comprehension
This section consists of 100 questions and is divided into four parts. Candidates listen to a recording of a variety of statements, questions, short conversations, short talks, then answer questions based on the listening seqments. The entire Listening Comprehension Section takes approximately 45 minutes.
Part 1: Photographs 20 items (4-choice)
Part 2: Question and Response 30 items (3-choice)
Part 3: Short Conversation 30 items (4-choice)
Part 4: Short Talks 20 items (4-choice)


• Section II: Reading
The Reading Section consists of 100 questions presented in written format in the test booklet. Candidates read a variety of materials and respond at their own pace to questions based on the materials. The entire Reading Section takes 75 minutes.
Part 5: Incomplete Sentences 40 items (4-choice)
Part 6: Error Recognition 20 items (4-choice)
Part 7: Reading Comprehension 40 items (4-choice)

Candidates respond to the test questions by marking one of the letters (A), (B), (C), or (D) with a pencil on a separate answer sheet. Although the actual testing time is approximately two hours, additional time is needed to allow candidates to complete the biographical questions on the answer sheet and to respond to a brief questionnaire about their educational and work history.

What is the content of the TOEIC® test?
The TOEIC® test was designed to meet the needs of the working world. The test questions are developed from samples of spoken and written language collected from various countries around the world where English is used in the workplace. Test questions include many different settings and situations, such as:
• General business – contracts, negotiations, marketing, sales, business planning, conferences
• Manufacturing – plant management, assembly lines, quality control
• Finance and budgeting – banking, investments, taxes, accounting, billing
• Corporate development – research, product development
• Offices – board meetings, committees, letters, memoranda, telephone, fax and e-mail messages, office equipment and furniture, office procedures
• Personnel –recruiting, hiring, retiring, salaries, promotions, job applications, advertisements
• Purchasing – shopping, ordering supplies, shipping, invoices
• Technical areas – electronics, technology, computers, laboratories and related equipment, technical specifications
• Housing/ corporate property – construction, specifications, buying and renting, electric and gas services.
• Travel – trains, airplanes, taxis, buses, ships, ferries, tickets, schedules, station and airport announcements, car rentals, hotels, reservations, delays and cancellations
• Dining out – business and informal lunches, banquets, receptions, restaurant reservations
• Entertainment – cinema, theater, music, art, media
• Health – medical insurance, visiting doctors, dentists, clinics, hospitals
While the language from these settings provides the context of the test questions, candidates are not required to know specialized business and technical vocabulary. TOEIC® test is suitable for use in all environments where English is used by native speakers of other languages.
Who takes the TOEIC® test?
TOEIC® test takers include:
• People who use English in everyday work settings, such as business, hotels, hospitals, restaurants, airline industries, international meetings, conventions, and sports events.
• Managerial, sales, and technical employees in international business, commerce, and industry where English language skills are necessary
• People whose professional training will be conducted in English
• People who want to have an internationally recognized measure of English proficiency for their resume or curriculum vitae

Who uses the TOEIC® test and how is it used?
Organizations The TOEIC® test has become a recognized standard for many organizations around the world that need to evaluate the English proficiency of prospective or existing employees. Appropriate uses of the TOEIC® test in organizations may include:
• Recruiting, promoting, and placing employees – organizations may use the TOEIC® test to establish score standards, or benchmarks, based on the levels of English necessary to carry out particular responsibilities. These benchmarks are then used in making personnel decisions.
• Technical training – TOEIC® test scores can be used to determine whether an individual has sufficient English proficiency to participate in and benefit from training that is conducted in English.
• Overseas assignments – TOEIC® test scores can indicate whether an employee will be able to work and interact successfully if posted in an English – speaking country.
• Language training – TOEIC® test scores can be used to identify employees who require further English language training, to set learning goals for them, and to check their progress.




The Difference Between TOEFL and TOIEC

There are some differences, between TOEIC and TOEFL. In terms of purpose, TOEFL is used for academic purposes. While the TOEIC is used to find employment, business, and communications. So, the TOEIC as a life skill, more to the application, because every day in practice.

Then, in a comparison of the results of the assessment was different. For TOEFL, rather the value to individuals and institutions only. Meanwhile, TOEIC, in addition to individual scores are also useful in certification, benchmarking reports and analysis. Another difference seen in this type of test. Because, in TOIEC tested only listening and reading alone. Unlike the TOEFL test includes speaking and writing.
• But, Which One?

However, if viewed from the side of the needs and ages, will be able to choose which ones should be used. For example, students need a TOEFL more than TOIEC. This is because the subjects they still contained writing. However, beyond that, it should also exist in TOIEC exercises for writing. Because, however, this capability is also needed in the workplace.

In addition, because TOIEC using international standards, may be rational if the price of expensive test. Reportedly, all tests require funding of about 400 thousand per person. This price can be quite high for the general public, especially for students. Not everyone is able to fulfill it. Unlike the TOEFL is 'decent' affordable, enough with the 30 thousand only, the test can be performed. This becomes another consideration to weigh up the two types of this test. So, adjust the contents of money.
Refrensi :
1. http://www.its.ac.id/berita.php?nomer=2717
2. http://englishland.or.id/index.htm
3. http://ardian-dc.blogspot.com/2011/03/sejarah-toefl.html
4. http://kursusinggris.wordpress.com

Investasi Jangka Panjang dan Aktiva lain-lain

A. Investasi jangka Panjang
Investasi Jangka Panjang adalah penanaman sebagian kekayaan suatu perusahaan atau perorangan pada perusahaan lain dengan maksud untuk mendapatkan pendapatan tetap dan atau menguasai dan mengendalikan perusahaan tersebut.
Investasi Jangka Panjang dapat berupa :
1. Penyertaan dalam bentuk saham, obligasi, dan surat berharga lainnya
2. Investasi dalam dana untuk hutang jangka panjang
3. Investasi aktiva lain-lain
B. Investasi Jangka Panjang dalam Saham
Investasi dalam bentuk saham merupakan pembelian atau penyertaan dana dengan tujuan mendapatkan keuntungan. Sesuai dengan maksudnya, investasi dalam saham dapat untuk tujuan jangka pendek (investasi lancar) atau tujuan jangka panjang.
Keuntungan dalam bentuk saham :
1. Dividen
2. Capital Gain
Dan keuntungan lainnya bisa berupa control management yaitu hak menentukan kebijakan atas perusahaan yang dibeli. Control Management diperoleh ketika kepemilikan saham sampai jumlah mayoritas. Perusahaan yang melakukan investasi saham adalah Perusahaan Induk, dan Perusahaan yang mengeluarkan saham adalah Perusahaan Anak. Perusahaan Induk dan Perusahaan Anak hubungannya disebut Perusahaan Afiliasi.
PSAK Nomor 13 Buku SAK 1994 surat berharga (termasuk saham) harus dinyatakan sebesar harga beli ditambah dengan biaya yang lain (termasuk pajak, misalnya PPN yang dibayarkan atas jasa pialang yang tidak dapat dikreditkan).
Harga Perolehan investasi Jangka Panjang :
H. beli saham + Biaya-biaya (komisi pialang/broker,pajak)
Apabila terjadi pengurangan nilai yang cukup material dan sifatnya permanen maka selisihnya dapat diperhitungkan sebagai kerugian dan rekening cadangan penurunan nilai investasi. Sesuai ketentuan perpajakan, PPN itu tidak seharusnya di aktivir sebagai pembentuk harga perolehan saham. Demikian juga kalau tidak dapat dikreditkan, namun PPN itu oleh pengusahan dianggap sebagai Revenue Expenditure (sesuai dengan PP No. 47 tahun 1994).
PSAK Nomor 15 dalam buku SAK 1994 mengatur perlakuan akuntansi untuk invetor yang melakukan investasi dalam perusahaan asosiasi yang mempunyai pengaruh signifikan dalam keputusan yang menyangkut kebijakan finansial dan Operasi perusahaan. Dan perusahaan asosiasi dapat dibukukan dengan menganut metode yaitu :
1. harga perolehan (cost)
2. ekuitas (equity).
Untuk tujuan perpajakan, berdasarkan Pasal 10 ayat 5 UU PPh menyatakan Investasi saham tanpa memperhatikan presentasi kepemilikan dibukukan berdasarkan harga perolehan. Berbeda dengan dividen yang tidak dikenai pajak pada saat pembagian, keuntungan pengalihan saham (selisih harga jual di atas harga beli) dikenakan pajak (pasal 4 ayat 1 bagian d UU PPh.
Penjualan Saham di Pasar Modal :
Penghasilan dari penjualan dikenakan PPh 0,1% untuk bukan saham pendiri atau 5,1% untuk saham pendiri dan bersifat final (0,5% berdasarkan peraturan pemerintah No. 14 tahun 1997).
Tidak memperkenankan pengurangan biaya penjualan terhadap penghasilan bruto kena pajak.
Penjualan saham di luar Pasar Modal :
Penghasilan dari penjualan dikenakan tarif umum (progresif dengan tarif marginal 15% & 30%).
Membolehkan pengurangan biaya penjualan terhadap penghasilan bruto kena pajak, kecuali kalau pengahsilan netonya negatif (rugi) tidak dikenakan pajak.


Dividen saham yang diterima oleh investor badan tidak dikenakan PPh (bukan obyek pajak). Keuntungan dari penjualan saham (selisih antara harga jual dan harga rata-rata) dikenakan pajak pada tahun berjalan.
Contoh kasus :
Saudara Winarno mendirikan PT. Andi pada tahun 1994 dengan modal saham sebanyak 1000 lembar @Rp. 10.000, disetor Rp. 5.000.000 dan modal dalam portepel Rp. 5.000.000. Dalam tahun 1995 dalam modal portepel diambil saudara Listijani dengan harga Rp. 10.000.000 (agio Rp. 5.000.000). Pada 1996 agio itu dikonversi menjadi saham @ Rp. 10.000 dan dibagi kepada Winarno danListijani dengan porsi yang sama. Pada akhir tahun itu juga semua saham agio milik Winarno dan Listijani dijual kepada Sudarmanto dengan harga Rp. 12.500.
Pembukuan komersial saudara Winarno & Listijani dengan mengalokasikan Harga Perolehan saham :
 Saudara Winarno à 5.000.000 : (500.000+250.000) = Rp. 6.667
 Saudara Listijani à 10.000.000 : (500.000+250.000) = Rp. 13.333

Saudara Winarno Saudara Listijani
Kas Rp. 3.125.000,00
Investasi Saham Rp. 1.666.750,00
Laba Penjualan Saham Rp. 1.458.250,00 Kas Rp.3.125.000,00
Rugi Penjualan saham Rp. 208.250,00
Investasi Saham Rp. 3.333.250,00

C. Investasi Jangka panjang dalam Obligasi
Obligasi merupakan surat peminjaman uang yang akan dilunasi setelah jangka waktu tertentu. Obligasi menghasilkan bunga dengan jumlah tetap kepada investor. Penjelasan Pasal 4 ayat 1 bagian (g) UU PPh merekarakterisasi bagian keuntungan itu sebagai deviden.
1. Kalau diterima oleh pemegang obligasi yang berbentuk badan tidak dikenakan pajak.
2. Sedangkan bagi pembayar bunga bukan merupakan biaya pengurang penghasilan.
Dalam praktek akuntansi komersial, adanya agio & disagio (diskonto) obligasi itu, investor mendapatkan pengahsilan bunga efektif yang berbeda dengan tingkat bunga nominal (tersurat di atas warkat obligasi).
Perhitungan bunga efektif menghendaki adanya amortisasi agio & disagio sebagai koreksi terhadap nilai buku obligasi.
Contoh :
Tanggal 1 Juni 1990 Saudara Andi membeli 10 lembar obligasi PT. Iwan dengan nilai nominal Rp. 10.000.000 dan kurs 110%. Bunga Obligasi 12% per tahun dibayar tiap 1 April & 1 Oktober. Komisi penjualan Rp. 8.000.000. Obligasi akan dilunasi pada 31 Desember 1994 (4,5 tahun lagi)

1 Juli 1990
Investasi obligasi 118.000
Penghasilan bunga 3.000
Kas 121.000
b. 1 Oktober1990
Kas 6.000
Penghasilan bunga 6.000
( untuk mencatat penerimaan bunga periode 1 Mei s/d 30 September)
c. 31 Desember 1990
(1) Piutang bunga 3.000
Penghasilan bunga 3.000
(untuk mencatat bunga berjalan tiga bulan : Oktober – Desember)
(2) Penghasilan bunga 2.000
Investasi obligasi 2.000
(untuk mencatat amortisasi agio dan biaya pialang setengah tahun :
½ / 41/2 X 18.000)
(3) Penghasilan bunga 4.000
Rugi-laba 4.000
[untuk memindahkan penghasilan bunga ke rugi laba (-3.000 + 6.000 + 3.000 – 2.000)]

C. Investasi pada Surat Berharga yang lain
Misalnya :
Investasi pada warkat komersial (promissory notes).
Diskonto merupakan penghasilan dari pemegang warkat komersial yang akan direalisasi pada saat pelunasan warkat tersebut.
D. Investasi dalam Dana
Karena suatu keharusan atau sesuai dengan kontrak atau sukarela setiap tahun dapat menyisihkan suatu dana dalam jumlah tertentu untuk tujuan : pelunasan utang obligasi, saham preferen atau pembelian aktiva.







E. Investasi dalam Aktiva Lain-lain
Misalnya :
Investasi pada tanah atau bangunan.Penghasilan dari investasi tersebut ataupun keuntungan dari penjualan investasi tersebut merupakan penghasilan kena pajak.

Soal Listening

Nama : Dwi Astuti
Kelas : 3EB06
NPM :20208396

1. (Man) : “Look at the low prices on these used television sets, something is fishy. Do you think so?”
(Woman) : “well, there have been a lot of robberies recently some of the stolen goods may hay landed up here”.
(3rd Voice) : “How do the people feed about the television set?”
a. They thinks they are over priced.
b. They think they have been stolen.
c. They think they are in pour working condition.
d. They think they should buy one.
Answer : A
2. (Man) : “ Isn’t that a replica of one if colombus’ship?”
(Woman) : “yes, i believe so, and over these you can see some very valuable paintings, but those areas are roped off to public. We can’t ever even take photograph?”
(3rd Voice) : where did this convesation probably occur?”
a. In a museum
b. In a park
c. In a library
d. In an art store
Answer : D
3. (woman) : “ you’re going to chicago tomorrow, aren’t you?”
(man) : “ yes. I thought i’d fly, but then decided that taking a bus would be cheaper than driving or flying.”
(3rd voice) : How will the man get to chicago?”
a. By plan
b. By bus
c. By car
d. By train
Answer : B
4. (woman) : “every time isee yoou. Bob, you are wearing a different tie.”
(man) : “that’s because i have one for every day of the week.”
(3rd voice) : “How many ties does the man have?”
a. 2
b. 5
c. 7
d. 9
Answer : B
5. (woman) : “how much is the box of candy
(man) : “let’s see, the two-pound box is five dollars you’re holding a three pound box. So it’s two dollars more.”
(3rd voice) : “How much will be box of candy cost the woman?”
a. Two dollars
b. Five dollars
c. Three dollars
d. Seven dollars
Answer : D
6. (man) : “ i haven’t read the newspaper yet. When you’re finished may i see it?”
(woman) : “ i’ll give it in you right now. I have to check on dinner anyway?”
(3rd voice) : “what is the woman doing besides reading the newspaper?”
a. Cookinh
b. Eating dinner
c. Writing a check
d. Getting dressed
Answer : A
7. (man) : “ i hear you made the highest grade in the class on the exam. I made only ten point less than you, but my grade was a C”.
(woman) : “ All i know is that made 95 and professor Jones gave me an A”.
(3rd Voice) : “ what did the boy make on the exam?”
a. 95
b. 75
c. 85
d. 65
Answer : C
8. (man) : “ i’d like to buy a ten dollar ticket to Friday’s concert”.
(woman) : “that’ll put on the floor. The ticket in the lower balcony are five dollars with the uppers balcony seats are two fifty.”
(3rd Voice) : “ what is the man’s ticket for?”
a. A play
b. A movie
c. A lecture
d. A concert
Answer : D
9. (man) : “ Have you finished your tern paper? I handed mine in last Friday.”
(woman) : “ i finished typing mine at three o’clock this morning. I have to submit it by noon today.”
(3rd voice) : “when must the girl turn in her term paper?”
a. By one o’clock
b. By two o’clock
c. By three o’clock
d. By twelve o’clock
Answer :D
10. (man) : “ i think i’ll order the chocolate cake. I know it’s rich, but i didn’t eat lunch earlier today.”
(woman) : “ No desert for me. I can hardly get into my clothes it is.”
(3rd Voice) : “ why won’t the woman order dessert?”
a. She is full
b. She doesn’t won’t to gain weight
c. She thinks the dessert will be too rich for her
d. She is afraid of dropping the dessert on her clothes
Answer :B

NOTES :
* Soal semua terdapat pada buku Cara Mudah Menguasai TOEFL
* jawaban dibuat oleh penulis blog sendiri (maaf kalau ada kesalahan dalam pengisian jawaban karena masih dalam proses bealajar).


Refrensi Buku : Cara Mudah Menguasai TOEFL, Drs. vincent Darna, M.Pd.2006

soal-soal toefl

Once upon a time, on the north coast of Sumatra lived a poor woman and his son. The boy was called Malin Kundang. They didn’t earn much as fishing was their only source of income. Malin Kundang grew up as a skillful young boy. He always helps his mother to earn some money. However, as they were only fisherman’s helper, they still lived in poverty. “Mother, what if I sail overseas?” asked Malin Kundang one day to his mother. Her mother didn’t agree but Malin Kundang had made up his mind. “Mother, if I stay here, I’ll always be a poor man. I want to be a successful person,” urged Malin kundang. His mother wiped her tears, “If you really want to go, I can’t stop you. I could only pray to God for you to gain success in life,” said his mother wisely. “But, promise me, you’ll come home.”
In the next morning, Malin Kundang was ready to go. Three days ago, he met one of the successful ship’s crew. Malin was offered to join him. “Take a good care of yourself, son,” said Malin Kundang’s mother as she gave him some food supplies. “Yes, Mother,” Malin Kundang said. “You too have to take a good care of yourself. I’ll keep in touch with you,” he continued before kissing his mother’s hand. Before Malin stepped onto the ship, Malin’s mother hugged him tight as if she didn’t want to let him go.
It had been three months since Malin Kundang left his mother. As his mother had predicted before, he hadn’t contacted her yet. Every morning, she stood on the pier. She wished to see the ship that brought Malin kundang home. Every day and night, she prayed to the God for her son’s safety. There was so much prayer that had been said due to her deep love for Malin Kundang. Even though it’s been a year she had not heard any news from Malin Kundang, she kept waiting and praying for him.
After several years waiting without any news, Malin Kundang’s mother was suddenly surprised by the arrival of a big ship in the pier where she usually stood to wait for her son. When the ship finally pulled over, Malin Kundang’s mother saw a man who looked wealthy stepping down a ladder along with a beautiful woman. She could not be wrong. Her blurry eyes still easily recognized him. The man was Malin Kundang, her son.
Malin Kundang’s mother quickly went to see her beloved son. “Malin, you’re back, son!” said Malin Kundang’s mother and without hesitation, she came running to hug Malin Kundang, “I miss you so much.” But, Malin Kundang didn’t show any respond. He was ashamed to admit his own mother in front of his beautiful wife. “You’re not my Mother. I don’t know you. My mother would never wear such ragged and ugly clothes,” said Malin Kundang as he release his mother embrace.
Malin Kundang’s mother take a step back, “Malin…You don’t recognize me? I’m your mother!” she said sadly. Malin Kundang’s face was as cold as ice. “Guard, take this old women out of here,” Malin Kundang ordered his bodyguard. “Give her some money so she won’t disturb me again!” Malin Kundang’s mother cried as she was dragged by the bodyguard, ”Malin... my son. Why do you treat your own mother like this?”
Malin Kundang ignored his mother and ordered the ship crews to set sail. Malin Kundang’s mother sat alone in the pier. Her heart was so hurt, she cried and cried. “Dear God, if he isn’t my son, please let him have a save journey. But if he is, I cursed him to become a stone,” she prayed to the God.
In the quiet sea, suddenly the wind blew so hard and a thunderstorm came. Malin Kundang’s huge ship was wrecked. He was thrown by the wave out of his ship, and fell on a small island. Suddenly, his whole body turned into stone. He was punished for not admitting his own mother.***


reading
( no. 1 - 2 )
1. Malin kundang is a rebellious child to his mother.
(Present tense)
a. Sinful
b. Kindly
c. Insane
d. Liar
answer : a. sinful
2. Malin Kundang requested permission from his mother. (past tense)
because he will to be voyage with ship
( future tense )
a. sail
b. blow
c. driven
d. rush
answer : a. sail

3. riska : " every time, i saw you at school you always wear diffrent shoes". (past tens )
gama : " i always diffrent shoes every day of the week ". (present tense)
how many ties does gama have ? (
a. 6
b. 5
c. 4
d. 7
answer : b. 5

4. have you been waiting for me since the early months of 2011 year (present perfect continuous tense)
a. february
b. january
c. march
d. april
answer : b

5. Had she been wathcing the sinetron program when i finished my dinner? (past perfect continuous tense). what tools are used to watching ?
a. watching radio
b. watching tv
c. watching opera
d. watching cinema
answer : b

6. Mr. Azis is a teacher (present tense). he loved to eat bread in the morning (past tense). and this morning he is late to come at the school (present tense). Has he eaten his bread (present prefect tense )?
a. he has not eaten his bread
b. he has eaten his bread
c. he has eaten his sandwich
d. he hasn't eaten his sandwich
answer : a

7. Will you be at home this afternoon? (present future tense)
a. i was staying at home this afternoon (past continous tense)
b. i have been at home this afternoon (present perfect tense)
c. i had been at home this afternoon (past perfect tense)
d. i will be at home this afternoon (present perfect tense)
answer : d

8. Shall we go to solo tomorrow? (present future tense)
a. we were going to solo tomorrow (past continous tense)
b. we have gone to solo tomorrow (present perfect tense)
c. we have been going to solo tomorrow (present perfect continous tense)
d. we shall go to solo tomorrow (present future tense)
answer : d

9. Had he studied english for a year when i began it ? (past perfect tense)
a. he has studied english for a year when i began it (present perfect tense)
b. he has been studying english for a year when i began it (present perfect continous tense)
c. he had been studying for a year when i began it (past perfect continous tense)
d. he had studied english for a year when i began it (past perfect tense)
answer : d

10. Had she been at home a long time ? (past perfect tense)
a. she had been staying at home a long time ( past perfect continous tense)
b. she will be staying at home a long time (future continous tense)
c. she should be staying at home a long time (past future continous tense)
d. she had been at home a llong time (past perfect tense)
answer : d

11. ....did you go last week ? (past tense)
a. where
b. when
c. whom
d. what
answer : d

12.....were you born? (past continous tense)
a. which
b. who
c. when
d. what
answer : c

13. i don't know...? (present tense)
a. where he live
b. how she come
c. where she works
d. where she does live
answer : d

14. lina and i ...at this time
a. am studying (present tense)
b. studied (past tense)
c. will be swimming (present future tense)
d. have studied (present perfect tense)
answer :a

15. linda is ...than maria
a. very smart
b. taller
c. s bit tall
d. short
answer : b

Problems With Pronous
16. Incorrect : My father approves of me studying in the united states
Correct : My father approves of my studying in the united states

17. Incorrect : The doctor insisted on she taking aleave of absence
Correct : The doctor insisted on her taking a leave of absence

18. Incorrect : He is suprised by you having to pay for the accident
Correct : He is suprised by your having to pay for the accident

19. Incorrect : We don't understand why you object with us to him coming
Correct : We don't understand why you object with us to his coming

Pronouns Which refer to person

20. Incorrect : I asked him who he was calling
Correct : I asked him whom he was calling

21. Incorrect : I know the candidate whom was elected
Correct : I know the candidate who was elected

22. Incorrect : He didn't know who he would take to party
correct : He didn't know whom he would take a party

23. Incorrect : Among we men, it was he who always acted as interperter
Correct : Among us men, it was he who always acted as interperter

24. Incorrect : Just between you and i, this isn't a very good prive
Correct : Just between you and me, this isn't very good prive

25. Incorrect : Of those who graduated with betty and he, Ellen is the only one who has found a good job him.
Correct : Of those who graduated with bett and him, ellen is the only one who has found a good job him.

Busana dengan Kemahasiswian

Fashion adalah sebuah lifesytle yang sudah mendarah daging dari waktu ke waktu hingga jaman ke jaman. Sebenarnya jika kita perhatikan perubahan dari fashion tidak begitu signifikan, terkadang hanya ada perubahan sedikit. Tetapi fashion kini merupakan sebuah kebutuhan yang sangat bagi laki-laki dan wanita.

Wanita sangat senang sekali terlihat berbeda, makanya mereka terkadang membentuk diri mereka agak terlihat cantik di mata mereka sendiri(bercermin) apalagi di depan mata orang lain bahkan seorang laki-laki yang menarik hatinya. Dan saya bukan ingin membicarakan percintaan dengan memikat hati laki-laki dengan busana. Tetapi membicarakan tentang para wanita sekarang yang semakin fulgar atas busananya.

Saya adalah seorang mahasiswi. Di tempat saya banyak sekali mahasiswi yang berbusana menarik. Terkadang saya iri dengan busana mereka, karena terlihat lucu, unik dan bagus. Busana bagi wanita dan mahasiswi sangatlah penting bahkan kebutuhan untuk memwarnai dunia mereka dengan fashion sesuai diri dan kepribadian masing-masing.

Tetapi terkadang busana yang dipakai oleh wanita terkadang tidak pantas. Bukan karena orang yang memakai pakaian itu jelek atau saya sombong bahkan iri kepada mereka akan yang berfashion sangat terbaru. Tetapi mereka berbusana sangatlah tidak pada tempat dan waktu yang tepat. Saya mahasiswi banyak sekali mahasiswi lain berpakaian yang terbuka padahal mereka harus bertemu Dosen-dosen bahkan orang yang perbikiran luas. Lalu mereka menggunakan sepatu heels yang super duper tinggi ke kampus padahal mereka tahu sangatlah lelah kekampus dengan naik kendaraan umum menggunakan heels tersebut. Bahkan saya pernah lihat teman saya memakai baju seperti kebaya ke kampus..ohhhh saya bisa tersenyum.

Alangkah baiknya mereka menyesuaikan busana mereka ke tempat dan waktu yang karena dengan berpakaian yang sesuai dengan tempatnyalah kita akan dipandang jauh lebih tinggi dibandingkan dengan sesuai fashion tetapi jauh dari etika.

i love my pose

ini beberapa photo saya ketika pembuatan buku tahunan sekolah

Kawah Putih

Saya senang sekali jalan-jalan. Kali saya berangkat menuju Ibukota Jawa Barat yaitu Bandung, tetapi saya akan mengarah ke selatan Bandung. Disana terdapat tempat wisata yang sangat menyenangkan dan sulit dilupakan.

Perjalan itu memang agak jauh, dari kota Bandung itu sendiri. Ciwidey namanya saya berangkat kesana bersama kakak perempuan dan suaminya serta teman kuliah kakak saya. Memang saya yang paling kecil diantara mereka tapi tidak urungkan niat saya untuk menjadi suatu hal yang ditakutkan bahkan saya terkadang diprioritaskan.

Saya dan Kakak-kakak saya menuju kawah putih disana. Kenapa saya menuju kesana? saya sendiripun tidak begitu mengerti kenapa saya kesana. Kata mereka disana tempatnya sangat indah. Ternyata benar sekali sesampainya saya disana sangat indah dan sejuk. Tetapi saat itu bertepatan hari libur jadi untuk menuju kawah agak lama karena macet terjadi..hahahaha ternyata bukan Jakarta saja ya.

Sedikit cerita saya tentang kawah putih. Begini katanya sejarahnya kawah putih. Wilayah Kabupaten Bandung memiliki banyak tempat wisata yang menawarkan pemandangan yang indah beserta legenda-legenda yang menarik. Salah satunya adalah Kecamatan Ciwidey yang berada di selatan Kabupaten Bandung. Di kawasan ini terdapat satu objek wisata yang menarik yaitu Kawah Putih.

Kawah Putih adalah sebuah danau kawah dari Gunung Patuha dengan ketinggian 2.434 meter di atas permukaan laut dengan suhu antara 8-22°C. Di puncak Gunung Patuha itulah terdapat Kawah Saat, saat berarti surut dalam Bahasa Sunda, yang berada di bagian barat dan di bawahnya Kawah Putih dengan ketinggian 2.194 meter di atas permukaan laut. Kedua kawah itu terbentuk akibat letusan yang terjadi pada sekitar abad X dan XII silam. Kawah Putih ini terletak sekitar 46 km dari Kota Bandung atau 35 km dari ibukota Kabupaten Bandung, Soreang, menuju Ciwidey.

Legenda Kawah Putih

Gunung Patuha konon berasal dari nama Pak Tua atau ”Patua”. Masyarakat setempat sering menyebutnya dengan Gunung Sepuh. Dahulu masyarakat setempat menganggap kawasan Gunung Patuha dan Kawah Putih ini sebagai daerah yang angker, tidak seorang pun yang berani menjamah atau menuju ke sana. Konon karena angkernya, burung pun yang terbang melintas di atas kawah akan mati.

Misteri keindahan danau Kawah Putih baru terungkap pada tahun 1837 oleh seorang peneliti botanis Belanda kelahiran Jerman, Dr. Franz Wilhelm Junghuhn (1809-1864) yang melakukan penelitian di kawasan ini. Sebagai seorang ilmuwan, Junghuhn tidak mempercayai begitu saja cerita masyarakat setempat. Saat ia melakukan perjalanan penelitiannya menembus hutan belantara Gunung Patuha, akhirnya ia menemukan sebuah danau kawah yang indah. Sebagaimana halnya sebuah kawah gunung, dari dalam danau keluar semburan aliran lava belerang beserta gas dan baunya yang menusuk hidung. Dari hal tersebut terungkap bahwa kandungan belerang yang sangat tinggi itulah yang menyebabkan burung enggan untuk terbang melintas di atas permukaan danau Kawah Putih.

Karena kandungan belerang di danau kawah tersebut sangat tinggi, pada zaman pemerintahan Belanda sempat dibangun pabrik belerang dengan nama Zwavel Ontgining ‘Kawah Putih’. Kemudian pada zaman Jepang, usaha tersebut dilanjutkan dengan nama Kawah Putih Kenzanka Gokoya Ciwidey yang langsung berada di bawah penguasaan militer Jepang.

Di sekitar kawasan Kawah Putih terdapat beberapa makam leluhur, antara lain makam Eyang Jaga Satru, Eyang Rongga Sadena, Eyang Camat, Eyang Ngabai, Eyang Barabak, Eyang Baskom, dan Eyang Jambrong. Salah satu puncak Gunung Patuha yakni Puncak Kapuk, konon merupakan tempat pertemuan para leluhur yang dipimpin oleh Eyang Jaga Satru. Konon, di tempat ini terkadang secara gaib terlihat sekumpulan domba berbulu putih yang oleh masyarakat disebut domba lukutan.

Danau Kawah Putih memiliki ciri khas dan keunikan tersendiri. Air di danau kawahnya dapat berubah warna, kadangkala berwarna hijau apel kebiru-biruan bila terik matahari dan cuaca terang, terkadang pula berwarna coklat susu. Paling sering terlihat airnya berwarna putih disertai kabut tebal di atas permukaan kawah. Selain permukaan kawah yang berwarna putih, pasir dan bebatuan di sekitarnya pun didominasi warna putih, oleh karena itu kawah tersebut dinamakan Kawah Putih.

Menuju ke Kawah Putih

Sejak tahun 1987 PT. Perhutani (Persero) Unit III Jabar dan Banten mengembangkan kawasan Kawah Putih ini menjadi sebuah objek wisata. Untuk tiket masuk areal objek wisata Kawah Putih, setiap orang dikenakan biaya Rp 10.000,00, sudah termasuk premi asuransi. Objek wisata Kawah Putih dibuka mulai pukul 07.00 dan tutup pada pukul 17.00, setiap hari Senin sampai dengan Minggu. Fasilitas bagi pengunjung di sekitar Kawah Putih sudah cukup memadai dengan adanya areal parkir, transportasi transit menuju kawah, pusat informasi, mushala, dan warung-warung makanan.

Untuk menuju ke sana, pengunjung dari Jakarta dapat melewati tol Cipularang terus menuju pintu keluar tol Kopo menuju Soreang ke arah selatan ke kota Ciwidey. Sekitar 20 – 30 menit dari kota Ciwidey terlihat tanda masuk menuju gerbang masuk objek wisata Kawah Putih yang ada di sebelah kiri jalan. Untuk menuju Kawah Putih dari gerbang masuk kawasan objek wisata Kawah Putih disarankan menggunakan kendaraan, jangan berjalan kaki karena jalan yang agak menanjak dan cukup jauh, yaitu sekitar 5,6 km atau sekitar 10 – 15 menit dengan kendaraan. Kendaraan pribadi dapat langung menuju tempat parkir luas yang tersedia tidak jauh dari kawah. Sementara pengunjung dengan rombongan besar yang menggunakan bis, atau transportasi umum dapat menggunakan kendaraan khusus yang ada di areal parkir dekat gerbang masuk untuk mencapai kawah dari pintu masuk. Kondisi jalan yang kecil dan menanjak tidak memungkinkan untuk dilalui kendaraan jenis bis besar maupun sedang.

Transportasi umum menuju Ciwidey dari Bandung dapat ditemui di Terminal Kebun Kalapa maupun Leuwi Panjang. Setelah sampai di Kota Ciwidey maka perjalanan dilanjutkan dengan menggunakan angkutan pedesaan tujuan Situ Patengan. Angkutan pedesaan yang menuju Situ Patengan ini melintasi objek-objek wisata yang ada di kawasan Ciwidey yaitu Perkebunan Strawberry, Kawah Putih, Ranca Upas, & kolam renang air panas Cimanggu. Untuk dapat menjelajahi dan menikmati keindahan alam kawasan Ciwidey dan sekitarnya rasanya tidak cukup hanya satu hari.






ref :http://ariesaksono.wordpress.com/2008/03/10/kawah-putih-ciwidey-bandung-selatan/

Kentang Bola

Bahan :
1 Butir Telur Ayam
1 Butir Telur Ayam
300gr Kentang goreng
100gr Daging Giling
garam dan lada secukupnya
2 cabai merah

Cara Memasak :
1. Kentang yang sudah digoreng dihaluskan,
2. Kemudian masukan 1 butir telur ayam, daging giling, dan potong cabai merah sesuai selera garam dan lada secukupnya
3. Lalu bulatkan kentang goreng yang sudah dihaluskan seperti bola,
4. Isi bahan yang sudah dihaluskan tadi pada cara No. 2
5. Dan yang terakhir kentang yang sudah diisi daging terus di goreng pada Minyak yang panas.

AFF Cup 2010

AFF Cup is a friendly match held in the countries of Southeast Asia. This game is implemented every 2 years. All ASEAN countries participated to win the championship and bring the good name of his country.

In 2010 Indonesia yesterday to host AFF Cup matches. Indonesia also acts maximally to the Garuda. During the match lasted Indonesia always win and eventually won the group. And then the coach drove up to the AFF Cup final.

Arrive on Sunday, 26 December 2010 Indonesia against Malaysia national team, all the people of Indonesia Indonesia is very keen to win in the cage opposite. Many obstacles that occurred during the match. From the laser beam is sent from Malaysia to the supporters of the Tigers Goalkeeper Mark. Firecrackers are thrown into the middle of the field really should be ashamed of these actions Malaysia.

But it's very unfortunate and really do not believe that Indonesia was defeated by the Tigers at 3-0 in the cage Malaysia Malaysia itself. Garuda never give up and will continue to fly in space even if intercepted so hard.

Game came on December 29, 2010 yesterday. All Indonesian citizens down in droves just want to see the fight against the Malaysian national team. Indonesia is very proud if I were like that. Bagamana not everyone wearing a red shirt and sing Indonesia Raya at Bung Karno Main Stadium.

It is unfortunate that so many brokers who are disan by offering fake tickets. It is sad and very high price. But for residents who do not have tickets can also feel the movie held together SUGBK and in cafes and shopping malls.

Indonesia's where addressed if Indonesia can win even if only won 2-1 but no champion. But it's okay to lose to win it all is normal. And create motivation again that football Indonesia when the better, we would love to you and our beloved country. Indonesia may lose but respectable. Thanks for the Indonesian national team has menharumkan Indonesia.