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...
Minggu, 17 Juli 2011
Jumat, 15 April 2011
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
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
Kamis, 24 Maret 2011
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.
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
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
Selasa, 01 Maret 2011
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.
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.
Jumat, 18 Februari 2011
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.
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.
Minggu, 13 Februari 2011
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