JADI TERSANGKA KORUPSI, ANGGOTA DPRD SOLO SEGERA DIEKSEKUSI

Harian             : Suara Merdeka, 4 Desember 2014

Tema Artikel   : Korupsi dan Pencucian Uang

Merdeka.com - Kejaksaan Negeri Solo telah merampungkan berkas tersangka kasus dugaan korupsi dana hibah APBD Solo 2013, Heri Jumadi. Seluruh berkas saat ini telah dikirimkan ke Pengadilan Tipikor Semarang.

"Kami sudah mengirim seluruh berkas ke Pengadilan Tipikor Semarang. Kami tinggal menunggu pemberitahuan dari Pengadilan Tipikor, guna menentukan langkah selanjutnya," kata Kasi Intel Kejari Solo. M Rosyidin di Solo, Jawa Tengah, Minggu.

Rosyidin mengatakan, jika berkas perkara (P21) dinyatakan lengkap maka pihaknya akan segera menyusun berkas dakwaan terhadap tersangka. Bahkan jika diperlukan pihaknya akan melakukan penahanan terhadap anggota DPRD asal Partai Demokrasi Indonesia Perjuangan (PDIP) Solo periode 2014-2019 itu.

"Langkah selanjutnya biar saja kita eksekusi atau penahanan. Tetapi kalau yang bersangkutan kooperatif, kami hanya akan memberikan pengawasan saja," kata dia.

Seperti diketahui Kejari Solo mengusut kasus dugaan korupsi setelah adanya dugaan penyimpangan dana hibah di Disbudpar Kota Solo tahun 2013 sekitar Rp 100 juta yang dilakukan Heri Jumadi. Atas dugaan itu maka kejaksaan meminta Badan Pengawasan Keuangan dan Pembangunan (BPKP) Jateng mengaudit aliran dana tersebut.

Hasil audit BPKP menyebutkan bahwa perbuatan tersangka memenuhi unsur tindak pidana korupsi (Tipikor). Heri diduga menyalahgunakan dana hibah yang seharusnya digunakan untuk membeli peralatan musik Orkes Keroncong (OK) Gita Mahkota yang dipimpinnya.

Namun melalui kuasa hukumnya, MT Heru Buwono beberapa waktu lalu mengajukan ahli pembanding atau saksi yang meringankan. Anggota DPRD dari Dapil Jebres, Solo tersebut mengajukan saksi ahli dan saksi meringankan setelah penyidik memberi kesempatan atas haknya.

Pembahasan :

Artikel diatas menunjukan pelanggaran etika akuntansi yang dilakukan oleh Heri Jumadi. 

Diceritakan diatas bahwa Heri diduga penyalah gunaan dana hibah yang seharusnya digunakan untuk membeli peralatan musik Orkes Keroncong (OK) Gita Mahkota yang dipimpinnya sebesar Rp.100 Juta. Tentunya kasus ini melanggar profesi akuntansi serta kode etik sebagai wakil rakyat.

     Pelanggaran menurut prinsip akuntansi yang dilakukan Heri Jumadi adalah

     Sebagai berikut :

Tanggung jawab profesi

Tanggung Jawab Profesi Heri Jumadi sebagai anggota DPRD tidak melakukan tugas dan tanggung jawab secara   profesional dikarenakan tidak menjalankan tugas profesinya dengan baik dalam hal korupsi penyalahgunaan dana hibah APBD.

Kepentingan publik

Korupsi yang dilakukan Heri Jumadi adalah bukan untuk kepentingan publik melainkan untuk kepentingannya sendiri.

      Integritas

Heri Jumadi tidak memiliki integritas dengan jabatan nya sebagai anggota DPRD. Dengan korupsi dan  pencucian uang menunjukan bahwa Heri Jumadi bertindak tidak profesionalitas dan menyalahi wewenang nya sebagai wakil rakyat. 

Objektifitas

Heri Jumadi tidak menjalankan objektifitas dalam menjalankan kewajibannya sebagai anggota DPRD

Kompetensi dan kehati-hatian profesional

Kompetensi dan kehati-hatian profesional tersebut berjalan dengan kurang baik  malah disengaja karena   adanya korupsi dan pencucian uang.

Perilaku Profesional

Perilaku Profesional Heri Jumadi berperilaku tidak baik dengan melakukan korupsi  dan pencucian uang serta penyalahgunaan wewenang.

      Standar teknis

Standar Teknis yang diikuti Heri Jumadi tidak menjalankan tugasnya sesuai pada etika profesi yang telah ditetapkan oleh Ikatan Akuntan Indonesia. Karena apabila Heri Jumadi mengikuti standar teknis, maka Heri Jumadi tidak akan melalukan tindak korupsi dan pencucian uang hanya untuk kepentingan sendiri terlebih lagi dirinya adalah wakil dan panutan rakyat yang seharusnya lebih mementingkan rakyat ketimbang kepentingan pribadi.

Sumber :
http://www.merdeka.com/peristiwa/jadi-tersangka-korupsi-anggota-dprd-solo-segera-dieksekusi.html

HOW IMPORTANT TOEFL FOR YOU

TOEFEL is organizing institutions Educational Testing Service (ETS), which is based in the United States. They provide three formats in the TOEFL test, computer based test (CBT), a paper based test (PBT), and the internet-based test (IBT). CBT is the most common test format used by many countries. This test consists of four parts: listening (comprehension tests speak English native speakers), structure (structure on ability tests English grammar), reading (reading English language proficiency test), and writing (tests the ability to write about a topic in the English language) , Standard values ​​that we must achieve in the CBT is 200-250.
While PBT is a test format in the form of paper forms which answered using a pencil 2B. PBT test consists of three parts, namely listening comprehension (measuring the ability of understanding of the English language which is used in North America), the structure and written expression (to measure the level of English that is appropriate to recognize the standard writing), and reading comprehension (measuring the ability to read the language UK in general). There is also an additional test in the form of an essay with a specific topic (written test in English / TWE). For PBT, a minimum score of 550 is the latest in a format IBT TOEFL. IBT is similar to CBT, but plus one other test, which speak. This test English language proficiency test orally in accordance with the choice of topics. IBT minimum value between 80-120 standards.

There are two types, namely TOEFL and TOEFL Institutional International TOEFL. International TOEFL scores are recognized almost all the educational institutions, organizations, and businesses in the world. Meanwhile, the value of the local Institutional TOEFL. That is, only certain universities that accept or allow prospective students to use the results of the Institutional TOEFL. On average, a minimum TOEFL score we should have to apply for postgraduate scholarships abroad is 500-550.

TOEFL AND TOEIC

             TOEFL is a test of ability to speak English (American accent) is required to enroll in a university in the United States or other countries in the world. This exam is necessary for applicants or speaker whose native language is not English. TOEFL exam is organized by the office of ETS (Educational Testing Service) in the United States.

             TOEIC stands for Test of English for International Communication. TOEIC is used to measure the English language proficiency of non-English speakers to use English daily in an international working environment. ETS (Educational Testing Service) floating the TOEIC test to measure English language skills in a business environment that is used internationally. The main figure is the originator of one's TOEIC test Japanese national, Yasuo Kitoka. In 1970, Kitoka propose to the ETS to create test questions based business for Japanese workers who work in international companies. ETS began developing in 1977 TOEIC test and TOEIC tests were first conducted in Japan in 1979.

               Using paper and pencil test, because the form of multiple choice, that use audio, image, and writing (reading) to evaluate the ability of this peserta.Tes language with a multiple choice question number as many as 200 eggs. It has a range of types of TOEIC scores ranging from 10-900. This test is divided into two sections, section 1: listening and sexy 2: reading.

Differences  TOEIC and TOEFL

           TOEIC and TOEFL are designed for different purposes. TOEFL is intended for students or students who wish to continue their studies in the United States and Canada. While TOEIC is intended for those whose native language is not English dialog wear and want to show the ability to communicate in English in the world of work and take part in globalization.

            TOEIC and TOEFL have a different assessment standards. If the TOEFL score can not be used as the main criterion because each place has a different assessment, however the TOEIC, this test uses the international standard alignment. If abroad, TOIEC already very popular. The proof, of the existing data, it turns out this test has been used about 10,000 companies in the world. Perhaps, it could be because in addition to international standards, as well as TOEIC which has existed since 1979. Thus, the level was higher than the TOEFL test.

               TOEIC score starting from the number 400 to 990. There are six levels, namely level 0/0 + Novice (score 10-250), level 1 Elementary (score 255-400), Intermediate level 1+ (score 405-600), level 2 Basic Working Proficiency (score 605-780), Advance Working profiency 2+ level (a score of 785-900) and level 3/3 + General Professional Proficiency (score 905-990).

 TOEIC has two kinds of tests that test reading and listening with a score range of 10-990. While the TOEFL test has three kinds of options among which are PBT (Paper Based Test), CBT (Computer Based Test), and IBT (Internet Based Test). Score TOEFL test is based on PBT (310-677), CBT (30-300), and IBT (8-120).

Sumber : www.ef.co.id

HOW TO ANSWER QUESTIONS STRUCTURE TOEFL WITH TRUE

1. First of all, consider the sentence in question in the matter. Remember the purpose of the questions is to know or determine the structure kawaban paliing what is right for the complete lack of matter. So as to observe carefully will know the shortcomings and what is needed to complete it. Here you need to identify the components of the sentence. That is, which is the subject (noun), prediket (verb), object (noun), adverbs, and so on
2. Consider each answer available, choose the most appropriate to complement the disputed kaliamat you have to pay attention to each answer in the answer choices (A), (B), (C), and (D). By looking carefully you will soon find out which one is the right choice to fill the shortage in the sentence in question. Of course you need to equip yourself with sufficient capability grammar. Jadis detriment when studying grammar books
3. Do not ever eliminate an answer choice by just looking at the answer without seeing the phrase about, in general, each answer choice maing is true when he stood sendiri.Sebuah choice answers will be known right or wrong after inserted into the sentence.

Examples of questions and to answer them

1. Martha Graham, ____________ of the
pioneers of modern dance, did not begin
dancing until she was 21.
(A) who, as one
(B) she was
(C) one
(D) was one

             In answering soal2 SWE, the first thing that we need to know is the main sentence (main sentence) of the question. As a matter of existing main line above the Martha Graham did not begin dancing until she was 21. bearti among comma can not be in the form of a sentence, the correct answer is C. The function expression between commas as appositive (explaining the main subject of the sentence)

2. There are thousand of different types of roses.
       A B C D
The answer is obvious and due to be his in the form of multi-acre, Theresudah true because are not underlined, as the adjective describes different types, of preposition connect katatypes and roses.

3. Neither Sponges have separate heads or body organs.
         A B C D
Here the problem is fixed pattern, either ... or, Neither .... nor, not only .... but Also, so the answer is obvious C :)

4. Tiger moths __________ wings marked with
stripes or spots.
(A) have
(B) with
(C) Reviews their
(D) Whose
In this matter, the main sentence yet so we have to choose the answer that makes the matter into sentences, of course the answer is A, because only A which is a verb (verb) heehheehehe

5. The first recorded use of natural gas to light street lampsit was in the town of Frederick, New York, in A B C D 1825.
The main sentence in this matter is the use of natural gas was in the town. Thus said it is not needed anymore because the double subject. The answer is C.

Example Problem Structure:
Sometimes __________ to place physics and chemistry into separare caragories.
A. difficult,
B. is difficult,
C. it is difficult,
D. that it is difficult,

In answering questions of this type, usually a wanted distinguished from four answer choices. First that we have to do is membagi2 sentence into kelompok2 (will be explained in detail in the next post). We see no sentence above subject and verb, shall mean the right answer imaginable subject and verbnya namely C. Why D one subject and verb but there also? Because the answer is no connector D 'that', some bearti connector connected while the word 'sometimes' only adverbs and in this context does not need connector.

Now we see an example of Written Expression about the following:
A principle of the manager is to Ensure that every action ordecision Achieves a carefully planned goal.  A B C D

In answering questions of this type, Written Expression (WE), which we find is that one of the answer choices are underlined. To search for a wrong, we should be based on the correct word or phrase that is all that is NOT underlined. To answer the above question, which really is A, why? because the word "manager" is not in accordance with the meaning of a sentence, the key word is "principle". Supposedly "management" NOT "manager".

Sumber: www.belajaringgris.net

HOW TO ANSWER QUESTIONS READING TOEFL WITH TRUE

             As you know, the TOEFL test all aspects of English language skills, ie speaking, writing, listening and reading. Each section would have difficulty each. In reading comprehension, a major problem often encountered is the lack of time available to do all the questions, because usually the time consumed for reading comprehension. Therefore, the necessary tips and tricks to solve the problem tersbut and how to get a TOEFL score higher on reading comprehension section.

1. You do not need to spend your time just to read about. Typically, you will be hooked to understand the overall readings given, let alone what it was interesting when reading or even elusive. If you try to understand all the contents of the reading, of course it will spend your time. When in fact you do not have to understand the whole readings to be able to work on the problems that diberikan.Sebenarnya you simply understand the basic idea of ​​each paragraph. Generally, the basic idea can be found at the beginning or end of a paragraph. The basic idea is to represent the contents of a paragraph, so enough with the basic idea of ​​course you've got information about the paragraph.
2. Observe the keywords of each question, because generally each question has a certain keyword related to reading. Keywords that will be very important because it will allow you to find the answer in reading. With these keywords, you can more quickly get information from reading, and then match it with a question and answer options are available. You can imagine how long you have to understand the reading if you can not find the keyword on the matter and readings. With the keywords of the question, search for information on reading it will be more focused.
3. You should not panic if you have any long readings or already understood. If you encounter such problems, you need to use your ability to guess the intent of the passage. This can be done by finding key ideas, or important words from the text. Then, you also need to understand the context of the reading well, especially for the type of questions to ask the meaning of a word. A word may change the meaning in context, and you need to be careful and observant in understanding the context of this passage. In addition, use the same scanning method to obtain specific information on the given problem. Scanning can be done by using the words the principal of the question. This will certainly save you time over having to read one by one. In addition, if you find it difficult to get the right answer, you can use the elimination method, namely by eliminating answer choices that are likely not related to the matter. In this test, you will be given 20 minutes to complete six questions. The first two are still a matter of a simple test. You will be asked to give an answer that is accompanied by a certain reason. The questions tend to be simple however, you are only given a short amount of time to think.

In addition, if you find a problem that if difficult, try to skip that question and move on to another matter and do about that later. This is very important in relation to the use of the allocation of the available time. If you are too focused on the difficult problem, you will be a lot of wasted time and it is not enough to work on another topic. In addition, you need to try to stay focused. Concentration will be needed. In addition, physical health is well prepared, so that when the test condition your body healthy. In addition, you can also bring a watch so you can control your time with good workmanship.

Examples of questions and to answer them

Strategy 1: Main Idea Questions

What is the shape Questions Topic / Subject / Main Idea / Title / Main Points?

How to Answer:

1. Read the first line of each paragraph

2. Locate the main idea in the first row

3. Read the whole story to quickly check the main idea you have found

4. Discard the answer you expect one

Strategy 2: Question detail that the information in paragraphs

Question types:

According to the passage?

it is stated in passage?

the which of following is true?

How to Answer:

1. Search Keyword Such Questions

2. Quick Read Possible Part of the story is that in accordance with the keyword

3. Read the sentence containing the word key words or ideas carefully

4. Discard the answer you think is wrong

Strategy 3: Not part of the story / article

Question types:

Which of following is not stated / Mentioned / Discussed

All of following are true except ...?

How to Answer:

1. Search Keyword Such Questions

2. Quick Read Possible Part of the story is that in accordance with the keyword

3. Read the sentence containing the word key words or ideas carefully

4. Discard predicted wrong answers

5. Choose the answer that is not discussed in the story

Strategy 4: Question Inferred

An indication in the story that should take the conclusion of the story.

Question types:

It is implied in the passage that ...

It can be inferred from the passage that ...

How to Respond:

1. Search Keyword Such Questions

2. Quick Read Possible Part of the story is that in accordance with the keyword

3. Read the sentence containing the word key words or ideas carefully

4. Discard predicted wrong answers

Strategy 5: Vocabulary

Type Question: What is the meaning of X in line 3?

How to Answer:

1. How word of the question

2. Read it day2 sentence containing the word

3. Find explanation manual to determine the meaning of the word

"The context of the sentence about the word can help determine the meaning of the word

4.Buang predicted wrong answers

Strategy 6: The question "Where"

Questions to indicate the location where the word or phrase by about

Type Question: Where in Passage ...?

How to Answer:

1. Search for the keywords of the question

2. Read quickly possible that part of the story is that according to the key words or ideas

3. Choose the answer that contain the keyword

Sumber :www.blajaringgris.net

HOW TO ANSWER QUESTIONS LISTENING TOEFL WITH TRUE

         Although it is difficult not to be discouraged in doing because in addition to the English language support capabilities, appropriate strategies can also help in answering these questions: 

How to Answer Questions Listening Tests TOEFL

1. Understand the forms of the command (Direction in each section (part) well before the big day).
2. Read the answer choices each matter when the narrator is reading direction and example problems  (Directio already read before D-day).
3. Listen to the full concentration and focus your attention on the conversation you are     listening.
4. Maximize the ability listeing the first issues of each part.

PART A: Short Conversation

1. Focus on the speaker to hear both
2. Do not panic if you do not understand a word-for-word in a conversation in kompliy, just need to capture the ideas and contents of the conversation
3. If you can not understand what was being said, choose the best answer is different from what you heard
4. Understand the functional forms of expression (agreement, suggestion, suprice, etc.), idiomatic expressions and situations when the conversation is done

PART B: Longer Conversation

1. When the narrator talked direction part B should read the answer choices at a glance and then record it and estimate what the theme will be discussed
2. When listening to the conversation, you must know the theme / topic being discussed
3. Beware of each question
4. Pay attention to the conditions and circumstances that occurred during a conversation that is concerned with the place and the time to talk, what and who is concerned

PART C: TALK

1. If you have a lot of time, look at the answer choices listed in the booklet and find the key word
2. Beware talks in sentences first because usually the topic for the next sentences
3. Focus listen on matters relating to the 5-WH questions (What, Why, Who, When, Where) and How
4. Draw conclusions on the situation that occurs when the conversation is done.

Example :

Man       : Can  you  tell me if today’s matinee is comedy, romance, or western

Women : I have no idea

Narrator : What does the women  mean

(A) She has strong ideas about movies

(B)  She prefers comedy over westerns and  romances

(C)  She doesn’t like today’s  matinee

(D) She does not know

The key word:"  I have no idea " which means the speaker did not have any idea

So how to answer TOEFL Listening Problem properly may be useful


Sumber : 

•  http://belajarbahasainggrisonline.net/tips-cara-menjawab-soal-listening-tes-toefl-dengan-benar
• http://iqbalparabi.com/contoh-soal-toefl-listening-part-2/

PERANAN SISTEM AKUNTANSI BAGI DUNIA BISNIS

  Akuntansi adalah sistem informasi keuangan yang menghasilkan laporan kepada pihak-pihak yang berkepentingan mengenai aktivitas ekonomi dan kondisi perusahaan. Simons (2000) dalam Sukma Lesmana (2002) menjelaskan sistem kontrol akuntansi adalah: Semua prosedur dan sistem formal untuk menjaga atau merubah aktivitas organisasi meliputi sistem perencanaan, sistem pelaporan, dan prosedur monitoring yang didasarkan pada informasi akuntansi (Simon 2000 ). Peran akuntansi sebagai alat bantu dalam pengambilan keputusan ekonomi dan keuangan semakin di sadari oleh semua pihak yang berkepentingan. Pemerintahan, pengusaha dagang maupun jasa menggunakan sistem akuntansi untuk perhitungan laba dan rugi. Dengan informasi akuntansi  pihak-pihak yang terkait seperti pihak internal dan eksternal dapat mengetahui keadaan keuangan suatu perusahaan.

Pihak internal adalah pihak yang bekerja di suatu perusahan atau instansi pemerintahan seperti pemilik perusahaan, manajer, karyawan, bagian keuangan dan lainnya. Pihak internal seperti karyawan memerlukan informasi keuangan untuk melakukan negosiasi dengan perusahaan dalam hal kontrak atau berbagai keputusan yang berkaitan dengan ketenagakerjaan. Pemilik perusahaan memerlukan informasi akuntansi untuk mengetahui keadaan keuangan yang di investasikan di suatu perusahaan. Pihak eksternal  adalah pihak yang berada di luar perusahaan seperti investor, pemerintahan, kreditor dan lainnya. Seorang investor memerlukan informasi akuntansi untuk pertimbangan saat menanamkan sahamnya di suatu perusahaan. Kreditor  memerlukan informasi akuntansi untuk pertimbangan saat meminjamkan dana untuk suatu perusahaan.

Sistem akuntansi dibagi menjadi beberapa bagian sesuai dengan bidang-bidang spesialisnya seperti akuntansi keuangan, akuntansi biaya, akuntansi manajemen, akuntansi audit, akuntansi perpajakan. Akuntansi keuangan akan mememberikan informasi keuangan secara umum untuk berbagai pengguna. Akuntansi biaya akan menganggarkan biaya yang akan digunakan untuk pencapaian sasaran kemudian memberikan informasi berapa pengeluaran yang dibutuhkan dan berapa pemasukan yang didapat. Akuntansi manajemen mencatat, menganalisis data dan menyuapkan laporan bagi pihak manajemen. Akuntansi audit adalah bidang akuntansi yang berhubungan dengan kegiatan pemeriksaan terhadap catatan hasil kegiatan akuntansi keuangan yang bersifat pengujian atas kelayakan laporan keuangan dan akuntansi perpajakan adalah bidang akuntansi yang berhubungan dengan penentuan obyek pajak yang menjadi tanggungan perusahaan serta perhitungannya.

Sumber : Haryono Jusup. 2003. Dasar-dasar akuntansi. Edisi 6. Jakarta: Salemba Empat