Peran etika
dalam akuntansi adalah pedoman bagi akuntan untuk mengikuti aturan-aturan
tertentu untuk melakukan pekerjaan akuntansi dengan cara yang adil. Ini hanya untuk
memfasilitasi kepercayaan publik dalam akuntansi mereka.
Akuntansi
keuangan untuk keperluan manajemen puncak dan pihak luar organisasi. Produknya:
laporan keuangan. Produk-produk yang sudah dilakuakn
Akuntansi manajmen merupakan tipe akuntasi yang mengolah infromasi keuangan
yang terutama untuk memenuhi keperluan manajmeen dalam melaksanakan fungsi
perencanaan dan pengendalian organisasi.
Standar Etik Untuk Akuntan
Manajemen. (Standars of Ethical Conduct for Management Accountants).
►Kompetensi (Competence)
Auditor harus menjaga kemampuan dan pengetahuan profesional mereka pada
tingkatan yang cukup tinggi dan tekun dalam mengaplikasikannya ketika
memberikan jasanya.
Akuntan manajemen memiliki tanggung jawab untuk :
1. Mempertahankan tingkat yang memadai kompetensi profesional dengan
pengembangan pengetahuan dan keterampilan,
2. Melakukan tugas mereka sesuai dengan hukum yang berlaku, peraturan, standar
profesional dan standar teknis,
3. Membuat laporan yang jelas dan komprehensif untuk memperloleh informasi yang
relevan dan dapat diandalkan.
► Kerahasiaan (Confidentiality)
Auditor harus dapat menghormati dan menghargai kerahasiaan informasi yang
diperoleh dari pekerjaan dan hubungan profesionalnya.
Akuntan
manajemen memiliki tanggung jawab untuk :
1.
Merahasiakan informasi yang diperoleh dalam pekerjaan, kecuali bila diizinkan
oleh yang berwenang atau diperlukan secara hukum.
2.
Berdasarkan sub ordinat informasi mengenai kerahasiaan informasi adalah sebagai
bagian dari pekerjaan mereka untuk memantau dan mempertahankan suatu
kerahasiaan informasi.
3. Tidak
menggunakan informasi rahasia yang diperoleh dalam pekerjaan untuk mendapatkan
keuntungan ilegal atau tidak etis melalui pihak ketiga.
► Kejujuran (Integrity)
Auditor harus jujur dan bersikap adil serta dapat dipercaya dalam
hubungan profesionalnya.
Tanggung
jawab akuntan manajemen :
1.
Menghindari konflik kepentingan yang tersirat maupun tersurat.
2. Menahan
diri dan tidak terlibat dalam segala aktivitas yang dapat menghambat kemampuan.
3. Menolak
hadiah, permintaan, keramahan atau bantuan yang akan mempengaruhi segala macam
tindakan dalam pekerjaan.
4. Mengetahui
dan mengkomunikasikan batas-batas profesionalitas.
5.
Mengkomunikasikan informasi yang baik maupun tidak baik
6.
Menghindari diri dalam keikutsertaan atau membantu kegiatan yang akan
mencemarkan nama baik profesi.
► Obyektivitas
Akuntan Manajemen (Objectivity of Management Accountant)
Auditor tidak boleh berkompromi mengenai penilaian profesionalnya
karenadisebabkan prasangka, konflik kepentingan dan terpengaruh orang lain.
Akuntan
manajemen memiliki tanggung jawab untuk :
1.
Mengkomunikasikan informasi secara adil dan obyektif.
2. Sepenuhnya
mengungkapkan semua informasi yang relevan yang dapat diharapkan untuk
menghasilkan suatu pemahaman dari penggunaan laporan, pengamatan dan
rekomendasi yang disampaikan.
WHISTLE
BLOWING
Merupakan tindakan yang dilakukan oleh seseorang atau beberapa orang
karyawan untuk membocorkan kekurangan yang dilakukan oleh perusahaan atau
atasannya kepada pihak lain, berkaitan dengan kecurangan yang merugikan
perusahaan sendiri maupun pihak lain.
Whistle bowing
dibedakan menjadi 2 yaitu :
1. Whistle
blowing internal
Terjadi ketika seorang karyawan mengetahui kecurangan yang dilakukan karyawan
kemudian melaporkan kecurangan tersebut kepada atasannya
2. Whistle
blowing eksternal
Terjadi ketika seorang karyawan mengetahui kecurangan yang dilakukan oleh
perusahaan lalu membocorkannya kepada masyarakat karena kecurangan itu akan
merugikan masyarakat.
CREATIVE ACCOUNTING
Semua proses
dimana beberapa pihak menggunakan kemampuan pemahaman pengetahuan akuntansi
(termasuk di dalamnya standar, teknik, dll) dan menggunakannya untuk
memanipulasi pelaporan keuangan (Amat, Blake dan Dowd, 1999).
Creative accounting melibatkan begitu
banyak manipulasi, penipuan, penyajian laporan keuangan yang tidak benar,
seperti permainan pembukuan (memilih penggunaan metode alokasi, mempercepat
atan menunda pengakuan atas suatu transasksi dalam suatu periode ke periode
yang lain). Watt dan Zimmerman (1986), menjelaskan bahwa manajer dalam bereaksi
terhadap pelaporan keuangan digolongkan menjadi 3 buah hipotesis :
1. Bonus Plan Hyphotesis
Perilaku dari seorang manajer
sering kali dipengaruhi dengan pola bonus atas laba yang dihasilkan. Tindakan
yang memacu para manajer untuk mealkaukan creative accounting, seringkali
dipengaruhi oleh pembagian besaran bonus yang tergantung dengan laba yang akan
dihasilkan. Pemilik perusahaan umumnya menetapkan batas bawah, sebagai batas
terendah untuk mendapatkan bonus. Dengan teknik seperti ini, para manajer akan
berusaha menaikkan laba menuju batas minimal ini. Jika sang pemilik juga
menetapkan bats atas atas laba yang dihasilkan, maka manajer akan berusaha
mengurangi laba sampai batas atas dan mentransfer data tersebut pada periode
yang akan dating. Perilaku ini dilakukan karena jika laba melewati batas atas
tersebut, manajer tidak akan mendapatkan bonus lagi.
2. Debt Convenant Hyphotesis
Merupakan sebuah praktek
akuntansi mengenai bagaimana manajer menyikasi perjanjian hutang. Sikap yang
diambil oleh manjer atas adanya pelanggaran atas perjanjian hutang yang jatuh
tempo, akan berupaya menghindarinya degan memilih kebijakan-kebijakan akuntansi
yang menguntungkan dirinya.
3. Political Cost Hyphotesis
Sebuah tindakan yang bertujuan
untuk menampilkan laba perusahan lebih rendah lewat proses akuntansi. Tindakkan
ini dipengaruhi oleh jika laba meningkat, maka para karyawan akan melihat
kenaikan aba tersebut sebagai acuan untuk meningkatkan kesejahteraan melalui
kenaikan gaji. Pemerintah pun melihat pola kenaikan ini sebagai objek pajak
yang akan ditagih.
Di dalam
creative accounting ada pendapat yang mengatakan creative accounting di bagi
dua jenis, yaitu yang legal dan illegal. Maksud dari legal di sini adalah yang
sesuai dengan perundang-undangan atau sesuai peraturan yang berlaku, sedangkan
yang illegal adalah yang menyalahi peraturan atau perundang-undangan ayang
berlaku.
Contoh kasus (Legal) :
Perusahaan
PT. ABC lebih menggunakan metode FIFO dalam metode arus persediaannya. Karena
dari sisi FIFO akan menghasilkan profit lebih besar dibandingkan LIFO, atau
Average. Hal ini dilakukan karenaAsumsi Inflasi Besar. FIFO dapat dianggap
sebagai sebuah pendekatanyang logis dan realistis terhadap arus biaya ketika
penggunaan metodeidentifikasi khusus tidak memungkinkan atau tidak praktis.
FIFO mengasumsikan bahwa arus biaya yang mendekati parallel dengan arus fisik
yang terjual. Beban dikenakan pada biaya yang dinilai melekat pada barang Jika
perusahaan dengan tingkat persediaan yang tinggi sedang mengalami kenaikan
biaya persediaan yang signifikan, dan kemungkinan tidak akan mengalamipenurunan
persediaan di masa depen, maka LIFO memberikan keuntungan arus kas yang
substansial dalam hal penundaan pajak.
Ini adalah alasan utama dari penerapan LIFO oleh kebanyakan perusahaan. Bagi
banyak perusahaan dengan tingkat persediaany ang kecil atau dengan biaya
persediaan yang datar atau menurun, maka LIFO hanyamemberikan keuntungan kecil
dari pajak. Perusahaan seperti ini memilih untuk tidak menggunakan LIFO.
Contoh 2 : (Kreativitas dalam
hal Profitabilias)
PT. ABC lebih memilih Metode
Depresiasi Saldo menurun dibandingkan Garis Lurus dalam melakukan penyusutan
peralatan kantornya.
FRAUD ( Kecurangan )
Secara umum
fraud merupakan suatu perbuatan melawan hukum yang dilakukan oleh orang-orang
dari dalam dan atau luar organisasi, dengan maksud untuk mendapatkan keuntungan
pribadi atau kelompoknya yang secara langsung merugikan pihak lain. Orang awam
seringkali mengasumsikan secara sempit bahwa fraud sebagai tindak pidana atau
perbuatan korupsi.
FRAUD AUDITING ( Kecurangan
Audit )
Upaya untuk
mendeteksi dan mencegah kecurangan dalam transaksi-transaksi komersial. Untuk
dapat melakukan audit kecurangan terhadap pembukuan dan transaksi komersial
memerlukan gabungan dua keterampilan, yaitu sebagai auditor yang terlatih dan
kriminal investigator.
Contoh Kasus : Committee of
Sponsoring Organizations of the Treadway Commission (COSO). Penelitian COSO
menelaah hampir 350 kasus dugaan kecurangan pelaporan keuangan oleh
perusahaan-perusahaan publik di Amerika Serikat yang diselidiki oleh SEC.
Diantaranya adalah :
1. Kecurangan keuangan
memengaruhi perusahaan dari semua ukuran, dengan median perusahaan memiliki
aktiva dan pendapatan hanya di bawah $100juta.
2. Berita mengenai investigasi
SEC atau Departemen Kehakiman mengakibatkan penurunan tidak normal harga saham
rata-rata 7,3 persen.
3. Dua puluh enam persen dari
perusahaan-perusahaan yang terlibat dalam kecurangan mengganti auditor selama
periode yang diteliti dibandingkan dengan hanya 12 persen dari
perusahaan-perusahaan yang tidak terlibat.
Gayus Tambunan adalah seorang PNS pada Direktorat Keberatan dan Banding Dirjen Pajak yang tiba-tiba menjadi terkenal karena karena memiliki dana sejumlah Rp 25 Miliar pada Bank Panin, Jakarta. Sebagai seorang PNS dan hanya staf biasa sangatlah kecil kemungkinan untuk Gayus memiliki dana sebesar itu. Penanganan kasus Gayus sendiri bermula ketika PPATK menemukan adanya transaksi mencurigakan pada rekening Gayus T Tambunan. PPATK pun meminta Polri menelusurinya.
Tanggal 7 Oktober 2009 penyidik Bareskrim Mabes Polri menetapkan Gayus sebagai tersangka dengan mengirimkan Surat Pemberitahuan Dimulainya Penyidikan (SPDP) atas kasus money laundring, tindak pidana korupsi dan penggelapan pajak. Empat orang jaksa yang ditunjuk oleh Kejagung untuk mengikuti perkembangan penyidikan tersebut adalah Cirus Sinaga, Fadil Regan, Eka Kurnia dan Ika Syafitri.
2.Dugaan Penggelapan Pajak pada IM3
Dengan cara memanipulasi Surat Pemberitahuan Masa Pajak Pertambahan Nilai ( SPT Masa PPN) ke kantor pajak untuk tahun buku Desember 2001 dan Desember 2002. Jika pajak masukan lebih besar dari pajak keluaran, dapat direstitusi atau ditarik kembali. Karena itu, IM3 melakukan restitusi sebesar Rp 65,7 miliar. 750 penanam modal asing (PMA) terindikasi tidak membayar pajak dengan cara melaporkan rugi selama lima tahun terakhir secara berturut-turut. Dalam kasus ini terungkap bahwa pihak manajemen berkonspirasi dengan para pejabat tinggi negara dan otoritas terkait dalam melakukan penipuan akuntansi.
Manajemen juga melakukan konspirasi dengan auditor dari kantor akuntan publik dalam melakukan manipulasi laba yang menguntungkan dirinya dan korporasi, sehingga merugikan banyak pihak dan pemerintah. Kemungkinan telah terjadi mekanisme penyuapan (bribery) dalam kasus tersebut. Pihak pemerintah dan DPR perlu segera membentuk tim auditor independen yang kompeten dan kredibel untuk melakukan audit investigatif atau audit forensik untuk membedah laporan keuangan dari 750 PMA yang tidak membayar pajak. Korporasi multinasional yang secara sengaja terbukti tidak memenuhi kewajiban ekonomi, hukum, dan sosialnya bisa dicabut izin operasinya dan dilarang beroperasi di negara berkembang.
3.Dugaan Penggelapan Pajak oleh Perusahaan Bakrie Group
Dugaan penggelapan pajak PT Bumi Resources Tbk, termasuk anak usahanya PT Arutmin Indonesia, dan PT Kaltim Prima Coal (KPC) sebesar Rp2,1 triliun pada tahun 2007 itu tengah diproses oleh Polda Kalimantan Timur dan Kalimantan Selatan. Bedanya, untuk dugaan penggelapan pajak KPC tengah disidik Polda Kaltim. Lalu Polda Kalsel menyelidiki dugaan penggelapan pajak Arutmin.
Koordinator Monitoring dan Analisa Anggaran ICW, Firdaus Ilyas mengatakan pembengkakan utang perusahaan tambang milik Aburizal Bakrie itu didapat setelah ICW menelaah data-data primer seperti laporan keuangan perusahaan, prospektus, laporan pada pemegang saham, data produksi serta penjualan batu bara perseroan. Data itu juga kami dapat dari hasil audit BPK. Lalu, setelah sejumlah dokumen tersebut diteliti, ditemukan dua kenakalan yang dilakukan perseroan. Pertama, ditemukan kekurangan setoran Dana Hasil Penjualan Batubara (DHPB) pada 2003-2008, mencapai AS$143,189 juta. “Tetapi, angka itu belum disesuaikan dengan laporan keuangan persero 2008 yaitu AS$608,178 juta.
Kedua, emiten berkode saham BUMI itu kurang membayar royalti periode 2003-2008 yang jumlahnya mencapai AS$477,299 juta. Alhasil, total kewajiban Bumi pada negara mencapai AS$1,228 miliar. Apabila menggunakan kurs Rp9.300, maka kewajiban BUMI mencapai Rp11,426 triliun.
Etika adalah suatu ilmu bukan ajaran. Yang mengatakan bagaimana manusia harus hidup adalah ajaran moral. Sedangkan yang dimaksudkan dengan ajaran moral adalah ajaran-ajaran, pedoman agama peraturan-peraturan, ketetapan baik lisan maupun tulisan, tentang bagaimana manusia harus hidup dan bertindak agar dia menjadi manusia yang baik. Dari generasi ke generasi masyarakat semakin merasakan perlunya etika, terutama pada tahun-tahun terakhir ini dimana perilaku manusia cenderung menjadi brutal, baik secara sistemik maupun individual, baik dalam lingkungan pemerintahan, politisi, bisnis maupun masyarakat umum.
Timbul dan berkembangnya profesi akuntan publik di suatu negara adalah sejalan dengan berkembangnya perusahaan dan berbagai bentuk badan hukum perusahaan di negara tersebut. Jika perusahaan-perusahaan di suatu negara berkembang sedemikian rupa sehingga tidak hanya memerlukan modal dari pemiliknya, namun mulai memerlukan modal dari kreditur, dan jika timbul berbagai perusahaan berbentuk badan hukum perseroan terbatas yang modalnya berasal dari masyarakat, jasa akuntan publik mulai diperlukan dan berkembang. Dari profesi akuntan publik inilah masyarakat kreditur dan investor mengharapkan penilaian yang bebas tidak memihak terhadap informasi yang disajikan dalam laporan keuangan oleh manajemen perusahaan. Kredit macet, manipulasi laporan keuangan, penggelapan pajak, penggelapan dana sudah menjadi borok – borok yang ada di Indonesia.
Salah satu dari kasus diatas, saya membahas mengenai penggelapan pajak yang ada di Indonesia. Pajak adalah beban bagi perusahaan, sehingga wajar jika tidak satupun perusahaan (wajib pajak) yang dengan senang hati dan suka rela membayar pajak. Karena pajak adalah iuran yang sifatnya dipaksakan, maka negara juga tidak membutuhkan ‘kerelaan wajib pajak’. Dengan adanya dugaan skandal penggelapan pajak yang cukup besar, maka dari sini kita bisa melihat bahwa emiten tidak memberikan informasi yang benar mengenai berapa besar yang belum dibayarkan kepada negara. Terlihat dengan jelas bahwa prinsip tersebut belum mendapatkan komitmen yang tegas dari Bapepam, sehingga muncul peluang untuk diselewengkan oleh emiten. Misalnya, upaya merekayasa laporan financial melalui akuntan publik khususnya masalah pajak. Untuk yaitu perlu dibuat aturan yang tegas mengenai aturan main dalam pembuatan laporan keuangan oleh akuntan dalam bidang go public.
Kasus-kasus tersebut menjadi salah satu penghambat dalam pemulihan ekonomi yang terjadi di Indonesia saat ini. Hal fundamental yang sering terlupakan dalam upaya penguatan kembali ekonomi kita yaitukejujuran dan transparansi yang diikat oleh elemen kepercayaan (trust).Upaya penegakan hukum yang adil dan beribawa mutlak diperlukan dalam menyelesaikan kasus dugaan penggelapan pajak ini, karena nantinya public akan mengetahui bagaimana kisah yang sebenarnya dari kasus ini dan public juga mengetahui bagaimana proses penegakan hukum dibidang pasar modal itu sendiri. Penyelesaian kasus ini harus dijauhkan dari ketegangan politik yang ada.Bapepam yang merupakan pengawas pasar modal mempunyai peranan penting dalam menjaga keterbukaan informasi dalam rangka transparansi dan perlindungan investor minoritas. Bapepam harus menjaga serta meningkatkan fungsi pengawasan secara efektif dan efisien. Bersama dengan pemerintah, Bapepam perlu mengembangkan instrumen pasar modal, seperti opsi saham guna meningkatkan efisiensi pasar. Di samping itu, Bapepam dapat memberikan masukan guna mempercepat regulasi pajak yang berpihak pada perusahaan terbuka. Yang tidak kalah pentingnya adalah Bapepam perlu mendukung kesinambungan pendidikan bagi investor ritel maupun institusi lokal. Serta lebih ketat dalam mengawasi perusahaan-perusahaan yang tidak menerapkan prinsip-prinsip good corporate governance.
Dear Sir,
I would like to reserve a large room as there are 30 people attending the
conference for the nights of august 18th to the 26th.
The rooms it must have electric sockets for an overhead projector and a screen.
I would like to have confirmation that there will be buffet facilities.
could you please confirm that there is an elevator to go to my room because I
was having trouble through the stairs.
Your, faithfully
Active and Passive Voice
1. Active : You have not pay bills.
Passive : Your bill has not been paid.
2. Active : I will pick up him at 07.00 hrs.
Passive : He will be picked up at 07.00 hrs.
3. Active : The board did not show a direct interest.
Passive : No immediate interest was shown by the board.
4. Active : We cannot find any record of this account.
Passive : No record of an account that can be our found.
5. Active : We will have to make cuts in wages nd shorten vacation.
Passive : Salary cuts will have to be made and holidays shortened.
6. Active : We have made a mistake and incurred a loss.
Passive : A mistake was made and the losses experienced by our.
7. Active : You have an account limited to £187. We have made arrangement to
forward a statement so that you can be checked for proper position.
Passive : Your account has been overdrawn to the extent of £187. Arrangements
have been made to have a statement forwarded to you so that your exact position
can be checked.
Sincerely, Igot the informationfromoneofourrelationship,thatPT.SanjayaBatikinadditionto tradebatikmaterialsare alsoonsouveniritemsbrass.
Relative totheabove,wewantto establish cooperationtocomplementourcollection ofstoresthat have beenservingthemiddlemenwhocomefromareasaroundthe island ofBali.
Modal Auxiliaries
These auxiliaries add to the verb a special semantic component such as ability, obligation, possibility. Some of the modal auxiliaries express the same kinds of semantic coloring as verbs in the subjunctive mood (note the relationship between modal and mood).
Modal auxiliaries generally have no-s suffix for third person, and no infinitive or participial form. They have two formal tenses, the present and the past, which are used with the simple form of the lexical verb (may offer, might offer), the progessive form (may or might be offering), the perfect form (may or might have offered)
Example :
a.Can and May
- Can I borrow your car?
- May John come to the movies with us?
b. Should and Ought To
- You should do your homework every day - She ought to eat less if she wants to lose weight
c. Must and Have To
- I must save some money every week - This is an execellent book. You have to read it
HISTORY
Banking in the modern sense of the word can be traced to medieval and early RenaissanceItaly, to the rich cities in the north like Florence, Venice and Genoa. The Bardi and Peruzzi families dominated banking in 14th century Florence, establishing branches in many other parts of Europe. Perhaps the most famous Italian bank was the Medici bank, set up by Giovanni Medici in 1397. The earliest known state deposit bank, Banco di San Giorgio (Bank of St. George), was founded in 1407 at Genoa, Italy.
Banks can be traced back to ancient times even before money when temples were used to store commodities. During the 3rd century AD, banks in Persia and other territories in the Persian Sassanid Empire issued letters of credit known as Ṣakks. Muslim traders are known to have used the cheque or ṣakk system since the time of Harun al-Rashid (9th century) of the Abbasid Caliphate. In the 9th century, a Muslim businessman could cash an early form of the cheque in China drawn on sources in Baghdad, a tradition that was significantly strengthened in the 13th and 14th centuries, during the Mongol Empire. Fragments found in the Cairo Geniza indicate that in the 12th century cheques remarkably similar to our own were in use, only smaller to save costs on the paper. They contain a sum to be paid and then the order "May so and so pay the bearer such and such an amount". The date and name of the issuer are also apparent.
DEFINITION
The definition of a bank varies from country to country. See the relevant country page (below) for more information.
Under English common law, a banker is defined as a person who carries on the business of banking, which is specified as:
conducting current accounts for his customers
paying cheques drawn on him, and
collecting cheques for his customers.
In most common law jurisdictions there is a Bills of Exchange Act that codifies the law in relation to negotiable instruments, including cheques, and this Act contains a statutory definition of the term banker: banker includes a body of persons, whether incorporated or not, who carry on the business of banking' (Section 2, Interpretation). Although this definition seems circular, it is actually functional, because it ensures that the legal basis for bank transactions such as cheques does not depend on how the bank is organised or regulated.
The business of banking is in many English common law countries not defined by statute but by common law, the definition above. In other English common law jurisdictions there are statutory definitions of the business of banking or banking business. When looking at these definitions it is important to keep in mind that they are defining the business of banking for the purposes of the legislation, and not necessarily in general. In particular, most of the definitions are from legislation that has the purposes of entry regulating and supervising banks rather than regulating the actual business of banking. However, in many cases the statutory definition closely mirrors the common law one. Examples of statutory definitions:
"banking business" means the business of receiving money on current or deposit account, paying and collecting cheques drawn by or paid in by customers, the making of advances to customers, and includes such other business as the Authority may prescribe for the purposes of this Act; (Banking Act (Singapore), Section 2, Interpretation).
"banking business" means the business of either or both of the following:
receiving from the general public money on current, deposit, savings or other similar account repayable on demand or within less than [3 months] ... or with a period of call or notice of less than that period;
paying or collecting cheques drawn by or paid in by customers
Since the advent of EFTPOS (Electronic Funds Transfer at Point Of Sale), direct credit, direct debit and internet banking, the cheque has lost its primacy in most banking systems as a payment instrument. This has led legal theorists to suggest that the cheque based definition should be broadened to include financial institutions that conduct current accounts for customers and enable customers to pay and be paid by third parties, even if they do not pay and collect cheques.
BANKING Standard Activity
Banks act as payment agents by conducting checking or current accounts for customers, paying cheques drawn by customers on the bank, and collecting cheques deposited to customers' current accounts. Banks also enable customer payments via other payment methods such as telegraphic transfer, EFTPOS, and ATM.
Banks borrow money by accepting funds deposited on current accounts, by accepting term deposits, and by issuing debt securities such as banknotes and bonds. Banks lend money by making advances to customers on current accounts, by making installment loans, and by investing in marketable debt securities and other forms of money lending.
Banks provide almost all payment services, and a bank account is considered indispensable by most businesses, individuals and governments. Non-banks that provide payment services such as remittance companies are not normally considered an adequate substitute for having a bank account.
Banks borrow most funds from households and non-financial businesses, and lend most funds to households and non-financial businesses, but non-bank lenders provide a significant and in many cases adequate substitute for bank loans, and money market funds, cash management trusts and other non-bank financial institutions in many cases provide an adequate substitute to banks for lending savings too.
CHANNEL
Banks offer many different channels to access their banking and other services:
ATM is a machine that dispenses cash and sometimes takes deposits without the need for a human bank teller. Some ATMs provide additional services.
Mail: most banks accept check deposits via mail and use mail to communicate to their customers, e.g. by sending out statements
Mobile banking is a method of using one's mobile phone to conduct banking transactions
Online banking is a term used for performing transactions, payments etc. over the Internet
Relationship Managers, mostly for private banking or business banking, often visiting customers at their homes or businesses
Telephone banking is a service which allows its customers to perform transactions over the telephone without speaking to a human
Video banking is a term used for performing banking transactions or professional banking consultations via a remote video and audio connection. Video banking can be performed via purpose built banking transaction machines (similar to an Automated teller machine), or via a videoconference enabled bank branch.
Name: Dessy meiwulandari Date of birth: Jakarta, May10, 1990 Ideals: to be successful hobbies: listen to music. email: dh3whi3.1o24 @ yahoo.com message and impression: noisy, crowded, compact @ please do not be too noisy. The most memorable experience: the convoy to depok. Destination @ Home Mom Novita
1.Simple photographic lenses cannot.....sharp, undistorted images over a wide field.
a.to form
b. Are formed
c.Forming
d.Form
2.Of all the factors affecting agricultural yields, weather is the one.....the most.
a.In influences farmers
b.That influences farmers
c.Farmers that it influences
d.Why farmers influences it
3.Beverly Sills, ..... assumed directorship of the New York City Opera in 1979
a.Be a star soprano
b.Was a star soprano
c.A star soprano and
d.A star soprano
4...... of tissues is known as histology
a.Studying scientific
b.The scientific study
c.To study scientifically
d.That is scientific studying
5.With the exception of mercury, .... at standard temperature and pressure
a.The metallic elemant are solid
b.Which is solid a solid metallic elemant
c.Metallic elements being solid
d.Since the metallic elements are solid
6.Potential dehydration is.........that a land animal faces
a.The often greatest hazard
b.The greatest often hazard
c.Often the greatest hazard
d.Often the hazarad greatest
7.By tracking the eye of hurricane, forcasters can determine the speed at which.....
a.Is a storm moving
b.a stom is moving
c.is moving a stom
d.a moving storm
8.The grapes of wath, a novel about the depression years of the 1930’s, is one of John Steinbeck’s.......books.
a.Most famous
b.The most famous
c.Are most famous
d.And most famous
9.Technology will play a key role in......future life-styles
a.To shape
b.Shaping
c.Shape of
d.Shaped
10.The computer has dramatically affected...........photographic lenses are constructed.
a.Is the way
b.That the way
c.Which way do
d.The way
11.The early railroads were.....the existing arteries of transportation:roads, turnpikes,canals, and other waterways.
a.Those short lines connected
b.Short lines that connected
c.Connected by short lines
d.Short connecting lines
12...........as a masterpiece, a work of art must transcend the ideals of the period in which it was created
a.Ranks
b.The ranking
c.To be ranked
d.For being ranked
13.Jackie Robinson,...........to play baseball in the major leagues, joined the Brooklyn Dodgers in 1947.
a.The Black American who first
b.The first Black American
c.Was the first Black American
d.The first and a black American who
14.During the flood of 1927, the Red Cross..........out of emergency headquarters Mississipi, set up temporary shelters for the homeless.
a.Operates
b.Is operating
c.Has operated
d.Operating
15.In bacteria and in other organisms,......is the nucleic acid DNA that provides the generic information.
a.Both
b.Which
c.And
d.It
Written Expression
Directions : in questions 16-40 each sentences has for underlined words of phrases. The for underlined parts of the sentence are marked (A), (B), (C), and (D). Identify the one underlined answer sheet, find the number of the questions and fill in the space that correspons to the letter of the answer you have chosen.
Look at the following example :
Example I
Guppies are sometimes call rainbow fishbecause of the males’ bright colors.
A B C D
The sentence should read, “Guppies are sometimes called rainbow fish because of the males’ bright colors.” Therefore, you should choose ( A ).
Example II
Serving several term in Congress, Shirley Chisholm became an important United
A B C
States politician.
D
The sentence should read. “Serving several terms in Congress, Shirley Chisholm became in important United States politician.” Therefore, you should choose ( B ).
Now begin work on the questions.
16.Twenty to thirty year after a mature forest is cleared away, a nearly impenetrable thicket of
A B C
trees and shrubs develops.
D
17.The first national park in world. Yellowstone National Park, was established in 1872.
A B C D
18.Because it does not have a blood supply, the cornea takes their oxygen directly from the air.
A B C D
19.Magnificent mountains and coastal scenery is British Columbia’s chief tourist attractions.
A B C D
20.Scientists at universities are often more involved in theoretical research than in practically
A B C D
research.
21.John Rosamond Johnson he composed numerous songs, includingLift Every Voice and
A B C
Sing, for which his brother, James Weldon Johnson, wrote the words.
D
22.Nylon, a synthetic done from a combination of water, air, and a by-product of coal, was first
A B C
introduced in 1938.
D
23.Ornithology, the study of birds, is one of the major scientific fields in which amateurs play a
A B C
role in accumulating, researching, and publish data.
D
24.Animation is a technique for creativity the illusion of life in inanimate things.
A B C D
25.The nonviolent protest advocated by Dr. Martin Luther King, Jr proving highly effective in
A B
an age of expanding television news coverage.
C D
26.On December 7, 1787, Delaware becamea first state to ratify the Constitution.
A B C D
27.Nutritionists believe what diet affects how one feels physically and emotionally.
A B C D
28.Mealii Kalama, creator of over 400 Hawaiian quilts, was granted a National Heritage
A B
bellowship in 1985 for herselfcontributions to folk art.
C D
29.A jetty serves to define and deepen a channel, improve navigate, or protect a harbor.
A B C D
30.Minoru Yamasaki is an American architect which works departed from the austerity
A B
frequently associated with architecture in the United States after the Second World War.
C
31.Chemical research provides information that is useful when the textile industry in the
A B C
creation of synthetic fabrics.
D
32.Jane Addams, social worker, author, and spokeswoman for the peace and women’s suffrage
A
movements, she received the Nobel Peace Prize in 1931 for her humanitarian achievements.
B C D
33.Bromyrite crystals have a diamond-like luster and are usually colorless, but they dark to
A B C
brown when exposed to light.
D
34.Stars in our universe vary in temperature, color, bright, size, and mass.
A B C D
35.Ice is less denserthan the liquid from whichit is formed.
A B C D
36.The 1983 Nobel Prize in Medicine was awarded to Barbara McClintock for her experiments
A B
with maize and her discoveriesregardless the nature of DNA.
C D
37.In 1866 to 1883, the bison population in North America was reduced from an estimated 13
A B C
million to a few hundred.
D
38.Most of the damage property attributed to the San Fransisco earthquake of 1906 resulted
A B C
from the fire that followed.
D
39.James Baldwin’s plays and short stories, which are to some degree autobiographical,
A B
established them as a leading figure in the United States civil rights movement.
C D
40.Thunder can be listened from a maximum distance of about ten miles except under unusual
A B C D
atmospheric conditions.
As many as one thousand years ago in the Southwest, the Hopi and Zuni indians of North america were building with adobe – sun-baked brick plastered with mud. There homes looked remarkably like modern apartement houses some were four stories high and contained quartersfor perhaps thousand people. Along with store rooms for grain and other goods. This building were usually put up against cliffs, both to make construction easier and for defense against enemies. They were really villages in them selves as later spanish explorers must have realized since they called them “pueblos”, which is spanish for towns.
The people of the pueblos raised what are called ”the three sister”—corn, beans, and squash. They made excellent pottery and wove marvelous baskets, some so fine that they could hold water. The Southwest has always been a dry country, where water is scarce. The Hopi and Zuni brought water from streams to their fields and gardens through irrigation ditches. Water was so important that it played a major role in their religion. They developed elaborate ceremonies and religious rituals to bring rain.
The way of life of les-settled groups was simpler and more strongly influenced by nature. Small tribes such as the Shosone and Ute wandered the dry and mountainous lands between the Rocky Mountains and the Pacific Ocean. They gathered seeds and hunted seals, walruses, ang the great whales. They lived right on the frozen seas in shelters called igloos built of blocks of packed snow. When summer came, they fished for salmon and hunted the lordly caribou.
The Cheyenne, Pawnee, and Sioux tribes, known as the Plains Indians, lived on the grassland between the Rocky Mountains and the Mississippi River. They hunted bison, commonly called the buffalo. Its meat was the chief food of these tribes, and its hide was used to make their clothing and the covering of their tents and tipis.
1.What does the passage mainly discuss?
(A)The architecture of early American Indian buildings
(B)The movement of American Indians across North America
(C)Ceremonies and rituals of American Indians
(D)The way of life of American Indian tribes in early North America
2.According to the passage, the Hopi and Zuni typically built their homes
(A)In valleys
(B)Next to streams
(C)On open plains
(D)Agains cliffs
3.The word “They” in line 6 refers to
(A)Goods
(B)Buildings
(C)Cliffs
(D)enemies
4.It can be inferred from the passage that the dwellings of the Hopi and Zuni were
(A)very small
(B)highly advance
(C)difficult to defend
(D)quickly constructed
5.The author uses the phrase “the three sisters” in line 8 to refer to
(A)Hopi women
(B)Family members
(C)Important crops
(D)Rain ceremonies
6.The word “scarce” in line 10 is closest in meaning to
(A)Limited
(B)Hidden
(C)Pure
(D)necessary
7.which of the following is true of the Shoshone and Ute?
(A)They were not as settled as the Hopi and Zuni
(B)They hunted caribou
(C)They built their homes with adobe
(D)They didn’a have many religious ceremonies
8.According to the passage, which of the following tribes lived in the grassland?
(A)The Shoshone and Ute
(B)The Cheyenne and Sioux
(C)The Hopi and Zuni
(D)The pawnee and Inuit
9.Which of the following animals was most important to the Plains Indians?
(A)The Salmon
(B)The Caibou
(C)The seal
(D)The buffalo
10.Which of the following is NOT mentioned by the author as adwelling place of early North Americans?
(A)Log cabins
(B)Adobe houses
(C)Tipis
(D)Igloos
11.The author gives an explaination for all of the following word EXCEPT
(A)Adobe
(B)Pueblos
(C)Caribou
(D)Bison
12.The author groups North American Indians according to their
(A)Tribes and geographycal regions
(B)Arts and crafts
(C)Rituals and ceremonies
(D)Date of apperanmce of the continent
Marianne Moore (1887-1972) once said that her writting could be called poetry only because there was no other name for it. Indeed her poems appear to be extremely compressed essays that happen to be printed in jagged lines on the page. Her subjects were varied: animals, labores, artist, and the craft of poetry. From her general reading came quotations that she found striking or insightful. She included these in her poems, scrupulously enclosed in quotation marks and sometimes identified in footnotes. Of this practice, she wrote, “ ‘why the many quotation marks?’ I am asked. . . when a thing has been said so well that it could not be said better, why paraphrase it?Hence my writting is, if not a cabinet of fossils, a kind of collection of flies in amber.” Close observation and consentration on detail are the methods of her poetry.
Marianne Moore grew up in kirkwood, Missouri, near St. Louis. After graduation from Bryn Mawr College in 1909, she taught commercial subjects at the Indian school in Carlisle, Pennsylvannia. Later she became a librarian in New York City. During the 1920’s she was editor of The Dial, an importan literary magazine of the period. She lived quietly all her life, mostly in Brooklyn, New York. She spent a lot of time at the Bronx Zoo, fascinated by animals. Her admiration of the Brooklyn Dodgers – before the team moved to Los Angeles- was widely known.
Her first book of poems was published in London in 1921 by a group of friends associeted with the imagist movement. From that time on her poetry has been read with interest by succeeding generations of poets and readers. In 1952 she was awarded the Pulitzer Prize for her Collected Poems. She wrote that she did not write poetry “for money or fame. To earn a living is needful, but it can be done in routine ways. One writes because one has a burning desire to objectivy what it is indispensable to one’s happiness to express...”
13.What is the passage mainly about?
(A)The influance of the imagist on Marianne Moore
(B)Essayists and poets of the 1920’s
(C)The use was quotations in poetry
(D)Marianne Moore’s life and work
14.Which of the following can be inferred about Moore’s poems?
(A)They are better known in Europe than the United States
(B)They do not use traditional verse forms
(C)They were all published in The Dial
(D)They tend to be abstract
15.According to the passage Moore wrote about all of the following EXCEPT
(A)Artists
(B)Animals
(C)Fossils
(D)workers
16.What does Moore refer to as “flies in amber” (line 9)?
(A)A common image in her poetry
(B)Poetry in the twentieth century
(C)Concentration on detail
(D)Quotations within her poetry
17.The author mentions all of the following as jobs held by Moore EXCEPT
(A)Commercial artist
(B)Teacher
(C)Magazine editor
(D)Librarian
18.The word “period” in line 13 is closest in meaning to
(A)Movement
(B)School
(C)Region
(D)time
19.Where did Moore spend most of her adult life?
(A)In Kirkwood
(B)In Brooklyn
(C)In Los Angeles
(D)In Carlisle
20.The word “succeeding” in line 19 is closest in meaning to
(A)Inheriting
(B)Prospering
(C)Diverse
(D)later
21.The word “it” in line 21 refers to
(A)Writing poetry
(B)Becoming famous
(C)Earning a living
(D)Attracting readers
22.It can be inferred from the passage that Moore wrote because she
(A)Wanted to win award
(B)Was disatisfied with what others wrote
(C)Felt a need to express herself
(D)Wanted to raise money for the Bronx Zoo
Questions 23-30
What makes it rain?Rain falls from clouds the same reason anything falls to Earth. The Earth’s gravity pulls it. But every cloud is made of water droplets or ice crystals. Why doesn’t rain or snow fall constantly from all clouds? The droplets or ice crystals in clouds are exceedingly small. The effect of gravity in them is minute. Air currents move and lift droplets so that the net down ward displacement is zero, even though the droplets are in constant motion.
Droplets and ice crystals behave somewhat like dust in the air made visible in a shaft of sunlight. To the casual observer, dust seems to act in a totally random fashion, moving about chaotically without fixed direction. But in fact dust particles are much larger than water droplets and they finally fall. The average size of a cloud droplest is only 0,004 inch in diameter. It is so small that it would take sixteen hours to fall half a mile in perfectly still air,and it does not fall out of moving air at all. Only when the droplet grows to a diameter of 0,008 inch or larger can it fall from the cloud. The average raindrop contains a million times as much water as a tiny cloud droplet. The growth of a cloud to a size large enough to fall out is the cause of rain and other forms of precipitation. This important growth is called” coalescence”.
23.What is the main topic of the passage?
(A)the mechanics of rain
(B)the weather patterns of North America
(C)how Earth’s gravity affects agriculture
(D)types of clouds.
24.The word “ minute “ in line 4 is closest in meaning to which of the following?
(A)Second
(B)Tiny
(C)Slow
(D)Steady
25.The word “ motion “ in line 5 closest in meaning to..
(A)Wind
(B)Change
(C)Movement
(D)humidity
26.Ice crystals do not immediately fall to Earth because,
(A)they are kept aloft by air currents
(B)they combine with other chemicals in the atmosphere
(C)most of them evaporate
(D)their electrical charges draw them away from the earth.
27.The word “ random “in line 7 is closest in meaning to..
(A)Unpredictable
(B)Perplexing
(C)Independent
(D)abnormal
28.what can be inferred about drops of water larger than 0,008 inch in diameter?
(A)they never occur
(B)they are not affected by the force of gravity
(C)in still air they would fall to earth.
(D)in moving air they fall at a speed of thirty-two miles per hour.
29.how much bigger drop than a cloud droplet?
(A)200 times bigger
(B)1000 times bigger
(C)100000 times bigger
(D)1000000 times bigger
30.in this passage, what does the term “ coalescence” refer to?
(A)the ghatering of small clouds to form larger clouds
(B)the growth of droplest
(C)the effect of gravity on precipitition
(D)the movement of dust particles in the sunlight
Questions 31-40
People appear to be born to compute. The numerical skills of children develop so early and so inexorably that it is easy to imagine an internal clock of mathematical maturity guiding their growth. Not long after learning to walk and talk, they can set the table with impressive accuracy – one plate, one knife,one spoon, one fork, for each of the five chairs. Soon they are capable of nothing that they have placed five knives, spoons, and forks on the table and, a bit later, that this amounts to fivteen pieces of silverware. Having thus mastered addition, they move on to subtraction. It seems almost reasonable to expect that if a child were secluded on a desert island at birth and retrevied seven years later, he or she could enter a second – grade mathematics class without any serious problems of intellectual adjusment.
Of course, the truth is not so simple. This century, the work of cognitive psychologists has illuminated the subtle forms of daily learning on which intellectual progress depends. Children were observed as they slowly grasped-or, as the case might be, bumped into-concept that adults take for granted, as they refused, for instance, to concede that quantity is unchanged as water pours from q short stout glass into a tall thin one. Psychologists have since demonstrated that young children asked to count the pencils in a pile, readily report the number of blue or red pencils, but must be coaxed into finding the total. Such studies have suggested that the rudiments if mathematics are mastered gradually, and with effort. They have also suggested that the very concept of abstract numbers- the idea of oneness, a twoness, a threeness taht applies to any class of objects and is a prerequisite for doing anything more mathematically demanding than setting a table- is itself from innate.
31.what does the passage mainly discuss?
(A)trends in teaching mathematics to children.
(B)the use of mathematics in child psychology
(C)the development mathematical ability in children
(D)the fundamental concepts of mathematic that children must learn.
32.it can be inferred from the passage that children normally learn simple counting?
(A)soon after they learn to talk
(B)by looking at the clock
(C)when they begin to be mathematically mature
(D)after they reach second grade in school.
33.the word “ illuminated “ in line 11 is closests in meaning to..
(A)illustrated
(B)accepted
(C)clarified
(D)lighted
34.the author implies that most small children believe that the quantity of water changes when it is transfered to a container of a different..
(A)color
(B)quality
(C)weight
(D)shape
35.According to the passage , when small children were asked to count a pile of red and blue pencils they..
(A)counted the number of pencils of each color.
(B)guessed at the total number of pencils.
(C)counted only the pencils of their favorite color.
(D)subtracted the number of red pencil from the number of blue pencils.
36.the word “ they “ in line 17 refers to
(A)mathematicians
(B)children
(C)pencils
(D)studies
37.the word “ prerequisite “ in line 19 is closest in meanin g to..
(A)reason
(B)theory
(C)requirement
(D)technique
38.the word “itself “ in line 20 refers to ..
(A)the total
(B)the concept abstract numbers
(C)any class of objects
(D)setting a table
39.with which of the following statements would the author be LEAST likely to agree?
(A)children naturally and easily learn mathematics.
(B)children learn to add before they learn to subtract
(C)most peolple follow the same pattern of mathematical development
(D)mathematical development is subtle and gradual.
40.where in the passage does the author give an example of a hypothetical experiment?
(A)lines 3-6
(B)lines 7-9
(C)lines 11-14
(D)lines 17-20
Questions 41-50
Botany, the study of plants,occupies a peculiar position in the history of human knowledge. For many thousands of years it was the one field of awareness about which humans had anything more than the vaguest of insights. It is impossible to know today just what our Stone Age ancestors knew about plants, but from what we can observe of preindustrial societies that still exists, a detailed learning of plants and their properties must be extremely ancient. This is logical. Plants are the basis of the food piramid for all living things, even for other plants. They have always been enormously important to the welfare of people, not only for food, but also for clothing, weapons, tools,dyes,medicines,shelter,and a great many other purpose. Tribes living today in the jungles of the Amazon recognize literally hundreds of plants and know many properties of each. To them botany,as such,has no name and is probably not even recognized as a special branch of “ knowledge” at all.
Unfortunately, the more industrialized we become the farther away we move from direct contact with plants, and the list distinct our knowledge of botany grows. Yet everyone comes unconsciously on an amazing amount of botanical knowledge, and few people will file to recognize a rose,an apple,or an orchid. When our Neolithic ancestors, living in the Middle East about 10.000years ago, discovered that certain grasses couls be harvested and their seeds planted for richers yields the next season, the first great step in a new association of plants and humans was taken. Grains were discovered and from them flowed the marvel of agriculture : cultivated crops. From then on, humans would increasingly take their living from the controlled production of a few plants, rather than getting a little here and a little their from many varieties that grew wild- and the acculumulated knowledge of tens of thousands of years of experience and intimacy with plants in the wile would begin to fade away.
41.which of the following assumptions about early humans expressed in the passage?
(A)they probably had extensive knowledge of plants
(B)they divided knowledge into well-defined fields
(C)they did not enjoy the study of botany
(D)they placed great importance on ownership of property
42.the word “ peculiar” in line 1 is closest in meaning to ...
(A)clear
(B)large
(C)unusual
(D)important
43.what does the comment “ this is logical” in lines 5-6 mean?
(A)there is no clear way to determine the extent of our ancestors knowledge of plants
(B)it is not suprising that early humans had a detailed knowldege of plants
(C)it is reasonable to assume that our ancestors behaved very much like people in preindustrial societies
(D)human knowledge of plants is well organized and very detailed.
44.the phrase “properties of each” in line 10 refers to each..
(A)tribe
(B)hundred
(C)plant
(D)purpose
45.according to the passage,why has general knowledge of botany declined?
(A)people no lorger value plants as a useful resource
(B)botany is not recognized as a special branch of science
(C)research is unable to keep up with the increasing number of plants
(D)direct contact with a variety of plants has decreased
46.in line 15, what is the author’s purpose in mentioning a rose,an apple,or an orchid”?
(A)to make the passage more poetic
(B)to cite examples of plants that are attractive
(C)to give botanical examples that most readers will recognize
(D)to illustrate the diversity of botanical life.
47.according to the passage, what was the first great step toward the practise of agriculture?
(A)the envention of agricultural implements and machinery
(B)the development of a system of names for plants
(C)the discovery of grasses that could be harvested and replanted
(D)the changing diets of early humans
48.the word “ controlled”in line 19 is closest in meaning to..
(A)abundant
(B)managed
(C)required
(D)advanced
49.the relationship between botany and agriculture is similar to the relatiinship between zoology ( the study of animals) and...
(A)deer hunting
(B)bird watching
(C)sheep raising
(D)horseback riding
50.where in the passage does the author describe the benefits people derive from plants?
